From d4d97f41425add5d1f55eaa34f4040d3c5d1b56e Mon Sep 17 00:00:00 2001
From: Jay Vora <jvo@tinyerp.com>
Date: Mon, 21 Jul 2008 12:09:21 +0530
Subject: [PATCH 01/12] -Added wizard for creating multi charts of
 accounts.Objects and view only.

bzr revid: jvo@tinyerp.com-20080721063921-wk39n3p8j1dicl44
---
 addons/account/account.py       | 31 +++++++++++++++++++++++++
 addons/account/account_view.xml | 40 +++++++++++++++++++++++++++++++++
 2 files changed, 71 insertions(+)

diff --git a/addons/account/account.py b/addons/account/account.py
index e9e8f0c86af..7512f0a8dfb 100644
--- a/addons/account/account.py
+++ b/addons/account/account.py
@@ -1773,3 +1773,34 @@ class account_chart_template(osv.osv):
 	}
 
 account_chart_template()
+
+# Multi charts of Accounts wizard
+
+class wizard_multi_charts_accounts(osv.osv_memory):
+	_name='wizard.multi.charts.accounts'
+	_columns = {
+		'company_id':fields.many2one('res.company','Company',required=True),
+		'chart_template_id': fields.many2one('account.chart.template','Chart Template',required=True),
+		'bank_accounts_id': fields.one2many('account.bank.accounts.wizard.bob', 'bank_account_id', 'Bank Accounts',required=True),
+    }
+
+#	def action_cancel(self,cr,uid,ids,conect=None):
+#		return {}
+
+	def action_create(self, cr, uid, ids, context=None):
+#		print "created"
+#		TODO: Here :Pending
+		return {}
+
+wizard_multi_charts_accounts()
+
+class account_bank_accounts_wizard_bob(osv.osv_memory):
+	_name='account.bank.accounts.wizard.bob'
+
+	_columns = {
+		'acc_no':fields.many2one('res.partner.bank','Account No.',required=True),
+		'bank_account_id':fields.many2one('wizard.multi.charts.accounts', 'Bank Account', required=True),
+		'bank_id':fields.many2one('res.bank','Bank', required=True),
+		'currency_id':fields.many2one('res.currency', 'Currency'),
+    }
+account_bank_accounts_wizard_bob()
\ No newline at end of file
diff --git a/addons/account/account_view.xml b/addons/account/account_view.xml
index 0f95ebf178f..314b23413dd 100644
--- a/addons/account/account_view.xml
+++ b/addons/account/account_view.xml
@@ -1600,5 +1600,45 @@
 
         <menuitem action="action_account_tax_template_form" id="menu_action_account_tax_template_form" parent="account_account_template_menu"/>
 
+		<!--  Wizard for Multi Charts of Accounts : BOB Import -->
+
+		<record id="view_wizard_multi_chart" model="ir.ui.view">
+            <field name="name">Create Multiple Charts of Accounts</field>
+            <field name="model">wizard.multi.charts.accounts</field>
+            <field name="type">form</field>
+            <field name="arch" type="xml">
+                <form string="Create Multiple Charts of Accounts">
+                	<field name="company_id" />
+                	<field name="chart_template_id" />
+                    <field colspan="4" mode="tree" name="bank_accounts_id" nolabel="1" widget="one2many_list">
+                        <form string="Bank Information">
+                            <field name="acc_no"/>
+                            <field name="bank_id"/>
+                            <field name="currency_id"/>
+                        </form>
+                        <tree editable="bottom" string="Bank Information">
+                            <field name="acc_no"/>
+                            <field name="bank_id"/>
+                            <field name="currency_id"/>
+                        </tree>
+                    </field>
+                    <group col="4" colspan="4">
+                        <button icon="gtk-cancel" special="cancel" type="object" string="Cancel"/>
+                        <button icon="gtk-ok" name="action_create" string="Create" type="object"/>
+                    </group>
+                </form>
+            </field>
+        </record>
+
+        <record id="action_wizard_multi_chart" model="ir.actions.act_window">
+            <field name="name">Create Multiple Charts of Accounts</field>
+            <field name="type">ir.actions.act_window</field>
+            <field name="res_model">wizard.multi.charts.accounts</field>
+            <field name="view_type">form</field>
+            <field name="view_mode">form</field>
+            <field name="target">new</field>
+        </record>
+
+		<menuitem parent="account.menu_finance_configuration" action="action_wizard_multi_chart" id="menu_wizard_bob"/>
     </data>
 </terp>

From e8c05a55a64b08536f458cd9b27238a8914ce538 Mon Sep 17 00:00:00 2001
From: Jay Vora <jvo@tinyerp.com>
Date: Tue, 22 Jul 2008 19:18:35 +0530
Subject: [PATCH 02/12] Modified minimal chart data

bzr revid: jvo@tinyerp.com-20080722134835-m3owjoeu2wdgwefy
---
 addons/account/data/account_minimal.xml | 32 ++++++++++++-------------
 1 file changed, 16 insertions(+), 16 deletions(-)

diff --git a/addons/account/data/account_minimal.xml b/addons/account/data/account_minimal.xml
index 20bdc80918d..5f63b9987fc 100644
--- a/addons/account/data/account_minimal.xml
+++ b/addons/account/data/account_minimal.xml
@@ -1,24 +1,24 @@
 <?xml version="1.0" encoding="utf-8"?>
 <terp>
     <data noupdate="True">
-        
+
         <!--
 	Minimal Tiny ERP Account Chart
 	-->
-        
+
         <record id="minimal_0" model="account.account">
             <field name="code">0</field>
             <field name="name">Minimal account chart</field>
             <field name="close_method">none</field>
-            <field eval="[]" name="parent_id"/>
+            <!--<field eval="[]" name="parent_id"/>-->
             <field name="type">view</field>
         </record>
-        
+
         <record id="a_recv" model="account.account">
             <field name="name">Main Receivable</field>
             <field name="code">40</field>
             <field name="type">receivable</field>
-            <field eval="[(6,0,[ref('minimal_0')])]" name="parent_id"/>
+            <field eval="ref('minimal_0')" name="parent_id"/>
             <field name="company_id" ref="base.main_company"/>
             <field eval="True" name="reconcile"/>
         </record>
@@ -26,34 +26,34 @@
             <field name="name">Main Payable</field>
             <field name="code">440</field>
             <field name="type">payable</field>
-            <field eval="[(6,0,[ref('minimal_0')])]" name="parent_id"/>
+            <field eval="ref('minimal_0')" name="parent_id"/>
             <field name="company_id" ref="base.main_company"/>
             <field eval="True" name="reconcile"/>
         </record>
-        
+
         <record id="cash" model="account.account">
             <field name="name">Petty Cash</field>
             <field name="code">57</field>
-            <field name="type">cash</field>
-            <field eval="[(6,0,[ref('minimal_0')])]" name="parent_id"/>
+            <field name="type">others</field>
+            <field eval="ref('minimal_0')" name="parent_id"/>
             <field name="company_id" ref="base.main_company"/>
         </record>
-        
+
         <record id="a_expense" model="account.account">
             <field name="name">Products Purchase</field>
             <field name="code">600</field>
-            <field name="type">expense</field>
-            <field eval="[(6,0,[ref('minimal_0')])]" name="parent_id"/>
+            <field name="type">others</field>
+            <field eval="ref('minimal_0')" name="parent_id"/>
             <field name="company_id" ref="base.main_company"/>
         </record>
         <record id="a_sale" model="account.account">
             <field name="name">Products Sales</field>
             <field name="code">701</field>
-            <field name="type">income</field>
-            <field eval="[(6,0,[ref('minimal_0')])]" name="parent_id"/>
+            <field name="type">others</field>
+            <field eval="ref('minimal_0')" name="parent_id"/>
             <field name="company_id" ref="base.main_company"/>
         </record>
-        
+
         <record forcecreate="True" id="property_account_receivable" model="ir.property">
             <field name="name">property_account_receivable</field>
             <field name="fields_id" search="[('model','=','res.partner'),('name','=','property_account_receivable')]"/>
@@ -72,6 +72,6 @@
             <field eval="False" name="value"/>
             <field name="company_id" ref="base.main_company"/>
         </record>
-        
+
     </data>
 </terp>
\ No newline at end of file

From 1cc40127b04ceb811bcf6c08f09a3872e001783a Mon Sep 17 00:00:00 2001
From: Jay Vora <jvo@tinyerp.com>
Date: Tue, 22 Jul 2008 19:21:36 +0530
Subject: [PATCH 03/12] Modified account.account.type. data

bzr revid: jvo@tinyerp.com-20080722135136-xgcfs5esykd4krku
---
 addons/account/data/account_data1.xml | 20 ++++++++++++++++++--
 1 file changed, 18 insertions(+), 2 deletions(-)

diff --git a/addons/account/data/account_data1.xml b/addons/account/data/account_data1.xml
index fc3ca8b3d24..032b7639c40 100644
--- a/addons/account/data/account_data1.xml
+++ b/addons/account/data/account_data1.xml
@@ -22,7 +22,23 @@
             <field name="code">view</field>
             <field name="close_method">none</field>
         </record>
-        <record id="account_type_income" model="account.account.type">
+        <record id="account_type_root" model="account.account.type">
+            <field name="name">Root</field>
+            <field name="code">root</field>
+            <field name="close_method">none</field>
+        </record>
+        <record id="account_type_consolidation" model="account.account.type">
+            <field name="name">Consolidation</field>
+            <field name="code">consolidation</field>
+            <field name="close_method">none</field>
+        </record>
+
+        <record id="account_type_others" model="account.account.type">
+            <field name="name">Others</field>
+            <field name="code">others</field>
+            <field name="close_method">none</field>
+        </record>
+        <!--<record id="account_type_income" model="account.account.type">
             <field name="name">Income</field>
             <field name="code">income</field>
             <field name="close_method">unreconciled</field>
@@ -57,6 +73,6 @@
             <field name="name">Closed</field>
             <field name="code">closed</field>
             <field name="close_method">none</field>
-        </record>
+        </record>-->
     </data>
 </terp>
\ No newline at end of file

From ac438d5a0bef3f25303c60673771012e3c6ecf7f Mon Sep 17 00:00:00 2001
From: Jay Vora <jvo@tinyerp.com>
Date: Wed, 23 Jul 2008 19:26:27 +0530
Subject: [PATCH 04/12] -Modified data xml files:account_data1 and
 account_minimal for account.account.types and parent_id changed from one2many
 to manyone, -

bzr revid: jvo@tinyerp.com-20080723135627-bp678usxmm6jgpqo
---
 addons/account/account.py               | 55 +++++++++++++++++++++----
 addons/account/account_view.xml         |  4 +-
 addons/account/data/account_data1.xml   | 10 +----
 addons/account/data/account_minimal.xml |  8 ++--
 4 files changed, 56 insertions(+), 21 deletions(-)

diff --git a/addons/account/account.py b/addons/account/account.py
index 7512f0a8dfb..a339b58d590 100644
--- a/addons/account/account.py
+++ b/addons/account/account.py
@@ -246,14 +246,32 @@ class account_account(osv.osv):
 			result[rec.id] = (rec.company_id.currency_id.id,rec.company_id.currency_id.code)
 		return result
 
+	def _get_child_ids(self, cr, uid, ids, field_name, arg, context={}):
+		result={}
+		for record in self.browse(cr, uid, ids, context):
+			if record.child_parent_ids:
+				result[record.id]=[x.id for x in record.child_parent_ids]
+			else:
+				result[record.id]=[]
+
+			if record.child_consol_ids:
+				for acc in record.child_consol_ids:
+					result[record.id].append(acc.id)
+
+		return result
+
 	_columns = {
 		'name': fields.char('Name', size=128, required=True, select=True),
 		'sign': fields.selection([(-1, 'Negative'), (1, 'Positive')], 'Sign', required=True, help='Allows to change the displayed amount of the balance to see positive results instead of negative ones in expenses accounts'),
 		'currency_id': fields.many2one('res.currency', 'Secondary Currency', help="Force all moves for this account to have this secondary currency."),
 		'code': fields.char('Code', size=64),
 		'type': fields.selection(_code_get, 'Account Type', required=True),
-		'parent_id': fields.many2many('account.account', 'account_account_rel', 'child_id', 'parent_id', 'Parents'),
-		'child_id': fields.many2many('account.account', 'account_account_rel', 'parent_id', 'child_id', 'Children'),
+#		'parent_id': fields.many2many('account.account', 'account_account_rel', 'child_id', 'parent_id', 'Parents'),
+		'parent_id': fields.many2one('account.account','Parent'),
+		'child_parent_ids':fields.one2many('account.account','parent_id','Children'),
+		'child_consol_ids':fields.many2many('account.account', 'account_account_consol_rel', 'child_id', 'parent_id', 'Consolidated Children',domain=[('type','=','root'), ('type', '=', 'consolidation')]),
+#		'child_id': fields.many2many('account.account', 'account_account_rel', 'parent_id', 'child_id', 'Children'),
+		'child_id': filelds.function(_get_child_ids, method=True, type='many2many',relation="account.account",string="Children Accounts"),
 		'balance': fields.function(_balance, digits=(16,2), method=True, string='Balance'),
 		'credit': fields.function(_credit, digits=(16,2), method=True, string='Credit'),
 		'debit': fields.function(_debit, digits=(16,2), method=True, string='Debit'),
@@ -283,14 +301,35 @@ class account_account(osv.osv):
 		'active': lambda *a: True,
 	}
 
+#	def _check_recursion(self, cr, uid, ids):
+#		level = 100
+#		while len(ids):
+#			cr.execute('select distinct parent_id from account_account_rel where child_id in ('+','.join(map(str,ids))+')')
+#			ids = filter(None, map(lambda x:x[0], cr.fetchall()))
+#			if not level:
+#				return False
+#			level -= 1
+#		return True
+
 	def _check_recursion(self, cr, uid, ids):
-		level = 100
-		while len(ids):
-			cr.execute('select distinct parent_id from account_account_rel where child_id in ('+','.join(map(str,ids))+')')
-			ids = filter(None, map(lambda x:x[0], cr.fetchall()))
-			if not level:
+		obj_self=self.browse(cr,uid,ids[0])
+		p_id=obj_self.parent_id and obj_self.parent_id.id
+
+		if (obj_self in obj_self.child_consol_ids) or (p_id and (p_id is obj_self.id)):
+			return False
+
+		while(ids):
+			cr.execute('select distinct child_id from account_account_consol_rel where parent_id in ('+','.join(map(str,ids))+')')
+			child_ids = filter(None, map(lambda x:x[0], cr.fetchall()))
+			c_ids=child_ids
+			if (p_id and (p_id in c_ids)) or (obj_self.id in c_ids):
 				return False
-			level -= 1
+			while len(c_ids):
+				s_ids=self.search(cr,uid,[('parent_id','in',c_ids)])
+				if p_id and (p_id in s_ids):
+					return False
+				c_ids=s_ids
+			ids=child_ids
 		return True
 
 	_constraints = [
diff --git a/addons/account/account_view.xml b/addons/account/account_view.xml
index 314b23413dd..84b38172e4a 100644
--- a/addons/account/account_view.xml
+++ b/addons/account/account_view.xml
@@ -126,7 +126,9 @@
                             <field name="close_method"/>
                             <field name="reconcile"/>
                             <newline/>
-                            <field colspan="4" name="parent_id"/>
+                            <field name="parent_id"/>
+                            <newline/>
+                            <field name="child_consol_ids" colspan="4"/>
                             <field colspan="4" name="tax_ids"/>
                         </page>
                         <page string="Notes">
diff --git a/addons/account/data/account_data1.xml b/addons/account/data/account_data1.xml
index 032b7639c40..0580265eb23 100644
--- a/addons/account/data/account_data1.xml
+++ b/addons/account/data/account_data1.xml
@@ -32,13 +32,7 @@
             <field name="code">consolidation</field>
             <field name="close_method">none</field>
         </record>
-
-        <record id="account_type_others" model="account.account.type">
-            <field name="name">Others</field>
-            <field name="code">others</field>
-            <field name="close_method">none</field>
-        </record>
-        <!--<record id="account_type_income" model="account.account.type">
+        <record id="account_type_income" model="account.account.type">
             <field name="name">Income</field>
             <field name="code">income</field>
             <field name="close_method">unreconciled</field>
@@ -73,6 +67,6 @@
             <field name="name">Closed</field>
             <field name="code">closed</field>
             <field name="close_method">none</field>
-        </record>-->
+        </record>
     </data>
 </terp>
\ No newline at end of file
diff --git a/addons/account/data/account_minimal.xml b/addons/account/data/account_minimal.xml
index 5f63b9987fc..bb89c7d15b4 100644
--- a/addons/account/data/account_minimal.xml
+++ b/addons/account/data/account_minimal.xml
@@ -10,7 +10,7 @@
             <field name="code">0</field>
             <field name="name">Minimal account chart</field>
             <field name="close_method">none</field>
-            <!--<field eval="[]" name="parent_id"/>-->
+            <field eval="0" name="parent_id"/>
             <field name="type">view</field>
         </record>
 
@@ -34,7 +34,7 @@
         <record id="cash" model="account.account">
             <field name="name">Petty Cash</field>
             <field name="code">57</field>
-            <field name="type">others</field>
+            <field name="type">cash</field>
             <field eval="ref('minimal_0')" name="parent_id"/>
             <field name="company_id" ref="base.main_company"/>
         </record>
@@ -42,14 +42,14 @@
         <record id="a_expense" model="account.account">
             <field name="name">Products Purchase</field>
             <field name="code">600</field>
-            <field name="type">others</field>
+            <field name="type">expense</field>
             <field eval="ref('minimal_0')" name="parent_id"/>
             <field name="company_id" ref="base.main_company"/>
         </record>
         <record id="a_sale" model="account.account">
             <field name="name">Products Sales</field>
             <field name="code">701</field>
-            <field name="type">others</field>
+            <field name="type">income</field>
             <field eval="ref('minimal_0')" name="parent_id"/>
             <field name="company_id" ref="base.main_company"/>
         </record>

From fa1961fcc8bcc5f55dc8c09a9c3e0ec832dd071c Mon Sep 17 00:00:00 2001
From: Jay Vora <jvo@tinyerp.com>
Date: Fri, 25 Jul 2008 15:34:06 +0530
Subject: [PATCH 05/12] Modified Assertion test for parent_id(as we changed the
 type of parent_id from many2many to many2one)

bzr revid: jvo@tinyerp.com-20080725100406-91nclj13dg2jt1og
---
 addons/account/account_assert_test.xml | 15 +++++++--------
 1 file changed, 7 insertions(+), 8 deletions(-)

diff --git a/addons/account/account_assert_test.xml b/addons/account/account_assert_test.xml
index 9d3e1e45d0f..eabc6620395 100644
--- a/addons/account/account_assert_test.xml
+++ b/addons/account/account_assert_test.xml
@@ -4,30 +4,29 @@
         <assert model="account.move" search="[]" string="For all account moves, the state is valid implies that the sum of credits equals the sum of debits">
             <test expr="not len(line_id) or line_id[0].state != 'valid' or (sum([l.debit - l.credit for l in line_id]) &lt;= 0.00001)"/>
         </assert>
-        
+
         <!--assert model="account.invoice" search="[]" string="If the invoice is paid, third party accounting lines must be reconciled">
 			<test expr="not state == 'paid' or ..." />
 		</assert-->
-        
+
         <assert model="account.account" search="[]" string="For all accounts, the balance is equal to the sum of the balance of its childs">
             <test expr="not len(child_id) or (balance - sum([c.balance for c in child_id]) &lt;= 0.00001)"/>
         </assert>
-        
+
         <assert model="account.move.line" search="[('account_id.type', '=', 'view')]" string="Accounts of view type do not contain any move line">
             <test expr="False"/>
         </assert>
-        
+
         <assert model="account.invoice" search="[('state', 'in', ['paid', 'open'])]" string="The total amount of all paid or open invoices is correctly computed">
             <test expr="sum([l.price_subtotal for l in invoice_line]) - amount_untaxed &lt;= 0.00001"/>
         </assert>
-        
+
         <assert model="account.move.reconcile" search="[]" string="For each reconciliation, the sum of credits equals the sum of debits">
             <test expr="sum([l.debit - l.credit for l in line_id]) &lt;= 0.00001"/>
         </assert>
-        
+
         <assert model="account.account" search="[]" string="Every account must have at least one parent account of type '0'">
-            <test expr="not parent_id or '0' in [p.code for p in parent_id]"/>
-             
+            <test expr="not parent_id or (code!='0')"/>
         </assert>
     </data>
 </terp>
\ No newline at end of file

From 4d0e38aa497986fab957ed0a7e5ff0c3fe2b555d Mon Sep 17 00:00:00 2001
From: Jay Vora <jvo@tinyerp.com>
Date: Fri, 25 Jul 2008 18:17:45 +0530
Subject: [PATCH 06/12] corrected spell mistake

bzr revid: jvo@tinyerp.com-20080725124745-p99401ugtvofkvdh
---
 addons/account/account.py | 2 +-
 1 file changed, 1 insertion(+), 1 deletion(-)

diff --git a/addons/account/account.py b/addons/account/account.py
index a339b58d590..5b5435e39ab 100644
--- a/addons/account/account.py
+++ b/addons/account/account.py
@@ -271,7 +271,7 @@ class account_account(osv.osv):
 		'child_parent_ids':fields.one2many('account.account','parent_id','Children'),
 		'child_consol_ids':fields.many2many('account.account', 'account_account_consol_rel', 'child_id', 'parent_id', 'Consolidated Children',domain=[('type','=','root'), ('type', '=', 'consolidation')]),
 #		'child_id': fields.many2many('account.account', 'account_account_rel', 'parent_id', 'child_id', 'Children'),
-		'child_id': filelds.function(_get_child_ids, method=True, type='many2many',relation="account.account",string="Children Accounts"),
+		'child_id': fields.function(_get_child_ids, method=True, type='many2many',relation="account.account",string="Children Accounts"),
 		'balance': fields.function(_balance, digits=(16,2), method=True, string='Balance'),
 		'credit': fields.function(_credit, digits=(16,2), method=True, string='Credit'),
 		'debit': fields.function(_debit, digits=(16,2), method=True, string='Debit'),

From c5a38b2a1894e000933d75db1f0324ad35181bd5 Mon Sep 17 00:00:00 2001
From: Jay Vora <jvo@tinyerp.com>
Date: Mon, 28 Jul 2008 16:55:13 +0530
Subject: [PATCH 07/12] Modified parent_id ref. from many2many to many2one in
 l10n_be and l10n_chart_uk_minimal

bzr revid: jvo@tinyerp.com-20080728112513-fgoyjd0g309gst63
---
 addons/l10n_be/account_pcmn_belgium.xml       | 3723 +++++++++--------
 .../l10n_chart_uk_minimal/account_chart.xml   |  462 +-
 2 files changed, 2093 insertions(+), 2092 deletions(-)

diff --git a/addons/l10n_be/account_pcmn_belgium.xml b/addons/l10n_be/account_pcmn_belgium.xml
index b0cd5085732..3bdd6f9b4a6 100644
--- a/addons/l10n_be/account_pcmn_belgium.xml
+++ b/addons/l10n_be/account_pcmn_belgium.xml
@@ -1,6396 +1,6397 @@
 <?xml version="1.0" encoding="utf-8"?>
 <terp>
     <data noupdate="True">
-        
+
         <record id="a_root" model="account.account">
             <field name="name">PLAN COMPTABLE MINIMUM NORMALISE</field>
             <field name="code">0</field>
             <field name="type">view</field>
+
         </record>
         <record id="a1" model="account.account">
             <field name="name">CLASSE 1</field>
             <field name="code">1</field>
             <field name="type">view</field>
-            
-            <field eval="[(6,0,[a_root])]" name="parent_id"/>
+
+            <field ref="a_root" name="parent_id"/>
         </record>
         <record id="a10" model="account.account">
             <field name="name">CAPITAL</field>
             <field name="code">10</field>
             <field name="type">view</field>
-            
-            <field eval="[(6,0,[a1])]" name="parent_id"/>
+
+            <field ref="a1" name="parent_id"/>
         </record>
         <record id="a100" model="account.account">
             <field name="name">Capital souscrit ou capital personnel</field>
             <field name="code">100</field>
             <field name="type">view</field>
-            
-            <field eval="[(6,0,[a10])]" name="parent_id"/>
+
+            <field ref="a10" name="parent_id"/>
         </record>
         <record id="a1000" model="account.account">
             <field name="name">Capital non amorti</field>
             <field name="code">1000</field>
             <field name="type">asset</field>
-            
-            <field eval="[(6,0,[a100])]" name="parent_id"/>
+
+            <field ref="a100" name="parent_id"/>
         </record>
         <record id="a1001" model="account.account">
             <field name="name">Capital amorti</field>
             <field name="code">1001</field>
             <field name="type">asset</field>
-            
-            <field eval="[(6,0,[a100])]" name="parent_id"/>
+
+            <field ref="a100" name="parent_id"/>
         </record>
         <record id="a101" model="account.account">
             <field name="name">Capital non appelé</field>
             <field name="code">101</field>
             <field name="type">asset</field>
-            
-            <field eval="[(6,0,[a10])]" name="parent_id"/>
+
+            <field ref="a10" name="parent_id"/>
         </record>
         <record id="a109" model="account.account">
             <field name="name">Compte de l'exploitant</field>
             <field name="code">109</field>
             <field name="type">view</field>
-            
-            <field eval="[(6,0,[a10])]" name="parent_id"/>
+
+            <field ref="a10" name="parent_id"/>
         </record>
         <record id="a1090" model="account.account">
             <field name="name">Opérations courantes</field>
             <field name="code">1090</field>
             <field name="type">asset</field>
-            
-            <field eval="[(6,0,[a109])]" name="parent_id"/>
+
+            <field ref="a109" name="parent_id"/>
         </record>
         <record id="a1091" model="account.account">
             <field name="name">Impôts personnels</field>
             <field name="code">1091</field>
             <field name="type">asset</field>
-            
-            <field eval="[(6,0,[a109])]" name="parent_id"/>
+
+            <field ref="a109" name="parent_id"/>
         </record>
         <record id="a1092" model="account.account">
             <field name="name">Rémunérations et autres avantages</field>
             <field name="code">1092</field>
             <field name="type">asset</field>
-            
-            <field eval="[(6,0,[a109])]" name="parent_id"/>
+
+            <field ref="a109" name="parent_id"/>
         </record>
         <record id="a11" model="account.account">
             <field name="name">PRIMES D'EMISSION</field>
             <field name="code">11</field>
             <field name="type">asset</field>
-            
-            <field eval="[(6,0,[a1])]" name="parent_id"/>
+
+            <field ref="a1" name="parent_id"/>
         </record>
         <record id="a12" model="account.account">
             <field name="name">PLUS-VALUES DE REEVALUATION</field>
             <field name="code">12</field>
             <field name="type">view</field>
-            
-            <field eval="[(6,0,[a1])]" name="parent_id"/>
+
+            <field ref="a1" name="parent_id"/>
         </record>
         <record id="a120" model="account.account">
             <field name="name">Plus-values de réévaluation sur immobilisations incorporelles</field>
             <field name="code">120</field>
             <field name="type">view</field>
-            
-            <field eval="[(6,0,[a12])]" name="parent_id"/>
+
+            <field ref="a12" name="parent_id"/>
         </record>
         <record id="a1200" model="account.account">
             <field name="name">Plus-values de réévaluation</field>
             <field name="code">1200</field>
             <field name="type">asset</field>
-            
-            <field eval="[(6,0,[a120])]" name="parent_id"/>
+
+            <field ref="a120" name="parent_id"/>
         </record>
         <record id="a1201" model="account.account">
             <field name="name">Reprises de réductions de valeur</field>
             <field name="code">1201</field>
             <field name="type">asset</field>
-            
-            <field eval="[(6,0,[a120])]" name="parent_id"/>
+
+            <field ref="a120" name="parent_id"/>
         </record>
         <record id="a121" model="account.account">
             <field name="name">Plus-values de réévaluation sur immobilisations corporelles</field>
             <field name="code">121</field>
             <field name="type">view</field>
-            
-            <field eval="[(6,0,[a12])]" name="parent_id"/>
+
+            <field ref="a12" name="parent_id"/>
         </record>
         <record id="a1210" model="account.account">
             <field name="name">Plus-values de réévaluation</field>
             <field name="code">1210</field>
             <field name="type">asset</field>
-            
-            <field eval="[(6,0,[a121])]" name="parent_id"/>
+
+            <field ref="a121" name="parent_id"/>
         </record>
         <record id="a1211" model="account.account">
             <field name="name">Reprises de réductions de valeur</field>
             <field name="code">1211</field>
             <field name="type">asset</field>
-            
-            <field eval="[(6,0,[a121])]" name="parent_id"/>
+
+            <field ref="a121" name="parent_id"/>
         </record>
         <record id="a122" model="account.account">
             <field name="name">Plus-values de réévaluation sur immobilisations financières</field>
             <field name="code">122</field>
             <field name="type">view</field>
-            
-            <field eval="[(6,0,[a12])]" name="parent_id"/>
+
+            <field ref="a12" name="parent_id"/>
         </record>
         <record id="a1220" model="account.account">
             <field name="name">Plus-values de réévaluation</field>
             <field name="code">1220</field>
             <field name="type">asset</field>
-            
-            <field eval="[(6,0,[a122])]" name="parent_id"/>
+
+            <field ref="a122" name="parent_id"/>
         </record>
         <record id="a1221" model="account.account">
             <field name="name">Reprises de réductions de valeur</field>
             <field name="code">1221</field>
             <field name="type">asset</field>
-            
-            <field eval="[(6,0,[a122])]" name="parent_id"/>
+
+            <field ref="a122" name="parent_id"/>
         </record>
         <record id="a123" model="account.account">
             <field name="name">Plus-values de réévaluation sur stocks</field>
             <field name="code">123</field>
             <field name="type">asset</field>
-            
-            <field eval="[(6,0,[a12])]" name="parent_id"/>
+
+            <field ref="a12" name="parent_id"/>
         </record>
         <record id="a124" model="account.account">
             <field name="name">Reprises de réductions de valeur sur placements de trésorerie</field>
             <field name="code">124</field>
             <field name="type">asset</field>
-            
-            <field eval="[(6,0,[a12])]" name="parent_id"/>
+
+            <field ref="a12" name="parent_id"/>
         </record>
         <record id="a13" model="account.account">
             <field name="name">RESERVES</field>
             <field name="code">13</field>
             <field name="type">view</field>
-            
-            <field eval="[(6,0,[a1])]" name="parent_id"/>
+
+            <field ref="a1" name="parent_id"/>
         </record>
         <record id="a130" model="account.account">
             <field name="name">Réserve légale</field>
             <field name="code">130</field>
             <field name="type">asset</field>
-            
-            <field eval="[(6,0,[a13])]" name="parent_id"/>
+
+            <field ref="a13" name="parent_id"/>
         </record>
         <record id="a131" model="account.account">
             <field name="name">Réserves indisponibles</field>
             <field name="code">131</field>
             <field name="type">view</field>
-            
-            <field eval="[(6,0,[a13])]" name="parent_id"/>
+
+            <field ref="a13" name="parent_id"/>
         </record>
         <record id="a1310" model="account.account">
             <field name="name">Réserve pour actions propres</field>
             <field name="code">1310</field>
             <field name="type">asset</field>
-            
-            <field eval="[(6,0,[a131])]" name="parent_id"/>
+
+            <field ref="a131" name="parent_id"/>
         </record>
         <record id="a1311" model="account.account">
             <field name="name">Autres réserves indisponibles</field>
             <field name="code">1311</field>
             <field name="type">asset</field>
-            
-            <field eval="[(6,0,[a131])]" name="parent_id"/>
+
+            <field ref="a131" name="parent_id"/>
         </record>
         <record id="a132" model="account.account">
             <field name="name">Réserves immunisées</field>
             <field name="code">132</field>
             <field name="type">asset</field>
-            
-            <field eval="[(6,0,[a13])]" name="parent_id"/>
+
+            <field ref="a13" name="parent_id"/>
         </record>
         <record id="a133" model="account.account">
             <field name="name">Réserves disponibles</field>
             <field name="code">133</field>
             <field name="type">view</field>
-            
-            <field eval="[(6,0,[a13])]" name="parent_id"/>
+
+            <field ref="a13" name="parent_id"/>
         </record>
         <record id="a1330" model="account.account">
             <field name="name">Réserve pour régularisation de dividendes</field>
             <field name="code">1330</field>
             <field name="type">asset</field>
-            
-            <field eval="[(6,0,[a133])]" name="parent_id"/>
+
+            <field ref="a133" name="parent_id"/>
         </record>
         <record id="a1331" model="account.account">
             <field name="name">Réserve pour renouvellement des immobilisations</field>
             <field name="code">1331</field>
             <field name="type">asset</field>
-            
-            <field eval="[(6,0,[a133])]" name="parent_id"/>
+
+            <field ref="a133" name="parent_id"/>
         </record>
         <record id="a1332" model="account.account">
             <field name="name">Réserve pour installations en faveur du personnel  1333 Réserves libres</field>
             <field name="code">1332</field>
             <field name="type">asset</field>
-            
-            <field eval="[(6,0,[a133])]" name="parent_id"/>
+
+            <field ref="a133" name="parent_id"/>
         </record>
         <record id="a14" model="account.account">
             <field name="name">BENEFICE REPORTE</field>
             <field name="code">14</field>
             <field name="type">asset</field>
-            
-            <field eval="[(6,0,[a1])]" name="parent_id"/>
+
+            <field ref="a1" name="parent_id"/>
         </record>
         <record id="a15" model="account.account">
             <field name="name">SUBSIDES EN CAPITAL</field>
             <field name="code">15</field>
             <field name="type">view</field>
-            
-            <field eval="[(6,0,[a1])]" name="parent_id"/>
+
+            <field ref="a1" name="parent_id"/>
         </record>
         <record id="a150" model="account.account">
             <field name="name">Montants obtenus</field>
             <field name="code">150</field>
             <field name="type">asset</field>
-            
-            <field eval="[(6,0,[a15])]" name="parent_id"/>
+
+            <field ref="a15" name="parent_id"/>
         </record>
         <record id="a151" model="account.account">
             <field name="name">Montants transférés aux résultats</field>
             <field name="code">151</field>
             <field name="type">asset</field>
-            
-            <field eval="[(6,0,[a15])]" name="parent_id"/>
+
+            <field ref="a15" name="parent_id"/>
         </record>
         <record id="a16" model="account.account">
             <field name="name">PROVISIONS POUR RISQUES ET CHARGES</field>
             <field name="code">16</field>
             <field name="type">view</field>
-            
-            <field eval="[(6,0,[a1])]" name="parent_id"/>
+
+            <field ref="a1" name="parent_id"/>
         </record>
         <record id="a160" model="account.account">
             <field name="name">Provisions pour pensions et obligations similaires</field>
             <field name="code">160</field>
             <field name="type">asset</field>
-            
-            <field eval="[(6,0,[a16])]" name="parent_id"/>
+
+            <field ref="a16" name="parent_id"/>
         </record>
         <record id="a161" model="account.account">
             <field name="name">Provisions pour charges fiscales</field>
             <field name="code">161</field>
             <field name="type">asset</field>
-            
-            <field eval="[(6,0,[a16])]" name="parent_id"/>
+
+            <field ref="a16" name="parent_id"/>
         </record>
         <record id="a162" model="account.account">
             <field name="name">Provisions pour grosses réparations et gros entretiens</field>
             <field name="code">162</field>
             <field name="type">asset</field>
-            
-            <field eval="[(6,0,[a16])]" name="parent_id"/>
+
+            <field ref="a16" name="parent_id"/>
         </record>
         <record id="a163" model="account.account">
             <field name="name">à 169 Provisions pour autres risques et charges</field>
             <field name="code">163</field>
             <field name="type">asset</field>
-            
-            <field eval="[(6,0,[a16])]" name="parent_id"/>
+
+            <field ref="a16" name="parent_id"/>
         </record>
         <record id="a164" model="account.account">
             <field name="name">Provisions pour sûretés personnelles ou réelles constituées à l'appui de dettes et d'engagements de tiers</field>
             <field name="code">164</field>
             <field name="type">asset</field>
-            
-            <field eval="[(6,0,[a16])]" name="parent_id"/>
+
+            <field ref="a16" name="parent_id"/>
         </record>
         <record id="a165" model="account.account">
             <field name="name">Provisions pour engagements relatifs à l'acquisition ou à la cession d'immobilisations</field>
             <field name="code">165</field>
             <field name="type">asset</field>
-            
-            <field eval="[(6,0,[a16])]" name="parent_id"/>
+
+            <field ref="a16" name="parent_id"/>
         </record>
         <record id="a166" model="account.account">
             <field name="name">Provisions pour exécution de commandes passées ou reçues</field>
             <field name="code">166</field>
             <field name="type">asset</field>
-            
-            <field eval="[(6,0,[a16])]" name="parent_id"/>
+
+            <field ref="a16" name="parent_id"/>
         </record>
         <record id="a167" model="account.account">
             <field name="name">Provisions pour positions et marchés à terme en devises ou positions et marchés à terme en marchandises</field>
             <field name="code">167</field>
             <field name="type">asset</field>
-            
-            <field eval="[(6,0,[a16])]" name="parent_id"/>
+
+            <field ref="a16" name="parent_id"/>
         </record>
         <record id="a168" model="account.account">
             <field name="name">Provisions pour garanties techniques attachées aux ventes et prestations déjà effectuées par l'entreprise</field>
             <field name="code">168</field>
             <field name="type">asset</field>
-            
-            <field eval="[(6,0,[a16])]" name="parent_id"/>
+
+            <field ref="a16" name="parent_id"/>
         </record>
         <record id="a169" model="account.account">
             <field name="name">Provisions pour autres risques et charges</field>
             <field name="code">169</field>
             <field name="type">view</field>
-            
-            <field eval="[(6,0,[a16])]" name="parent_id"/>
+
+            <field ref="a16" name="parent_id"/>
         </record>
         <record id="a1690" model="account.account">
             <field name="name">Pour litiges en cours</field>
             <field name="code">1690</field>
             <field name="type">asset</field>
-            
-            <field eval="[(6,0,[a169])]" name="parent_id"/>
+
+            <field ref="a169" name="parent_id"/>
         </record>
         <record id="a1691" model="account.account">
             <field name="name">Pour amendes, doubles droits, pénalités</field>
             <field name="code">1691</field>
             <field name="type">asset</field>
-            
-            <field eval="[(6,0,[a169])]" name="parent_id"/>
+
+            <field ref="a169" name="parent_id"/>
         </record>
         <record id="a1692" model="account.account">
             <field name="name">Pour propre assureur</field>
             <field name="code">1692</field>
             <field name="type">asset</field>
-            
-            <field eval="[(6,0,[a169])]" name="parent_id"/>
+
+            <field ref="a169" name="parent_id"/>
         </record>
         <record id="a1693" model="account.account">
             <field name="name">Pour risques inhérents aux opérations de crédits à moyen ou long terme</field>
             <field name="code">1693</field>
             <field name="type">asset</field>
-            
-            <field eval="[(6,0,[a169])]" name="parent_id"/>
+
+            <field ref="a169" name="parent_id"/>
         </record>
         <record id="a1695" model="account.account">
             <field name="name">Provision pour charge de liquidation</field>
             <field name="code">1695</field>
             <field name="type">asset</field>
-            
-            <field eval="[(6,0,[a169])]" name="parent_id"/>
+
+            <field ref="a169" name="parent_id"/>
         </record>
         <record id="a1696" model="account.account">
             <field name="name">Provision pour départ de personnel</field>
             <field name="code">1696</field>
             <field name="type">asset</field>
-            
-            <field eval="[(6,0,[a169])]" name="parent_id"/>
+
+            <field ref="a169" name="parent_id"/>
         </record>
         <record id="a1699" model="account.account">
             <field name="name">Pour risques divers </field>
             <field name="code">1699</field>
             <field name="type">asset</field>
-            
-            <field eval="[(6,0,[a169])]" name="parent_id"/>
+
+            <field ref="a169" name="parent_id"/>
         </record>
         <record id="a17" model="account.account">
             <field name="name">DETTES A PLUS D'UN AN</field>
             <field name="code">17</field>
             <field name="type">view</field>
-            
-            <field eval="[(6,0,[a1])]" name="parent_id"/>
+
+            <field ref="a1" name="parent_id"/>
         </record>
         <record id="a170" model="account.account">
             <field name="name">Emprunts subordonnés</field>
             <field name="code">170</field>
             <field name="type">view</field>
-            
-            <field eval="[(6,0,[a17])]" name="parent_id"/>
+
+            <field ref="a17" name="parent_id"/>
         </record>
         <record id="a1700" model="account.account">
             <field name="name">Convertibles</field>
             <field name="code">1700</field>
             <field name="type">asset</field>
-            
-            <field eval="[(6,0,[a170])]" name="parent_id"/>
+
+            <field ref="a170" name="parent_id"/>
         </record>
         <record id="a1701" model="account.account">
             <field name="name">Non convertibles</field>
             <field name="code">1701</field>
             <field name="type">asset</field>
-            
-            <field eval="[(6,0,[a170])]" name="parent_id"/>
+
+            <field ref="a170" name="parent_id"/>
         </record>
         <record id="a171" model="account.account">
             <field name="name">Emprunts obligataires non subordonnés</field>
             <field name="code">171</field>
             <field name="type">view</field>
-            
-            <field eval="[(6,0,[a17])]" name="parent_id"/>
+
+            <field ref="a17" name="parent_id"/>
         </record>
         <record id="a1710" model="account.account">
             <field name="name">Convertibles</field>
             <field name="code">1710</field>
             <field name="type">asset</field>
-            
-            <field eval="[(6,0,[a171])]" name="parent_id"/>
+
+            <field ref="a171" name="parent_id"/>
         </record>
         <record id="a1711" model="account.account">
             <field name="name">Non convertibles</field>
             <field name="code">1711</field>
             <field name="type">asset</field>
-            
-            <field eval="[(6,0,[a171])]" name="parent_id"/>
+
+            <field ref="a171" name="parent_id"/>
         </record>
         <record id="a172" model="account.account">
             <field name="name">Dettes de location-financement et assimilés</field>
             <field name="code">172</field>
             <field name="type">view</field>
-            
-            <field eval="[(6,0,[a17])]" name="parent_id"/>
+
+            <field ref="a17" name="parent_id"/>
         </record>
         <record id="a1720" model="account.account">
             <field name="name">Dettes de location-financement de biens immobiliers</field>
             <field name="code">1720</field>
             <field name="type">asset</field>
-            
-            <field eval="[(6,0,[a172])]" name="parent_id"/>
+
+            <field ref="a172" name="parent_id"/>
         </record>
         <record id="a1721" model="account.account">
             <field name="name">Dettes de location-financement de biens mobiliers</field>
             <field name="code">1721</field>
             <field name="type">asset</field>
-            
-            <field eval="[(6,0,[a172])]" name="parent_id"/>
+
+            <field ref="a172" name="parent_id"/>
         </record>
         <record id="a1722" model="account.account">
             <field name="name">Dettes sur droits réels sur immeubles</field>
             <field name="code">1722</field>
             <field name="type">asset</field>
-            
-            <field eval="[(6,0,[a172])]" name="parent_id"/>
+
+            <field ref="a172" name="parent_id"/>
         </record>
         <record id="a173" model="account.account">
             <field name="name">Etablissements de crédit</field>
             <field name="code">173</field>
             <field name="type">view</field>
-            
-            <field eval="[(6,0,[a17])]" name="parent_id"/>
+
+            <field ref="a17" name="parent_id"/>
         </record>
         <record id="a1730" model="account.account">
             <field name="name">Dettes en compte</field>
             <field name="code">1730</field>
             <field name="type">view</field>
-            
-            <field eval="[(6,0,[a173])]" name="parent_id"/>
+
+            <field ref="a173" name="parent_id"/>
         </record>
         <record id="a17300" model="account.account">
             <field name="name">Banque A</field>
             <field name="code">17300</field>
             <field name="type">asset</field>
-            
-            <field eval="[(6,0,[a1730])]" name="parent_id"/>
+
+            <field ref="a1730" name="parent_id"/>
         </record>
         <record id="a17301" model="account.account">
             <field name="name">Banque B</field>
             <field name="code">17301</field>
             <field name="type">asset</field>
-            
-            <field eval="[(6,0,[a1730])]" name="parent_id"/>
+
+            <field ref="a1730" name="parent_id"/>
         </record>
         <record id="a1731" model="account.account">
             <field name="name">Promesses</field>
             <field name="code">1731</field>
             <field name="type">view</field>
-            
-            <field eval="[(6,0,[a173])]" name="parent_id"/>
+
+            <field ref="a173" name="parent_id"/>
         </record>
         <record id="a17310" model="account.account">
             <field name="name">Banque A</field>
             <field name="code">17310</field>
             <field name="type">asset</field>
-            
-            <field eval="[(6,0,[a1731])]" name="parent_id"/>
+
+            <field ref="a1731" name="parent_id"/>
         </record>
         <record id="a17311" model="account.account">
             <field name="name">Banque B</field>
             <field name="code">17311</field>
             <field name="type">asset</field>
-            
-            <field eval="[(6,0,[a1731])]" name="parent_id"/>
+
+            <field ref="a1731" name="parent_id"/>
         </record>
         <record id="a1732" model="account.account">
             <field name="name">Crédits d'acceptation</field>
             <field name="code">1732</field>
             <field name="type">view</field>
-            
-            <field eval="[(6,0,[a173])]" name="parent_id"/>
+
+            <field ref="a173" name="parent_id"/>
         </record>
         <record id="a17320" model="account.account">
             <field name="name">Banque A</field>
             <field name="code">17320</field>
             <field name="type">asset</field>
-            
-            <field eval="[(6,0,[a1732])]" name="parent_id"/>
+
+            <field ref="a1732" name="parent_id"/>
         </record>
         <record id="a17321" model="account.account">
             <field name="name">Banque B</field>
             <field name="code">17321</field>
             <field name="type">asset</field>
-            
-            <field eval="[(6,0,[a1732])]" name="parent_id"/>
+
+            <field ref="a1732" name="parent_id"/>
         </record>
         <record id="a174" model="account.account">
             <field name="name">Autres emprunts</field>
             <field name="code">174</field>
             <field name="type">asset</field>
-            
-            <field eval="[(6,0,[a17])]" name="parent_id"/>
+
+            <field ref="a17" name="parent_id"/>
         </record>
         <record id="a175" model="account.account">
             <field name="name">Dettes commerciales</field>
             <field name="code">175</field>
             <field name="type">view</field>
-            
-            <field eval="[(6,0,[a17])]" name="parent_id"/>
+
+            <field ref="a17" name="parent_id"/>
         </record>
         <record id="a1750" model="account.account">
             <field name="name">Fournisseurs : dettes en compte</field>
             <field name="code">1750</field>
             <field name="type">view</field>
-            
-            <field eval="[(6,0,[a175])]" name="parent_id"/>
+
+            <field ref="a175" name="parent_id"/>
         </record>
         <record id="a17500" model="account.account">
             <field name="name">Entreprises apparentées</field>
             <field name="code">17500</field>
             <field name="type">view</field>
-            
-            <field eval="[(6,0,[a1750])]" name="parent_id"/>
+
+            <field ref="a1750" name="parent_id"/>
         </record>
         <record id="a175000" model="account.account">
             <field name="name">Entreprises liées</field>
             <field name="code">175000</field>
             <field name="type">asset</field>
-            
-            <field eval="[(6,0,[a17500])]" name="parent_id"/>
+
+            <field ref="a17500" name="parent_id"/>
         </record>
         <record id="a175001" model="account.account">
             <field name="name">Entreprises avec lesquelles il existe un lien de participation</field>
             <field name="code">175001</field>
             <field name="type">asset</field>
-            
-            <field eval="[(6,0,[a17500])]" name="parent_id"/>
+
+            <field ref="a17500" name="parent_id"/>
         </record>
         <record id="a17501" model="account.account">
             <field name="name">Fournisseurs ordinaires</field>
             <field name="code">17501</field>
             <field name="type">view</field>
-            
-            <field eval="[(6,0,[a1750])]" name="parent_id"/>
+
+            <field ref="a1750" name="parent_id"/>
         </record>
         <record id="a175010" model="account.account">
             <field name="name">Fournisseurs belges</field>
             <field name="code">175010</field>
             <field name="type">asset</field>
-            
-            <field eval="[(6,0,[a17501])]" name="parent_id"/>
+
+            <field ref="a17501" name="parent_id"/>
         </record>
         <record id="a175011" model="account.account">
             <field name="name">Fournisseurs C.E.E.</field>
             <field name="code">175011</field>
             <field name="type">asset</field>
-            
-            <field eval="[(6,0,[a17501])]" name="parent_id"/>
+
+            <field ref="a17501" name="parent_id"/>
         </record>
         <record id="a175012" model="account.account">
             <field name="name">Fournisseurs importation</field>
             <field name="code">175012</field>
             <field name="type">asset</field>
-            
-            <field eval="[(6,0,[a17501])]" name="parent_id"/>
+
+            <field ref="a17501" name="parent_id"/>
         </record>
         <record id="a1751" model="account.account">
             <field name="name">Effets à payer</field>
             <field name="code">1751</field>
             <field name="type">view</field>
-            
-            <field eval="[(6,0,[a175])]" name="parent_id"/>
+
+            <field ref="a175" name="parent_id"/>
         </record>
         <record id="a17510" model="account.account">
             <field name="name">Entreprises apparentées</field>
             <field name="code">17510</field>
             <field name="type">view</field>
-            
-            <field eval="[(6,0,[a1751])]" name="parent_id"/>
+
+            <field ref="a1751" name="parent_id"/>
         </record>
         <record id="a175100" model="account.account">
             <field name="name">Entreprises liées</field>
             <field name="code">175100</field>
             <field name="type">asset</field>
-            
-            <field eval="[(6,0,[a17510])]" name="parent_id"/>
+
+            <field ref="a17510" name="parent_id"/>
         </record>
         <record id="a175101" model="account.account">
             <field name="name">Entreprises avec lesquelles il existe un lien de participation</field>
             <field name="code">175101</field>
             <field name="type">asset</field>
-            
-            <field eval="[(6,0,[a17510])]" name="parent_id"/>
+
+            <field ref="a17510" name="parent_id"/>
         </record>
         <record id="a17511" model="account.account">
             <field name="name">Fournisseurs ordinaires</field>
             <field name="code">17511</field>
             <field name="type">view</field>
-            
-            <field eval="[(6,0,[a1751])]" name="parent_id"/>
+
+            <field ref="a1751" name="parent_id"/>
         </record>
         <record id="a175110" model="account.account">
             <field name="name">Fournisseurs belges</field>
             <field name="code">175110</field>
             <field name="type">asset</field>
-            
-            <field eval="[(6,0,[a17511])]" name="parent_id"/>
+
+            <field ref="a17511" name="parent_id"/>
         </record>
         <record id="a175111" model="account.account">
             <field name="name">Fournisseurs C.E.E.</field>
             <field name="code">175111</field>
             <field name="type">asset</field>
-            
-            <field eval="[(6,0,[a17511])]" name="parent_id"/>
+
+            <field ref="a17511" name="parent_id"/>
         </record>
         <record id="a175112" model="account.account">
             <field name="name">Fournisseurs importation</field>
             <field name="code">175112</field>
             <field name="type">asset</field>
-            
-            <field eval="[(6,0,[a17511])]" name="parent_id"/>
+
+            <field ref="a17511" name="parent_id"/>
         </record>
         <record id="a176" model="account.account">
             <field name="name">Acomptes reçus sur commandes</field>
             <field name="code">176</field>
             <field name="type">asset</field>
-            
-            <field eval="[(6,0,[a17])]" name="parent_id"/>
+
+            <field ref="a17" name="parent_id"/>
         </record>
         <record id="a178" model="account.account">
             <field name="name">Cautionnements reçus en numéraires</field>
             <field name="code">178</field>
             <field name="type">asset</field>
-            
-            <field eval="[(6,0,[a17])]" name="parent_id"/>
+
+            <field ref="a17" name="parent_id"/>
         </record>
         <record id="a179" model="account.account">
             <field name="name">Dettes diverses</field>
             <field name="code">179</field>
             <field name="type">view</field>
-            
-            <field eval="[(6,0,[a17])]" name="parent_id"/>
+
+            <field ref="a17" name="parent_id"/>
         </record>
         <record id="a1790" model="account.account">
             <field name="name">Entreprises liées</field>
             <field name="code">1790</field>
             <field name="type">asset</field>
-            
-            <field eval="[(6,0,[a179])]" name="parent_id"/>
+
+            <field ref="a179" name="parent_id"/>
         </record>
         <record id="a1791" model="account.account">
             <field name="name">Autres entreprises avec lesquelles il existe un lien de participation</field>
             <field name="code">1791</field>
             <field name="type">asset</field>
-            
-            <field eval="[(6,0,[a179])]" name="parent_id"/>
+
+            <field ref="a179" name="parent_id"/>
         </record>
         <record id="a1792" model="account.account">
             <field name="name">Administrateurs, gérants, associés</field>
             <field name="code">1792</field>
             <field name="type">asset</field>
-            
-            <field eval="[(6,0,[a179])]" name="parent_id"/>
+
+            <field ref="a179" name="parent_id"/>
         </record>
         <record id="a1794" model="account.account">
             <field name="name">Rentes viagères capitalisées</field>
             <field name="code">1794</field>
             <field name="type">asset</field>
-            
-            <field eval="[(6,0,[a179])]" name="parent_id"/>
+
+            <field ref="a179" name="parent_id"/>
         </record>
         <record id="a1798" model="account.account">
             <field name="name">Dettes envers les coparticipants des associations momentanées et en participation</field>
             <field name="code">1798</field>
             <field name="type">asset</field>
-            
-            <field eval="[(6,0,[a179])]" name="parent_id"/>
+
+            <field ref="a179" name="parent_id"/>
         </record>
         <record id="a1799" model="account.account">
             <field name="name">Autres dettes diverses</field>
             <field name="code">1799</field>
             <field name="type">asset</field>
-            
-            <field eval="[(6,0,[a179])]" name="parent_id"/>
+
+            <field ref="a179" name="parent_id"/>
         </record>
         <record id="a18" model="account.account">
             <field name="name">COMPTES DE LIAISON DES ETABLISSEMENTS ET SUCCURSALES</field>
             <field name="code">18</field>
             <field name="type">asset</field>
-            
-            <field eval="[(6,0,[a1])]" name="parent_id"/>
+
+            <field ref="a1" name="parent_id"/>
         </record>
         <record id="a2" model="account.account">
             <field name="name">CLASSE 2. FRAIS D'ETABLISSEMENT. ACTIFS IMMOBILISES ET CREANCES A PLUS D'UN AN</field>
             <field name="code">2</field>
             <field name="type">view</field>
-            
-            <field eval="[(6,0,[a_root])]" name="parent_id"/>
+
+            <field ref="a_root" name="parent_id"/>
         </record>
         <record id="a20" model="account.account">
             <field name="name">FRAIS D'ETABLISSEMENT</field>
             <field name="code">20</field>
             <field name="type">view</field>
-            
-            <field eval="[(6,0,[a2])]" name="parent_id"/>
+
+            <field ref="a2" name="parent_id"/>
         </record>
         <record id="a200" model="account.account">
             <field name="name">Frais de constitution et d'augmentation de capital</field>
             <field name="code">200</field>
             <field name="type">view</field>
-            
-            <field eval="[(6,0,[a20])]" name="parent_id"/>
+
+            <field ref="a20" name="parent_id"/>
         </record>
         <record id="a2000" model="account.account">
             <field name="name">Frais de constitution et d'augmentation de capital</field>
             <field name="code">2000</field>
             <field name="type">asset</field>
-            
-            <field eval="[(6,0,[a200])]" name="parent_id"/>
+
+            <field ref="a200" name="parent_id"/>
         </record>
         <record id="a2009" model="account.account">
             <field name="name">Amortissements sur frais de constitution et d'augmentation de capital</field>
             <field name="code">2009</field>
             <field name="type">asset</field>
-            
-            <field eval="[(6,0,[a200])]" name="parent_id"/>
+
+            <field ref="a200" name="parent_id"/>
         </record>
         <record id="a201" model="account.account">
             <field name="name">Frais d'émission d'emprunts et primes de remboursement</field>
             <field name="code">201</field>
             <field name="type">view</field>
-            
-            <field eval="[(6,0,[a20])]" name="parent_id"/>
+
+            <field ref="a20" name="parent_id"/>
         </record>
         <record id="a2010" model="account.account">
             <field name="name">Agios sur emprunts et frais d'émission d'emprunts</field>
             <field name="code">2010</field>
             <field name="type">asset</field>
-            
-            <field eval="[(6,0,[a201])]" name="parent_id"/>
+
+            <field ref="a201" name="parent_id"/>
         </record>
         <record id="a2019" model="account.account">
             <field name="name">Amortissements sur agios sur emprunts et frais d'émission d'emprunts</field>
             <field name="code">2019</field>
             <field name="type">asset</field>
-            
-            <field eval="[(6,0,[a201])]" name="parent_id"/>
+
+            <field ref="a201" name="parent_id"/>
         </record>
         <record id="a202" model="account.account">
             <field name="name">Autres frais d'établissement</field>
             <field name="code">202</field>
             <field name="type">view</field>
-            
-            <field eval="[(6,0,[a20])]" name="parent_id"/>
+
+            <field ref="a20" name="parent_id"/>
         </record>
         <record id="a2020" model="account.account">
             <field name="name">Autres frais d'établissement</field>
             <field name="code">2020</field>
             <field name="type">asset</field>
-            
-            <field eval="[(6,0,[a202])]" name="parent_id"/>
+
+            <field ref="a202" name="parent_id"/>
         </record>
         <record id="a2029" model="account.account">
             <field name="name">Amortissements sur autres frais d'établissement</field>
             <field name="code">2029</field>
             <field name="type">asset</field>
-            
-            <field eval="[(6,0,[a202])]" name="parent_id"/>
+
+            <field ref="a202" name="parent_id"/>
         </record>
         <record id="a203" model="account.account">
             <field name="name">Intérêts intercalaires</field>
             <field name="code">203</field>
             <field name="type">view</field>
-            
-            <field eval="[(6,0,[a20])]" name="parent_id"/>
+
+            <field ref="a20" name="parent_id"/>
         </record>
         <record id="a2030" model="account.account">
             <field name="name">Intérêts intercalaires</field>
             <field name="code">2030</field>
             <field name="type">asset</field>
-            
-            <field eval="[(6,0,[a203])]" name="parent_id"/>
+
+            <field ref="a203" name="parent_id"/>
         </record>
         <record id="a2039" model="account.account">
             <field name="name">Amortissements sur intérêts intercalaires</field>
             <field name="code">2039</field>
             <field name="type">asset</field>
-            
-            <field eval="[(6,0,[a203])]" name="parent_id"/>
+
+            <field ref="a203" name="parent_id"/>
         </record>
         <record id="a204" model="account.account">
             <field name="name">Frais de restructuration</field>
             <field name="code">204</field>
             <field name="type">view</field>
-            
-            <field eval="[(6,0,[a20])]" name="parent_id"/>
+
+            <field ref="a20" name="parent_id"/>
         </record>
         <record id="a2040" model="account.account">
             <field name="name">Coût des frais de restructuration</field>
             <field name="code">2040</field>
             <field name="type">asset</field>
-            
-            <field eval="[(6,0,[a204])]" name="parent_id"/>
+
+            <field ref="a204" name="parent_id"/>
         </record>
         <record id="a2049" model="account.account">
             <field name="name">Amortissements sur frais de restructuration</field>
             <field name="code">2049</field>
             <field name="type">asset</field>
-            
-            <field eval="[(6,0,[a204])]" name="parent_id"/>
+
+            <field ref="a204" name="parent_id"/>
         </record>
         <record id="a21" model="account.account">
             <field name="name">IMMOBILISATIONS INCORPORELLES</field>
             <field name="code">21</field>
             <field name="type">view</field>
-            
-            <field eval="[(6,0,[a2])]" name="parent_id"/>
+
+            <field ref="a2" name="parent_id"/>
         </record>
         <record id="a210" model="account.account">
             <field name="name">Frais de recherche et de développement</field>
             <field name="code">210</field>
             <field name="type">view</field>
-            
-            <field eval="[(6,0,[a21])]" name="parent_id"/>
+
+            <field ref="a21" name="parent_id"/>
         </record>
         <record id="a2100" model="account.account">
             <field name="name">Frais de recherche et de mise au point</field>
             <field name="code">2100</field>
             <field name="type">asset</field>
-            
-            <field eval="[(6,0,[a210])]" name="parent_id"/>
+
+            <field ref="a210" name="parent_id"/>
         </record>
         <record id="a2108" model="account.account">
             <field name="name">Plus-values actées sur frais de recherche et de mise au point</field>
             <field name="code">2108</field>
             <field name="type">asset</field>
-            
-            <field eval="[(6,0,[a210])]" name="parent_id"/>
+
+            <field ref="a210" name="parent_id"/>
         </record>
         <record id="a2109" model="account.account">
             <field name="name">Amortissements sur frais de recherche et de mise au point</field>
             <field name="code">2109</field>
             <field name="type">asset</field>
-            
-            <field eval="[(6,0,[a210])]" name="parent_id"/>
+
+            <field ref="a210" name="parent_id"/>
         </record>
         <record id="a211" model="account.account">
             <field name="name">Concessions, brevets, licences, savoir-faire, marques et droits similaires</field>
             <field name="code">211</field>
             <field name="type">view</field>
-            
-            <field eval="[(6,0,[a21])]" name="parent_id"/>
+
+            <field ref="a21" name="parent_id"/>
         </record>
         <record id="a2110" model="account.account">
             <field name="name">Concessions, brevets, licences, savoir-faire, marques, etc...</field>
             <field name="code">2110</field>
             <field name="type">asset</field>
-            
-            <field eval="[(6,0,[a211])]" name="parent_id"/>
+
+            <field ref="a211" name="parent_id"/>
         </record>
         <record id="a2118" model="account.account">
             <field name="name">Plus-values actées sur concessions, brevets, etc...</field>
             <field name="code">2118</field>
             <field name="type">asset</field>
-            
-            <field eval="[(6,0,[a211])]" name="parent_id"/>
+
+            <field ref="a211" name="parent_id"/>
         </record>
         <record id="a2119" model="account.account">
             <field name="name">Amortissements sur concessions, brevets, etc...</field>
             <field name="code">2119</field>
             <field name="type">asset</field>
-            
-            <field eval="[(6,0,[a211])]" name="parent_id"/>
+
+            <field ref="a211" name="parent_id"/>
         </record>
         <record id="a212" model="account.account">
             <field name="name">Goodwill</field>
             <field name="code">212</field>
             <field name="type">view</field>
-            
-            <field eval="[(6,0,[a21])]" name="parent_id"/>
+
+            <field ref="a21" name="parent_id"/>
         </record>
         <record id="a2120" model="account.account">
             <field name="name">Coût d'acquisition</field>
             <field name="code">2120</field>
             <field name="type">asset</field>
-            
-            <field eval="[(6,0,[a212])]" name="parent_id"/>
+
+            <field ref="a212" name="parent_id"/>
         </record>
         <record id="a2128" model="account.account">
             <field name="name">Plus-values actées</field>
             <field name="code">2128</field>
             <field name="type">asset</field>
-            
-            <field eval="[(6,0,[a212])]" name="parent_id"/>
+
+            <field ref="a212" name="parent_id"/>
         </record>
         <record id="a2129" model="account.account">
             <field name="name">Amortissements sur goodwill</field>
             <field name="code">2129</field>
             <field name="type">asset</field>
-            
-            <field eval="[(6,0,[a212])]" name="parent_id"/>
+
+            <field ref="a212" name="parent_id"/>
         </record>
         <record id="a213" model="account.account">
             <field name="name">Acomptes versés</field>
             <field name="code">213</field>
             <field name="type">asset</field>
-            
-            <field eval="[(6,0,[a21])]" name="parent_id"/>
+
+            <field ref="a21" name="parent_id"/>
         </record>
         <record id="a22" model="account.account">
             <field name="name">TERRAINS ET CONSTRUCTIONS</field>
             <field name="code">22</field>
             <field name="type">view</field>
-            
-            <field eval="[(6,0,[a2])]" name="parent_id"/>
+
+            <field ref="a2" name="parent_id"/>
         </record>
         <record id="a220" model="account.account">
             <field name="name">Terrains</field>
             <field name="code">220</field>
             <field name="type">view</field>
-            
-            <field eval="[(6,0,[a22])]" name="parent_id"/>
+
+            <field ref="a22" name="parent_id"/>
         </record>
         <record id="a2200" model="account.account">
             <field name="name">Terrains</field>
             <field name="code">2200</field>
             <field name="type">asset</field>
-            
-            <field eval="[(6,0,[a220])]" name="parent_id"/>
+
+            <field ref="a220" name="parent_id"/>
         </record>
         <record id="a2201" model="account.account">
             <field name="name">Frais d'acquisition sur terrains</field>
             <field name="code">2201</field>
             <field name="type">asset</field>
-            
-            <field eval="[(6,0,[a220])]" name="parent_id"/>
+
+            <field ref="a220" name="parent_id"/>
         </record>
         <record id="a2208" model="account.account">
             <field name="name">Plus-values actées sur terrains</field>
             <field name="code">2208</field>
             <field name="type">asset</field>
-            
-            <field eval="[(6,0,[a220])]" name="parent_id"/>
+
+            <field ref="a220" name="parent_id"/>
         </record>
         <record id="a2209" model="account.account">
             <field name="name">Amortissements et réductions de valeur</field>
             <field name="code">2209</field>
             <field name="type">view</field>
-            
-            <field eval="[(6,0,[a220])]" name="parent_id"/>
+
+            <field ref="a220" name="parent_id"/>
         </record>
         <record id="a22090" model="account.account">
             <field name="name">Amortissements sur frais d'acquisition</field>
             <field name="code">22090</field>
             <field name="type">asset</field>
-            
-            <field eval="[(6,0,[a2209])]" name="parent_id"/>
+
+            <field ref="a2209" name="parent_id"/>
         </record>
         <record id="a22091" model="account.account">
             <field name="name">Réductions de valeur sur terrains</field>
             <field name="code">22091</field>
             <field name="type">asset</field>
-            
-            <field eval="[(6,0,[a2209])]" name="parent_id"/>
+
+            <field ref="a2209" name="parent_id"/>
         </record>
         <record id="a221" model="account.account">
             <field name="name">Constructions</field>
             <field name="code">221</field>
             <field name="type">view</field>
-            
-            <field eval="[(6,0,[a22])]" name="parent_id"/>
+
+            <field ref="a22" name="parent_id"/>
         </record>
         <record id="a2210" model="account.account">
             <field name="name">Bâtiments industriels</field>
             <field name="code">2210</field>
             <field name="type">asset</field>
-            
-            <field eval="[(6,0,[a221])]" name="parent_id"/>
+
+            <field ref="a221" name="parent_id"/>
         </record>
         <record id="a2211" model="account.account">
             <field name="name">Bâtiments administratifs et commerciaux</field>
             <field name="code">2211</field>
             <field name="type">asset</field>
-            
-            <field eval="[(6,0,[a221])]" name="parent_id"/>
+
+            <field ref="a221" name="parent_id"/>
         </record>
         <record id="a2212" model="account.account">
             <field name="name">Autres bâtiments d'exploitation</field>
             <field name="code">2212</field>
             <field name="type">asset</field>
-            
-            <field eval="[(6,0,[a221])]" name="parent_id"/>
+
+            <field ref="a221" name="parent_id"/>
         </record>
         <record id="a2213" model="account.account">
             <field name="name">Voies de transport et ouvrages d'art</field>
             <field name="code">2213</field>
             <field name="type">asset</field>
-            
-            <field eval="[(6,0,[a221])]" name="parent_id"/>
+
+            <field ref="a221" name="parent_id"/>
         </record>
         <record id="a2215" model="account.account">
             <field name="name">Constructions sur sol d'autrui</field>
             <field name="code">2215</field>
             <field name="type">asset</field>
-            
-            <field eval="[(6,0,[a221])]" name="parent_id"/>
+
+            <field ref="a221" name="parent_id"/>
         </record>
         <record id="a2216" model="account.account">
             <field name="name">Frais d'acquisition sur constructions</field>
             <field name="code">2216</field>
             <field name="type">asset</field>
-            
-            <field eval="[(6,0,[a221])]" name="parent_id"/>
+
+            <field ref="a221" name="parent_id"/>
         </record>
         <record id="a2218" model="account.account">
             <field name="name">Plus-values actées</field>
             <field name="code">2218</field>
             <field name="type">view</field>
-            
-            <field eval="[(6,0,[a221])]" name="parent_id"/>
+
+            <field ref="a221" name="parent_id"/>
         </record>
         <record id="a22180" model="account.account">
             <field name="name">Sur bâtiments industriels</field>
             <field name="code">22180</field>
             <field name="type">asset</field>
-            
-            <field eval="[(6,0,[a2218])]" name="parent_id"/>
+
+            <field ref="a2218" name="parent_id"/>
         </record>
         <record id="a22181" model="account.account">
             <field name="name">Sur bâtiments administratifs et commerciaux</field>
             <field name="code">22181</field>
             <field name="type">asset</field>
-            
-            <field eval="[(6,0,[a2218])]" name="parent_id"/>
+
+            <field ref="a2218" name="parent_id"/>
         </record>
         <record id="a22182" model="account.account">
             <field name="name">Sur autres bâtiments d'exploitation</field>
             <field name="code">22182</field>
             <field name="type">asset</field>
-            
-            <field eval="[(6,0,[a2218])]" name="parent_id"/>
+
+            <field ref="a2218" name="parent_id"/>
         </record>
         <record id="a22184" model="account.account">
             <field name="name">Sur voies de transport et ouvrages d'art</field>
             <field name="code">22184</field>
             <field name="type">asset</field>
-            
-            <field eval="[(6,0,[a2218])]" name="parent_id"/>
+
+            <field ref="a2218" name="parent_id"/>
         </record>
         <record id="a2219" model="account.account">
             <field name="name">Amortissements sur constructions</field>
             <field name="code">2219</field>
             <field name="type">view</field>
-            
-            <field eval="[(6,0,[a221])]" name="parent_id"/>
+
+            <field ref="a221" name="parent_id"/>
         </record>
         <record id="a22190" model="account.account">
             <field name="name">Sur bâtiments industriels</field>
             <field name="code">22190</field>
             <field name="type">asset</field>
-            
-            <field eval="[(6,0,[a2219])]" name="parent_id"/>
+
+            <field ref="a2219" name="parent_id"/>
         </record>
         <record id="a22191" model="account.account">
             <field name="name">Sur bâtiments administratifs et commerciaux</field>
             <field name="code">22191</field>
             <field name="type">asset</field>
-            
-            <field eval="[(6,0,[a2219])]" name="parent_id"/>
+
+            <field ref="a2219" name="parent_id"/>
         </record>
         <record id="a22192" model="account.account">
             <field name="name">Sur autres bâtiments d'exploitation</field>
             <field name="code">22192</field>
             <field name="type">asset</field>
-            
-            <field eval="[(6,0,[a2219])]" name="parent_id"/>
+
+            <field ref="a2219" name="parent_id"/>
         </record>
         <record id="a22194" model="account.account">
             <field name="name">Sur voies de transport et ouvrages d'art</field>
             <field name="code">22194</field>
             <field name="type">asset</field>
-            
-            <field eval="[(6,0,[a2219])]" name="parent_id"/>
+
+            <field ref="a2219" name="parent_id"/>
         </record>
         <record id="a22195" model="account.account">
             <field name="name">Sur constructions sur sol d'autrui</field>
             <field name="code">22195</field>
             <field name="type">asset</field>
-            
-            <field eval="[(6,0,[a2219])]" name="parent_id"/>
+
+            <field ref="a2219" name="parent_id"/>
         </record>
         <record id="a22196" model="account.account">
             <field name="name">Sur frais d'acquisition sur constructions</field>
             <field name="code">22196</field>
             <field name="type">asset</field>
-            
-            <field eval="[(6,0,[a2219])]" name="parent_id"/>
+
+            <field ref="a2219" name="parent_id"/>
         </record>
         <record id="a222" model="account.account">
             <field name="name">Terrains bâtis</field>
             <field name="code">222</field>
             <field name="type">view</field>
-            
-            <field eval="[(6,0,[a22])]" name="parent_id"/>
+
+            <field ref="a22" name="parent_id"/>
         </record>
         <record id="a2220" model="account.account">
             <field name="name">Valeur d'acquisition</field>
             <field name="code">2220</field>
             <field name="type">view</field>
-            
-            <field eval="[(6,0,[a222])]" name="parent_id"/>
+
+            <field ref="a222" name="parent_id"/>
         </record>
         <record id="a22200" model="account.account">
             <field name="name">Bâtiments industriels</field>
             <field name="code">22200</field>
             <field name="type">asset</field>
-            
-            <field eval="[(6,0,[a2220])]" name="parent_id"/>
+
+            <field ref="a2220" name="parent_id"/>
         </record>
         <record id="a22201" model="account.account">
             <field name="name">Bâtiments administratifs et commerciaux</field>
             <field name="code">22201</field>
             <field name="type">asset</field>
-            
-            <field eval="[(6,0,[a2220])]" name="parent_id"/>
+
+            <field ref="a2220" name="parent_id"/>
         </record>
         <record id="a22202" model="account.account">
             <field name="name">Autres bâtiments d'exploitation</field>
             <field name="code">22202</field>
             <field name="type">asset</field>
-            
-            <field eval="[(6,0,[a2220])]" name="parent_id"/>
+
+            <field ref="a2220" name="parent_id"/>
         </record>
         <record id="a22203" model="account.account">
             <field name="name">Voies de transport et ouvrages d'art</field>
             <field name="code">22203</field>
             <field name="type">asset</field>
-            
-            <field eval="[(6,0,[a2220])]" name="parent_id"/>
+
+            <field ref="a2220" name="parent_id"/>
         </record>
         <record id="a22204" model="account.account">
             <field name="name">Frais d'acquisition des terrains à bâtir</field>
             <field name="code">22204</field>
             <field name="type">asset</field>
-            
-            <field eval="[(6,0,[a2220])]" name="parent_id"/>
+
+            <field ref="a2220" name="parent_id"/>
         </record>
         <record id="a2228" model="account.account">
             <field name="name">Plus-values actées</field>
             <field name="code">2228</field>
             <field name="type">view</field>
-            
-            <field eval="[(6,0,[a222])]" name="parent_id"/>
+
+            <field ref="a222" name="parent_id"/>
         </record>
         <record id="a22280" model="account.account">
             <field name="name">Sur bâtiments industriels	</field>
             <field name="code">22280</field>
             <field name="type">asset</field>
-            
-            <field eval="[(6,0,[a2228])]" name="parent_id"/>
+
+            <field ref="a2228" name="parent_id"/>
         </record>
         <record id="a22281" model="account.account">
             <field name="name">Sur bâtiments administratifs et commerciaux</field>
             <field name="code">22281</field>
             <field name="type">asset</field>
-            
-            <field eval="[(6,0,[a2228])]" name="parent_id"/>
+
+            <field ref="a2228" name="parent_id"/>
         </record>
         <record id="a22282" model="account.account">
             <field name="name">Sur autres bâtiments d'exploitation</field>
             <field name="code">22282</field>
             <field name="type">asset</field>
-            
-            <field eval="[(6,0,[a2228])]" name="parent_id"/>
+
+            <field ref="a2228" name="parent_id"/>
         </record>
         <record id="a22283" model="account.account">
             <field name="name">Sur voies de transport et ouvrages d'art</field>
             <field name="code">22283</field>
             <field name="type">asset</field>
-            
-            <field eval="[(6,0,[a2228])]" name="parent_id"/>
+
+            <field ref="a2228" name="parent_id"/>
         </record>
         <record id="a2229" model="account.account">
             <field name="name">Amortissements sur terrains bâtis</field>
             <field name="code">2229</field>
             <field name="type">view</field>
-            
-            <field eval="[(6,0,[a222])]" name="parent_id"/>
+
+            <field ref="a222" name="parent_id"/>
         </record>
         <record id="a22290" model="account.account">
             <field name="name">Sur bâtiments industriels</field>
             <field name="code">22290</field>
             <field name="type">asset</field>
-            
-            <field eval="[(6,0,[a2229])]" name="parent_id"/>
+
+            <field ref="a2229" name="parent_id"/>
         </record>
         <record id="a22291" model="account.account">
             <field name="name">Sur bâtiments administratifs et commerciaux</field>
             <field name="code">22291</field>
             <field name="type">asset</field>
-            
-            <field eval="[(6,0,[a2229])]" name="parent_id"/>
+
+            <field ref="a2229" name="parent_id"/>
         </record>
         <record id="a22292" model="account.account">
             <field name="name">Sur autres bâtiments d'exploitation</field>
             <field name="code">22292</field>
             <field name="type">asset</field>
-            
-            <field eval="[(6,0,[a2229])]" name="parent_id"/>
+
+            <field ref="a2229" name="parent_id"/>
         </record>
         <record id="a22293" model="account.account">
             <field name="name">Sur voies de transport et ouvrages d'art</field>
             <field name="code">22293</field>
             <field name="type">asset</field>
-            
-            <field eval="[(6,0,[a2229])]" name="parent_id"/>
+
+            <field ref="a2229" name="parent_id"/>
         </record>
         <record id="a22294" model="account.account">
             <field name="name">Sur frais d'acquisition des terrains bâtis</field>
             <field name="code">22294</field>
             <field name="type">asset</field>
-            
-            <field eval="[(6,0,[a2229])]" name="parent_id"/>
+
+            <field ref="a2229" name="parent_id"/>
         </record>
         <record id="a223" model="account.account">
             <field name="name">Autres droits réels sur des immeubles</field>
             <field name="code">223</field>
             <field name="type">view</field>
-            
-            <field eval="[(6,0,[a22])]" name="parent_id"/>
+
+            <field ref="a22" name="parent_id"/>
         </record>
         <record id="a2230" model="account.account">
             <field name="name">Valeur d'acquisition</field>
             <field name="code">2230</field>
             <field name="type">asset</field>
-            
-            <field eval="[(6,0,[a223])]" name="parent_id"/>
+
+            <field ref="a223" name="parent_id"/>
         </record>
         <record id="a2238" model="account.account">
             <field name="name">Plus-values actées</field>
             <field name="code">2238</field>
             <field name="type">asset</field>
-            
-            <field eval="[(6,0,[a223])]" name="parent_id"/>
+
+            <field ref="a223" name="parent_id"/>
         </record>
         <record id="a2239" model="account.account">
             <field name="name">Amortissements</field>
             <field name="code">2239</field>
             <field name="type">asset</field>
-            
-            <field eval="[(6,0,[a223])]" name="parent_id"/>
+
+            <field ref="a223" name="parent_id"/>
         </record>
         <record id="a23" model="account.account">
             <field name="name">INSTALLATIONS, MACHINES ET OUTILLAGE</field>
             <field name="code">23</field>
             <field name="type">view</field>
-            
-            <field eval="[(6,0,[a2])]" name="parent_id"/>
+
+            <field ref="a2" name="parent_id"/>
         </record>
         <record id="a230" model="account.account">
             <field name="name">Installations</field>
             <field name="code">230</field>
             <field name="type">view</field>
-            
-            <field eval="[(6,0,[a23])]" name="parent_id"/>
+
+            <field ref="a23" name="parent_id"/>
         </record>
         <record id="a2300" model="account.account">
             <field name="name">Installation d'eau</field>
             <field name="code">2300</field>
             <field name="type">asset</field>
-            
-            <field eval="[(6,0,[a230])]" name="parent_id"/>
+
+            <field ref="a230" name="parent_id"/>
         </record>
         <record id="a2301" model="account.account">
             <field name="name">Installation d'électricité</field>
             <field name="code">2301</field>
             <field name="type">asset</field>
-            
-            <field eval="[(6,0,[a230])]" name="parent_id"/>
+
+            <field ref="a230" name="parent_id"/>
         </record>
         <record id="a2302" model="account.account">
             <field name="name">Installation de vapeur</field>
             <field name="code">2302</field>
             <field name="type">asset</field>
-            
-            <field eval="[(6,0,[a230])]" name="parent_id"/>
+
+            <field ref="a230" name="parent_id"/>
         </record>
         <record id="a2303" model="account.account">
             <field name="name">Installation de gaz</field>
             <field name="code">2303</field>
             <field name="type">asset</field>
-            
-            <field eval="[(6,0,[a230])]" name="parent_id"/>
+
+            <field ref="a230" name="parent_id"/>
         </record>
         <record id="a2304" model="account.account">
             <field name="name">Installation de chauffage</field>
             <field name="code">2304</field>
             <field name="type">asset</field>
-            
-            <field eval="[(6,0,[a230])]" name="parent_id"/>
+
+            <field ref="a230" name="parent_id"/>
         </record>
         <record id="a2305" model="account.account">
             <field name="name">Installation de conditionnement d'air</field>
             <field name="code">2305</field>
             <field name="type">asset</field>
-            
-            <field eval="[(6,0,[a230])]" name="parent_id"/>
+
+            <field ref="a230" name="parent_id"/>
         </record>
         <record id="a2306" model="account.account">
             <field name="name">Installation de chargement</field>
             <field name="code">2306</field>
             <field name="type">asset</field>
-            
-            <field eval="[(6,0,[a230])]" name="parent_id"/>
+
+            <field ref="a230" name="parent_id"/>
         </record>
         <record id="a231" model="account.account">
             <field name="name">Machines</field>
             <field name="code">231</field>
             <field name="type">view</field>
-            
-            <field eval="[(6,0,[a23])]" name="parent_id"/>
+
+            <field ref="a23" name="parent_id"/>
         </record>
         <record id="a2310" model="account.account">
             <field name="name">Division A</field>
             <field name="code">2310</field>
             <field name="type">asset</field>
-            
-            <field eval="[(6,0,[a231])]" name="parent_id"/>
+
+            <field ref="a231" name="parent_id"/>
         </record>
         <record id="a2311" model="account.account">
             <field name="name">Division B</field>
             <field name="code">2311</field>
             <field name="type">asset</field>
-            
-            <field eval="[(6,0,[a231])]" name="parent_id"/>
+
+            <field ref="a231" name="parent_id"/>
         </record>
         <record id="a237" model="account.account">
             <field name="name">Outillage</field>
             <field name="code">237</field>
             <field name="type">view</field>
-            
-            <field eval="[(6,0,[a23])]" name="parent_id"/>
+
+            <field ref="a23" name="parent_id"/>
         </record>
         <record id="a2370" model="account.account">
             <field name="name">Division A</field>
             <field name="code">2370</field>
             <field name="type">asset</field>
-            
-            <field eval="[(6,0,[a237])]" name="parent_id"/>
+
+            <field ref="a237" name="parent_id"/>
         </record>
         <record id="a2371" model="account.account">
             <field name="name">Division B</field>
             <field name="code">2371</field>
             <field name="type">asset</field>
-            
-            <field eval="[(6,0,[a237])]" name="parent_id"/>
+
+            <field ref="a237" name="parent_id"/>
         </record>
         <record id="a238" model="account.account">
             <field name="name">Plus-values actées</field>
             <field name="code">238</field>
             <field name="type">view</field>
-            
-            <field eval="[(6,0,[a23])]" name="parent_id"/>
+
+            <field ref="a23" name="parent_id"/>
         </record>
         <record id="a2380" model="account.account">
             <field name="name">Sur installations</field>
             <field name="code">2380</field>
             <field name="type">asset</field>
-            
-            <field eval="[(6,0,[a238])]" name="parent_id"/>
+
+            <field ref="a238" name="parent_id"/>
         </record>
         <record id="a2381" model="account.account">
             <field name="name">Sur machines</field>
             <field name="code">2381</field>
             <field name="type">asset</field>
-            
-            <field eval="[(6,0,[a238])]" name="parent_id"/>
+
+            <field ref="a238" name="parent_id"/>
         </record>
         <record id="a2382" model="account.account">
             <field name="name">Sur outillage</field>
             <field name="code">2382</field>
             <field name="type">asset</field>
-            
-            <field eval="[(6,0,[a238])]" name="parent_id"/>
+
+            <field ref="a238" name="parent_id"/>
         </record>
         <record id="a239" model="account.account">
             <field name="name">Amortissements</field>
             <field name="code">239</field>
             <field name="type">view</field>
-            
-            <field eval="[(6,0,[a23])]" name="parent_id"/>
+
+            <field ref="a23" name="parent_id"/>
         </record>
         <record id="a2390" model="account.account">
             <field name="name">Sur installations</field>
             <field name="code">2390</field>
             <field name="type">asset</field>
-            
-            <field eval="[(6,0,[a239])]" name="parent_id"/>
+
+            <field ref="a239" name="parent_id"/>
         </record>
         <record id="a2391" model="account.account">
             <field name="name">Sur machines</field>
             <field name="code">2391</field>
             <field name="type">asset</field>
-            
-            <field eval="[(6,0,[a239])]" name="parent_id"/>
+
+            <field ref="a239" name="parent_id"/>
         </record>
         <record id="a2392" model="account.account">
             <field name="name">Sur outillage</field>
             <field name="code">2392</field>
             <field name="type">asset</field>
-            
-            <field eval="[(6,0,[a239])]" name="parent_id"/>
+
+            <field ref="a239" name="parent_id"/>
         </record>
         <record id="a24" model="account.account">
             <field name="name">MOBILIER ET MATERIEL ROULANT</field>
             <field name="code">24</field>
             <field name="type">view</field>
-            
-            <field eval="[(6,0,[a2])]" name="parent_id"/>
+
+            <field ref="a2" name="parent_id"/>
         </record>
         <record id="a240" model="account.account">
             <field name="name">Mobilier</field>
             <field name="code">240</field>
             <field name="type">view</field>
-            
-            <field eval="[(6,0,[a24])]" name="parent_id"/>
+
+            <field ref="a24" name="parent_id"/>
         </record>
         <record id="a2400" model="account.account">
             <field name="name">Mobilier</field>
             <field name="code">2400</field>
             <field name="type">view</field>
-            
-            <field eval="[(6,0,[a240])]" name="parent_id"/>
+
+            <field ref="a240" name="parent_id"/>
         </record>
         <record id="a24000" model="account.account">
             <field name="name">Mobilier des bâtiments industriels</field>
             <field name="code">24000</field>
             <field name="type">asset</field>
-            
-            <field eval="[(6,0,[a2400])]" name="parent_id"/>
+
+            <field ref="a2400" name="parent_id"/>
         </record>
         <record id="a24001" model="account.account">
             <field name="name">Mobilier des bâtiments administratifs et commerciaux</field>
             <field name="code">24001</field>
             <field name="type">asset</field>
-            
-            <field eval="[(6,0,[a2400])]" name="parent_id"/>
+
+            <field ref="a2400" name="parent_id"/>
         </record>
         <record id="a24002" model="account.account">
             <field name="name">Mobilier des autres bâtiments d'exploitation</field>
             <field name="code">24002</field>
             <field name="type">asset</field>
-            
-            <field eval="[(6,0,[a2400])]" name="parent_id"/>
+
+            <field ref="a2400" name="parent_id"/>
         </record>
         <record id="a24003" model="account.account">
             <field name="name">Mobilier oeuvres sociales</field>
             <field name="code">24003</field>
             <field name="type">asset</field>
-            
-            <field eval="[(6,0,[a2400])]" name="parent_id"/>
+
+            <field ref="a2400" name="parent_id"/>
         </record>
         <record id="a2401" model="account.account">
             <field name="name">Matériel de bureau et de service social</field>
             <field name="code">2401</field>
             <field name="type">view</field>
-            
-            <field eval="[(6,0,[a240])]" name="parent_id"/>
+
+            <field ref="a240" name="parent_id"/>
         </record>
         <record id="a24010" model="account.account">
             <field name="name">Des bâtiments industriels</field>
             <field name="code">24010</field>
             <field name="type">asset</field>
-            
-            <field eval="[(6,0,[a2401])]" name="parent_id"/>
+
+            <field ref="a2401" name="parent_id"/>
         </record>
         <record id="a24011" model="account.account">
             <field name="name">Des bâtiments administratifs et commerciaux</field>
             <field name="code">24011</field>
             <field name="type">asset</field>
-            
-            <field eval="[(6,0,[a2401])]" name="parent_id"/>
+
+            <field ref="a2401" name="parent_id"/>
         </record>
         <record id="a24012" model="account.account">
             <field name="name">Des autres bâtiments d'exploitation</field>
             <field name="code">24012</field>
             <field name="type">asset</field>
-            
-            <field eval="[(6,0,[a2401])]" name="parent_id"/>
+
+            <field ref="a2401" name="parent_id"/>
         </record>
         <record id="a24013" model="account.account">
             <field name="name">Des oeuvres sociales</field>
             <field name="code">24013</field>
             <field name="type">asset</field>
-            
-            <field eval="[(6,0,[a2401])]" name="parent_id"/>
+
+            <field ref="a2401" name="parent_id"/>
         </record>
         <record id="a2408" model="account.account">
             <field name="name">Plus-values actées</field>
             <field name="code">2408</field>
             <field name="type">view</field>
-            
-            <field eval="[(6,0,[a240])]" name="parent_id"/>
+
+            <field ref="a240" name="parent_id"/>
         </record>
         <record id="a24080" model="account.account">
             <field name="name">Plus-values actées sur mobilier</field>
             <field name="code">24080</field>
             <field name="type">asset</field>
-            
-            <field eval="[(6,0,[a2408])]" name="parent_id"/>
+
+            <field ref="a2408" name="parent_id"/>
         </record>
         <record id="a24081" model="account.account">
             <field name="name">Plus-values actées sur matériel de bureau et service social</field>
             <field name="code">24081</field>
             <field name="type">asset</field>
-            
-            <field eval="[(6,0,[a2408])]" name="parent_id"/>
+
+            <field ref="a2408" name="parent_id"/>
         </record>
         <record id="a2409" model="account.account">
             <field name="name">Amortissements</field>
             <field name="code">2409</field>
             <field name="type">view</field>
-            
-            <field eval="[(6,0,[a240])]" name="parent_id"/>
+
+            <field ref="a240" name="parent_id"/>
         </record>
         <record id="a24090" model="account.account">
             <field name="name">Amortissements sur mobilier</field>
             <field name="code">24090</field>
             <field name="type">asset</field>
-            
-            <field eval="[(6,0,[a2409])]" name="parent_id"/>
+
+            <field ref="a2409" name="parent_id"/>
         </record>
         <record id="a24091" model="account.account">
             <field name="name">Amortissements sur matériel de bureau et service social</field>
             <field name="code">24091</field>
             <field name="type">asset</field>
-            
-            <field eval="[(6,0,[a2409])]" name="parent_id"/>
+
+            <field ref="a2409" name="parent_id"/>
         </record>
         <record id="a241" model="account.account">
             <field name="name">Matériel roulant</field>
             <field name="code">241</field>
             <field name="type">view</field>
-            
-            <field eval="[(6,0,[a24])]" name="parent_id"/>
+
+            <field ref="a24" name="parent_id"/>
         </record>
         <record id="a2410" model="account.account">
             <field name="name">Matériel automobile</field>
             <field name="code">2410</field>
             <field name="type">view</field>
-            
-            <field eval="[(6,0,[a241])]" name="parent_id"/>
+
+            <field ref="a241" name="parent_id"/>
         </record>
         <record id="a24100" model="account.account">
             <field name="name">Voitures</field>
             <field name="code">24100</field>
             <field name="type">asset</field>
-            
-            <field eval="[(6,0,[a2410])]" name="parent_id"/>
+
+            <field ref="a2410" name="parent_id"/>
         </record>
         <record id="a24105" model="account.account">
             <field name="name">Camions</field>
             <field name="code">24105</field>
             <field name="type">asset</field>
-            
-            <field eval="[(6,0,[a2410])]" name="parent_id"/>
+
+            <field ref="a2410" name="parent_id"/>
         </record>
         <record id="a2411" model="account.account">
             <field name="name">Matériel ferroviaire</field>
             <field name="code">2411</field>
             <field name="type">asset</field>
-            
-            <field eval="[(6,0,[a241])]" name="parent_id"/>
+
+            <field ref="a241" name="parent_id"/>
         </record>
         <record id="a2412" model="account.account">
             <field name="name">Matériel fluvial</field>
             <field name="code">2412</field>
             <field name="type">asset</field>
-            
-            <field eval="[(6,0,[a241])]" name="parent_id"/>
+
+            <field ref="a241"  name="parent_id"/>
         </record>
         <record id="a2413" model="account.account">
             <field name="name">Matériel naval</field>
             <field name="code">2413</field>
             <field name="type">asset</field>
-            
-            <field eval="[(6,0,[a241])]" name="parent_id"/>
+
+            <field ref="a241" name="parent_id"/>
         </record>
         <record id="a2414" model="account.account">
             <field name="name">Matériel aérien</field>
             <field name="code">2414</field>
             <field name="type">asset</field>
-            
-            <field eval="[(6,0,[a241])]" name="parent_id"/>
+
+            <field ref="a241" name="parent_id"/>
         </record>
         <record id="a2418" model="account.account">
             <field name="name">Plus-values sur matériel roulant</field>
             <field name="code">2418</field>
             <field name="type">view</field>
-            
-            <field eval="[(6,0,[a241])]" name="parent_id"/>
+
+            <field ref="a241" name="parent_id"/>
         </record>
         <record id="a24180" model="account.account">
             <field name="name">Plus-values sur matériel automobile</field>
             <field name="code">24180</field>
             <field name="type">asset</field>
-            
-            <field eval="[(6,0,[a2418])]" name="parent_id"/>
+
+            <field ref="a2418" name="parent_id"/>
         </record>
         <record id="a24181" model="account.account">
             <field name="name">Idem sur matériel ferroviaire</field>
             <field name="code">24181</field>
             <field name="type">asset</field>
-            
-            <field eval="[(6,0,[a2418])]" name="parent_id"/>
+
+            <field ref="a2418" name="parent_id"/>
         </record>
         <record id="a24182" model="account.account">
             <field name="name">Idem sur matériel fluvial</field>
             <field name="code">24182</field>
             <field name="type">asset</field>
-            
-            <field eval="[(6,0,[a2418])]" name="parent_id"/>
+
+            <field ref="a2418" name="parent_id"/>
         </record>
         <record id="a24183" model="account.account">
             <field name="name">Idem sur matériel naval</field>
             <field name="code">24183</field>
             <field name="type">asset</field>
-            
-            <field eval="[(6,0,[a2418])]" name="parent_id"/>
+
+            <field ref="a2418" name="parent_id"/>
         </record>
         <record id="a24184" model="account.account">
             <field name="name">Idem sur matériel aérien</field>
             <field name="code">24184</field>
             <field name="type">asset</field>
-            
-            <field eval="[(6,0,[a2418])]" name="parent_id"/>
+
+            <field ref="a2418" name="parent_id"/>
         </record>
         <record id="a2419" model="account.account">
             <field name="name">Amortissements sur matériel roulant</field>
             <field name="code">2419</field>
             <field name="type">view</field>
-            
-            <field eval="[(6,0,[a241])]" name="parent_id"/>
+
+            <field ref="a241" name="parent_id"/>
         </record>
         <record id="a24190" model="account.account">
             <field name="name">Amortissements sur matériel automobile</field>
             <field name="code">24190</field>
             <field name="type">asset</field>
-            
-            <field eval="[(6,0,[a2419])]" name="parent_id"/>
+
+            <field ref="a2419" name="parent_id"/>
         </record>
         <record id="a24191" model="account.account">
             <field name="name">Idem sur matériel ferroviaire</field>
             <field name="code">24191</field>
             <field name="type">asset</field>
-            
-            <field eval="[(6,0,[a2419])]" name="parent_id"/>
+
+            <field ref="a2419" name="parent_id"/>
         </record>
         <record id="a24192" model="account.account">
             <field name="name">Idem sur matériel fluvial</field>
             <field name="code">24192</field>
             <field name="type">asset</field>
-            
-            <field eval="[(6,0,[a2419])]" name="parent_id"/>
+
+            <field ref="a2419" name="parent_id"/>
         </record>
         <record id="a24193" model="account.account">
             <field name="name">Idem sur matériel naval</field>
             <field name="code">24193</field>
             <field name="type">asset</field>
-            
-            <field eval="[(6,0,[a2419])]" name="parent_id"/>
+
+            <field ref="a2419" name="parent_id"/>
         </record>
         <record id="a24194" model="account.account">
             <field name="name">Idem sur matériel aérien</field>
             <field name="code">24194</field>
             <field name="type">asset</field>
-            
-            <field eval="[(6,0,[a2419])]" name="parent_id"/>
+
+            <field ref="a2419" name="parent_id"/>
         </record>
         <record id="a25" model="account.account">
             <field name="name">IMMOBILISATION DETENUES EN LOCATION-FINANCEMENT ET DROITS SIMILAIRES</field>
             <field name="code">25</field>
             <field name="type">view</field>
-            
-            <field eval="[(6,0,[a2])]" name="parent_id"/>
+
+            <field ref="a2" name="parent_id"/>
         </record>
         <record id="a250" model="account.account">
             <field name="name">Terrains et constructions</field>
             <field name="code">250</field>
             <field name="type">view</field>
-            
-            <field eval="[(6,0,[a25])]" name="parent_id"/>
+
+            <field ref="a25" name="parent_id"/>
         </record>
         <record id="a2500" model="account.account">
             <field name="name">Terrains</field>
             <field name="code">2500</field>
             <field name="type">asset</field>
-            
-            <field eval="[(6,0,[a250])]" name="parent_id"/>
+
+            <field ref="a250" name="parent_id"/>
         </record>
         <record id="a2501" model="account.account">
             <field name="name">Constructions</field>
             <field name="code">2501</field>
             <field name="type">asset</field>
-            
-            <field eval="[(6,0,[a250])]" name="parent_id"/>
+
+            <field ref="a250" name="parent_id"/>
         </record>
         <record id="a2508" model="account.account">
             <field name="name">Plus-values sur emphytéose, leasing et droits similaires : terrains et constructions</field>
             <field name="code">2508</field>
             <field name="type">asset</field>
-            
-            <field eval="[(6,0,[a250])]" name="parent_id"/>
+
+            <field ref="a250" name="parent_id"/>
         </record>
         <record id="a2509" model="account.account">
             <field name="name">Amortissements et réductions de valeur sur terrains et constructions en leasing</field>
             <field name="code">2509</field>
             <field name="type">asset</field>
-            
-            <field eval="[(6,0,[a250])]" name="parent_id"/>
+
+            <field ref="a250" name="parent_id"/>
         </record>
         <record id="a251" model="account.account">
             <field name="name">Installations, machines et outillage</field>
             <field name="code">251</field>
             <field name="type">view</field>
-            
-            <field eval="[(6,0,[a25])]" name="parent_id"/>
+
+            <field ref="a25" name="parent_id"/>
         </record>
         <record id="a2510" model="account.account">
             <field name="name">Installations</field>
             <field name="code">2510</field>
             <field name="type">asset</field>
-            
-            <field eval="[(6,0,[a251])]" name="parent_id"/>
+
+            <field ref="a251" name="parent_id"/>
         </record>
         <record id="a2511" model="account.account">
             <field name="name">Machines</field>
             <field name="code">2511</field>
             <field name="type">asset</field>
-            
-            <field eval="[(6,0,[a251])]" name="parent_id"/>
+
+            <field ref="a251" name="parent_id"/>
         </record>
         <record id="a2512" model="account.account">
             <field name="name">Outillage</field>
             <field name="code">2512</field>
             <field name="type">asset</field>
-            
-            <field eval="[(6,0,[a251])]" name="parent_id"/>
+
+            <field ref="a251" name="parent_id"/>
         </record>
         <record id="a2518" model="account.account">
             <field name="name">Plus-values actées sur installations, machines et outillage pris en leasing</field>
             <field name="code">2518</field>
             <field name="type">asset</field>
-            
-            <field eval="[(6,0,[a251])]" name="parent_id"/>
+
+            <field ref="a251" name="parent_id"/>
         </record>
         <record id="a2519" model="account.account">
             <field name="name">Amortissements sur installations, machines et outillage pris en leasing</field>
             <field name="code">2519</field>
             <field name="type">asset</field>
-            
-            <field eval="[(6,0,[a251])]" name="parent_id"/>
+
+            <field ref="a251" name="parent_id"/>
         </record>
         <record id="a252" model="account.account">
             <field name="name">Mobilier et matériel roulant</field>
             <field name="code">252</field>
             <field name="type">view</field>
-            
-            <field eval="[(6,0,[a25])]" name="parent_id"/>
+
+            <field ref="a25" name="parent_id"/>
         </record>
         <record id="a2520" model="account.account">
             <field name="name">Mobilier</field>
             <field name="code">2520</field>
             <field name="type">asset</field>
-            
-            <field eval="[(6,0,[a252])]" name="parent_id"/>
+
+            <field ref="a252" name="parent_id"/>
         </record>
         <record id="a2521" model="account.account">
             <field name="name">Matériel roulant</field>
             <field name="code">2521</field>
             <field name="type">asset</field>
-            
-            <field eval="[(6,0,[a252])]" name="parent_id"/>
+
+            <field ref="a252" name="parent_id"/>
         </record>
         <record id="a2528" model="account.account">
             <field name="name">Plus-values actées sur mobilier et matériel roulant en leasing</field>
             <field name="code">2528</field>
             <field name="type">asset</field>
-            
-            <field eval="[(6,0,[a252])]" name="parent_id"/>
+
+            <field ref="a252" name="parent_id"/>
         </record>
         <record id="a2529" model="account.account">
             <field name="name">Amortissements sur mobilier et matériel roulant en leasing</field>
             <field name="code">2529</field>
             <field name="type">asset</field>
-            
-            <field eval="[(6,0,[a252])]" name="parent_id"/>
+
+            <field ref="a252" name="parent_id"/>
         </record>
         <record id="a26" model="account.account">
             <field name="name">AUTRES IMMOBILISATIONS CORPORELLES</field>
             <field name="code">26</field>
             <field name="type">view</field>
-            
-            <field eval="[(6,0,[a2])]" name="parent_id"/>
+
+            <field ref="a2" name="parent_id"/>
         </record>
         <record id="a260" model="account.account">
             <field name="name">Frais d'aménagements de locaux pris en location</field>
             <field name="code">260</field>
             <field name="type">asset</field>
-            
-            <field eval="[(6,0,[a26])]" name="parent_id"/>
+
+            <field ref="a26" name="parent_id"/>
         </record>
         <record id="a261" model="account.account">
             <field name="name">Maison d'habitation</field>
             <field name="code">261</field>
             <field name="type">asset</field>
-            
-            <field eval="[(6,0,[a26])]" name="parent_id"/>
+
+            <field ref="a26" name="parent_id"/>
         </record>
         <record id="a262" model="account.account">
             <field name="name">Réserve immobilière</field>
             <field name="code">262</field>
             <field name="type">asset</field>
-            
-            <field eval="[(6,0,[a26])]" name="parent_id"/>
+
+            <field ref="a26" name="parent_id"/>
         </record>
         <record id="a263" model="account.account">
             <field name="name">Matériel d'emballage</field>
             <field name="code">263</field>
             <field name="type">asset</field>
-            
-            <field eval="[(6,0,[a26])]" name="parent_id"/>
+
+            <field ref="a26" name="parent_id"/>
         </record>
         <record id="a264" model="account.account">
             <field name="name">Emballages récupérables</field>
             <field name="code">264</field>
             <field name="type">asset</field>
-            
-            <field eval="[(6,0,[a26])]" name="parent_id"/>
+
+            <field ref="a26" name="parent_id"/>
         </record>
         <record id="a268" model="account.account">
             <field name="name">Plus-values actées sur autres immobilisations corporelles</field>
             <field name="code">268</field>
             <field name="type">asset</field>
-            
-            <field eval="[(6,0,[a26])]" name="parent_id"/>
+
+            <field ref="a26" name="parent_id"/>
         </record>
         <record id="a269" model="account.account">
             <field name="name">Amortissements sur autres immobilisations corporelles</field>
             <field name="code">269</field>
             <field name="type">view</field>
-            
-            <field eval="[(6,0,[a26])]" name="parent_id"/>
+
+            <field ref="a26" name="parent_id"/>
         </record>
         <record id="a2690" model="account.account">
             <field name="name">Amortissements sur frais d'aménagement des locaux pris en location</field>
             <field name="code">2690</field>
             <field name="type">asset</field>
-            
-            <field eval="[(6,0,[a269])]" name="parent_id"/>
+
+            <field ref="a269" name="parent_id"/>
         </record>
         <record id="a2691" model="account.account">
             <field name="name">Amortissements sur maison d'habitation</field>
             <field name="code">2691</field>
             <field name="type">asset</field>
-            
-            <field eval="[(6,0,[a269])]" name="parent_id"/>
+
+            <field ref="a269" name="parent_id"/>
         </record>
         <record id="a2692" model="account.account">
             <field name="name">Amortissements sur réserve immobilière</field>
             <field name="code">2692</field>
             <field name="type">asset</field>
-            
-            <field eval="[(6,0,[a269])]" name="parent_id"/>
+
+            <field ref="a269" name="parent_id"/>
         </record>
         <record id="a2693" model="account.account">
             <field name="name">Amortissements sur matériel d'emballage</field>
             <field name="code">2693</field>
             <field name="type">asset</field>
-            
-            <field eval="[(6,0,[a269])]" name="parent_id"/>
+
+            <field ref="a269" name="parent_id"/>
         </record>
         <record id="a2694" model="account.account">
             <field name="name">Amortissements sur emballages récupérables</field>
             <field name="code">2694</field>
             <field name="type">asset</field>
-            
-            <field eval="[(6,0,[a269])]" name="parent_id"/>
+
+            <field ref="a269" name="parent_id"/>
         </record>
         <record id="a27" model="account.account">
             <field name="name">IMMOBILISATIONS CORPORELLES EN COURS ET ACOMPTES VERSES</field>
             <field name="code">27</field>
             <field name="type">view</field>
-            
-            <field eval="[(6,0,[a2])]" name="parent_id"/>
+
+            <field ref="a2" name="parent_id"/>
         </record>
         <record id="a270" model="account.account">
             <field name="name">Immobilisations en cours</field>
             <field name="code">270</field>
             <field name="type">view</field>
-            
-            <field eval="[(6,0,[a27])]" name="parent_id"/>
+
+            <field ref="a27" name="parent_id"/>
         </record>
         <record id="a2700" model="account.account">
             <field name="name">Constructions</field>
             <field name="code">2700</field>
             <field name="type">asset</field>
-            
-            <field eval="[(6,0,[a270])]" name="parent_id"/>
+
+            <field ref="a270" name="parent_id"/>
         </record>
         <record id="a2701" model="account.account">
             <field name="name">Installations, machines et outillage</field>
             <field name="code">2701</field>
             <field name="type">asset</field>
-            
-            <field eval="[(6,0,[a270])]" name="parent_id"/>
+
+            <field ref="a270" name="parent_id"/>
         </record>
         <record id="a2702" model="account.account">
             <field name="name">Mobilier et matériel roulant</field>
             <field name="code">2702</field>
             <field name="type">asset</field>
-            
-            <field eval="[(6,0,[a270])]" name="parent_id"/>
+
+            <field ref="a270" name="parent_id"/>
         </record>
         <record id="a2703" model="account.account">
             <field name="name">Autres immobilisations corporelles</field>
             <field name="code">2703</field>
             <field name="type">asset</field>
-            
-            <field eval="[(6,0,[a270])]" name="parent_id"/>
+
+            <field ref="a270" name="parent_id"/>
         </record>
         <record id="a271" model="account.account">
             <field name="name">Avances et acomptes versés sur immobilisations en cours</field>
             <field name="code">271</field>
             <field name="type">asset</field>
-            
-            <field eval="[(6,0,[a27])]" name="parent_id"/>
+
+            <field ref="a27" name="parent_id"/>
         </record>
         <record id="a28" model="account.account">
             <field name="name">IMMOBILISATIONS FINANCIERES</field>
             <field name="code">28</field>
             <field name="type">view</field>
-            
-            <field eval="[(6,0,[a2])]" name="parent_id"/>
+
+            <field ref="a2" name="parent_id"/>
         </record>
         <record id="a280" model="account.account">
             <field name="name">Participations dans des entreprises liées</field>
             <field name="code">280</field>
             <field name="type">view</field>
-            
-            <field eval="[(6,0,[a28])]" name="parent_id"/>
+
+            <field ref="a28" name="parent_id"/>
         </record>
         <record id="a2800" model="account.account">
             <field name="name">Valeur d'acquisition</field>
             <field name="code">2800</field>
             <field name="type">asset</field>
-            
-            <field eval="[(6,0,[a280])]" name="parent_id"/>
+
+            <field ref="a280" name="parent_id"/>
         </record>
         <record id="a2801" model="account.account">
             <field name="name">Montants non appelés</field>
             <field name="code">2801</field>
             <field name="type">asset</field>
-            
-            <field eval="[(6,0,[a280])]" name="parent_id"/>
+
+            <field ref="a280" name="parent_id"/>
         </record>
         <record id="a2808" model="account.account">
             <field name="name">Plus-values actées</field>
             <field name="code">2808</field>
             <field name="type">asset</field>
-            
-            <field eval="[(6,0,[a280])]" name="parent_id"/>
+
+            <field ref="a280" name="parent_id"/>
         </record>
         <record id="a2809" model="account.account">
             <field name="name">Réductions de valeurs actées</field>
             <field name="code">2809</field>
             <field name="type">asset</field>
-            
-            <field eval="[(6,0,[a280])]" name="parent_id"/>
+
+            <field ref="a280" name="parent_id"/>
         </record>
         <record id="a281" model="account.account">
             <field name="name">Créances sur des entreprises liées</field>
             <field name="code">281</field>
             <field name="type">view</field>
-            
-            <field eval="[(6,0,[a28])]" name="parent_id"/>
+
+            <field ref="a28" name="parent_id"/>
         </record>
         <record id="a2810" model="account.account">
             <field name="name">Créances en compte</field>
             <field name="code">2810</field>
             <field name="type">asset</field>
-            
-            <field eval="[(6,0,[a281])]" name="parent_id"/>
+
+            <field ref="a281" name="parent_id"/>
         </record>
         <record id="a2811" model="account.account">
             <field name="name">Effets à recevoir</field>
             <field name="code">2811</field>
             <field name="type">asset</field>
-            
-            <field eval="[(6,0,[a281])]" name="parent_id"/>
+
+            <field ref="a281" name="parent_id"/>
         </record>
         <record id="a2812" model="account.account">
             <field name="name">Titres à revenu fixes</field>
             <field name="code">2812</field>
             <field name="type">asset</field>
-            
-            <field eval="[(6,0,[a281])]" name="parent_id"/>
+
+            <field ref="a281" name="parent_id"/>
         </record>
         <record id="a2817" model="account.account">
             <field name="name">Créances douteuses</field>
             <field name="code">2817</field>
             <field name="type">asset</field>
-            
-            <field eval="[(6,0,[a281])]" name="parent_id"/>
+
+            <field ref="a281" name="parent_id"/>
         </record>
         <record id="a2819" model="account.account">
             <field name="name">Réductions de valeurs actées</field>
             <field name="code">2819</field>
             <field name="type">asset</field>
-            
-            <field eval="[(6,0,[a281])]" name="parent_id"/>
+
+            <field ref="a281" name="parent_id"/>
         </record>
         <record id="a282" model="account.account">
             <field name="name">Participations dans des entreprises avec lesquelles il existe un lien de participation</field>
             <field name="code">282</field>
             <field name="type">view</field>
-            
-            <field eval="[(6,0,[a28])]" name="parent_id"/>
+
+            <field ref="a28" name="parent_id"/>
         </record>
         <record id="a2820" model="account.account">
             <field name="name">Valeur d'acquisition</field>
             <field name="code">2820</field>
             <field name="type">asset</field>
-            
-            <field eval="[(6,0,[a282])]" name="parent_id"/>
+
+            <field ref="a282" name="parent_id"/>
         </record>
         <record id="a2821" model="account.account">
             <field name="name">Montants non appelés</field>
             <field name="code">2821</field>
             <field name="type">asset</field>
-            
-            <field eval="[(6,0,[a282])]" name="parent_id"/>
+
+            <field ref="a282" name="parent_id"/>
         </record>
         <record id="a2828" model="account.account">
             <field name="name">Plus-values actées</field>
             <field name="code">2828</field>
             <field name="type">asset</field>
-            
-            <field eval="[(6,0,[a282])]" name="parent_id"/>
+
+            <field ref="a282" name="parent_id"/>
         </record>
         <record id="a2829" model="account.account">
             <field name="name">Réductions de valeurs actées</field>
             <field name="code">2829</field>
             <field name="type">asset</field>
-            
-            <field eval="[(6,0,[a282])]" name="parent_id"/>
+
+            <field ref="a282" name="parent_id"/>
         </record>
         <record id="a283" model="account.account">
             <field name="name">Créances sur des entreprises avec lesquelles il existe un lien de participation</field>
             <field name="code">283</field>
             <field name="type">view</field>
-            
-            <field eval="[(6,0,[a28])]" name="parent_id"/>
+
+            <field ref="a28" name="parent_id"/>
         </record>
         <record id="a2830" model="account.account">
             <field name="name">Créances en compte</field>
             <field name="code">2830</field>
             <field name="type">asset</field>
-            
-            <field eval="[(6,0,[a283])]" name="parent_id"/>
+
+            <field ref="a283" name="parent_id"/>
         </record>
         <record id="a2831" model="account.account">
             <field name="name">Effets à recevoir</field>
             <field name="code">2831</field>
             <field name="type">asset</field>
-            
-            <field eval="[(6,0,[a283])]" name="parent_id"/>
+
+            <field ref="a283" name="parent_id"/>
         </record>
         <record id="a2832" model="account.account">
             <field name="name">Titres à revenu fixe</field>
             <field name="code">2832</field>
             <field name="type">asset</field>
-            
-            <field eval="[(6,0,[a283])]" name="parent_id"/>
+
+            <field ref="a283" name="parent_id"/>
         </record>
         <record id="a2837" model="account.account">
             <field name="name">Créances douteuses</field>
             <field name="code">2837</field>
             <field name="type">asset</field>
-            
-            <field eval="[(6,0,[a283])]" name="parent_id"/>
+
+            <field ref="a283" name="parent_id"/>
         </record>
         <record id="a2839" model="account.account">
             <field name="name">Réductions de valeurs actées</field>
             <field name="code">2839</field>
             <field name="type">asset</field>
-            
-            <field eval="[(6,0,[a283])]" name="parent_id"/>
+
+            <field ref="a283" name="parent_id"/>
         </record>
         <record id="a284" model="account.account">
             <field name="name">Autres actions et parts</field>
             <field name="code">284</field>
             <field name="type">view</field>
-            
-            <field eval="[(6,0,[a28])]" name="parent_id"/>
+
+            <field ref="a28" name="parent_id"/>
         </record>
         <record id="a2840" model="account.account">
             <field name="name">Valeur d'acquisition</field>
             <field name="code">2840</field>
             <field name="type">asset</field>
-            
-            <field eval="[(6,0,[a284])]" name="parent_id"/>
+
+            <field ref="a284" name="parent_id"/>
         </record>
         <record id="a2841" model="account.account">
             <field name="name">Montants non appelés</field>
             <field name="code">2841</field>
             <field name="type">asset</field>
-            
-            <field eval="[(6,0,[a284])]" name="parent_id"/>
+
+            <field ref="a284" name="parent_id"/>
         </record>
         <record id="a2848" model="account.account">
             <field name="name">Plus-values actées</field>
             <field name="code">2848</field>
             <field name="type">asset</field>
-            
-            <field eval="[(6,0,[a284])]" name="parent_id"/>
+
+            <field ref="a284" name="parent_id"/>
         </record>
         <record id="a2849" model="account.account">
             <field name="name">Réductions de valeur actées</field>
             <field name="code">2849</field>
             <field name="type">asset</field>
-            
-            <field eval="[(6,0,[a284])]" name="parent_id"/>
+
+            <field ref="a284" name="parent_id"/>
         </record>
         <record id="a285" model="account.account">
             <field name="name">Autres créances</field>
             <field name="code">285</field>
             <field name="type">view</field>
-            
-            <field eval="[(6,0,[a28])]" name="parent_id"/>
+
+            <field ref="a28" name="parent_id"/>
         </record>
         <record id="a2850" model="account.account">
             <field name="name">Créances en compte</field>
             <field name="code">2850</field>
             <field name="type">asset</field>
-            
-            <field eval="[(6,0,[a285])]" name="parent_id"/>
+
+            <field ref="a285" name="parent_id"/>
         </record>
         <record id="a2851" model="account.account">
             <field name="name">Effets à recevoir</field>
             <field name="code">2851</field>
             <field name="type">asset</field>
-            
-            <field eval="[(6,0,[a285])]" name="parent_id"/>
+
+            <field ref="a285" name="parent_id"/>
         </record>
         <record id="a2852" model="account.account">
             <field name="name">Titres à revenu fixe</field>
             <field name="code">2852</field>
             <field name="type">asset</field>
-            
-            <field eval="[(6,0,[a285])]" name="parent_id"/>
+
+            <field ref="a285" name="parent_id"/>
         </record>
         <record id="a2857" model="account.account">
             <field name="name">Créances douteuses</field>
             <field name="code">2857</field>
             <field name="type">asset</field>
-            
-            <field eval="[(6,0,[a285])]" name="parent_id"/>
+
+            <field ref="a285" name="parent_id"/>
         </record>
         <record id="a2859" model="account.account">
             <field name="name">Réductions de valeur actées</field>
             <field name="code">2859</field>
             <field name="type">asset</field>
-            
-            <field eval="[(6,0,[a285])]" name="parent_id"/>
+
+            <field ref="a285" name="parent_id"/>
         </record>
         <record id="a288" model="account.account">
             <field name="name">Cautionnements versés en numéraires</field>
             <field name="code">288</field>
             <field name="type">view</field>
-            
-            <field eval="[(6,0,[a28])]" name="parent_id"/>
+
+            <field ref="a28" name="parent_id"/>
         </record>
         <record id="a2880" model="account.account">
             <field name="name">Téléphone, télefax, télex</field>
             <field name="code">2880</field>
             <field name="type">asset</field>
-            
-            <field eval="[(6,0,[a288])]" name="parent_id"/>
+
+            <field ref="a288" name="parent_id"/>
         </record>
         <record id="a2881" model="account.account">
             <field name="name">Gaz</field>
             <field name="code">2881</field>
             <field name="type">asset</field>
-            
-            <field eval="[(6,0,[a288])]" name="parent_id"/>
+
+            <field ref="a288" name="parent_id"/>
         </record>
         <record id="a2882" model="account.account">
             <field name="name">Eau</field>
             <field name="code">2882</field>
             <field name="type">asset</field>
-            
-            <field eval="[(6,0,[a288])]" name="parent_id"/>
+
+            <field ref="a288" name="parent_id"/>
         </record>
         <record id="a2883" model="account.account">
             <field name="name">Electricité</field>
             <field name="code">2883</field>
             <field name="type">asset</field>
-            
-            <field eval="[(6,0,[a288])]" name="parent_id"/>
+
+            <field ref="a288" name="parent_id"/>
         </record>
         <record id="a2887" model="account.account">
             <field name="name">Autres cautionnements versés en numéraires</field>
             <field name="code">2887</field>
             <field name="type">asset</field>
-            
-            <field eval="[(6,0,[a288])]" name="parent_id"/>
+
+            <field ref="a288" name="parent_id"/>
         </record>
         <record id="a29" model="account.account">
             <field name="name">CREANCES A PLUS D'UN AN</field>
             <field name="code">29</field>
             <field name="type">view</field>
-            
-            <field eval="[(6,0,[a2])]" name="parent_id"/>
+
+            <field ref="a2" name="parent_id"/>
         </record>
         <record id="a290" model="account.account">
             <field name="name">Créances commerciales</field>
             <field name="code">290</field>
             <field name="type">view</field>
-            
-            <field eval="[(6,0,[a29])]" name="parent_id"/>
+
+            <field ref="a29" name="parent_id"/>
         </record>
         <record id="a2900" model="account.account">
             <field name="name">Clients</field>
             <field name="code">2900</field>
             <field name="type">view</field>
-            
-            <field eval="[(6,0,[a290])]" name="parent_id"/>
+
+            <field ref="a290" name="parent_id"/>
         </record>
         <record id="a29000" model="account.account">
             <field name="name">Créances en compte sur entreprises liées</field>
             <field name="code">29000</field>
             <field name="type">asset</field>
-            
-            <field eval="[(6,0,[a2900])]" name="parent_id"/>
+
+            <field ref="a2900" name="parent_id"/>
         </record>
         <record id="a29001" model="account.account">
             <field name="name">Sur entreprises avec lesquelles il existe un lien de participation</field>
             <field name="code">29001</field>
             <field name="type">asset</field>
-            
-            <field eval="[(6,0,[a2900])]" name="parent_id"/>
+
+            <field ref="a2900" name="parent_id"/>
         </record>
         <record id="a29002" model="account.account">
             <field name="name">Sur clients Belgique</field>
             <field name="code">29002</field>
             <field name="type">asset</field>
-            
-            <field eval="[(6,0,[a2900])]" name="parent_id"/>
+
+            <field ref="a2900" name="parent_id"/>
         </record>
         <record id="a29003" model="account.account">
             <field name="name">Sur clients C.E.E.</field>
             <field name="code">29003</field>
             <field name="type">asset</field>
-            
-            <field eval="[(6,0,[a2900])]" name="parent_id"/>
+
+            <field ref="a2900" name="parent_id"/>
         </record>
         <record id="a29004" model="account.account">
             <field name="name">Sur clients exportation hors C.E.E.</field>
             <field name="code">29004</field>
             <field name="type">asset</field>
-            
-            <field eval="[(6,0,[a2900])]" name="parent_id"/>
+
+            <field ref="a2900" name="parent_id"/>
         </record>
         <record id="a29005" model="account.account">
             <field name="name">Créances sur les coparticipants</field>
             <field name="code">29005</field>
             <field name="type">asset</field>
-            
-            <field eval="[(6,0,[a2900])]" name="parent_id"/>
+
+            <field ref="a2900" name="parent_id"/>
         </record>
         <record id="a2901" model="account.account">
             <field name="name">Effets à recevoir</field>
             <field name="code">2901</field>
             <field name="type">view</field>
-            
-            <field eval="[(6,0,[a290])]" name="parent_id"/>
+
+            <field ref="a290" name="parent_id"/>
         </record>
         <record id="a29010" model="account.account">
             <field name="name">Sur entreprises liées</field>
             <field name="code">29010</field>
             <field name="type">asset</field>
-            
-            <field eval="[(6,0,[a2901])]" name="parent_id"/>
+
+            <field ref="a2901" name="parent_id"/>
         </record>
         <record id="a29011" model="account.account">
             <field name="name">Sur entreprises avec lesquelles il existe un lien de participation</field>
             <field name="code">29011</field>
             <field name="type">asset</field>
-            
-            <field eval="[(6,0,[a2901])]" name="parent_id"/>
+
+            <field ref="a2901" name="parent_id"/>
         </record>
         <record id="a29012" model="account.account">
             <field name="name">Sur clients Belgique</field>
             <field name="code">29012</field>
             <field name="type">asset</field>
-            
-            <field eval="[(6,0,[a2901])]" name="parent_id"/>
+
+            <field ref="a2901" name="parent_id"/>
         </record>
         <record id="a29013" model="account.account">
             <field name="name">Sur clients C.E.E.</field>
             <field name="code">29013</field>
             <field name="type">asset</field>
-            
-            <field eval="[(6,0,[a2901])]" name="parent_id"/>
+
+            <field ref="a2901" name="parent_id"/>
         </record>
         <record id="a29014" model="account.account">
             <field name="name">Sur clients exportation hors C.E.E.</field>
             <field name="code">29014</field>
             <field name="type">asset</field>
-            
-            <field eval="[(6,0,[a2901])]" name="parent_id"/>
+
+            <field ref="a2901" name="parent_id"/>
         </record>
         <record id="a2905" model="account.account">
             <field name="name">Retenues sur garanties</field>
             <field name="code">2905</field>
             <field name="type">asset</field>
-            
-            <field eval="[(6,0,[a290])]" name="parent_id"/>
+
+            <field ref="a290" name="parent_id"/>
         </record>
         <record id="a2906" model="account.account">
             <field name="name">Acomptes versés</field>
             <field name="code">2906</field>
             <field name="type">asset</field>
-            
-            <field eval="[(6,0,[a290])]" name="parent_id"/>
+
+            <field ref="a290" name="parent_id"/>
         </record>
         <record id="a2907" model="account.account">
             <field name="name">Créances douteuses</field>
             <field name="code">2907</field>
             <field name="type">asset</field>
-            
-            <field eval="[(6,0,[a290])]" name="parent_id"/>
+
+            <field ref="a290" name="parent_id"/>
         </record>
         <record id="a2909" model="account.account">
             <field name="name">Réductions de valeur actées</field>
             <field name="code">2909</field>
             <field name="type">asset</field>
-            
-            <field eval="[(6,0,[a290])]" name="parent_id"/>
+
+            <field ref="a290" name="parent_id"/>
         </record>
         <record id="a291" model="account.account">
             <field name="name">Autres créances</field>
             <field name="code">291</field>
             <field name="type">view</field>
-            
-            <field eval="[(6,0,[a29])]" name="parent_id"/>
+
+            <field ref="a29" name="parent_id"/>
         </record>
         <record id="a2910" model="account.account">
             <field name="name">Créances en compte</field>
             <field name="code">2910</field>
             <field name="type">view</field>
-            
-            <field eval="[(6,0,[a291])]" name="parent_id"/>
+
+            <field ref="a291" name="parent_id"/>
         </record>
         <record id="a29100" model="account.account">
             <field name="name">Créances entreprises liées</field>
             <field name="code">29100</field>
             <field name="type">asset</field>
-            
-            <field eval="[(6,0,[a2910])]" name="parent_id"/>
+
+            <field ref="a2910" name="parent_id"/>
         </record>
         <record id="a29101" model="account.account">
             <field name="name">Créances entreprises avec lesquelles il existe un lien de participation</field>
             <field name="code">29101</field>
             <field name="type">asset</field>
-            
-            <field eval="[(6,0,[a2910])]" name="parent_id"/>
+
+            <field ref="a2910" name="parent_id"/>
         </record>
         <record id="a29102" model="account.account">
             <field name="name">Créances autres débiteurs</field>
             <field name="code">29102</field>
             <field name="type">asset</field>
-            
-            <field eval="[(6,0,[a2910])]" name="parent_id"/>
+
+            <field ref="a2910" name="parent_id"/>
         </record>
         <record id="a2911" model="account.account">
             <field name="name">Effets à recevoir</field>
             <field name="code">2911</field>
             <field name="type">view</field>
-            
-            <field eval="[(6,0,[a291])]" name="parent_id"/>
+
+            <field ref="a291" name="parent_id"/>
         </record>
         <record id="a29110" model="account.account">
             <field name="name">Sur entreprises liées</field>
             <field name="code">29110</field>
             <field name="type">asset</field>
-            
-            <field eval="[(6,0,[a2911])]" name="parent_id"/>
+
+            <field ref="a2911" name="parent_id"/>
         </record>
         <record id="a29111" model="account.account">
             <field name="name">Sur entreprises avec lesquelles il existe un lien de participation</field>
             <field name="code">29111</field>
             <field name="type">asset</field>
-            
-            <field eval="[(6,0,[a2911])]" name="parent_id"/>
+
+            <field ref="a2911" name="parent_id"/>
         </record>
         <record id="a29112" model="account.account">
             <field name="name">Sur autres débiteurs</field>
             <field name="code">29112</field>
             <field name="type">asset</field>
-            
-            <field eval="[(6,0,[a2911])]" name="parent_id"/>
+
+            <field ref="a2911" name="parent_id"/>
         </record>
         <record id="a2912" model="account.account">
             <field name="name">Créances résultant de la cession d'immobilisations données en leasing</field>
             <field name="code">2912</field>
             <field name="type">asset</field>
-            
-            <field eval="[(6,0,[a291])]" name="parent_id"/>
+
+            <field ref="a291" name="parent_id"/>
         </record>
         <record id="a2917" model="account.account">
             <field name="name">Créances douteuses</field>
             <field name="code">2917</field>
             <field name="type">asset</field>
-            
-            <field eval="[(6,0,[a291])]" name="parent_id"/>
+
+            <field ref="a291" name="parent_id"/>
         </record>
         <record id="a2919" model="account.account">
             <field name="name">Réductions de valeur actées</field>
             <field name="code">2919</field>
             <field name="type">asset</field>
-            
-            <field eval="[(6,0,[a291])]" name="parent_id"/>
+
+            <field ref="a291" name="parent_id"/>
         </record>
         <record id="a3" model="account.account">
             <field name="name">CLASSE 3. STOCK ET COMMANDES EN COURS D'EXECUTION</field>
             <field name="code">3</field>
             <field name="type">view</field>
-            
-            <field eval="[(6,0,[a_root])]" name="parent_id"/>
+
+            <field ref="a_root" name="parent_id"/>
         </record>
         <record id="a30" model="account.account">
             <field name="name">APPROVISIONNEMENTS - MATIERES PREMIERES</field>
             <field name="code">30</field>
             <field name="type">view</field>
-            
-            <field eval="[(6,0,[a3])]" name="parent_id"/>
+
+            <field ref="a3" name="parent_id"/>
         </record>
         <record id="a300" model="account.account">
             <field name="name">Valeur d'acquisition</field>
             <field name="code">300</field>
             <field name="type">asset</field>
-            
-            <field eval="[(6,0,[a30])]" name="parent_id"/>
+
+            <field ref="a30" name="parent_id"/>
         </record>
         <record id="a309" model="account.account">
             <field name="name">Réductions de valeur actées</field>
             <field name="code">309</field>
             <field name="type">asset</field>
-            
-            <field eval="[(6,0,[a30])]" name="parent_id"/>
+
+            <field ref="a30" name="parent_id"/>
         </record>
         <record id="a31" model="account.account">
             <field name="name">APPROVISIONNEMENTS ET FOURNITURES</field>
             <field name="code">31</field>
             <field name="type">view</field>
-            
-            <field eval="[(6,0,[a3])]" name="parent_id"/>
+
+            <field ref="a3" name="parent_id"/>
         </record>
         <record id="a310" model="account.account">
             <field name="name">Valeur d'acquisition</field>
             <field name="code">310</field>
             <field name="type">view</field>
-            
-            <field eval="[(6,0,[a31])]" name="parent_id"/>
+
+            <field ref="a31" name="parent_id"/>
         </record>
         <record id="a3100" model="account.account">
             <field name="name">Matières d'approvisionnement</field>
             <field name="code">3100</field>
             <field name="type">asset</field>
-            
-            <field eval="[(6,0,[a310])]" name="parent_id"/>
+
+            <field ref="a310" name="parent_id"/>
         </record>
         <record id="a3101" model="account.account">
             <field name="name">Energie, charbon, coke, Mazout, essence, propane</field>
             <field name="code">3101</field>
             <field name="type">asset</field>
-            
-            <field eval="[(6,0,[a310])]" name="parent_id"/>
+
+            <field ref="a310" name="parent_id"/>
         </record>
         <record id="a3102" model="account.account">
             <field name="name">Produits d'entretien</field>
             <field name="code">3102</field>
             <field name="type">asset</field>
-            
-            <field eval="[(6,0,[a310])]" name="parent_id"/>
+
+            <field ref="a310" name="parent_id"/>
         </record>
         <record id="a3103" model="account.account">
             <field name="name">Fournitures diverses et petit outillage</field>
             <field name="code">3103</field>
             <field name="type">asset</field>
-            
-            <field eval="[(6,0,[a310])]" name="parent_id"/>
+
+            <field ref="a310" name="parent_id"/>
         </record>
         <record id="a3104" model="account.account">
             <field name="name">Imprimés et fournitures de bureau</field>
             <field name="code">3104</field>
             <field name="type">asset</field>
-            
-            <field eval="[(6,0,[a310])]" name="parent_id"/>
+
+            <field ref="a310" name="parent_id"/>
         </record>
         <record id="a3105" model="account.account">
             <field name="name">Fournitures de services sociaux</field>
             <field name="code">3105</field>
             <field name="type">asset</field>
-            
-            <field eval="[(6,0,[a310])]" name="parent_id"/>
+
+            <field ref="a310" name="parent_id"/>
         </record>
         <record id="a3106" model="account.account">
             <field name="name">Emballages commerciaux</field>
             <field name="code">3106</field>
             <field name="type">view</field>
-            
-            <field eval="[(6,0,[a310])]" name="parent_id"/>
+
+            <field ref="a310" name="parent_id"/>
         </record>
         <record id="a31060" model="account.account">
             <field name="name">Emballages perdus</field>
             <field name="code">31060</field>
             <field name="type">asset</field>
-            
-            <field eval="[(6,0,[a3106])]" name="parent_id"/>
+
+            <field ref="a3106" name="parent_id"/>
         </record>
         <record id="a31061" model="account.account">
             <field name="name">Emballages récupérables</field>
             <field name="code">31061</field>
             <field name="type">asset</field>
-            
-            <field eval="[(6,0,[a3106])]" name="parent_id"/>
+
+            <field ref="a3106" name="parent_id"/>
         </record>
         <record id="a319" model="account.account">
             <field name="name">Réductions de valeur actées</field>
             <field name="code">319</field>
             <field name="type">asset</field>
-            
-            <field eval="[(6,0,[a31])]" name="parent_id"/>
+
+            <field ref="a31" name="parent_id"/>
         </record>
         <record id="a32" model="account.account">
             <field name="name">EN COURS DE FABRICATION</field>
             <field name="code">32</field>
             <field name="type">view</field>
-            
-            <field eval="[(6,0,[a3])]" name="parent_id"/>
+
+            <field ref="a3" name="parent_id"/>
         </record>
         <record id="a320" model="account.account">
             <field name="name">Valeur d'acquisition</field>
             <field name="code">320</field>
             <field name="type">view</field>
-            
-            <field eval="[(6,0,[a32])]" name="parent_id"/>
+
+            <field ref="a32" name="parent_id"/>
         </record>
         <record id="a3200" model="account.account">
             <field name="name">Produits semi-ouvrés</field>
             <field name="code">3200</field>
             <field name="type">asset</field>
-            
-            <field eval="[(6,0,[a320])]" name="parent_id"/>
+
+            <field ref="a320" name="parent_id"/>
         </record>
         <record id="a3201" model="account.account">
             <field name="name">Produits en cours de fabrication</field>
             <field name="code">3201</field>
             <field name="type">asset</field>
-            
-            <field eval="[(6,0,[a320])]" name="parent_id"/>
+
+            <field ref="a320" name="parent_id"/>
         </record>
         <record id="a3202" model="account.account">
             <field name="name">Travaux en cours</field>
             <field name="code">3202</field>
             <field name="type">asset</field>
-            
-            <field eval="[(6,0,[a320])]" name="parent_id"/>
+
+            <field ref="a320" name="parent_id"/>
         </record>
         <record id="a3205" model="account.account">
             <field name="name">Déchets</field>
             <field name="code">3205</field>
             <field name="type">asset</field>
-            
-            <field eval="[(6,0,[a320])]" name="parent_id"/>
+
+            <field ref="a320" name="parent_id"/>
         </record>
         <record id="a3206" model="account.account">
             <field name="name">Rebuts</field>
             <field name="code">3206</field>
             <field name="type">asset</field>
-            
-            <field eval="[(6,0,[a320])]" name="parent_id"/>
+
+            <field ref="a320" name="parent_id"/>
         </record>
         <record id="a3209" model="account.account">
             <field name="name">Travaux en association momentanée</field>
             <field name="code">3209</field>
             <field name="type">asset</field>
-            
-            <field eval="[(6,0,[a320])]" name="parent_id"/>
+
+            <field ref="a320" name="parent_id"/>
         </record>
         <record id="a329" model="account.account">
             <field name="name">Réductions de valeur actées</field>
             <field name="code">329</field>
             <field name="type">asset</field>
-            
-            <field eval="[(6,0,[a32])]" name="parent_id"/>
+
+            <field ref="a32" name="parent_id"/>
         </record>
         <record id="a33" model="account.account">
             <field name="name">PRODUITS FINIS</field>
             <field name="code">33</field>
             <field name="type">view</field>
-            
-            <field eval="[(6,0,[a3])]" name="parent_id"/>
+
+            <field ref="a3" name="parent_id"/>
         </record>
         <record id="a330" model="account.account">
             <field name="name">Valeur d'acquisition</field>
             <field name="code">330</field>
             <field name="type">view</field>
-            
-            <field eval="[(6,0,[a33])]" name="parent_id"/>
+
+            <field ref="a33" name="parent_id"/>
         </record>
         <record id="a3300" model="account.account">
             <field name="name">Produits finis</field>
             <field name="code">3300</field>
             <field name="type">asset</field>
-            
-            <field eval="[(6,0,[a330])]" name="parent_id"/>
+
+            <field ref="a330" name="parent_id"/>
         </record>
         <record id="a339" model="account.account">
             <field name="name">Réductions de valeur actées</field>
             <field name="code">339</field>
             <field name="type">asset</field>
-            
-            <field eval="[(6,0,[a33])]" name="parent_id"/>
+
+            <field ref="a33" name="parent_id"/>
         </record>
         <record id="a34" model="account.account">
             <field name="name">MARCHANDISES</field>
             <field name="code">34</field>
             <field name="type">view</field>
-            
-            <field eval="[(6,0,[a3])]" name="parent_id"/>
+
+            <field ref="a3" name="parent_id"/>
         </record>
         <record id="a340" model="account.account">
             <field name="name">Valeur d'acquisition</field>
             <field name="code">340</field>
             <field name="type">view</field>
-            
-            <field eval="[(6,0,[a34])]" name="parent_id"/>
+
+            <field ref="a34" name="parent_id"/>
         </record>
         <record id="a3400" model="account.account">
             <field name="name">Groupe A</field>
             <field name="code">3400</field>
             <field name="type">asset</field>
-            
-            <field eval="[(6,0,[a340])]" name="parent_id"/>
+
+            <field ref="a340" name="parent_id"/>
         </record>
         <record id="a3401" model="account.account">
             <field name="name">Groupe B</field>
             <field name="code">3401</field>
             <field name="type">asset</field>
-            
-            <field eval="[(6,0,[a340])]" name="parent_id"/>
+
+            <field ref="a340" name="parent_id"/>
         </record>
         <record id="a349" model="account.account">
             <field name="name">Réductions de valeur actées</field>
             <field name="code">349</field>
             <field name="type">asset</field>
-            
-            <field eval="[(6,0,[a34])]" name="parent_id"/>
+
+            <field ref="a34" name="parent_id"/>
         </record>
         <record id="a35" model="account.account">
             <field name="name">IMMEUBLES DESTINES A LA VENTE</field>
             <field name="code">35</field>
             <field name="type">view</field>
-            
-            <field eval="[(6,0,[a3])]" name="parent_id"/>
+
+            <field ref="a3" name="parent_id"/>
         </record>
         <record id="a350" model="account.account">
             <field name="name">Valeur d'acquisition</field>
             <field name="code">350</field>
             <field name="type">view</field>
-            
-            <field eval="[(6,0,[a35])]" name="parent_id"/>
+
+            <field ref="a35" name="parent_id"/>
         </record>
         <record id="a3500" model="account.account">
             <field name="name">Immeuble A</field>
             <field name="code">3500</field>
             <field name="type">asset</field>
-            
-            <field eval="[(6,0,[a350])]" name="parent_id"/>
+
+            <field ref="a350" name="parent_id"/>
         </record>
         <record id="a3501" model="account.account">
             <field name="name">Immeuble B</field>
             <field name="code">3501</field>
             <field name="type">asset</field>
-            
-            <field eval="[(6,0,[a350])]" name="parent_id"/>
+
+            <field ref="a350" name="parent_id"/>
         </record>
         <record id="a351" model="account.account">
             <field name="name">Immeubles construits en vue de leur revente</field>
             <field name="code">351</field>
             <field name="type">view</field>
-            
-            <field eval="[(6,0,[a35])]" name="parent_id"/>
+
+            <field ref="a35" name="parent_id"/>
         </record>
         <record id="a3510" model="account.account">
             <field name="name">Immeuble A</field>
             <field name="code">3510</field>
             <field name="type">asset</field>
-            
-            <field eval="[(6,0,[a351])]" name="parent_id"/>
+
+            <field ref="a351" name="parent_id"/>
         </record>
         <record id="a3511" model="account.account">
             <field name="name">Immeuble B</field>
             <field name="code">3511</field>
             <field name="type">asset</field>
-            
-            <field eval="[(6,0,[a351])]" name="parent_id"/>
+
+            <field ref="a351" name="parent_id"/>
         </record>
         <record id="a359" model="account.account">
             <field name="name">Réductions de valeurs actées</field>
             <field name="code">359</field>
             <field name="type">asset</field>
-            
-            <field eval="[(6,0,[a35])]" name="parent_id"/>
+
+            <field ref="a35" name="parent_id"/>
         </record>
         <record id="a36" model="account.account">
             <field name="name">ACOMPTES VERSES SUR ACHATS POUR STOCKS</field>
             <field name="code">36</field>
             <field name="type">view</field>
-            
-            <field eval="[(6,0,[a3])]" name="parent_id"/>
+
+            <field ref="a3" name="parent_id"/>
         </record>
         <record id="a360" model="account.account">
             <field name="name">Acomptes versés</field>
             <field name="code">360</field>
             <field name="type">asset</field>
-            
-            <field eval="[(6,0,[a36])]" name="parent_id"/>
+
+            <field ref="a36" name="parent_id"/>
         </record>
         <record id="a369" model="account.account">
             <field name="name">Réductions de valeur actées</field>
             <field name="code">369</field>
             <field name="type">asset</field>
-            
-            <field eval="[(6,0,[a36])]" name="parent_id"/>
+
+            <field ref="a36" name="parent_id"/>
         </record>
         <record id="a37" model="account.account">
             <field name="name">COMMANDES EN COURS D'EXECUTION</field>
             <field name="code">37</field>
             <field name="type">view</field>
-            
-            <field eval="[(6,0,[a3])]" name="parent_id"/>
+
+            <field ref="a3" name="parent_id"/>
         </record>
         <record id="a370" model="account.account">
             <field name="name">Valeur d'acquisition</field>
             <field name="code">370</field>
             <field name="type">asset</field>
-            
-            <field eval="[(6,0,[a37])]" name="parent_id"/>
+
+            <field ref="a37" name="parent_id"/>
         </record>
         <record id="a371" model="account.account">
             <field name="name">Bénéfice pris en compte</field>
             <field name="code">371</field>
             <field name="type">asset</field>
-            
-            <field eval="[(6,0,[a37])]" name="parent_id"/>
+
+            <field ref="a37" name="parent_id"/>
         </record>
         <record id="a379" model="account.account">
             <field name="name">Réductions de valeur actées</field>
             <field name="code">379</field>
             <field name="type">asset</field>
-            
-            <field eval="[(6,0,[a37])]" name="parent_id"/>
+
+            <field ref="a37" name="parent_id"/>
         </record>
         <record id="a4" model="account.account">
             <field name="name">CLASSE 4. CREANCES ET DETTES A UN AN AU PLUS</field>
             <field name="code">4</field>
             <field name="type">view</field>
-            
-            <field eval="[(6,0,[a_root])]" name="parent_id"/>
+
+            <field ref="a_root" name="parent_id"/>
         </record>
         <record id="a40" model="account.account">
             <field name="name">CREANCES COMMERCIALES</field>
             <field name="code">40</field>
             <field name="type">view</field>
-            
-            <field eval="[(6,0,[a4])]" name="parent_id"/>
+
+            <field ref="a4" name="parent_id"/>
         </record>
         <record id="a400" model="account.account">
             <field name="name">Clients</field>
             <field name="code">400</field>
             <field name="type">view</field>
-            
-            <field eval="[(6,0,[a40])]" name="parent_id"/>
+
+            <field ref="a40" name="parent_id"/>
         </record>
         <record id="a4007" model="account.account">
             <field name="name">Rabais, remises, ristournes à accorder et autres notes de crédit à établir</field>
             <field name="code">4007</field>
             <field name="type">receivable</field>
-            
-            <field eval="[(6,0,[a400])]" name="parent_id"/>
+
+            <field ref="a400" name="parent_id"/>
         </record>
         <record id="a4008" model="account.account">
             <field name="name">Créances résultant de livraisons de biens</field>
             <field name="code">4008</field>
             <field name="type">receivable</field>
-            
-            <field eval="[(6,0,[a400])]" name="parent_id"/>
+
+            <field ref="a400" name="parent_id"/>
         </record>
         <record id="a401" model="account.account">
             <field name="name">Effets à recevoir</field>
             <field name="code">401</field>
             <field name="type">view</field>
-            
-            <field eval="[(6,0,[a40])]" name="parent_id"/>
+
+            <field ref="a40" name="parent_id"/>
         </record>
         <record id="a_recv" model="account.account">
             <field name="name">Effets à recevoir</field>
             <field name="code">4010</field>
             <field name="type">receivable</field>
             <field eval="True" name="reconcile"/>
-            <field eval="[(6,0,[a401])]" name="parent_id"/>
+            <field ref="a401" name="parent_id"/>
         </record>
-        
+
         <record id="account.property_account_receivable" model="ir.property">
             <field eval="'account.account,'+str(a_recv)" name="value"/>
         </record>
-        
+
         <record id="a4013" model="account.account">
             <field name="name">Effets à l'encaissement</field>
             <field name="code">4013</field>
             <field name="type">receivable</field>
-            
-            <field eval="[(6,0,[a401])]" name="parent_id"/>
+
+            <field ref="a401" name="parent_id"/>
         </record>
         <record id="a4015" model="account.account">
             <field name="name">Effets à l'escompte</field>
             <field name="code">4015</field>
             <field name="type">receivable</field>
-            
-            <field eval="[(6,0,[a401])]" name="parent_id"/>
+
+            <field ref="a401" name="parent_id"/>
         </record>
         <record id="a402" model="account.account">
             <field name="name">Clients, créances courantes, entreprises apparentées, administrateurs et gérants</field>
             <field name="code">402</field>
             <field name="type">view</field>
-            
-            <field eval="[(6,0,[a40])]" name="parent_id"/>
+
+            <field ref="a40" name="parent_id"/>
         </record>
         <record id="a4020" model="account.account">
             <field name="name">Entreprises liées</field>
             <field name="code">4020</field>
             <field name="type">receivable</field>
-            
-            <field eval="[(6,0,[a402])]" name="parent_id"/>
+
+            <field ref="a402" name="parent_id"/>
         </record>
         <record id="a4021" model="account.account">
             <field name="name">Autres entreprises avec lesquelles il existe un lien de participation</field>
             <field name="code">4021</field>
             <field name="type">receivable</field>
-            
-            <field eval="[(6,0,[a402])]" name="parent_id"/>
+
+            <field ref="a402" name="parent_id"/>
         </record>
         <record id="a4022" model="account.account">
             <field name="name">Administrateurs et gérants d'entreprise</field>
             <field name="code">4022</field>
             <field name="type">receivable</field>
-            
-            <field eval="[(6,0,[a402])]" name="parent_id"/>
+
+            <field ref="a402" name="parent_id"/>
         </record>
         <record id="a403" model="account.account">
             <field name="name">Effets à recevoir sur entreprises apparentées et administrateurs et gérants</field>
             <field name="code">403</field>
             <field name="type">view</field>
-            
-            <field eval="[(6,0,[a40])]" name="parent_id"/>
+
+            <field ref="a40" name="parent_id"/>
         </record>
         <record id="a4030" model="account.account">
             <field name="name">Entreprises liées</field>
             <field name="code">4030</field>
             <field name="type">receivable</field>
-            
-            <field eval="[(6,0,[a403])]" name="parent_id"/>
+
+            <field ref="a403" name="parent_id"/>
         </record>
         <record id="a4031" model="account.account">
             <field name="name">Autres entreprises avec lesquelles il existe un lien de participation</field>
             <field name="code">4031</field>
             <field name="type">receivable</field>
-            
-            <field eval="[(6,0,[a403])]" name="parent_id"/>
+
+            <field ref="a403" name="parent_id"/>
         </record>
         <record id="a4032" model="account.account">
             <field name="name">Administrateurs et gérants de l'entreprise</field>
             <field name="code">4032</field>
             <field name="type">receivable</field>
-            
-            <field eval="[(6,0,[a403])]" name="parent_id"/>
+
+            <field ref="a403" name="parent_id"/>
         </record>
         <record id="a404" model="account.account">
             <field name="name">Produits à recevoir</field>
             <field name="code">404</field>
             <field name="type">receivable</field>
-            
-            <field eval="[(6,0,[a40])]" name="parent_id"/>
+
+            <field ref="a40" name="parent_id"/>
         </record>
         <record id="a405" model="account.account">
             <field name="name">Clients : retenues sur garanties</field>
             <field name="code">405</field>
             <field name="type">receivable</field>
-            
-            <field eval="[(6,0,[a40])]" name="parent_id"/>
+
+            <field ref="a40" name="parent_id"/>
         </record>
         <record id="a406" model="account.account">
             <field name="name">Acomptes versés</field>
             <field name="code">406</field>
             <field name="type">receivable</field>
-            
-            <field eval="[(6,0,[a40])]" name="parent_id"/>
+
+            <field ref="a40" name="parent_id"/>
         </record>
         <record id="a407" model="account.account">
             <field name="name">Créances douteuses</field>
             <field name="code">407</field>
             <field name="type">receivable</field>
-            
-            <field eval="[(6,0,[a40])]" name="parent_id"/>
+
+            <field ref="a40" name="parent_id"/>
         </record>
         <record id="a408" model="account.account">
             <field name="name">Compensation clients</field>
             <field name="code">408</field>
             <field name="type">receivable</field>
-            
-            <field eval="[(6,0,[a40])]" name="parent_id"/>
+
+            <field ref="a40" name="parent_id"/>
         </record>
         <record id="a409" model="account.account">
             <field name="name">Réductions de valeur actées</field>
             <field name="code">409</field>
             <field name="type">receivable</field>
-            
-            <field eval="[(6,0,[a40])]" name="parent_id"/>
+
+            <field ref="a40" name="parent_id"/>
         </record>
         <record id="a41" model="account.account">
             <field name="name">AUTRES CREANCES</field>
             <field name="code">41</field>
             <field name="type">view</field>
-            
-            <field eval="[(6,0,[a4])]" name="parent_id"/>
+
+            <field ref="a4" name="parent_id"/>
         </record>
         <record id="a410" model="account.account">
             <field name="name">Capital appelé, non versé</field>
             <field name="code">410</field>
             <field name="type">view</field>
-            
-            <field eval="[(6,0,[a41])]" name="parent_id"/>
+
+            <field ref="a41" name="parent_id"/>
         </record>
         <record id="a4100" model="account.account">
             <field name="name">Appels de fonds</field>
             <field name="code">4100</field>
             <field name="type">receivable</field>
-            
-            <field eval="[(6,0,[a410])]" name="parent_id"/>
+
+            <field ref="a410" name="parent_id"/>
         </record>
         <record id="a4101" model="account.account">
             <field name="name">Actionnaires défaillants</field>
             <field name="code">4101</field>
             <field name="type">receivable</field>
-            
-            <field eval="[(6,0,[a410])]" name="parent_id"/>
+
+            <field ref="a410" name="parent_id"/>
         </record>
         <record id="a411" model="account.account">
             <field name="name">T.V.A. à récupérer</field>
             <field name="code">411</field>
             <field name="type">view</field>
-            
-            <field eval="[(6,0,[a41])]" name="parent_id"/>
+
+            <field ref="a41" name="parent_id"/>
         </record>
         <record id="a4110" model="account.account">
             <field name="name">T.V.A. due</field>
             <field name="code">4110</field>
             <field name="type">view</field>
-            
-            <field eval="[(6,0,[a411])]" name="parent_id"/>
+
+            <field ref="a411" name="parent_id"/>
         </record>
         <record id="vat_refund0" model="account.account">
             <field name="name">T.V.A. due 0%</field>
             <field name="code">411000</field>
             <field name="type">tax</field>
-            
-            <field eval="[(6,0,[a4110])]" name="parent_id"/>
+
+            <field ref="a4110" name="parent_id"/>
         </record>
         <record id="vat_refund06" model="account.account">
             <field name="name">T.V.A. due 6%</field>
             <field name="code">4110001</field>
             <field name="type">tax</field>
-            
-            <field eval="[(6,0,[a4110])]" name="parent_id"/>
+
+            <field ref="a4110" name="parent_id"/>
         </record>
         <record id="vat_refund12" model="account.account">
             <field name="name">T.V.A. due 12%</field>
             <field name="code">4110002</field>
             <field name="type">tax</field>
-            
-            <field eval="[(6,0,[a4110])]" name="parent_id"/>
+
+            <field ref="a4110" name="parent_id"/>
         </record>
         <record id="vat_refund21" model="account.account">
             <field name="name">T.V.A. due 21%</field>
             <field name="code">4110003</field>
             <field name="type">tax</field>
-            
-            <field eval="[(6,0,[a4110])]" name="parent_id"/>
+
+            <field ref="a4110" name="parent_id"/>
         </record>
         <record id="a4111" model="account.account">
             <field name="name">T.V.A. déductible</field>
             <field name="code">4111</field>
             <field name="type">receivable</field>
-            
-            <field eval="[(6,0,[a411])]" name="parent_id"/>
+
+            <field ref="a411" name="parent_id"/>
         </record>
         <record id="a4112" model="account.account">
             <field name="name">Compte courant administration T.V.A.</field>
             <field name="code">4112</field>
             <field name="type">receivable</field>
-            
-            <field eval="[(6,0,[a411])]" name="parent_id"/>
+
+            <field ref="a411" name="parent_id"/>
         </record>
         <record id="a4118" model="account.account">
             <field name="name">Taxe d'égalisation due</field>
             <field name="code">4118</field>
             <field name="type">receivable</field>
-            
-            <field eval="[(6,0,[a411])]" name="parent_id"/>
+
+            <field ref="a411" name="parent_id"/>
         </record>
         <record id="a412" model="account.account">
             <field name="name">Impôts et versements fiscaux à récupérer</field>
             <field name="code">412</field>
             <field name="type">view</field>
-            
-            <field eval="[(6,0,[a41])]" name="parent_id"/>
+
+            <field ref="a41" name="parent_id"/>
         </record>
         <record id="a4120" model="account.account">
             <field name="name">à 4124 Impôts belges sur le résultat</field>
             <field name="code">4120</field>
             <field name="type">receivable</field>
-            
-            <field eval="[(6,0,[a412])]" name="parent_id"/>
+
+            <field ref="a412" name="parent_id"/>
         </record>
         <record id="a4125" model="account.account">
             <field name="name">à 4127 Autres impôts belges</field>
             <field name="code">4125</field>
             <field name="type">receivable</field>
-            
-            <field eval="[(6,0,[a412])]" name="parent_id"/>
+
+            <field ref="a412" name="parent_id"/>
         </record>
         <record id="a4128" model="account.account">
             <field name="name">Impôts étrangers</field>
             <field name="code">4128</field>
             <field name="type">receivable</field>
-            
-            <field eval="[(6,0,[a412])]" name="parent_id"/>
+
+            <field ref="a412" name="parent_id"/>
         </record>
         <record id="a414" model="account.account">
             <field name="name">Produits à recevoir</field>
             <field name="code">414</field>
             <field name="type">receivable</field>
-            
-            <field eval="[(6,0,[a41])]" name="parent_id"/>
+
+            <field ref="a41" name="parent_id"/>
         </record>
         <record id="a416" model="account.account">
             <field name="name">Créances diverses</field>
             <field name="code">416</field>
             <field name="type">view</field>
-            
-            <field eval="[(6,0,[a41])]" name="parent_id"/>
+
+            <field ref="a41" name="parent_id"/>
         </record>
         <record id="a4160" model="account.account">
             <field name="name">Associés</field>
             <field name="code">4160</field>
             <field name="type">receivable</field>
-            
-            <field eval="[(6,0,[a416])]" name="parent_id"/>
+
+            <field ref="a416" name="parent_id"/>
         </record>
         <record id="a4161" model="account.account">
             <field name="name">Avances et prêts au personnel</field>
             <field name="code">4161</field>
             <field name="type">receivable</field>
-            
-            <field eval="[(6,0,[a416])]" name="parent_id"/>
+
+            <field ref="a416" name="parent_id"/>
         </record>
         <record id="a4162" model="account.account">
             <field name="name">Compte courant des associés en S.P.R.L.</field>
             <field name="code">4162</field>
             <field name="type">receivable</field>
-            
-            <field eval="[(6,0,[a416])]" name="parent_id"/>
+
+            <field ref="a416" name="parent_id"/>
         </record>
         <record id="a4163" model="account.account">
             <field name="name">Compte courant des administrateurs et gérants</field>
             <field name="code">4163</field>
             <field name="type">receivable</field>
-            
-            <field eval="[(6,0,[a416])]" name="parent_id"/>
+
+            <field ref="a416" name="parent_id"/>
         </record>
         <record id="a4164" model="account.account">
             <field name="name">Créances sur sociétés apparentées</field>
             <field name="code">4164</field>
             <field name="type">receivable</field>
-            
-            <field eval="[(6,0,[a416])]" name="parent_id"/>
+
+            <field ref="a416" name="parent_id"/>
         </record>
         <record id="a4166" model="account.account">
             <field name="name">Emballages et matériel à rendre</field>
             <field name="code">4166</field>
             <field name="type">receivable</field>
-            
-            <field eval="[(6,0,[a416])]" name="parent_id"/>
+
+            <field ref="a416" name="parent_id"/>
         </record>
         <record id="a4167" model="account.account">
             <field name="name">Etat et établissements publics</field>
             <field name="code">4167</field>
             <field name="type">view</field>
-            
-            <field eval="[(6,0,[a416])]" name="parent_id"/>
+
+            <field ref="a416" name="parent_id"/>
         </record>
         <record id="a41670" model="account.account">
             <field name="name">Subsides à recevoir</field>
             <field name="code">41670</field>
             <field name="type">receivable</field>
-            
-            <field eval="[(6,0,[a4167])]" name="parent_id"/>
+
+            <field ref="a4167" name="parent_id"/>
         </record>
         <record id="a41671" model="account.account">
             <field name="name">Autres créances</field>
             <field name="code">41671</field>
             <field name="type">receivable</field>
-            
-            <field eval="[(6,0,[a4167])]" name="parent_id"/>
+
+            <field ref="a4167" name="parent_id"/>
         </record>
         <record id="a4168" model="account.account">
             <field name="name">Rabais, ristournes, remises à obtenir et autres avoirs non encore reçus</field>
             <field name="code">4168</field>
             <field name="type">receivable</field>
-            
-            <field eval="[(6,0,[a416])]" name="parent_id"/>
+
+            <field ref="a416" name="parent_id"/>
         </record>
         <record id="a417" model="account.account">
             <field name="name">Créances douteuses</field>
             <field name="code">417</field>
             <field name="type">receivable</field>
-            
-            <field eval="[(6,0,[a41])]" name="parent_id"/>
+
+            <field ref="a41" name="parent_id"/>
         </record>
         <record id="a418" model="account.account">
             <field name="name">Cautionnements versés en numéraires</field>
             <field name="code">418</field>
             <field name="type">receivable</field>
-            
-            <field eval="[(6,0,[a41])]" name="parent_id"/>
+
+            <field ref="a41" name="parent_id"/>
         </record>
         <record id="a419" model="account.account">
             <field name="name">Réductions de valeur actées</field>
             <field name="code">419</field>
             <field name="type">receivable</field>
-            
-            <field eval="[(6,0,[a41])]" name="parent_id"/>
+
+            <field ref="a41" name="parent_id"/>
         </record>
         <record id="a42" model="account.account">
             <field name="name">DETTES A PLUS D'UN AN ECHEANT DANS L'ANNEE</field>
             <field name="code">42</field>
             <field name="type">view</field>
-            
-            <field eval="[(6,0,[a4])]" name="parent_id"/>
+
+            <field ref="a4" name="parent_id"/>
         </record>
         <record id="a420" model="account.account">
             <field name="name">Emprunts subordonnés</field>
             <field name="code">420</field>
             <field name="type">view</field>
-            
-            <field eval="[(6,0,[a42])]" name="parent_id"/>
+
+            <field ref="a42" name="parent_id"/>
         </record>
         <record id="a4200" model="account.account">
             <field name="name">Convertibles</field>
             <field name="code">4200</field>
             <field name="type">payable</field>
-            
-            <field eval="[(6,0,[a420])]" name="parent_id"/>
+
+            <field ref="a420" name="parent_id"/>
         </record>
         <record id="a4201" model="account.account">
             <field name="name">Non convertibles</field>
             <field name="code">4201</field>
             <field name="type">payable</field>
-            
-            <field eval="[(6,0,[a420])]" name="parent_id"/>
+
+            <field ref="a420" name="parent_id"/>
         </record>
         <record id="a421" model="account.account">
             <field name="name">Emprunts obligataires non subordonnés</field>
             <field name="code">421</field>
             <field name="type">view</field>
-            
-            <field eval="[(6,0,[a42])]" name="parent_id"/>
+
+            <field ref="a42" name="parent_id"/>
         </record>
         <record id="a4210" model="account.account">
             <field name="name">Convertibles</field>
             <field name="code">4210</field>
             <field name="type">payable</field>
-            
-            <field eval="[(6,0,[a421])]" name="parent_id"/>
+
+            <field ref="a421" name="parent_id"/>
         </record>
         <record id="a4211" model="account.account">
             <field name="name">Non convertibles</field>
             <field name="code">4211</field>
             <field name="type">payable</field>
-            
-            <field eval="[(6,0,[a421])]" name="parent_id"/>
+
+            <field ref="a421" name="parent_id"/>
         </record>
         <record id="a422" model="account.account">
             <field name="name">Dettes de location-financement et assimilées</field>
             <field name="code">422</field>
             <field name="type">view</field>
-            
-            <field eval="[(6,0,[a42])]" name="parent_id"/>
+
+            <field ref="a42" name="parent_id"/>
         </record>
         <record id="a4220" model="account.account">
             <field name="name">Financement de biens immobiliers</field>
             <field name="code">4220</field>
             <field name="type">payable</field>
-            
-            <field eval="[(6,0,[a422])]" name="parent_id"/>
+
+            <field ref="a422" name="parent_id"/>
         </record>
         <record id="a4221" model="account.account">
             <field name="name">Financement de biens mobiliers</field>
             <field name="code">4221</field>
             <field name="type">payable</field>
-            
-            <field eval="[(6,0,[a422])]" name="parent_id"/>
+
+            <field ref="a422" name="parent_id"/>
         </record>
         <record id="a423" model="account.account">
             <field name="name">Etablissements de crédit</field>
             <field name="code">423</field>
             <field name="type">view</field>
-            
-            <field eval="[(6,0,[a42])]" name="parent_id"/>
+
+            <field ref="a42" name="parent_id"/>
         </record>
         <record id="a4230" model="account.account">
             <field name="name">Dettes en compte</field>
             <field name="code">4230</field>
             <field name="type">payable</field>
-            
-            <field eval="[(6,0,[a423])]" name="parent_id"/>
+
+            <field ref="a423" name="parent_id"/>
         </record>
         <record id="a4231" model="account.account">
             <field name="name">Promesses</field>
             <field name="code">4231</field>
             <field name="type">payable</field>
-            
-            <field eval="[(6,0,[a423])]" name="parent_id"/>
+
+            <field ref="a423" name="parent_id"/>
         </record>
         <record id="a4232" model="account.account">
             <field name="name">Crédits d'acceptation</field>
             <field name="code">4232</field>
             <field name="type">payable</field>
-            
-            <field eval="[(6,0,[a423])]" name="parent_id"/>
+
+            <field ref="a423" name="parent_id"/>
         </record>
         <record id="a424" model="account.account">
             <field name="name">Autres emprunts</field>
             <field name="code">424</field>
             <field name="type">payable</field>
-            
-            <field eval="[(6,0,[a42])]" name="parent_id"/>
+
+            <field ref="a42" name="parent_id"/>
         </record>
         <record id="a425" model="account.account">
             <field name="name">Dettes commerciales</field>
             <field name="code">425</field>
             <field name="type">view</field>
-            
-            <field eval="[(6,0,[a42])]" name="parent_id"/>
+
+            <field ref="a42" name="parent_id"/>
         </record>
         <record id="a4250" model="account.account">
             <field name="name">Fournisseurs</field>
             <field name="code">4250</field>
             <field name="type">payable</field>
-            
-            <field eval="[(6,0,[a425])]" name="parent_id"/>
+
+            <field ref="a425" name="parent_id"/>
         </record>
         <record id="a4251" model="account.account">
             <field name="name">Effets à payer</field>
             <field name="code">4251</field>
             <field name="type">payable</field>
-            
-            <field eval="[(6,0,[a425])]" name="parent_id"/>
+
+            <field ref="a425" name="parent_id"/>
         </record>
         <record id="a426" model="account.account">
             <field name="name">Cautionnements reçus en numéraires</field>
             <field name="code">426</field>
             <field name="type">payable</field>
-            
-            <field eval="[(6,0,[a42])]" name="parent_id"/>
+
+            <field ref="a42" name="parent_id"/>
         </record>
         <record id="a429" model="account.account">
             <field name="name">Dettes diverses</field>
             <field name="code">429</field>
             <field name="type">view</field>
-            
-            <field eval="[(6,0,[a42])]" name="parent_id"/>
+
+            <field ref="a42" name="parent_id"/>
         </record>
         <record id="a4290" model="account.account">
             <field name="name">Entreprises liées</field>
             <field name="code">4290</field>
             <field name="type">payable</field>
-            
-            <field eval="[(6,0,[a429])]" name="parent_id"/>
+
+            <field ref="a429" name="parent_id"/>
         </record>
         <record id="a4291" model="account.account">
             <field name="name">Entreprises avec lesquelles il existe un lien de participation</field>
             <field name="code">4291</field>
             <field name="type">payable</field>
-            
-            <field eval="[(6,0,[a429])]" name="parent_id"/>
+
+            <field ref="a429" name="parent_id"/>
         </record>
         <record id="a4292" model="account.account">
             <field name="name">Administrateurs, gérants, associés</field>
             <field name="code">4292</field>
             <field name="type">payable</field>
-            
-            <field eval="[(6,0,[a429])]" name="parent_id"/>
+
+            <field ref="a429" name="parent_id"/>
         </record>
         <record id="a4299" model="account.account">
             <field name="name">Autres dettes</field>
             <field name="code">4299</field>
             <field name="type">payable</field>
-            
-            <field eval="[(6,0,[a429])]" name="parent_id"/>
+
+            <field ref="a429" name="parent_id"/>
         </record>
         <record id="a43" model="account.account">
             <field name="name">DETTES FINANCIERES</field>
             <field name="code">43</field>
             <field name="type">view</field>
-            
-            <field eval="[(6,0,[a4])]" name="parent_id"/>
+
+            <field ref="a4" name="parent_id"/>
         </record>
         <record id="a430" model="account.account">
             <field name="name">Etablissements de crédit. Emprunts en compte à terme fixe</field>
             <field name="code">430</field>
             <field name="type">payable</field>
-            
-            <field eval="[(6,0,[a43])]" name="parent_id"/>
+
+            <field ref="a43" name="parent_id"/>
         </record>
         <record id="a431" model="account.account">
             <field name="name">Etablissements de crédit. Promesses</field>
             <field name="code">431</field>
             <field name="type">payable</field>
-            
-            <field eval="[(6,0,[a43])]" name="parent_id"/>
+
+            <field ref="a43" name="parent_id"/>
         </record>
         <record id="a432" model="account.account">
             <field name="name">Etablissements de crédit. Crédits d'acceptation</field>
             <field name="code">432</field>
             <field name="type">payable</field>
-            
-            <field eval="[(6,0,[a43])]" name="parent_id"/>
+
+            <field ref="a43" name="parent_id"/>
         </record>
         <record id="a433" model="account.account">
             <field name="name">Etablissements de crédit. Dettes en compte courant</field>
             <field name="code">433</field>
             <field name="type">payable</field>
-            
-            <field eval="[(6,0,[a43])]" name="parent_id"/>
+
+            <field ref="a43" name="parent_id"/>
         </record>
         <record id="a439" model="account.account">
             <field name="name">Autres emprunts</field>
             <field name="code">439</field>
             <field name="type">payable</field>
-            
-            <field eval="[(6,0,[a43])]" name="parent_id"/>
+
+            <field ref="a43" name="parent_id"/>
         </record>
         <record id="a44" model="account.account">
             <field name="name">DETTES COMMERCIALES</field>
             <field name="code">44</field>
             <field name="type">view</field>
-            
-            <field eval="[(6,0,[a4])]" name="parent_id"/>
+
+            <field ref="a4" name="parent_id"/>
         </record>
         <record id="a440" model="account.account">
             <field name="name">Fournisseurs</field>
             <field name="code">440</field>
             <field name="type">view</field>
-            
-            <field eval="[(6,0,[a44])]" name="parent_id"/>
+
+            <field ref="a44" name="parent_id"/>
         </record>
         <record id="a4400" model="account.account">
             <field name="name">Entreprises apparentées</field>
             <field name="code">4400</field>
             <field name="type">view</field>
-            
-            <field eval="[(6,0,[a440])]" name="parent_id"/>
+
+            <field ref="a440" name="parent_id"/>
         </record>
         <record id="a_pay" model="account.account">
             <field name="name">Entreprises liées</field>
             <field name="code">44000</field>
             <field name="type">payable</field>
             <field eval="True" name="reconcile"/>
-            <field eval="[(6,0,[a4400])]" name="parent_id"/>
+            <field ref="a4400" name="parent_id"/>
         </record>
-        
+
         <record id="account.property_account_payable" model="ir.property">
             <field eval="'account.account,'+str(a_pay)" name="value"/>
         </record>
-        
+
         <record id="a44001" model="account.account">
             <field name="name">Entreprises avec lesquelles il existe un lien de participation</field>
             <field name="code">44001</field>
             <field name="type">payable</field>
-            
-            <field eval="[(6,0,[a4400])]" name="parent_id"/>
+
+            <field ref="a4400" name="parent_id"/>
         </record>
         <record id="a4401" model="account.account">
             <field name="name">Fournisseurs ordinaires</field>
             <field name="code">4401</field>
             <field name="type">view</field>
-            
-            <field eval="[(6,0,[a440])]" name="parent_id"/>
+
+            <field ref="a440" name="parent_id"/>
         </record>
         <record id="a44010" model="account.account">
             <field name="name">Fournisseurs belges</field>
             <field name="code">44010</field>
             <field name="type">payable</field>
-            
-            <field eval="[(6,0,[a4401])]" name="parent_id"/>
+
+            <field ref="a4401" name="parent_id"/>
         </record>
         <record id="a44011" model="account.account">
             <field name="name">Fournisseurs CEE</field>
             <field name="code">44011</field>
             <field name="type">payable</field>
-            
-            <field eval="[(6,0,[a4401])]" name="parent_id"/>
+
+            <field ref="a4401" name="parent_id"/>
         </record>
         <record id="a44012" model="account.account">
             <field name="name">Fournisseurs importation</field>
             <field name="code">44012</field>
             <field name="type">payable</field>
-            
-            <field eval="[(6,0,[a4401])]" name="parent_id"/>
+
+            <field ref="a4401" name="parent_id"/>
         </record>
         <record id="a4402" model="account.account">
             <field name="name">Dettes envers les coparticipants</field>
             <field name="code">4402</field>
             <field name="type">payable</field>
-            
-            <field eval="[(6,0,[a440])]" name="parent_id"/>
+
+            <field ref="a440" name="parent_id"/>
         </record>
         <record id="a4403" model="account.account">
             <field name="name">Fournisseurs - retenues de garanties</field>
             <field name="code">4403</field>
             <field name="type">payable</field>
-            
-            <field eval="[(6,0,[a440])]" name="parent_id"/>
+
+            <field ref="a440" name="parent_id"/>
         </record>
         <record id="a441" model="account.account">
             <field name="name">Effets à payer</field>
             <field name="code">441</field>
             <field name="type">view</field>
-            
-            <field eval="[(6,0,[a44])]" name="parent_id"/>
+
+            <field ref="a44" name="parent_id"/>
         </record>
         <record id="a4410" model="account.account">
             <field name="name">Entreprises apparentées</field>
             <field name="code">4410</field>
             <field name="type">view</field>
-            
-            <field eval="[(6,0,[a441])]" name="parent_id"/>
+
+            <field ref="a441" name="parent_id"/>
         </record>
         <record id="a44100" model="account.account">
             <field name="name">Entreprises liées</field>
             <field name="code">44100</field>
             <field name="type">payable</field>
-            
-            <field eval="[(6,0,[a4410])]" name="parent_id"/>
+
+            <field ref="a4410" name="parent_id"/>
         </record>
         <record id="a44101" model="account.account">
             <field name="name">Entreprises avec lesquelles il existe un lien de participation</field>
             <field name="code">44101</field>
             <field name="type">payable</field>
-            
-            <field eval="[(6,0,[a4410])]" name="parent_id"/>
+
+            <field ref="a4410" name="parent_id"/>
         </record>
         <record id="a4411" model="account.account">
             <field name="name">Fournisseurs ordinaires</field>
             <field name="code">4411</field>
             <field name="type">view</field>
-            
-            <field eval="[(6,0,[a441])]" name="parent_id"/>
+
+            <field ref="a441" name="parent_id"/>
         </record>
         <record id="a44110" model="account.account">
             <field name="name">Fournisseurs belges</field>
             <field name="code">44110</field>
             <field name="type">payable</field>
-            
-            <field eval="[(6,0,[a4411])]" name="parent_id"/>
+
+            <field ref="a4411" name="parent_id"/>
         </record>
         <record id="a44111" model="account.account">
             <field name="name">Fournisseurs CEE</field>
             <field name="code">44111</field>
             <field name="type">payable</field>
-            
-            <field eval="[(6,0,[a4411])]" name="parent_id"/>
+
+            <field ref="a4411" name="parent_id"/>
         </record>
         <record id="a44112" model="account.account">
             <field name="name">Fournisseurs importation</field>
             <field name="code">44112</field>
             <field name="type">payable</field>
-            
-            <field eval="[(6,0,[a4411])]" name="parent_id"/>
+
+            <field ref="a4411" name="parent_id"/>
         </record>
         <record id="a444" model="account.account">
             <field name="name">Factures à recevoir</field>
             <field name="code">444</field>
             <field name="type">payable</field>
-            
-            <field eval="[(6,0,[a44])]" name="parent_id"/>
+
+            <field ref="a44" name="parent_id"/>
         </record>
         <record id="a446" model="account.account">
             <field name="name">Acomptes reçus</field>
             <field name="code">446</field>
             <field name="type">payable</field>
-            
-            <field eval="[(6,0,[a44])]" name="parent_id"/>
+
+            <field ref="a44" name="parent_id"/>
         </record>
         <record id="a448" model="account.account">
             <field name="name">Compensations fournisseurs</field>
             <field name="code">448</field>
             <field name="type">payable</field>
-            
-            <field eval="[(6,0,[a44])]" name="parent_id"/>
+
+            <field ref="a44" name="parent_id"/>
         </record>
         <record id="a45" model="account.account">
             <field name="name">DETTES FISCALES, SALARIALES ET SOCIALES</field>
             <field name="code">45</field>
             <field name="type">view</field>
-            
-            <field eval="[(6,0,[a4])]" name="parent_id"/>
+
+            <field ref="a4" name="parent_id"/>
         </record>
         <record id="a450" model="account.account">
             <field name="name">Dettes fiscales estimées</field>
             <field name="code">450</field>
             <field name="type">view</field>
-            
-            <field eval="[(6,0,[a45])]" name="parent_id"/>
+
+            <field ref="a45" name="parent_id"/>
         </record>
         <record id="a4501" model="account.account">
             <field name="name">à 4504 Impôts sur le résultat</field>
             <field name="code">4501</field>
             <field name="type">payable</field>
-            
-            <field eval="[(6,0,[a450])]" name="parent_id"/>
+
+            <field ref="a450" name="parent_id"/>
         </record>
         <record id="a4505" model="account.account">
             <field name="name">à 4507 Autres impôts en Belgique</field>
             <field name="code">4505</field>
             <field name="type">payable</field>
-            
-            <field eval="[(6,0,[a450])]" name="parent_id"/>
+
+            <field ref="a450" name="parent_id"/>
         </record>
         <record id="a4508" model="account.account">
             <field name="name">Impôts à l'étranger</field>
             <field name="code">4508</field>
             <field name="type">payable</field>
-            
-            <field eval="[(6,0,[a450])]" name="parent_id"/>
+
+            <field ref="a450" name="parent_id"/>
         </record>
         <record id="a451" model="account.account">
             <field name="name">T.V.A. à payer</field>
             <field name="code">451</field>
             <field name="type">view</field>
-            
-            <field eval="[(6,0,[a45])]" name="parent_id"/>
+
+            <field ref="a45" name="parent_id"/>
         </record>
         <record id="a4510" model="account.account">
             <field name="name">T.V.A. due</field>
             <field name="code">4510</field>
             <field name="type">view</field>
-            
-            <field eval="[(6,0,[a451])]" name="parent_id"/>
+
+            <field ref="a451" name="parent_id"/>
         </record>
         <record id="vat_payable0" model="account.account">
             <field name="name">T.V.A. due 0%</field>
             <field name="code">451000</field>
             <field name="type">tax</field>
-            <field eval="[(6,0,[a4510])]" name="parent_id"/>
+            <field ref="a4510" name="parent_id"/>
         </record>
         <record id="vat_payable06" model="account.account">
             <field name="name">T.V.A. due 6%</field>
             <field name="code">4510001</field>
             <field name="type">tax</field>
-            <field eval="[(6,0,[a4510])]" name="parent_id"/>
+            <field ref="a4510" name="parent_id"/>
         </record>
         <record id="vat_payable12" model="account.account">
             <field name="name">T.V.A. due 12%</field>
             <field name="code">4510002</field>
             <field name="type">tax</field>
-            <field eval="[(6,0,[a4510])]" name="parent_id"/>
+            <field ref="a4510" name="parent_id"/>
         </record>
         <record id="vat_payable21" model="account.account">
             <field name="name">T.V.A. due 21%</field>
             <field name="code">4510003</field>
             <field name="type">tax</field>
-            
-            <field eval="[(6,0,[a4510])]" name="parent_id"/>
+
+            <field ref="a4510" name="parent_id"/>
         </record>
         <record id="a4511" model="account.account">
             <field name="name">T.V.A. déductible</field>
             <field name="code">4511</field>
             <field name="type">payable</field>
-            
-            <field eval="[(6,0,[a451])]" name="parent_id"/>
+
+            <field ref="a451" name="parent_id"/>
         </record>
         <record id="a4512" model="account.account">
             <field name="name">Compte courant administration T.V.A.</field>
             <field name="code">4512</field>
             <field name="type">payable</field>
-            
-            <field eval="[(6,0,[a451])]" name="parent_id"/>
+
+            <field ref="a451" name="parent_id"/>
         </record>
         <record id="a4518" model="account.account">
             <field name="name">Taxe d'égalisation due</field>
             <field name="code">4518</field>
             <field name="type">payable</field>
-            
-            <field eval="[(6,0,[a451])]" name="parent_id"/>
+
+            <field ref="a451" name="parent_id"/>
         </record>
         <record id="a452" model="account.account">
             <field name="name">Impôts et taxes à payer</field>
             <field name="code">452</field>
             <field name="type">view</field>
-            
-            <field eval="[(6,0,[a45])]" name="parent_id"/>
+
+            <field ref="a45" name="parent_id"/>
         </record>
         <record id="a4520" model="account.account">
             <field name="name">Autres impôts sur le résultat</field>
             <field name="code">4520</field>
             <field name="type">payable</field>
-            
-            <field eval="[(6,0,[a452])]" name="parent_id"/>
+
+            <field ref="a452" name="parent_id"/>
         </record>
         <record id="a4525" model="account.account">
             <field name="name">Autres impôts et taxes en Belgique</field>
             <field name="code">4525</field>
             <field name="type">view</field>
-            
-            <field eval="[(6,0,[a452])]" name="parent_id"/>
+
+            <field ref="a452" name="parent_id"/>
         </record>
         <record id="a45250" model="account.account">
             <field name="name">Précompte immobilier</field>
             <field name="code">45250</field>
             <field name="type">payable</field>
-            
-            <field eval="[(6,0,[a4525])]" name="parent_id"/>
+
+            <field ref="a4525" name="parent_id"/>
         </record>
         <record id="a45251" model="account.account">
             <field name="name">Impôts communaux à payer</field>
             <field name="code">45251</field>
             <field name="type">payable</field>
-            
-            <field eval="[(6,0,[a4525])]" name="parent_id"/>
+
+            <field ref="a4525" name="parent_id"/>
         </record>
         <record id="a45252" model="account.account">
             <field name="name">Impôts provinciaux à payer</field>
             <field name="code">45252</field>
             <field name="type">payable</field>
-            
-            <field eval="[(6,0,[a4525])]" name="parent_id"/>
+
+            <field ref="a4525" name="parent_id"/>
         </record>
         <record id="a45253" model="account.account">
             <field name="name">Autres impôts et taxes à payer</field>
             <field name="code">45253</field>
             <field name="type">payable</field>
-            
-            <field eval="[(6,0,[a4525])]" name="parent_id"/>
+
+            <field ref="a4525" name="parent_id"/>
         </record>
         <record id="a4528" model="account.account">
             <field name="name">Impôts et taxes à l'étranger</field>
             <field name="code">4528</field>
             <field name="type">payable</field>
-            
-            <field eval="[(6,0,[a452])]" name="parent_id"/>
+
+            <field ref="a452" name="parent_id"/>
         </record>
         <record id="a453" model="account.account">
             <field name="name">Précomptes retenus</field>
             <field name="code">453</field>
             <field name="type">view</field>
-            
-            <field eval="[(6,0,[a45])]" name="parent_id"/>
+
+            <field ref="a45" name="parent_id"/>
         </record>
         <record id="a4530" model="account.account">
             <field name="name">Précompte professionnel retenu sur rémunérations</field>
             <field name="code">4530</field>
             <field name="type">payable</field>
-            
-            <field eval="[(6,0,[a453])]" name="parent_id"/>
+
+            <field ref="a453" name="parent_id"/>
         </record>
         <record id="a4531" model="account.account">
             <field name="name">Précompte professionnel retenu sur tantièmes</field>
             <field name="code">4531</field>
             <field name="type">payable</field>
-            
-            <field eval="[(6,0,[a453])]" name="parent_id"/>
+
+            <field ref="a453" name="parent_id"/>
         </record>
         <record id="a4532" model="account.account">
             <field name="name">Précompte mobilier retenu sur dividendes attribués</field>
             <field name="code">4532</field>
             <field name="type">payable</field>
-            
-            <field eval="[(6,0,[a453])]" name="parent_id"/>
+
+            <field ref="a453" name="parent_id"/>
         </record>
         <record id="a4533" model="account.account">
             <field name="name">Précompte mobilier retenu sur intérêts payés</field>
             <field name="code">4533</field>
             <field name="type">payable</field>
-            
-            <field eval="[(6,0,[a453])]" name="parent_id"/>
+
+            <field ref="a453" name="parent_id"/>
         </record>
         <record id="a4538" model="account.account">
             <field name="name">Autres précomptes retenus</field>
             <field name="code">4538</field>
             <field name="type">payable</field>
-            
-            <field eval="[(6,0,[a453])]" name="parent_id"/>
+
+            <field ref="a453" name="parent_id"/>
         </record>
         <record id="a454" model="account.account">
             <field name="name">Office National de la Sécurité Sociale</field>
             <field name="code">454</field>
             <field name="type">view</field>
-            
-            <field eval="[(6,0,[a45])]" name="parent_id"/>
+
+            <field ref="a45" name="parent_id"/>
         </record>
         <record id="a4540" model="account.account">
             <field name="name">Arriérés</field>
             <field name="code">4540</field>
             <field name="type">payable</field>
-            
-            <field eval="[(6,0,[a454])]" name="parent_id"/>
+
+            <field ref="a454" name="parent_id"/>
         </record>
         <record id="a4541" model="account.account">
             <field name="name">1er trimestre</field>
             <field name="code">4541</field>
             <field name="type">payable</field>
-            
-            <field eval="[(6,0,[a454])]" name="parent_id"/>
+
+            <field ref="a454" name="parent_id"/>
         </record>
         <record id="a4542" model="account.account">
             <field name="name">2ème trimestre</field>
             <field name="code">4542</field>
             <field name="type">payable</field>
-            
-            <field eval="[(6,0,[a454])]" name="parent_id"/>
+
+            <field ref="a454" name="parent_id"/>
         </record>
         <record id="a4543" model="account.account">
             <field name="name">3ème trimestre</field>
             <field name="code">4543</field>
             <field name="type">payable</field>
-            
-            <field eval="[(6,0,[a454])]" name="parent_id"/>
+
+            <field ref="a454" name="parent_id"/>
         </record>
         <record id="a4544" model="account.account">
             <field name="name">4ème trimestre</field>
             <field name="code">4544</field>
             <field name="type">payable</field>
-            
-            <field eval="[(6,0,[a454])]" name="parent_id"/>
+
+            <field ref="a454" name="parent_id"/>
         </record>
         <record id="a455" model="account.account">
             <field name="name">Rémunérations</field>
             <field name="code">455</field>
             <field name="type">view</field>
-            
-            <field eval="[(6,0,[a45])]" name="parent_id"/>
+
+            <field ref="a45" name="parent_id"/>
         </record>
         <record id="a4550" model="account.account">
             <field name="name">Administrateurs, gérants et commissaires</field>
             <field name="code">4550</field>
             <field name="type">payable</field>
-            
-            <field eval="[(6,0,[a455])]" name="parent_id"/>
+
+            <field ref="a455" name="parent_id"/>
         </record>
         <record id="a4551" model="account.account">
             <field name="name">Direction</field>
             <field name="code">4551</field>
             <field name="type">payable</field>
-            
-            <field eval="[(6,0,[a455])]" name="parent_id"/>
+
+            <field ref="a455" name="parent_id"/>
         </record>
         <record id="a4552" model="account.account">
             <field name="name">Employés</field>
             <field name="code">4552</field>
             <field name="type">payable</field>
-            
-            <field eval="[(6,0,[a455])]" name="parent_id"/>
+
+            <field ref="a455" name="parent_id"/>
         </record>
         <record id="a4553" model="account.account">
             <field name="name">Ouvriers</field>
             <field name="code">4553</field>
             <field name="type">payable</field>
-            
-            <field eval="[(6,0,[a455])]" name="parent_id"/>
+
+            <field ref="a455" name="parent_id"/>
         </record>
         <record id="a456" model="account.account">
             <field name="name">Pécules de vacances</field>
             <field name="code">456</field>
             <field name="type">view</field>
-            
-            <field eval="[(6,0,[a45])]" name="parent_id"/>
+
+            <field ref="a45" name="parent_id"/>
         </record>
         <record id="a4560" model="account.account">
             <field name="name">Direction</field>
             <field name="code">4560</field>
             <field name="type">payable</field>
-            
-            <field eval="[(6,0,[a456])]" name="parent_id"/>
+
+            <field ref="a456" name="parent_id"/>
         </record>
         <record id="a4561" model="account.account">
             <field name="name">Employés</field>
             <field name="code">4561</field>
             <field name="type">payable</field>
-            
-            <field eval="[(6,0,[a456])]" name="parent_id"/>
+
+            <field ref="a456" name="parent_id"/>
         </record>
         <record id="a4562" model="account.account">
             <field name="name">Ouvriers</field>
             <field name="code">4562</field>
             <field name="type">payable</field>
-            
-            <field eval="[(6,0,[a456])]" name="parent_id"/>
+
+            <field ref="a456" name="parent_id"/>
         </record>
         <record id="a459" model="account.account">
             <field name="name">Autres dettes sociales</field>
             <field name="code">459</field>
             <field name="type">view</field>
-            
-            <field eval="[(6,0,[a45])]" name="parent_id"/>
+
+            <field ref="a45" name="parent_id"/>
         </record>
         <record id="a4590" model="account.account">
             <field name="name">Provision pour gratifications de fin d'année</field>
             <field name="code">4590</field>
             <field name="type">payable</field>
-            
-            <field eval="[(6,0,[a459])]" name="parent_id"/>
+
+            <field ref="a459" name="parent_id"/>
         </record>
         <record id="a4591" model="account.account">
             <field name="name">Départs de personnel</field>
             <field name="code">4591</field>
             <field name="type">payable</field>
-            
-            <field eval="[(6,0,[a459])]" name="parent_id"/>
+
+            <field ref="a459" name="parent_id"/>
         </record>
         <record id="a4592" model="account.account">
             <field name="name">Oppositions sur rémunérations</field>
             <field name="code">4592</field>
             <field name="type">payable</field>
-            
-            <field eval="[(6,0,[a459])]" name="parent_id"/>
+
+            <field ref="a459" name="parent_id"/>
         </record>
         <record id="a4593" model="account.account">
             <field name="name">Assurances relatives au personnel</field>
             <field name="code">4593</field>
             <field name="type">view</field>
-            
-            <field eval="[(6,0,[a459])]" name="parent_id"/>
+
+            <field ref="a459" name="parent_id"/>
         </record>
         <record id="a45930" model="account.account">
             <field name="name">Assurance loi</field>
             <field name="code">45930</field>
             <field name="type">payable</field>
-            
-            <field eval="[(6,0,[a4593])]" name="parent_id"/>
+
+            <field ref="a4593" name="parent_id"/>
         </record>
         <record id="a45931" model="account.account">
             <field name="name">Assurance salaire garanti </field>
             <field name="code">45931</field>
             <field name="type">payable</field>
-            
-            <field eval="[(6,0,[a4593])]" name="parent_id"/>
+
+            <field ref="a4593" name="parent_id"/>
         </record>
         <record id="a45932" model="account.account">
             <field name="name">Assurance groupe </field>
             <field name="code">45932</field>
             <field name="type">payable</field>
-            
-            <field eval="[(6,0,[a4593])]" name="parent_id"/>
+
+            <field ref="a4593" name="parent_id"/>
         </record>
         <record id="a45933" model="account.account">
             <field name="name">Assurances individuelles</field>
             <field name="code">45933</field>
             <field name="type">payable</field>
-            
-            <field eval="[(6,0,[a4593])]" name="parent_id"/>
+
+            <field ref="a4593" name="parent_id"/>
         </record>
         <record id="a4594" model="account.account">
             <field name="name">Caisse d'assurances sociales pour travailleurs indépendants</field>
             <field name="code">4594</field>
             <field name="type">payable</field>
-            
-            <field eval="[(6,0,[a459])]" name="parent_id"/>
+
+            <field ref="a459" name="parent_id"/>
         </record>
         <record id="a4597" model="account.account">
             <field name="name">Dettes et provisions sociales diverses</field>
             <field name="code">4597</field>
             <field name="type">payable</field>
-            
-            <field eval="[(6,0,[a459])]" name="parent_id"/>
+
+            <field ref="a459" name="parent_id"/>
         </record>
         <record id="a46" model="account.account">
             <field name="name">ACOMPTES RECUS SUR COMMANDES</field>
             <field name="code">46</field>
             <field name="type">payable</field>
-            
-            <field eval="[(6,0,[a4])]" name="parent_id"/>
+
+            <field ref="a4" name="parent_id"/>
         </record>
         <record id="a47" model="account.account">
             <field name="name">DETTES DECOULANT DE L'AFFECTATION DES RESULTATS</field>
             <field name="code">47</field>
             <field name="type">view</field>
-            
-            <field eval="[(6,0,[a4])]" name="parent_id"/>
+
+            <field ref="a4" name="parent_id"/>
         </record>
         <record id="a470" model="account.account">
             <field name="name">Dividendes et tantièmes d'exercices antérieurs</field>
             <field name="code">470</field>
             <field name="type">payable</field>
-            
-            <field eval="[(6,0,[a47])]" name="parent_id"/>
+
+            <field ref="a47" name="parent_id"/>
         </record>
         <record id="a471" model="account.account">
             <field name="name">Dividendes de l'exercice</field>
             <field name="code">471</field>
             <field name="type">payable</field>
-            
-            <field eval="[(6,0,[a47])]" name="parent_id"/>
+
+            <field ref="a47" name="parent_id"/>
         </record>
         <record id="a472" model="account.account">
             <field name="name">Tantièmes de l'exercice</field>
             <field name="code">472</field>
             <field name="type">payable</field>
-            
-            <field eval="[(6,0,[a47])]" name="parent_id"/>
+
+            <field ref="a47" name="parent_id"/>
         </record>
         <record id="a473" model="account.account">
             <field name="name">Autres allocataires</field>
             <field name="code">473</field>
             <field name="type">payable</field>
-            
-            <field eval="[(6,0,[a47])]" name="parent_id"/>
+
+            <field ref="a47" name="parent_id"/>
         </record>
         <record id="a48" model="account.account">
             <field name="name">DETTES DIVERSES</field>
             <field name="code">48</field>
             <field name="type">view</field>
-            
-            <field eval="[(6,0,[a4])]" name="parent_id"/>
+
+            <field ref="a4" name="parent_id"/>
         </record>
         <record id="a480" model="account.account">
             <field name="name">Obligations et coupons échus</field>
             <field name="code">480</field>
             <field name="type">payable</field>
-            
-            <field eval="[(6,0,[a48])]" name="parent_id"/>
+
+            <field ref="a48" name="parent_id"/>
         </record>
         <record id="a481" model="account.account">
             <field name="name">Actionnaires - capital à rembourser</field>
             <field name="code">481</field>
             <field name="type">payable</field>
-            
-            <field eval="[(6,0,[a48])]" name="parent_id"/>
+
+            <field ref="a48" name="parent_id"/>
         </record>
         <record id="a482" model="account.account">
             <field name="name">Participation du personnel à payer</field>
             <field name="code">482</field>
             <field name="type">payable</field>
-            
-            <field eval="[(6,0,[a48])]" name="parent_id"/>
+
+            <field ref="a48" name="parent_id"/>
         </record>
         <record id="a483" model="account.account">
             <field name="name">Acomptes reçus d'autres tiers à moins d'un an</field>
             <field name="code">483</field>
             <field name="type">payable</field>
-            
-            <field eval="[(6,0,[a48])]" name="parent_id"/>
+
+            <field ref="a48" name="parent_id"/>
         </record>
         <record id="a486" model="account.account">
             <field name="name">Emballages et matériel consignés</field>
             <field name="code">486</field>
             <field name="type">payable</field>
-            
-            <field eval="[(6,0,[a48])]" name="parent_id"/>
+
+            <field ref="a48" name="parent_id"/>
         </record>
         <record id="a488" model="account.account">
             <field name="name">Cautionnements reçus en numéraires</field>
             <field name="code">488</field>
             <field name="type">payable</field>
-            
-            <field eval="[(6,0,[a48])]" name="parent_id"/>
+
+            <field ref="a48" name="parent_id"/>
         </record>
         <record id="a489" model="account.account">
             <field name="name">Autres dettes diverses</field>
             <field name="code">489</field>
             <field name="type">payable</field>
-            
-            <field eval="[(6,0,[a48])]" name="parent_id"/>
+
+            <field ref="a48" name="parent_id"/>
         </record>
         <record id="a49" model="account.account">
             <field name="name">COMPTES DE REGULARISATION ET COMPTES D'ATTENTE</field>
             <field name="code">49</field>
             <field name="type">view</field>
-            
-            <field eval="[(6,0,[a4])]" name="parent_id"/>
+
+            <field ref="a4" name="parent_id"/>
         </record>
         <record id="a490" model="account.account">
             <field name="name">Charges à reporter</field>
             <field name="code">490</field>
             <field name="type">payable</field>
-            
-            <field eval="[(6,0,[a49])]" name="parent_id"/>
+
+            <field ref="a49" name="parent_id"/>
         </record>
         <record id="a491" model="account.account">
             <field name="name">Produits acquis</field>
             <field name="code">491</field>
             <field name="type">view</field>
-            
-            <field eval="[(6,0,[a49])]" name="parent_id"/>
+
+            <field ref="a49" name="parent_id"/>
         </record>
         <record id="a4910" model="account.account">
             <field name="name">Produits d'exploitation</field>
             <field name="code">4910</field>
             <field name="type">view</field>
-            
-            <field eval="[(6,0,[a491])]" name="parent_id"/>
+
+            <field ref="a491" name="parent_id"/>
         </record>
         <record id="a49100" model="account.account">
             <field name="name">Ristournes, rabais à obtenir</field>
             <field name="code">49100</field>
             <field name="type">payable</field>
-            
-            <field eval="[(6,0,[a4910])]" name="parent_id"/>
+
+            <field ref="a4910" name="parent_id"/>
         </record>
         <record id="a49101" model="account.account">
             <field name="name">Commissions à obtenir</field>
             <field name="code">49101</field>
             <field name="type">payable</field>
-            
-            <field eval="[(6,0,[a4910])]" name="parent_id"/>
+
+            <field ref="a4910" name="parent_id"/>
         </record>
         <record id="a49102" model="account.account">
             <field name="name">Autres produits d'exploitation</field>
             <field name="code">49102</field>
             <field name="type">payable</field>
-            
-            <field eval="[(6,0,[a4910])]" name="parent_id"/>
+
+            <field ref="a4910" name="parent_id"/>
         </record>
         <record id="a4911" model="account.account">
             <field name="name">Produits financiers</field>
             <field name="code">4911</field>
             <field name="type">view</field>
-            
-            <field eval="[(6,0,[a491])]" name="parent_id"/>
+
+            <field ref="a491" name="parent_id"/>
         </record>
         <record id="a49110" model="account.account">
             <field name="name">Intérêts courus et non échus sur prêts et débits</field>
             <field name="code">49110</field>
             <field name="type">payable</field>
-            
-            <field eval="[(6,0,[a4911])]" name="parent_id"/>
+
+            <field ref="a4911" name="parent_id"/>
         </record>
         <record id="a49111" model="account.account">
             <field name="name">Autres produits financiers</field>
             <field name="code">49111</field>
             <field name="type">payable</field>
-            
-            <field eval="[(6,0,[a4911])]" name="parent_id"/>
+
+            <field ref="a4911" name="parent_id"/>
         </record>
         <record id="a492" model="account.account">
             <field name="name">Charges à imputer</field>
             <field name="code">492</field>
             <field name="type">payable</field>
-            
-            <field eval="[(6,0,[a49])]" name="parent_id"/>
+
+            <field ref="a49" name="parent_id"/>
         </record>
         <record id="a493" model="account.account">
             <field name="name">Produits à reporter</field>
             <field name="code">493</field>
             <field name="type">view</field>
-            
-            <field eval="[(6,0,[a49])]" name="parent_id"/>
+
+            <field ref="a49" name="parent_id"/>
         </record>
         <record id="a4930" model="account.account">
             <field name="name">Produits d'exploitation à reporter</field>
             <field name="code">4930</field>
             <field name="type">payable</field>
-            
-            <field eval="[(6,0,[a493])]" name="parent_id"/>
+
+            <field ref="a493" name="parent_id"/>
         </record>
         <record id="a4931" model="account.account">
             <field name="name">Produits financiers à reporter</field>
             <field name="code">4931</field>
             <field name="type">payable</field>
-            
-            <field eval="[(6,0,[a493])]" name="parent_id"/>
+
+            <field ref="a493" name="parent_id"/>
         </record>
         <record id="a499" model="account.account">
             <field name="name">Comptes d'attente</field>
             <field name="code">499</field>
             <field name="type">view</field>
-            
-            <field eval="[(6,0,[a49])]" name="parent_id"/>
+
+            <field ref="a49"  name="parent_id"/>
         </record>
         <record id="a4990" model="account.account">
             <field name="name">Compte d'attente</field>
             <field name="code">4990</field>
             <field name="type">payable</field>
-            
-            <field eval="[(6,0,[a499])]" name="parent_id"/>
+
+            <field ref="a499" name="parent_id"/>
         </record>
         <record id="a4991" model="account.account">
             <field name="name">Compte de répartition périodique des charges</field>
             <field name="code">4991</field>
             <field name="type">payable</field>
-            
-            <field eval="[(6,0,[a499])]" name="parent_id"/>
+
+            <field ref="a499" name="parent_id"/>
         </record>
         <record id="a4999" model="account.account">
             <field name="name">Transferts d'exercice</field>
             <field name="code">4999</field>
             <field name="type">payable</field>
-            
-            <field eval="[(6,0,[a499])]" name="parent_id"/>
+
+            <field ref="a499" name="parent_id"/>
         </record>
         <record id="a5" model="account.account">
             <field name="name">CLASSE 5. PLACEMENTS DE TRESORERIE ET DE VALEURS DISPONIBLES</field>
             <field name="code">5</field>
             <field name="type">view</field>
-            
-            <field eval="[(6,0,[a_root])]" name="parent_id"/>
+
+            <field ref="a_root" name="parent_id"/>
         </record>
         <record id="a50" model="account.account">
             <field name="name">ACTIONS PROPRES</field>
             <field name="code">50</field>
             <field name="type">cash</field>
-            
-            <field eval="[(6,0,[a5])]" name="parent_id"/>
+
+            <field ref="a5" name="parent_id"/>
         </record>
         <record id="a51" model="account.account">
             <field name="name">ACTIONS ET PARTS</field>
             <field name="code">51</field>
             <field name="type">view</field>
-            
-            <field eval="[(6,0,[a5])]" name="parent_id"/>
+
+            <field ref="a5" name="parent_id"/>
         </record>
         <record id="a510" model="account.account">
             <field name="name">Valeur d'acquisition</field>
             <field name="code">510</field>
             <field name="type">cash</field>
-            
-            <field eval="[(6,0,[a51])]" name="parent_id"/>
+
+            <field ref="a51" name="parent_id"/>
         </record>
         <record id="a511" model="account.account">
             <field name="name">Montants non appelés</field>
             <field name="code">511</field>
             <field name="type">cash</field>
-            
-            <field eval="[(6,0,[a51])]" name="parent_id"/>
+
+            <field ref="a51" name="parent_id"/>
         </record>
         <record id="a519" model="account.account">
             <field name="name">Réductions de valeur actées</field>
             <field name="code">519</field>
             <field name="type">cash</field>
-            
-            <field eval="[(6,0,[a51])]" name="parent_id"/>
+
+            <field ref="a51" name="parent_id"/>
         </record>
         <record id="a52" model="account.account">
             <field name="name">TITRES A REVENUS FIXES</field>
             <field name="code">52</field>
             <field name="type">view</field>
-            
-            <field eval="[(6,0,[a5])]" name="parent_id"/>
+
+            <field ref="a5" name="parent_id"/>
         </record>
         <record id="a520" model="account.account">
             <field name="name">Valeur d'acquisition</field>
             <field name="code">520</field>
             <field name="type">cash</field>
-            
-            <field eval="[(6,0,[a52])]" name="parent_id"/>
+
+            <field ref="a52" name="parent_id"/>
         </record>
         <record id="a529" model="account.account">
             <field name="name">Réductions de valeur actées</field>
             <field name="code">529</field>
             <field name="type">cash</field>
-            
-            <field eval="[(6,0,[a52])]" name="parent_id"/>
+
+            <field ref="a52" name="parent_id"/>
         </record>
         <record id="a53" model="account.account">
             <field name="name">DEPOTS A TERME</field>
             <field name="code">53</field>
             <field name="type">view</field>
-            
-            <field eval="[(6,0,[a5])]" name="parent_id"/>
+
+            <field ref="a5" name="parent_id"/>
         </record>
         <record id="a530" model="account.account">
             <field name="name">De plus d'un an</field>
             <field name="code">530</field>
             <field name="type">cash</field>
-            
-            <field eval="[(6,0,[a53])]" name="parent_id"/>
+
+            <field ref="a53" name="parent_id"/>
         </record>
         <record id="a531" model="account.account">
             <field name="name">De plus d'un mois et à un an au plus</field>
             <field name="code">531</field>
             <field name="type">cash</field>
-            
-            <field eval="[(6,0,[a53])]" name="parent_id"/>
+
+            <field ref="a53" name="parent_id"/>
         </record>
         <record id="a532" model="account.account">
             <field name="name">D'un mois au plus</field>
             <field name="code">532</field>
             <field name="type">cash</field>
-            
-            <field eval="[(6,0,[a53])]" name="parent_id"/>
+
+            <field ref="a53" name="parent_id"/>
         </record>
         <record id="a539" model="account.account">
             <field name="name">Réductions de valeur actées</field>
             <field name="code">539</field>
             <field name="type">cash</field>
-            
-            <field eval="[(6,0,[a53])]" name="parent_id"/>
+
+            <field ref="a53" name="parent_id"/>
         </record>
         <record id="a54" model="account.account">
             <field name="name">VALEURS ECHUES A L'ENCAISSEMENT</field>
             <field name="code">54</field>
             <field name="type">view</field>
-            
-            <field eval="[(6,0,[a5])]" name="parent_id"/>
+
+            <field ref="a5" name="parent_id"/>
         </record>
         <record id="a540" model="account.account">
             <field name="name">Chèques à encaisser</field>
             <field name="code">540</field>
             <field name="type">cash</field>
-            
-            <field eval="[(6,0,[a54])]" name="parent_id"/>
+
+            <field ref="a54" name="parent_id"/>
         </record>
         <record id="a541" model="account.account">
             <field name="name">Coupons à encaisser</field>
             <field name="code">541</field>
             <field name="type">cash</field>
-            
-            <field eval="[(6,0,[a54])]" name="parent_id"/>
+
+            <field ref="a54" name="parent_id"/>
         </record>
         <record id="a55" model="account.account">
             <field name="name">ETABLISSEMENTS DE CREDIT.</field>
             <field name="code">55</field>
             <field name="type">view</field>
-            
-            <field eval="[(6,0,[a5])]" name="parent_id"/>
+
+            <field ref="a5" name="parent_id"/>
         </record>
         <record id="a550" model="account.account">
             <field name="name">Comptes ouverts auprès des divers établissements</field>
             <field name="code">550</field>
             <field name="type">cash</field>
-            
-            <field eval="[(6,0,[a55])]" name="parent_id"/>
+
+            <field ref="a55" name="parent_id"/>
         </record>
         <record id="a56" model="account.account">
             <field name="name">OFFICE DES CHEQUES POSTAUX</field>
             <field name="code">56</field>
             <field name="type">view</field>
-            
-            <field eval="[(6,0,[a5])]" name="parent_id"/>
+
+            <field ref="a5" name="parent_id"/>
         </record>
         <record id="a560" model="account.account">
             <field name="name">Compte courant</field>
             <field name="code">560</field>
             <field name="type">cash</field>
-            
-            <field eval="[(6,0,[a56])]" name="parent_id"/>
+
+            <field ref="a56" name="parent_id"/>
         </record>
         <record id="a561" model="account.account">
             <field name="name">Chèques émis</field>
             <field name="code">561</field>
             <field name="type">cash</field>
-            
-            <field eval="[(6,0,[a56])]" name="parent_id"/>
+
+            <field ref="a56" name="parent_id"/>
         </record>
         <record id="a57" model="account.account">
             <field name="name">CAISSES</field>
             <field name="code">57</field>
             <field name="type">view</field>
-            
-            <field eval="[(6,0,[a5])]" name="parent_id"/>
+
+            <field ref="a5" name="parent_id"/>
         </record>
         <record id="a570" model="account.account">
             <field name="name">Caisses - espèces</field>
             <field name="code">570</field>
             <field name="type">view</field>
-            
-            <field eval="[(6,0,[a57])]" name="parent_id"/>
+
+            <field ref="a57" name="parent_id"/>
         </record>
         <record id="cash" model="account.account">
             <field name="name">Caisse principale</field>
             <field name="code">5700</field>
             <field name="type">cash</field>
-            
-            <field eval="[(6,0,[a570])]" name="parent_id"/>
+
+            <field ref="a570" name="parent_id"/>
         </record>
         <record id="a578" model="account.account">
             <field name="name">Caisses - timbres</field>
             <field name="code">578</field>
             <field name="type">cash</field>
-            
-            <field eval="[(6,0,[a57])]" name="parent_id"/>
+
+            <field ref="a57" name="parent_id"/>
         </record>
         <record id="a58" model="account.account">
             <field name="name">VIREMENTS INTERNES</field>
             <field name="code">58</field>
             <field name="type">cash</field>
-            
-            <field eval="[(6,0,[a5])]" name="parent_id"/>
+
+            <field ref="a5" name="parent_id"/>
         </record>
         <record id="a6" model="account.account">
             <field name="name">CLASSE 6. - CHARGES</field>
             <field name="code">6</field>
             <field name="type">view</field>
-            
-            <field eval="[(6,0,[a_root])]" name="parent_id"/>
+
+            <field ref="a_root" name="parent_id"/>
         </record>
         <record id="a60" model="account.account">
             <field name="name">APPROVISIONNEMENTS ET MARCHANDISES</field>
             <field name="code">60</field>
             <field name="type">view</field>
-            
-            <field eval="[(6,0,[a6])]" name="parent_id"/>
+
+            <field ref="a6" name="parent_id"/>
         </record>
         <record id="a_expense" model="account.account">
             <field name="name">Achats de matières premières</field>
             <field name="code">600</field>
             <field name="type">expense</field>
-            
-            <field eval="[(6,0,[a60])]" name="parent_id"/>
+
+            <field ref="a60" name="parent_id"/>
         </record>
-        
+
         <record id="account.property_account_expense_categ" model="ir.property">
             <field eval="'account.account,'+str(a_expense)" name="value"/>
         </record>
-        
+
         <record id="a601" model="account.account">
             <field name="name">Achats de fournitures</field>
             <field name="code">601</field>
             <field name="type">expense</field>
-            
-            <field eval="[(6,0,[a60])]" name="parent_id"/>
+
+            <field ref="a60" name="parent_id"/>
         </record>
         <record id="a602" model="account.account">
             <field name="name">Achats de services, travaux et études</field>
             <field name="code">602</field>
             <field name="type">expense</field>
-            
-            <field eval="[(6,0,[a60])]" name="parent_id"/>
+
+            <field ref="a60" name="parent_id"/>
         </record>
         <record id="a603" model="account.account">
             <field name="name">Sous-traitances générales</field>
             <field name="code">603</field>
             <field name="type">expense</field>
-            
-            <field eval="[(6,0,[a60])]" name="parent_id"/>
+
+            <field ref="a60" name="parent_id"/>
         </record>
         <record id="a604" model="account.account">
             <field name="name">Achats de marchandises</field>
             <field name="code">604</field>
             <field name="type">expense</field>
-            
-            <field eval="[(6,0,[a60])]" name="parent_id"/>
+
+            <field ref="a60" name="parent_id"/>
         </record>
         <record id="a605" model="account.account">
             <field name="name">Achats d'immeubles destinés à la revente</field>
             <field name="code">605</field>
             <field name="type">expense</field>
-            
-            <field eval="[(6,0,[a60])]" name="parent_id"/>
+
+            <field ref="a60" name="parent_id"/>
         </record>
         <record id="a608" model="account.account">
             <field name="name">Remises, ristournes et rabais obtenus sur achats</field>
             <field name="code">608</field>
             <field name="type">expense</field>
-            
-            <field eval="[(6,0,[a60])]" name="parent_id"/>
+
+            <field ref="a60" name="parent_id"/>
         </record>
         <record id="a609" model="account.account">
             <field name="name">Variations de stocks</field>
             <field name="code">609</field>
             <field name="type">view</field>
-            
-            <field eval="[(6,0,[a60])]" name="parent_id"/>
+
+            <field ref="a60" name="parent_id"/>
         </record>
         <record id="a6090" model="account.account">
             <field name="name">De matières premières</field>
             <field name="code">6090</field>
             <field name="type">expense</field>
-            
-            <field eval="[(6,0,[a609])]" name="parent_id"/>
+
+            <field ref="a609" name="parent_id"/>
         </record>
         <record id="a6091" model="account.account">
             <field name="name">De fournitures</field>
             <field name="code">6091</field>
             <field name="type">expense</field>
-            
-            <field eval="[(6,0,[a609])]" name="parent_id"/>
+
+            <field ref="a609" name="parent_id"/>
         </record>
         <record id="a6094" model="account.account">
             <field name="name">De marchandises</field>
             <field name="code">6094</field>
             <field name="type">expense</field>
-            
-            <field eval="[(6,0,[a609])]" name="parent_id"/>
+
+            <field ref="a609" name="parent_id"/>
         </record>
         <record id="a6095" model="account.account">
             <field name="name">D'immeubles destinés à la vente</field>
             <field name="code">6095</field>
             <field name="type">expense</field>
-            
-            <field eval="[(6,0,[a609])]" name="parent_id"/>
+
+            <field ref="a609" name="parent_id"/>
         </record>
         <record id="a61" model="account.account">
             <field name="name">SERVICES ET BIENS DIVERS</field>
             <field name="code">61</field>
             <field name="type">view</field>
-            
-            <field eval="[(6,0,[a6])]" name="parent_id"/>
+
+            <field ref="a6" name="parent_id"/>
         </record>
         <record id="a610" model="account.account">
             <field name="name">Loyers et charges locatives</field>
             <field name="code">610</field>
             <field name="type">view</field>
-            
-            <field eval="[(6,0,[a61])]" name="parent_id"/>
+
+            <field ref="a61" name="parent_id"/>
         </record>
         <record id="a6100" model="account.account">
             <field name="name">Loyers divers</field>
             <field name="code">6100</field>
             <field name="type">expense</field>
-            
-            <field eval="[(6,0,[a610])]" name="parent_id"/>
+
+            <field ref="a610" name="parent_id"/>
         </record>
         <record id="a6101" model="account.account">
             <field name="name">Charges locatives</field>
             <field name="code">6101</field>
             <field name="type">expense</field>
-            
-            <field eval="[(6,0,[a610])]" name="parent_id"/>
+
+            <field ref="a610" name="parent_id"/>
         </record>
         <record id="a611" model="account.account">
             <field name="name">Entretien et réparation</field>
             <field name="code">611</field>
             <field name="type">expense</field>
-            
-            <field eval="[(6,0,[a61])]" name="parent_id"/>
+
+            <field ref="a61" name="parent_id"/>
         </record>
         <record id="a612" model="account.account">
             <field name="name">Fournitures faites à l'entreprise</field>
             <field name="code">612</field>
             <field name="type">view</field>
-            
-            <field eval="[(6,0,[a61])]" name="parent_id"/>
+
+            <field ref="a61" name="parent_id"/>
         </record>
         <record id="a6120" model="account.account">
             <field name="name">Eau, gaz, électricité, vapeur</field>
             <field name="code">6120</field>
             <field name="type">view</field>
-            
-            <field eval="[(6,0,[a612])]" name="parent_id"/>
+
+            <field ref="a612" name="parent_id"/>
         </record>
         <record id="a61200" model="account.account">
             <field name="name">Eau</field>
             <field name="code">61200</field>
             <field name="type">expense</field>
-            
-            <field eval="[(6,0,[a6120])]" name="parent_id"/>
+
+            <field ref="a6120" name="parent_id"/>
         </record>
         <record id="a61201" model="account.account">
             <field name="name">Gaz</field>
             <field name="code">61201</field>
             <field name="type">expense</field>
-            
-            <field eval="[(6,0,[a6120])]" name="parent_id"/>
+
+            <field ref="a6120" name="parent_id"/>
         </record>
         <record id="a61202" model="account.account">
             <field name="name">Electricité</field>
             <field name="code">61202</field>
             <field name="type">expense</field>
-            
-            <field eval="[(6,0,[a6120])]" name="parent_id"/>
+
+            <field ref="a6120" name="parent_id"/>
         </record>
         <record id="a61203" model="account.account">
             <field name="name">Vapeur</field>
             <field name="code">61203</field>
             <field name="type">expense</field>
-            
-            <field eval="[(6,0,[a6120])]" name="parent_id"/>
+
+            <field ref="a6120" name="parent_id"/>
         </record>
         <record id="a6121" model="account.account">
             <field name="name">Téléphone, télégrammes, télex, téléfax, frais postaux</field>
             <field name="code">6121</field>
             <field name="type">view</field>
-            
-            <field eval="[(6,0,[a612])]" name="parent_id"/>
+
+            <field ref="a612" name="parent_id"/>
         </record>
         <record id="a61210" model="account.account">
             <field name="name">Téléphone</field>
             <field name="code">61210</field>
             <field name="type">expense</field>
-            
-            <field eval="[(6,0,[a6121])]" name="parent_id"/>
+
+            <field ref="a6121" name="parent_id"/>
         </record>
         <record id="a61211" model="account.account">
             <field name="name">Télégrammes</field>
             <field name="code">61211</field>
             <field name="type">expense</field>
-            
-            <field eval="[(6,0,[a6121])]" name="parent_id"/>
+
+            <field ref="a6121" name="parent_id"/>
         </record>
         <record id="a61212" model="account.account">
             <field name="name">Télex et téléfax</field>
             <field name="code">61212</field>
             <field name="type">expense</field>
-            
-            <field eval="[(6,0,[a6121])]" name="parent_id"/>
+
+            <field ref="a6121" name="parent_id"/>
         </record>
         <record id="a61213" model="account.account">
             <field name="name">Frais postaux</field>
             <field name="code">61213</field>
             <field name="type">expense</field>
-            
-            <field eval="[(6,0,[a6121])]" name="parent_id"/>
+
+            <field ref="a6121" name="parent_id"/>
         </record>
         <record id="a6122" model="account.account">
             <field name="name">Livres, bibliothèque</field>
             <field name="code">6122</field>
             <field name="type">expense</field>
-            
-            <field eval="[(6,0,[a612])]" name="parent_id"/>
+
+            <field ref="a612" name="parent_id"/>
         </record>
         <record id="a6123" model="account.account">
             <field name="name">Imprimés et fournitures de bureau</field>
             <field name="code">6123</field>
             <field name="type">expense</field>
-            
-            <field eval="[(6,0,[a612])]" name="parent_id"/>
+
+            <field ref="a612" name="parent_id"/>
         </record>
         <record id="a613" model="account.account">
             <field name="name">Rétributions de tiers</field>
             <field name="code">613</field>
             <field name="type">view</field>
-            
-            <field eval="[(6,0,[a61])]" name="parent_id"/>
+
+            <field ref="a61" name="parent_id"/>
         </record>
         <record id="a6130" model="account.account">
             <field name="name">Redevances et royalties</field>
             <field name="code">6130</field>
             <field name="type">view</field>
-            
-            <field eval="[(6,0,[a613])]" name="parent_id"/>
+
+            <field ref="a613" name="parent_id"/>
         </record>
         <record id="a61300" model="account.account">
             <field name="name">Redevances pour brevets, licences, marques, accessoires</field>
             <field name="code">61300</field>
             <field name="type">expense</field>
-            
-            <field eval="[(6,0,[a6130])]" name="parent_id"/>
+
+            <field ref="a6130" name="parent_id"/>
         </record>
         <record id="a61301" model="account.account">
             <field name="name">Autres redevances</field>
             <field name="code">61301</field>
             <field name="type">expense</field>
-            
-            <field eval="[(6,0,[a6130])]" name="parent_id"/>
+
+            <field ref="a6130" name="parent_id"/>
         </record>
         <record id="a6131" model="account.account">
             <field name="name">Assurances non relatives au personnel</field>
             <field name="code">6131</field>
             <field name="type">view</field>
-            
-            <field eval="[(6,0,[a613])]" name="parent_id"/>
+
+            <field ref="a613" name="parent_id"/>
         </record>
         <record id="a61310" model="account.account">
             <field name="name">Assurance incendie</field>
             <field name="code">61310</field>
             <field name="type">expense</field>
-            
-            <field eval="[(6,0,[a6131])]" name="parent_id"/>
+
+            <field ref="a6131" name="parent_id"/>
         </record>
         <record id="a61311" model="account.account">
             <field name="name">Assurance vol</field>
             <field name="code">61311</field>
             <field name="type">expense</field>
-            
-            <field eval="[(6,0,[a6131])]" name="parent_id"/>
+
+            <field ref="a6131" name="parent_id"/>
         </record>
         <record id="a61312" model="account.account">
             <field name="name">Assurance autos</field>
             <field name="code">61312</field>
             <field name="type">expense</field>
-            
-            <field eval="[(6,0,[a6131])]" name="parent_id"/>
+
+            <field ref="a6131" name="parent_id"/>
         </record>
         <record id="a61313" model="account.account">
             <field name="name">Assurance crédit</field>
             <field name="code">61313</field>
             <field name="type">expense</field>
-            
-            <field eval="[(6,0,[a6131])]" name="parent_id"/>
+
+            <field ref="a6131" name="parent_id"/>
         </record>
         <record id="a61314" model="account.account">
             <field name="name">Assurances frais généraux</field>
             <field name="code">61314</field>
             <field name="type">expense</field>
-            
-            <field eval="[(6,0,[a6131])]" name="parent_id"/>
+
+            <field ref="a6131" name="parent_id"/>
         </record>
         <record id="a6132" model="account.account">
             <field name="name">Divers</field>
             <field name="code">6132</field>
             <field name="type">view</field>
-            
-            <field eval="[(6,0,[a613])]" name="parent_id"/>
+
+            <field ref="a613" name="parent_id"/>
         </record>
         <record id="a61320" model="account.account">
             <field name="name">Commissions aux tiers</field>
             <field name="code">61320</field>
             <field name="type">expense</field>
-            
-            <field eval="[(6,0,[a6132])]" name="parent_id"/>
+
+            <field ref="a6132" name="parent_id"/>
         </record>
         <record id="a61321" model="account.account">
             <field name="name">Honoraires d'avocats, d'experts, etc ...</field>
             <field name="code">61321</field>
             <field name="type">expense</field>
-            
-            <field eval="[(6,0,[a6132])]" name="parent_id"/>
+
+            <field ref="a6132" name="parent_id"/>
         </record>
         <record id="a61322" model="account.account">
             <field name="name">Cotisations aux groupements professionnels</field>
             <field name="code">61322</field>
             <field name="type">expense</field>
-            
-            <field eval="[(6,0,[a6132])]" name="parent_id"/>
+
+            <field ref="a6132" name="parent_id"/>
         </record>
         <record id="a61323" model="account.account">
             <field name="name">Dons, libéralités, ...</field>
             <field name="code">61323</field>
             <field name="type">expense</field>
-            
-            <field eval="[(6,0,[a6132])]" name="parent_id"/>
+
+            <field ref="a6132" name="parent_id"/>
         </record>
         <record id="a61324" model="account.account">
             <field name="name">Frais de contentieux</field>
             <field name="code">61324</field>
             <field name="type">expense</field>
-            
-            <field eval="[(6,0,[a6132])]" name="parent_id"/>
+
+            <field ref="a6132" name="parent_id"/>
         </record>
         <record id="a61325" model="account.account">
             <field name="name">Publications légales</field>
             <field name="code">61325</field>
             <field name="type">expense</field>
-            
-            <field eval="[(6,0,[a6132])]" name="parent_id"/>
+
+            <field ref="a6132" name="parent_id"/>
         </record>
         <record id="a6133" model="account.account">
             <field name="name">Transports et déplacements</field>
             <field name="code">6133</field>
             <field name="type">view</field>
-            
-            <field eval="[(6,0,[a613])]" name="parent_id"/>
+
+            <field ref="a613" name="parent_id"/>
         </record>
         <record id="a61330" model="account.account">
             <field name="name">Transports de personnel</field>
             <field name="code">61330</field>
             <field name="type">expense</field>
-            
-            <field eval="[(6,0,[a6133])]" name="parent_id"/>
+
+            <field ref="a6133" name="parent_id"/>
         </record>
         <record id="a61331" model="account.account">
             <field name="name">Voyages, déplacements, représentations</field>
             <field name="code">61331</field>
             <field name="type">expense</field>
-            
-            <field eval="[(6,0,[a6133])]" name="parent_id"/>
+
+            <field ref="a6133" name="parent_id"/>
         </record>
         <record id="a6134" model="account.account">
             <field name="name">Personnel intérimaire</field>
             <field name="code">6134</field>
             <field name="type">expense</field>
-            
-            <field eval="[(6,0,[a613])]" name="parent_id"/>
+
+            <field ref="a613" name="parent_id"/>
         </record>
         <record id="a614" model="account.account">
             <field name="name">Annonces, publicité, propagande et documentation</field>
             <field name="code">614</field>
             <field name="type">view</field>
-            
-            <field eval="[(6,0,[a61])]" name="parent_id"/>
+
+            <field ref="a61" name="parent_id"/>
         </record>
         <record id="a6140" model="account.account">
             <field name="name">Annonces et insertions</field>
             <field name="code">6140</field>
             <field name="type">expense</field>
-            
-            <field eval="[(6,0,[a614])]" name="parent_id"/>
+
+            <field ref="a614" name="parent_id"/>
         </record>
         <record id="a6141" model="account.account">
             <field name="name">Catalogues et imprimés</field>
             <field name="code">6141</field>
             <field name="type">expense</field>
-            
-            <field eval="[(6,0,[a614])]" name="parent_id"/>
+
+            <field ref="a614" name="parent_id"/>
         </record>
         <record id="a6142" model="account.account">
             <field name="name">Echantillons</field>
             <field name="code">6142</field>
             <field name="type">expense</field>
-            
-            <field eval="[(6,0,[a614])]" name="parent_id"/>
+
+            <field ref="a614" name="parent_id"/>
         </record>
         <record id="a6143" model="account.account">
             <field name="name">Foires et expositions</field>
             <field name="code">6143</field>
             <field name="type">expense</field>
-            
-            <field eval="[(6,0,[a614])]" name="parent_id"/>
+
+            <field ref="a614" name="parent_id"/>
         </record>
         <record id="a6144" model="account.account">
             <field name="name">Primes</field>
             <field name="code">6144</field>
             <field name="type">expense</field>
-            
-            <field eval="[(6,0,[a614])]" name="parent_id"/>
+
+            <field ref="a614" name="parent_id"/>
         </record>
         <record id="a6145" model="account.account">
             <field name="name">Cadeaux à la clientèle</field>
             <field name="code">6145</field>
             <field name="type">expense</field>
-            
-            <field eval="[(6,0,[a614])]" name="parent_id"/>
+
+            <field ref="a614" name="parent_id"/>
         </record>
         <record id="a6146" model="account.account">
             <field name="name">Missions et réceptions</field>
             <field name="code">6146</field>
             <field name="type">expense</field>
-            
-            <field eval="[(6,0,[a614])]" name="parent_id"/>
+
+            <field ref="a614" name="parent_id"/>
         </record>
         <record id="a6147" model="account.account">
             <field name="name">Documentation</field>
             <field name="code">6147</field>
             <field name="type">expense</field>
-            
-            <field eval="[(6,0,[a614])]" name="parent_id"/>
+
+            <field ref="a614" name="parent_id"/>
         </record>
         <record id="a615" model="account.account">
             <field name="name">Sous-traitants</field>
             <field name="code">615</field>
             <field name="type">view</field>
-            
-            <field eval="[(6,0,[a61])]" name="parent_id"/>
+
+            <field ref="a61" name="parent_id"/>
         </record>
         <record id="a6150" model="account.account">
             <field name="name">Sous-traitants pour activités propres</field>
             <field name="code">6150</field>
             <field name="type">expense</field>
-            
-            <field eval="[(6,0,[a615])]" name="parent_id"/>
+
+            <field ref="a615" name="parent_id"/>
         </record>
         <record id="a6151" model="account.account">
             <field name="name">Sous-traitants d'associations momentanées</field>
             <field name="code">6151</field>
             <field name="type">expense</field>
-            
-            <field eval="[(6,0,[a615])]" name="parent_id"/>
+
+            <field ref="a615" name="parent_id"/>
         </record>
         <record id="a6152" model="account.account">
             <field name="name">Quote-part bénéficiaire des coparticipants</field>
             <field name="code">6152</field>
             <field name="type">expense</field>
-            
-            <field eval="[(6,0,[a615])]" name="parent_id"/>
+
+            <field ref="a615" name="parent_id"/>
         </record>
         <record id="a61700" model="account.account">
             <field name="name">Personnel intérimaire et personnes mises à la disposition  de l'entreprise</field>
             <field name="code">61700</field>
             <field name="type">expense</field>
-            
-            <field eval="[(6,0,[a61])]" name="parent_id"/>
+
+            <field ref="a61" name="parent_id"/>
         </record>
         <record id="a61800" model="account.account">
             <field name="name">Rémunérations, primes pour assurances extralégales</field>
             <field name="code">61800</field>
             <field name="type">expense</field>
-            
-            <field eval="[(6,0,[a61])]" name="parent_id"/>
+
+            <field ref="a61" name="parent_id"/>
         </record>
         <record id="a62" model="account.account">
             <field name="name">REMUNERATIONS, CHARGES SOCIALES ET PENSIONS</field>
             <field name="code">62</field>
             <field name="type">view</field>
-            
-            <field eval="[(6,0,[a6])]" name="parent_id"/>
+
+            <field ref="a6" name="parent_id"/>
         </record>
         <record id="a620" model="account.account">
             <field name="name">Rémunérations et avantages sociaux directs</field>
             <field name="code">620</field>
             <field name="type">view</field>
-            
-            <field eval="[(6,0,[a62])]" name="parent_id"/>
+
+            <field ref="a62" name="parent_id"/>
         </record>
         <record id="a6200" model="account.account">
             <field name="name">Administrateurs ou gérants</field>
             <field name="code">6200</field>
             <field name="type">expense</field>
-            
-            <field eval="[(6,0,[a620])]" name="parent_id"/>
+
+            <field ref="a620" name="parent_id"/>
         </record>
         <record id="a6201" model="account.account">
             <field name="name">Personnel de direction</field>
             <field name="code">6201</field>
             <field name="type">expense</field>
-            
-            <field eval="[(6,0,[a620])]" name="parent_id"/>
+
+            <field ref="a620" name="parent_id"/>
         </record>
         <record id="a6202" model="account.account">
             <field name="name">Employés</field>
             <field name="code">6202</field>
             <field name="type">expense</field>
-            
-            <field eval="[(6,0,[a620])]" name="parent_id"/>
+
+            <field ref="a620" name="parent_id"/>
         </record>
         <record id="a6203" model="account.account">
             <field name="name">Ouvriers</field>
             <field name="code">6203</field>
             <field name="type">expense</field>
-            
-            <field eval="[(6,0,[a620])]" name="parent_id"/>
+
+            <field ref="a620" name="parent_id"/>
         </record>
         <record id="a6204" model="account.account">
             <field name="name">Autres membres du personnel</field>
             <field name="code">6204</field>
             <field name="type">expense</field>
-            
-            <field eval="[(6,0,[a620])]" name="parent_id"/>
+
+            <field ref="a620" name="parent_id"/>
         </record>
         <record id="a621" model="account.account">
             <field name="name">Cotisations patronales d'assurances sociales</field>
             <field name="code">621</field>
             <field name="type">view</field>
-            
-            <field eval="[(6,0,[a62])]" name="parent_id"/>
+
+            <field ref="a62" name="parent_id"/>
         </record>
         <record id="a6210" model="account.account">
             <field name="name">Sur salaires</field>
             <field name="code">6210</field>
             <field name="type">expense</field>
-            
-            <field eval="[(6,0,[a621])]" name="parent_id"/>
+
+            <field ref="a621" name="parent_id"/>
         </record>
         <record id="a6211" model="account.account">
             <field name="name">Sur appointements et commissions</field>
             <field name="code">6211</field>
             <field name="type">expense</field>
-            
-            <field eval="[(6,0,[a621])]" name="parent_id"/>
+
+            <field ref="a621" name="parent_id"/>
         </record>
         <record id="a622" model="account.account">
             <field name="name">Primes patronales pour assurances extralégales</field>
             <field name="code">622</field>
             <field name="type">expense</field>
-            
-            <field eval="[(6,0,[a62])]" name="parent_id"/>
+
+            <field ref="a62" name="parent_id"/>
         </record>
         <record id="a623" model="account.account">
             <field name="name">Autres frais de personnel</field>
             <field name="code">623</field>
             <field name="type">view</field>
-            
-            <field eval="[(6,0,[a62])]" name="parent_id"/>
+
+            <field ref="a62" name="parent_id"/>
         </record>
         <record id="a6230" model="account.account">
             <field name="name">Assurances du personnel</field>
             <field name="code">6230</field>
             <field name="type">view</field>
-            
-            <field eval="[(6,0,[a623])]" name="parent_id"/>
+
+            <field ref="a623" name="parent_id"/>
         </record>
         <record id="a62300" model="account.account">
             <field name="name">Assurances loi, responsabilité civile, chemin du travail</field>
             <field name="code">62300</field>
             <field name="type">expense</field>
-            
-            <field eval="[(6,0,[a6230])]" name="parent_id"/>
+
+            <field ref="a6230" name="parent_id"/>
         </record>
         <record id="a62301" model="account.account">
             <field name="name">Assurance salaire garanti</field>
             <field name="code">62301</field>
             <field name="type">expense</field>
-            
-            <field eval="[(6,0,[a6230])]" name="parent_id"/>
+
+            <field ref="a6230" name="parent_id"/>
         </record>
         <record id="a62302" model="account.account">
             <field name="name">Assurances individuelles</field>
             <field name="code">62302</field>
             <field name="type">expense</field>
-            
-            <field eval="[(6,0,[a6230])]" name="parent_id"/>
+
+            <field ref="a6230" name="parent_id"/>
         </record>
         <record id="a6231" model="account.account">
             <field name="name">Charges sociales diverses</field>
             <field name="code">6231</field>
             <field name="type">view</field>
-            
-            <field eval="[(6,0,[a623])]" name="parent_id"/>
+
+            <field ref="a623" name="parent_id"/>
         </record>
         <record id="a62310" model="account.account">
             <field name="name">Jours fériés payés</field>
             <field name="code">62310</field>
             <field name="type">expense</field>
-            
-            <field eval="[(6,0,[a6231])]" name="parent_id"/>
+
+            <field ref="a6231" name="parent_id"/>
         </record>
         <record id="a62311" model="account.account">
             <field name="name">Salaire hebdomadaire garanti</field>
             <field name="code">62311</field>
             <field name="type">expense</field>
-            
-            <field eval="[(6,0,[a6231])]" name="parent_id"/>
+
+            <field ref="a6231" name="parent_id"/>
         </record>
         <record id="a62312" model="account.account">
             <field name="name">Allocations familiales complémentaires</field>
             <field name="code">62312</field>
             <field name="type">expense</field>
-            
-            <field eval="[(6,0,[a6231])]" name="parent_id"/>
+
+            <field ref="a6231" name="parent_id"/>
         </record>
         <record id="a6232" model="account.account">
             <field name="name">Charges sociales des administrateurs, gérants et commissaires</field>
             <field name="code">6232</field>
             <field name="type">view</field>
-            
-            <field eval="[(6,0,[a623])]" name="parent_id"/>
+
+            <field ref="a623" name="parent_id"/>
         </record>
         <record id="a62320" model="account.account">
             <field name="name">Allocations familiales complémentaires pour non salariés</field>
             <field name="code">62320</field>
             <field name="type">expense</field>
-            
-            <field eval="[(6,0,[a6232])]" name="parent_id"/>
+
+            <field ref="a6232" name="parent_id"/>
         </record>
         <record id="a62321" model="account.account">
             <field name="name">Lois sociales pour indépendants</field>
             <field name="code">62321</field>
             <field name="type">expense</field>
-            
-            <field eval="[(6,0,[a6232])]" name="parent_id"/>
+
+            <field ref="a6232" name="parent_id"/>
         </record>
         <record id="a62322" model="account.account">
             <field name="name">Divers</field>
             <field name="code">62322</field>
             <field name="type">expense</field>
-            
-            <field eval="[(6,0,[a6232])]" name="parent_id"/>
+
+            <field ref="a6232" name="parent_id"/>
         </record>
         <record id="a624" model="account.account">
             <field name="name">Pensions de retraite et de survie</field>
             <field name="code">624</field>
             <field name="type">view</field>
-            
-            <field eval="[(6,0,[a62])]" name="parent_id"/>
+
+            <field ref="a62" name="parent_id"/>
         </record>
         <record id="a6240" model="account.account">
             <field name="name">Administrateurs et gérants</field>
             <field name="code">6240</field>
             <field name="type">expense</field>
-            
-            <field eval="[(6,0,[a624])]" name="parent_id"/>
+
+            <field ref="a624" name="parent_id"/>
         </record>
         <record id="a6241" model="account.account">
             <field name="name">Personnel</field>
             <field name="code">6241</field>
             <field name="type">expense</field>
-            
-            <field eval="[(6,0,[a624])]" name="parent_id"/>
+
+            <field ref="a624" name="parent_id"/>
         </record>
         <record id="a625" model="account.account">
             <field name="name">Provision pour pécule de vacances</field>
             <field name="code">625</field>
             <field name="type">view</field>
-            
-            <field eval="[(6,0,[a62])]" name="parent_id"/>
+
+            <field ref="a62" name="parent_id"/>
         </record>
         <record id="a6250" model="account.account">
             <field name="name">Dotations</field>
             <field name="code">6250</field>
             <field name="type">expense</field>
-            
-            <field eval="[(6,0,[a625])]" name="parent_id"/>
+
+            <field ref="a625" name="parent_id"/>
         </record>
         <record id="a6251" model="account.account">
             <field name="name">Utilisations et reprises</field>
             <field name="code">6251</field>
             <field name="type">expense</field>
-            
-            <field eval="[(6,0,[a625])]" name="parent_id"/>
+
+            <field ref="a625" name="parent_id"/>
         </record>
         <record id="a63" model="account.account">
             <field name="name">AMORTISSEMENTS, REDUCTIONS DE VALEUR ET PROVISIONS POUR RISQUES ET CHARGES</field>
             <field name="code">63</field>
             <field name="type">view</field>
-            
-            <field eval="[(6,0,[a6])]" name="parent_id"/>
+
+            <field ref="a6" name="parent_id"/>
         </record>
         <record id="a630" model="account.account">
             <field name="name">Dotations aux amortissements et aux réductions de valeur sur immobilisations</field>
             <field name="code">630</field>
             <field name="type">view</field>
-            
-            <field eval="[(6,0,[a63])]" name="parent_id"/>
+
+            <field ref="a63" name="parent_id"/>
         </record>
         <record id="a6300" model="account.account">
             <field name="name">Dotations aux amortissements sur frais d'établissement</field>
             <field name="code">6300</field>
             <field name="type">expense</field>
-            
-            <field eval="[(6,0,[a630])]" name="parent_id"/>
+
+            <field ref="a630" name="parent_id"/>
         </record>
         <record id="a6301" model="account.account">
             <field name="name">Dotations aux amortissements sur immobilisations incorporelles</field>
             <field name="code">6301</field>
             <field name="type">expense</field>
-            
-            <field eval="[(6,0,[a630])]" name="parent_id"/>
+
+            <field ref="a630" name="parent_id"/>
         </record>
         <record id="a6302" model="account.account">
             <field name="name">Dotations aux amortissements sur immobilisations corporelles</field>
             <field name="code">6302</field>
             <field name="type">expense</field>
-            
-            <field eval="[(6,0,[a630])]" name="parent_id"/>
+
+            <field ref="a630" name="parent_id"/>
         </record>
         <record id="a6308" model="account.account">
             <field name="name">Dotations aux réductions de valeur sur immobilisations incorporelles</field>
             <field name="code">6308</field>
             <field name="type">expense</field>
-            
-            <field eval="[(6,0,[a630])]" name="parent_id"/>
+
+            <field ref="a630" name="parent_id"/>
         </record>
         <record id="a6309" model="account.account">
             <field name="name">Dotations aux réductions de valeur sur immobilisations corporelles</field>
             <field name="code">6309</field>
             <field name="type">expense</field>
-            
-            <field eval="[(6,0,[a630])]" name="parent_id"/>
+
+            <field ref="a630" name="parent_id"/>
         </record>
         <record id="a631" model="account.account">
             <field name="name">Réductions de valeur sur stocks</field>
             <field name="code">631</field>
             <field name="type">view</field>
-            
-            <field eval="[(6,0,[a63])]" name="parent_id"/>
+
+            <field ref="a63" name="parent_id"/>
         </record>
         <record id="a6310" model="account.account">
             <field name="name">Dotations</field>
             <field name="code">6310</field>
             <field name="type">expense</field>
-            
-            <field eval="[(6,0,[a631])]" name="parent_id"/>
+
+            <field ref="a631" name="parent_id"/>
         </record>
         <record id="a6311" model="account.account">
             <field name="name">Reprises</field>
             <field name="code">6311</field>
             <field name="type">expense</field>
-            
-            <field eval="[(6,0,[a631])]" name="parent_id"/>
+
+            <field ref="a631" name="parent_id"/>
         </record>
         <record id="a632" model="account.account">
             <field name="name">Réductions de valeur sur commandes en cours d'exécution</field>
             <field name="code">632</field>
             <field name="type">view</field>
-            
-            <field eval="[(6,0,[a63])]" name="parent_id"/>
+
+            <field ref="a63" name="parent_id"/>
         </record>
         <record id="a6320" model="account.account">
             <field name="name">Dotations</field>
             <field name="code">6320</field>
             <field name="type">expense</field>
-            
-            <field eval="[(6,0,[a632])]" name="parent_id"/>
+
+            <field ref="a632" name="parent_id"/>
         </record>
         <record id="a6321" model="account.account">
             <field name="name">Reprises</field>
             <field name="code">6321</field>
             <field name="type">expense</field>
-            
-            <field eval="[(6,0,[a632])]" name="parent_id"/>
+
+            <field ref="a632" name="parent_id"/>
         </record>
         <record id="a633" model="account.account">
             <field name="name">Réductions de valeur sur créances commerciales à plus d'un an</field>
             <field name="code">633</field>
             <field name="type">view</field>
-            
-            <field eval="[(6,0,[a63])]" name="parent_id"/>
+
+            <field ref="a63" name="parent_id"/>
         </record>
         <record id="a6330" model="account.account">
             <field name="name">Dotations</field>
             <field name="code">6330</field>
             <field name="type">expense</field>
-            
-            <field eval="[(6,0,[a633])]" name="parent_id"/>
+
+            <field ref="a633" name="parent_id"/>
         </record>
         <record id="a6331" model="account.account">
             <field name="name">Reprises</field>
             <field name="code">6331</field>
             <field name="type">expense</field>
-            
-            <field eval="[(6,0,[a633])]" name="parent_id"/>
+
+            <field ref="a633" name="parent_id"/>
         </record>
         <record id="a634" model="account.account">
             <field name="name">Réductions de valeur sur créances commerciales à un an au plus</field>
             <field name="code">634</field>
             <field name="type">view</field>
-            
-            <field eval="[(6,0,[a63])]" name="parent_id"/>
+
+            <field ref="a63" name="parent_id"/>
         </record>
         <record id="a6340" model="account.account">
             <field name="name">Dotations</field>
             <field name="code">6340</field>
             <field name="type">expense</field>
-            
-            <field eval="[(6,0,[a634])]" name="parent_id"/>
+
+            <field ref="a634" name="parent_id"/>
         </record>
         <record id="a6341" model="account.account">
             <field name="name">Reprises</field>
             <field name="code">6341</field>
             <field name="type">expense</field>
-            
-            <field eval="[(6,0,[a634])]" name="parent_id"/>
+
+            <field ref="a634" name="parent_id"/>
         </record>
         <record id="a635" model="account.account">
             <field name="name">Provisions pour pensions et obligations similaires</field>
             <field name="code">635</field>
             <field name="type">view</field>
-            
-            <field eval="[(6,0,[a63])]" name="parent_id"/>
+
+            <field ref="a63" name="parent_id"/>
         </record>
         <record id="a6350" model="account.account">
             <field name="name">Dotations</field>
             <field name="code">6350</field>
             <field name="type">expense</field>
-            
-            <field eval="[(6,0,[a635])]" name="parent_id"/>
+
+            <field ref="a635" name="parent_id"/>
         </record>
         <record id="a6351" model="account.account">
             <field name="name">Utilisations et reprises</field>
             <field name="code">6351</field>
             <field name="type">expense</field>
-            
-            <field eval="[(6,0,[a635])]" name="parent_id"/>
+
+            <field ref="a635" name="parent_id"/>
         </record>
         <record id="a636" model="account.account">
             <field name="name">Provisions pour grosses réparations et gros entretiens</field>
             <field name="code">636</field>
             <field name="type">view</field>
-            
-            <field eval="[(6,0,[a63])]" name="parent_id"/>
+
+            <field ref="a63" name="parent_id"/>
         </record>
         <record id="a6360" model="account.account">
             <field name="name">Dotations</field>
             <field name="code">6360</field>
             <field name="type">expense</field>
-            
-            <field eval="[(6,0,[a636])]" name="parent_id"/>
+
+            <field ref="a636" name="parent_id"/>
         </record>
         <record id="a6361" model="account.account">
             <field name="name">Utilisations et reprises</field>
             <field name="code">6361</field>
             <field name="type">expense</field>
-            
-            <field eval="[(6,0,[a636])]" name="parent_id"/>
+
+            <field ref="a636" name="parent_id"/>
         </record>
         <record id="a637" model="account.account">
             <field name="name">Provisions pour autres risques et charges</field>
             <field name="code">637</field>
             <field name="type">view</field>
-            
-            <field eval="[(6,0,[a63])]" name="parent_id"/>
+
+            <field ref="a63" name="parent_id"/>
         </record>
         <record id="a6370" model="account.account">
             <field name="name">Dotations </field>
             <field name="code">6370</field>
             <field name="type">expense</field>
-            
-            <field eval="[(6,0,[a637])]" name="parent_id"/>
+
+            <field ref="a637" name="parent_id"/>
         </record>
         <record id="a6371" model="account.account">
             <field name="name">Utilisations et reprises</field>
             <field name="code">6371</field>
             <field name="type">expense</field>
-            
-            <field eval="[(6,0,[a637])]" name="parent_id"/>
+
+            <field ref="a637" name="parent_id"/>
         </record>
         <record id="a64" model="account.account">
             <field name="name">AUTRES CHARGES D'EXPLOITATION</field>
             <field name="code">64</field>
             <field name="type">view</field>
-            
-            <field eval="[(6,0,[a6])]" name="parent_id"/>
+
+            <field ref="a6" name="parent_id"/>
         </record>
         <record id="a640" model="account.account">
             <field name="name">Charges fiscales d'exploitation</field>
             <field name="code">640</field>
             <field name="type">view</field>
-            
-            <field eval="[(6,0,[a64])]" name="parent_id"/>
+
+            <field ref="a64" name="parent_id"/>
         </record>
         <record id="a6400" model="account.account">
             <field name="name">Taxes et impôts directs</field>
             <field name="code">6400</field>
             <field name="type">view</field>
-            
-            <field eval="[(6,0,[a640])]" name="parent_id"/>
+
+            <field ref="a640" name="parent_id"/>
         </record>
         <record id="a64000" model="account.account">
             <field name="name">Taxes sur autos et camions</field>
             <field name="code">64000</field>
             <field name="type">expense</field>
-            
-            <field eval="[(6,0,[a6400])]" name="parent_id"/>
+
+            <field ref="a6400" name="parent_id"/>
         </record>
         <record id="a6401" model="account.account">
             <field name="name">Taxes et impôts indirects</field>
             <field name="code">6401</field>
             <field name="type">view</field>
-            
-            <field eval="[(6,0,[a640])]" name="parent_id"/>
+
+            <field ref="a640" name="parent_id"/>
         </record>
         <record id="a64010" model="account.account">
             <field name="name">Timbres fiscaux pris en charge par la firme</field>
             <field name="code">64010</field>
             <field name="type">expense</field>
-            
-            <field eval="[(6,0,[a6401])]" name="parent_id"/>
+
+            <field ref="a6401" name="parent_id"/>
         </record>
         <record id="a64011" model="account.account">
             <field name="name">Droits d'enregistrement</field>
             <field name="code">64011</field>
             <field name="type">expense</field>
-            
-            <field eval="[(6,0,[a6401])]" name="parent_id"/>
+
+            <field ref="a6401" name="parent_id"/>
         </record>
         <record id="a64012" model="account.account">
             <field name="name">T.V.A. non déductible</field>
             <field name="code">64012</field>
             <field name="type">expense</field>
-            
-            <field eval="[(6,0,[a6401])]" name="parent_id"/>
+
+            <field ref="a6401" name="parent_id"/>
         </record>
         <record id="a6402" model="account.account">
             <field name="name">Impôts provinciaux et communaux</field>
             <field name="code">6402</field>
             <field name="type">view</field>
-            
-            <field eval="[(6,0,[a640])]" name="parent_id"/>
+
+            <field ref="a640" name="parent_id"/>
         </record>
         <record id="a64020" model="account.account">
             <field name="name">Taxe sur la force motrice</field>
             <field name="code">64020</field>
             <field name="type">expense</field>
-            
-            <field eval="[(6,0,[a6402])]" name="parent_id"/>
+
+            <field ref="a6402" name="parent_id"/>
         </record>
         <record id="a64021" model="account.account">
             <field name="name">Taxe sur le personnel occupé</field>
             <field name="code">64021</field>
             <field name="type">expense</field>
-            
-            <field eval="[(6,0,[a6402])]" name="parent_id"/>
+
+            <field ref="a6402" name="parent_id"/>
         </record>
         <record id="a6403" model="account.account">
             <field name="name">Taxes diverses</field>
             <field name="code">6403</field>
             <field name="type">expense</field>
-            
-            <field eval="[(6,0,[a640])]" name="parent_id"/>
+
+            <field ref="a640" name="parent_id"/>
         </record>
         <record id="a641" model="account.account">
             <field name="name">Moins-values sur réalisations courantes d'immobilisations corporelles</field>
             <field name="code">641</field>
             <field name="type">expense</field>
-            
-            <field eval="[(6,0,[a64])]" name="parent_id"/>
+
+            <field ref="a64" name="parent_id"/>
         </record>
         <record id="a642" model="account.account">
             <field name="name">Moins-values sur réalisations de créances commerciales</field>
             <field name="code">642</field>
             <field name="type">expense</field>
-            
-            <field eval="[(6,0,[a64])]" name="parent_id"/>
+
+            <field ref="a64" name="parent_id"/>
         </record>
         <record id="a643" model="account.account">
             <field name="name">à 648 Charges d'exploitations diverses</field>
             <field name="code">643</field>
             <field name="type">expense</field>
-            
-            <field eval="[(6,0,[a64])]" name="parent_id"/>
+
+            <field ref="a64" name="parent_id"/>
         </record>
         <record id="a649" model="account.account">
             <field name="name">Charges d'exploitation portées à l'actif au titre de restructuration</field>
             <field name="code">649</field>
             <field name="type">expense</field>
-            
-            <field eval="[(6,0,[a64])]" name="parent_id"/>
+
+            <field ref="a64" name="parent_id"/>
         </record>
         <record id="a65" model="account.account">
             <field name="name">CHARGES FINANCIERES</field>
             <field name="code">65</field>
             <field name="type">view</field>
-            
-            <field eval="[(6,0,[a6])]" name="parent_id"/>
+
+            <field ref="a6" name="parent_id"/>
         </record>
         <record id="a650" model="account.account">
             <field name="name">Charges des dettes</field>
             <field name="code">650</field>
             <field name="type">view</field>
-            
-            <field eval="[(6,0,[a65])]" name="parent_id"/>
+
+            <field ref="a65" name="parent_id"/>
         </record>
         <record id="a6500" model="account.account">
             <field name="name">Intérêts, commissions et frais afférents aux dettes</field>
             <field name="code">6500</field>
             <field name="type">expense</field>
-            
-            <field eval="[(6,0,[a650])]" name="parent_id"/>
+
+            <field ref="a650" name="parent_id"/>
         </record>
         <record id="a6501" model="account.account">
             <field name="name">Amortissements des agios et frais d'émission d'emprunts</field>
             <field name="code">6501</field>
             <field name="type">expense</field>
-            
-            <field eval="[(6,0,[a650])]" name="parent_id"/>
+
+            <field ref="a650" name="parent_id"/>
         </record>
         <record id="a6502" model="account.account">
             <field name="name">Autres charges de dettes</field>
             <field name="code">6502</field>
             <field name="type">expense</field>
-            
-            <field eval="[(6,0,[a650])]" name="parent_id"/>
+
+            <field ref="a650" name="parent_id"/>
         </record>
         <record id="a6503" model="account.account">
             <field name="name">Intérêts intercalaires portés à l'actif</field>
             <field name="code">6503</field>
             <field name="type">expense</field>
-            
-            <field eval="[(6,0,[a650])]" name="parent_id"/>
+
+            <field ref="a650" name="parent_id"/>
         </record>
         <record id="a651" model="account.account">
             <field name="name">Réductions de valeur sur actifs circulants</field>
             <field name="code">651</field>
             <field name="type">view</field>
-            
-            <field eval="[(6,0,[a65])]" name="parent_id"/>
+
+            <field ref="a65" name="parent_id"/>
         </record>
         <record id="a6510" model="account.account">
             <field name="name">Dotations </field>
             <field name="code">6510</field>
             <field name="type">expense</field>
-            
-            <field eval="[(6,0,[a651])]" name="parent_id"/>
+
+            <field ref="a651" name="parent_id"/>
         </record>
         <record id="a6511" model="account.account">
             <field name="name">Reprises</field>
             <field name="code">6511</field>
             <field name="type">expense</field>
-            
-            <field eval="[(6,0,[a651])]" name="parent_id"/>
+
+            <field ref="a651" name="parent_id"/>
         </record>
         <record id="a652" model="account.account">
             <field name="name">Moins-values sur réalisation d'actifs circulants</field>
             <field name="code">652</field>
             <field name="type">expense</field>
-            
-            <field eval="[(6,0,[a65])]" name="parent_id"/>
+
+            <field ref="a65" name="parent_id"/>
         </record>
         <record id="a653" model="account.account">
             <field name="name">Charges d'escompte de créances</field>
             <field name="code">653</field>
             <field name="type">expense</field>
-            
-            <field eval="[(6,0,[a65])]" name="parent_id"/>
+
+            <field ref="a65" name="parent_id"/>
         </record>
         <record id="a654" model="account.account">
             <field name="name">Différences de change</field>
             <field name="code">654</field>
             <field name="type">expense</field>
-            
-            <field eval="[(6,0,[a65])]" name="parent_id"/>
+
+            <field ref="a65" name="parent_id"/>
         </record>
         <record id="a655" model="account.account">
             <field name="name">Ecarts de conversion des devises</field>
             <field name="code">655</field>
             <field name="type">expense</field>
-            
-            <field eval="[(6,0,[a65])]" name="parent_id"/>
+
+            <field ref="a65" name="parent_id"/>
         </record>
         <record id="a656" model="account.account">
             <field name="name">Frais de banques, de chèques postaux</field>
             <field name="code">656</field>
             <field name="type">expense</field>
-            
-            <field eval="[(6,0,[a65])]" name="parent_id"/>
+
+            <field ref="a65" name="parent_id"/>
         </record>
         <record id="a657" model="account.account">
             <field name="name">Commissions sur ouvertures de crédit, cautions, avals</field>
             <field name="code">657</field>
             <field name="type">expense</field>
-            
-            <field eval="[(6,0,[a65])]" name="parent_id"/>
+
+            <field ref="a65" name="parent_id"/>
         </record>
         <record id="a658" model="account.account">
             <field name="name">Frais de vente des titres</field>
             <field name="code">658</field>
             <field name="type">expense</field>
-            
-            <field eval="[(6,0,[a65])]" name="parent_id"/>
+
+            <field ref="a65" name="parent_id"/>
         </record>
         <record id="a66" model="account.account">
             <field name="name">CHARGES EXCEPTIONNELLES</field>
             <field name="code">66</field>
             <field name="type">view</field>
-            
-            <field eval="[(6,0,[a6])]" name="parent_id"/>
+
+            <field ref="a6" name="parent_id"/>
         </record>
         <record id="a660" model="account.account">
             <field name="name">Amortissements et réductions de valeur exceptionnels</field>
             <field name="code">660</field>
             <field name="type">view</field>
-            
-            <field eval="[(6,0,[a66])]" name="parent_id"/>
+
+            <field ref="a66" name="parent_id"/>
         </record>
         <record id="a6600" model="account.account">
             <field name="name">Sur frais d'établissement</field>
             <field name="code">6600</field>
             <field name="type">expense</field>
-            
-            <field eval="[(6,0,[a660])]" name="parent_id"/>
+
+            <field ref="a660" name="parent_id"/>
         </record>
         <record id="a6601" model="account.account">
             <field name="name">Sur immobilisations incorporelles</field>
             <field name="code">6601</field>
             <field name="type">expense</field>
-            
-            <field eval="[(6,0,[a660])]" name="parent_id"/>
+
+            <field ref="a660" name="parent_id"/>
         </record>
         <record id="a6602" model="account.account">
             <field name="name">Sur immobilisations corporelles</field>
             <field name="code">6602</field>
             <field name="type">expense</field>
-            
-            <field eval="[(6,0,[a660])]" name="parent_id"/>
+
+            <field ref="a660" name="parent_id"/>
         </record>
         <record id="a661" model="account.account">
             <field name="name">Réductions de valeur sur immobilisations financières</field>
             <field name="code">661</field>
             <field name="type">expense</field>
-            
-            <field eval="[(6,0,[a66])]" name="parent_id"/>
+
+            <field ref="a66" name="parent_id"/>
         </record>
         <record id="a662" model="account.account">
             <field name="name">Provisions pour risques et charges exceptionnels</field>
             <field name="code">662</field>
             <field name="type">expense</field>
-            
-            <field eval="[(6,0,[a66])]" name="parent_id"/>
+
+            <field ref="a66" name="parent_id"/>
         </record>
         <record id="a663" model="account.account">
             <field name="name">Moins-values sur réalisation d'actifs immobilisés</field>
             <field name="code">663</field>
             <field name="type">view</field>
-            
-            <field eval="[(6,0,[a66])]" name="parent_id"/>
+
+            <field ref="a66" name="parent_id"/>
         </record>
         <record id="a6630" model="account.account">
             <field name="name">Sur immobilisations incorporelles</field>
             <field name="code">6630</field>
             <field name="type">expense</field>
-            
-            <field eval="[(6,0,[a663])]" name="parent_id"/>
+
+            <field ref="a663" name="parent_id"/>
         </record>
         <record id="a6631" model="account.account">
             <field name="name">Sur immobilisations corporelles</field>
             <field name="code">6631</field>
             <field name="type">expense</field>
-            
-            <field eval="[(6,0,[a663])]" name="parent_id"/>
+
+            <field ref="a663" name="parent_id"/>
         </record>
         <record id="a6632" model="account.account">
             <field name="name">Sur immobilisations détenues en location-financement et droits similaires</field>
             <field name="code">6632</field>
             <field name="type">expense</field>
-            
-            <field eval="[(6,0,[a663])]" name="parent_id"/>
+
+            <field ref="a663" name="parent_id"/>
         </record>
         <record id="a6633" model="account.account">
             <field name="name">Sur immobilisations financières</field>
             <field name="code">6633</field>
             <field name="type">expense</field>
-            
-            <field eval="[(6,0,[a663])]" name="parent_id"/>
+
+            <field ref="a663" name="parent_id"/>
         </record>
         <record id="a6634" model="account.account">
             <field name="name">Sur immeubles acquis ou construits en vue de la revente</field>
             <field name="code">6634</field>
             <field name="type">expense</field>
-            
-            <field eval="[(6,0,[a663])]" name="parent_id"/>
+
+            <field ref="a663" name="parent_id"/>
         </record>
         <record id="a668" model="account.account">
             <field name="name">Autres charges exceptionnelles</field>
             <field name="code">668</field>
             <field name="type">expense</field>
-            
-            <field eval="[(6,0,[a66])]" name="parent_id"/>
+
+            <field ref="a66" name="parent_id"/>
         </record>
         <record id="a664" model="account.account">
             <field name="name">Pénalités et amendes diverses</field>
             <field name="code">664</field>
             <field name="type">expense</field>
-            
-            <field eval="[(6,0,[a66])]" name="parent_id"/>
+
+            <field ref="a66" name="parent_id"/>
         </record>
         <record id="a665" model="account.account">
             <field name="name">Différence de charge</field>
             <field name="code">665</field>
             <field name="type">expense</field>
-            
-            <field eval="[(6,0,[a66])]" name="parent_id"/>
+
+            <field ref="a66" name="parent_id"/>
         </record>
         <record id="a669" model="account.account">
             <field name="name">Charges exceptionnelles transférées à l'actif en frais de restructuration</field>
             <field name="code">669</field>
             <field name="type">expense</field>
-            
-            <field eval="[(6,0,[a66])]" name="parent_id"/>
+
+            <field ref="a66" name="parent_id"/>
         </record>
         <record id="a67" model="account.account">
             <field name="name">IMPOTS SUR LE RESULTAT</field>
             <field name="code">67</field>
             <field name="type">view</field>
-            
-            <field eval="[(6,0,[a6])]" name="parent_id"/>
+
+            <field ref="a6" name="parent_id"/>
         </record>
         <record id="a670" model="account.account">
             <field name="name">Impôts belges sur le résultat de l'exercice</field>
             <field name="code">670</field>
             <field name="type">view</field>
-            
-            <field eval="[(6,0,[a67])]" name="parent_id"/>
+
+            <field ref="a67" name="parent_id"/>
         </record>
         <record id="a6700" model="account.account">
             <field name="name">Impôts et précomptes dus ou versés</field>
             <field name="code">6700</field>
             <field name="type">expense</field>
-            
-            <field eval="[(6,0,[a670])]" name="parent_id"/>
+
+            <field ref="a670" name="parent_id"/>
         </record>
         <record id="a6701" model="account.account">
             <field name="name">Excédent de versements d'impôts et précomptes porté à l'actif</field>
             <field name="code">6701</field>
             <field name="type">expense</field>
-            
-            <field eval="[(6,0,[a670])]" name="parent_id"/>
+
+            <field ref="a670" name="parent_id"/>
         </record>
         <record id="a6702" model="account.account">
             <field name="name">Charges fiscales estimées</field>
             <field name="code">6702</field>
             <field name="type">expense</field>
-            
-            <field eval="[(6,0,[a670])]" name="parent_id"/>
+
+            <field ref="a670" name="parent_id"/>
         </record>
         <record id="a671" model="account.account">
             <field name="name">Impôts belges sur le résultat d'exercices antérieurs</field>
             <field name="code">671</field>
             <field name="type">view</field>
-            
-            <field eval="[(6,0,[a67])]" name="parent_id"/>
+
+            <field ref="a67" name="parent_id"/>
         </record>
         <record id="a6710" model="account.account">
             <field name="name">Suppléments d'impôts dus ou versés</field>
             <field name="code">6710</field>
             <field name="type">expense</field>
-            
-            <field eval="[(6,0,[a671])]" name="parent_id"/>
+
+            <field ref="a671" name="parent_id"/>
         </record>
         <record id="a6711" model="account.account">
             <field name="name">Suppléments d'impôts estimés</field>
             <field name="code">6711</field>
             <field name="type">expense</field>
-            
-            <field eval="[(6,0,[a671])]" name="parent_id"/>
+
+            <field ref="a671" name="parent_id"/>
         </record>
         <record id="a6712" model="account.account">
             <field name="name">Provisions fiscales constituées</field>
             <field name="code">6712</field>
             <field name="type">expense</field>
-            
-            <field eval="[(6,0,[a671])]" name="parent_id"/>
+
+            <field ref="a671" name="parent_id"/>
         </record>
         <record id="a672" model="account.account">
             <field name="name">Impôts étrangers sur le résultat de l'exercice</field>
             <field name="code">672</field>
             <field name="type">expense</field>
-            
-            <field eval="[(6,0,[a67])]" name="parent_id"/>
+
+            <field ref="a67" name="parent_id"/>
         </record>
         <record id="a673" model="account.account">
             <field name="name">Impôts étrangers sur le résultat d'exercices antérieurs</field>
             <field name="code">673</field>
             <field name="type">expense</field>
-            
-            <field eval="[(6,0,[a67])]" name="parent_id"/>
+
+            <field ref="a67" name="parent_id"/>
         </record>
         <record id="a68" model="account.account">
             <field name="name">TRANSFERTS AUX RESERVES IMMUNISEES</field>
             <field name="code">68</field>
             <field name="type">expense</field>
-            
-            <field eval="[(6,0,[a6])]" name="parent_id"/>
+
+            <field ref="a6" name="parent_id"/>
         </record>
         <record id="a69" model="account.account">
             <field name="name">AFFECTATION DES RESULTATS</field>
             <field name="code">69</field>
             <field name="type">view</field>
-            
-            <field eval="[(6,0,[a6])]" name="parent_id"/>
+
+            <field ref="a6" name="parent_id"/>
         </record>
         <record id="a690" model="account.account">
             <field name="name">Perte reportée de l'exercice précédent</field>
             <field name="code">690</field>
             <field name="type">expense</field>
-            
-            <field eval="[(6,0,[a69])]" name="parent_id"/>
+
+            <field ref="a69" name="parent_id"/>
         </record>
         <record id="a691" model="account.account">
             <field name="name">Dotation à la réserve légale</field>
             <field name="code">691</field>
             <field name="type">expense</field>
-            
-            <field eval="[(6,0,[a69])]" name="parent_id"/>
+
+            <field ref="a69" name="parent_id"/>
         </record>
         <record id="a692" model="account.account">
             <field name="name">Dotation aux autres réserves</field>
             <field name="code">692</field>
             <field name="type">expense</field>
-            
-            <field eval="[(6,0,[a69])]" name="parent_id"/>
+
+            <field ref="a69" name="parent_id"/>
         </record>
         <record id="a693" model="account.account">
             <field name="name">Bénéfice à reporter</field>
             <field name="code">693</field>
             <field name="type">expense</field>
-            
-            <field eval="[(6,0,[a69])]" name="parent_id"/>
+
+            <field ref="a69" name="parent_id"/>
         </record>
         <record id="a694" model="account.account">
             <field name="name">Rémunération du capital</field>
             <field name="code">694</field>
             <field name="type">expense</field>
-            
-            <field eval="[(6,0,[a69])]" name="parent_id"/>
+
+            <field ref="a69" name="parent_id"/>
         </record>
         <record id="a695" model="account.account">
             <field name="name">Administrateurs ou gérants</field>
             <field name="code">695</field>
             <field name="type">expense</field>
-            
-            <field eval="[(6,0,[a69])]" name="parent_id"/>
+
+            <field ref="a69" name="parent_id"/>
         </record>
         <record id="a696" model="account.account">
             <field name="name">Autres allocataires</field>
             <field name="code">696</field>
             <field name="type">expense</field>
-            
-            <field eval="[(6,0,[a69])]" name="parent_id"/>
+
+            <field ref="a69" name="parent_id"/>
         </record>
         <record id="a7" model="account.account">
             <field name="name">CLASSE 7. - PRODUITS</field>
             <field name="code">7</field>
             <field name="type">view</field>
-            
-            <field eval="[(6,0,[a_root])]" name="parent_id"/>
+
+            <field ref="a_root" name="parent_id"/>
         </record>
         <record id="a70" model="account.account">
             <field name="name">CHIFFRE D'AFFAIRES</field>
             <field name="code">70</field>
             <field name="type">view</field>
-            
-            <field eval="[(6,0,[a7])]" name="parent_id"/>
+
+            <field ref="a7" name="parent_id"/>
         </record>
         <record id="a700" model="account.account">
             <field name="name">Ventes de marchandises</field>
             <field name="code">700</field>
             <field name="type">view</field>
-            
-            <field eval="[(6,0,[a70])]" name="parent_id"/>
+
+            <field ref="a70" name="parent_id"/>
         </record>
         <record id="a7000" model="account.account">
             <field name="name">Ventes en Belgique</field>
             <field name="code">7000</field>
             <field name="type">income</field>
-            
-            <field eval="[(6,0,[a700])]" name="parent_id"/>
+
+            <field ref="a700" name="parent_id"/>
         </record>
         <record id="a7001" model="account.account">
             <field name="name">Ventes dans les pays membres de la C.E.E.</field>
             <field name="code">7001</field>
             <field name="type">income</field>
-            
-            <field eval="[(6,0,[a700])]" name="parent_id"/>
+
+            <field ref="a700" name="parent_id"/>
         </record>
         <record id="a7002" model="account.account">
             <field name="name">Ventes à l'exportation</field>
             <field name="code">7002</field>
             <field name="type">income</field>
-            
-            <field eval="[(6,0,[a700])]" name="parent_id"/>
+
+            <field ref="a700" name="parent_id"/>
         </record>
         <record id="a701" model="account.account">
             <field name="name">Ventes de produits finis</field>
             <field name="code">701</field>
             <field name="type">view</field>
-            
-            <field eval="[(6,0,[a70])]" name="parent_id"/>
+
+            <field ref="a70" name="parent_id"/>
         </record>
         <record id="a_sale" model="account.account">
             <field name="name">Ventes en Belgique</field>
             <field name="code">7010</field>
             <field name="type">income</field>
-            
-            <field eval="[(6,0,[a701])]" name="parent_id"/>
+
+            <field ref="a701" name="parent_id"/>
         </record>
-        
+
         <record id="account.property_account_income_categ" model="ir.property">
             <field eval="'account.account,'+str(a_sale)" name="value"/>
         </record>
-        
+
         <record id="a7011" model="account.account">
             <field name="name">Ventes dans les pays membres de la C.E.E.</field>
             <field name="code">7011</field>
             <field name="type">income</field>
-            
-            <field eval="[(6,0,[a701])]" name="parent_id"/>
+
+            <field ref="a701" name="parent_id"/>
         </record>
         <record id="a7012" model="account.account">
             <field name="name">Ventes à l'exportation</field>
             <field name="code">7012</field>
             <field name="type">income</field>
-            
-            <field eval="[(6,0,[a701])]" name="parent_id"/>
+
+            <field ref="a701" name="parent_id"/>
         </record>
         <record id="a702" model="account.account">
             <field name="name">Ventes de déchets et rebuts</field>
             <field name="code">702</field>
             <field name="type">view</field>
-            
-            <field eval="[(6,0,[a70])]" name="parent_id"/>
+
+            <field ref="a70" name="parent_id"/>
         </record>
         <record id="a7020" model="account.account">
             <field name="name">Ventes en Belgique</field>
             <field name="code">7020</field>
             <field name="type">income</field>
-            
-            <field eval="[(6,0,[a702])]" name="parent_id"/>
+
+            <field ref="a702" name="parent_id"/>
         </record>
         <record id="a7021" model="account.account">
             <field name="name">Ventes dans les pays membres de la C.E.E.</field>
             <field name="code">7021</field>
             <field name="type">income</field>
-            
-            <field eval="[(6,0,[a702])]" name="parent_id"/>
+
+            <field ref="a702" name="parent_id"/>
         </record>
         <record id="a7022" model="account.account">
             <field name="name">Ventes à l'exportation</field>
             <field name="code">7022</field>
             <field name="type">income</field>
-            
-            <field eval="[(6,0,[a702])]" name="parent_id"/>
+
+            <field ref="a702" name="parent_id"/>
         </record>
         <record id="a703" model="account.account">
             <field name="name">Ventes d'emballages récupérables</field>
             <field name="code">703</field>
             <field name="type">income</field>
-            
-            <field eval="[(6,0,[a70])]" name="parent_id"/>
+
+            <field ref="a70" name="parent_id"/>
         </record>
         <record id="a704" model="account.account">
             <field name="name">Facturations des travaux en cours</field>
             <field name="code">704</field>
             <field name="type">income</field>
-            
-            <field eval="[(6,0,[a70])]" name="parent_id"/>
+
+            <field ref="a70" name="parent_id"/>
         </record>
         <record id="a705" model="account.account">
             <field name="name">Prestations de services</field>
             <field name="code">705</field>
             <field name="type">view</field>
-            
-            <field eval="[(6,0,[a70])]" name="parent_id"/>
+
+            <field ref="a70" name="parent_id"/>
         </record>
         <record id="a7050" model="account.account">
             <field name="name">Prestations de services en Belgique</field>
             <field name="code">7050</field>
             <field name="type">income</field>
-            
-            <field eval="[(6,0,[a705])]" name="parent_id"/>
+
+            <field ref="a705" name="parent_id"/>
         </record>
         <record id="a7051" model="account.account">
             <field name="name">Prestations de services dans les pays membres de la C.E.E.</field>
             <field name="code">7051</field>
             <field name="type">income</field>
-            
-            <field eval="[(6,0,[a705])]" name="parent_id"/>
+
+            <field ref="a705" name="parent_id"/>
         </record>
         <record id="a7052" model="account.account">
             <field name="name">Prestations de services en vue de l'exportation</field>
             <field name="code">7052</field>
             <field name="type">income</field>
-            
-            <field eval="[(6,0,[a705])]" name="parent_id"/>
+
+            <field ref="a705" name="parent_id"/>
         </record>
         <record id="a706" model="account.account">
             <field name="name">Pénalités et dédits obtenus par l'entreprise</field>
             <field name="code">706</field>
             <field name="type">income</field>
-            
-            <field eval="[(6,0,[a70])]" name="parent_id"/>
+
+            <field ref="a70" name="parent_id"/>
         </record>
         <record id="a708" model="account.account">
             <field name="name">Remises, ristournes et rabais accordés</field>
             <field name="code">708</field>
             <field name="type">view</field>
-            
-            <field eval="[(6,0,[a70])]" name="parent_id"/>
+
+            <field ref="a70" name="parent_id"/>
         </record>
         <record id="a7080" model="account.account">
             <field name="name">Sur ventes de marchandises</field>
             <field name="code">7080</field>
             <field name="type">income</field>
-            
-            <field eval="[(6,0,[a708])]" name="parent_id"/>
+
+            <field ref="a708" name="parent_id"/>
         </record>
         <record id="a7081" model="account.account">
             <field name="name">Sur ventes de produits finis</field>
             <field name="code">7081</field>
             <field name="type">income</field>
-            
-            <field eval="[(6,0,[a708])]" name="parent_id"/>
+
+            <field ref="a708" name="parent_id"/>
         </record>
         <record id="a7082" model="account.account">
             <field name="name">Sur ventes de déchets et rebuts</field>
             <field name="code">7082</field>
             <field name="type">income</field>
-            
-            <field eval="[(6,0,[a708])]" name="parent_id"/>
+
+            <field ref="a708" name="parent_id"/>
         </record>
         <record id="a7083" model="account.account">
             <field name="name">Sur prestations de services</field>
             <field name="code">7083</field>
             <field name="type">income</field>
-            
-            <field eval="[(6,0,[a708])]" name="parent_id"/>
+
+            <field ref="a708" name="parent_id"/>
         </record>
         <record id="a7084" model="account.account">
             <field name="name">Mali sur travaux facturés aux associations momentanées</field>
             <field name="code">7084</field>
             <field name="type">income</field>
-            
-            <field eval="[(6,0,[a708])]" name="parent_id"/>
+
+            <field ref="a708" name="parent_id"/>
         </record>
         <record id="a71" model="account.account">
             <field name="name">VARIATION DES STOCKS ET DES COMMANDES EN COURS D'EXECUTION</field>
             <field name="code">71</field>
             <field name="type">view</field>
-            
-            <field eval="[(6,0,[a7])]" name="parent_id"/>
+
+            <field ref="a7" name="parent_id"/>
         </record>
         <record id="a712" model="account.account">
             <field name="name">Des en cours de fabrication</field>
             <field name="code">712</field>
             <field name="type">income</field>
-            
-            <field eval="[(6,0,[a71])]" name="parent_id"/>
+
+            <field ref="a71" name="parent_id"/>
         </record>
         <record id="a713" model="account.account">
             <field name="name">Des produits finis</field>
             <field name="code">713</field>
             <field name="type">income</field>
-            
-            <field eval="[(6,0,[a71])]" name="parent_id"/>
+
+            <field ref="a71" name="parent_id"/>
         </record>
         <record id="a715" model="account.account">
             <field name="name">Des immeubles construits destinés à la vente</field>
             <field name="code">715</field>
             <field name="type">income</field>
-            
-            <field eval="[(6,0,[a71])]" name="parent_id"/>
+
+            <field ref="a71" name="parent_id"/>
         </record>
         <record id="a717" model="account.account">
             <field name="name">Des commandes en cours d'exécution</field>
             <field name="code">717</field>
             <field name="type">view</field>
-            
-            <field eval="[(6,0,[a71])]" name="parent_id"/>
+
+            <field ref="a71" name="parent_id"/>
         </record>
         <record id="a7170" model="account.account">
             <field name="name">Commandes en cours - Coût de revient</field>
             <field name="code">7170</field>
             <field name="type">view</field>
-            
-            <field eval="[(6,0,[a717])]" name="parent_id"/>
+
+            <field ref="a717" name="parent_id"/>
         </record>
         <record id="a71700" model="account.account">
             <field name="name">Coût des commandes en cours d'exécution</field>
             <field name="code">71700</field>
             <field name="type">income</field>
-            
-            <field eval="[(6,0,[a7170])]" name="parent_id"/>
+
+            <field ref="a7170" name="parent_id"/>
         </record>
         <record id="a71701" model="account.account">
             <field name="name">Coût des travaux en cours des associations momentanées</field>
             <field name="code">71701</field>
             <field name="type">income</field>
-            
-            <field eval="[(6,0,[a7170])]" name="parent_id"/>
+
+            <field ref="a7170" name="parent_id"/>
         </record>
         <record id="a7171" model="account.account">
             <field name="name">Bénéfices portés en compte sur commandes en cours</field>
             <field name="code">7171</field>
             <field name="type">view</field>
-            
-            <field eval="[(6,0,[a717])]" name="parent_id"/>
+
+            <field ref="a717" name="parent_id"/>
         </record>
         <record id="a71710" model="account.account">
             <field name="name">Sur commandes en cours d'exécution</field>
             <field name="code">71710</field>
             <field name="type">income</field>
-            
-            <field eval="[(6,0,[a7171])]" name="parent_id"/>
+
+            <field ref="a7171" name="parent_id"/>
         </record>
         <record id="a71711" model="account.account">
             <field name="name">Sur travaux en cours des associations momentanées</field>
             <field name="code">71711</field>
             <field name="type">income</field>
-            
-            <field eval="[(6,0,[a7171])]" name="parent_id"/>
+
+            <field ref="a7171" name="parent_id"/>
         </record>
         <record id="a72" model="account.account">
             <field name="name">PRODUCTION IMMOBILISEE</field>
             <field name="code">72</field>
             <field name="type">view</field>
-            
-            <field eval="[(6,0,[a7])]" name="parent_id"/>
+
+            <field ref="a7" name="parent_id"/>
         </record>
         <record id="a720" model="account.account">
             <field name="name">En frais d'établissement</field>
             <field name="code">720</field>
             <field name="type">income</field>
-            
-            <field eval="[(6,0,[a72])]" name="parent_id"/>
+
+            <field ref="a72" name="parent_id"/>
         </record>
         <record id="a721" model="account.account">
             <field name="name">En immobilisations incorporelles</field>
             <field name="code">721</field>
             <field name="type">income</field>
-            
-            <field eval="[(6,0,[a72])]" name="parent_id"/>
+
+            <field ref="a72" name="parent_id"/>
         </record>
         <record id="a722" model="account.account">
             <field name="name">En immobilisations corporelles</field>
             <field name="code">722</field>
             <field name="type">income</field>
-            
-            <field eval="[(6,0,[a72])]" name="parent_id"/>
+
+            <field ref="a72" name="parent_id"/>
         </record>
         <record id="a723" model="account.account">
             <field name="name">En immobilisations en cours</field>
             <field name="code">723</field>
             <field name="type">income</field>
-            
-            <field eval="[(6,0,[a72])]" name="parent_id"/>
+
+            <field ref="a72" name="parent_id"/>
         </record>
         <record id="a74" model="account.account">
             <field name="name">AUTRES PRODUITS D'EXPLOITATION</field>
             <field name="code">74</field>
             <field name="type">view</field>
-            
-            <field eval="[(6,0,[a7])]" name="parent_id"/>
+
+            <field ref="a7" name="parent_id"/>
         </record>
         <record id="a740" model="account.account">
             <field name="name">Subsides d'exploitation et montants compensatoires</field>
             <field name="code">740</field>
             <field name="type">income</field>
-            
-            <field eval="[(6,0,[a74])]" name="parent_id"/>
+
+            <field ref="a74" name="parent_id"/>
         </record>
         <record id="a741" model="account.account">
             <field name="name">Plus-values sur réalisations courantes d'immobilisations corporelles</field>
             <field name="code">741</field>
             <field name="type">income</field>
-            
-            <field eval="[(6,0,[a74])]" name="parent_id"/>
+
+            <field ref="a74" name="parent_id"/>
         </record>
         <record id="a742" model="account.account">
             <field name="name">Plus-values sur réalisations de créances commerciales</field>
             <field name="code">742</field>
             <field name="type">income</field>
-            
-            <field eval="[(6,0,[a74])]" name="parent_id"/>
+
+            <field ref="a74" name="parent_id"/>
         </record>
         <record id="a743" model="account.account">
             <field name="name">Produits de services exploités dans l'intérêt du personnel</field>
             <field name="code">743</field>
             <field name="type">income</field>
-            
-            <field eval="[(6,0,[a74])]" name="parent_id"/>
+
+            <field ref="a74" name="parent_id"/>
         </record>
         <record id="a744" model="account.account">
             <field name="name">Commissions et courtages</field>
             <field name="code">744</field>
             <field name="type">income</field>
-            
-            <field eval="[(6,0,[a74])]" name="parent_id"/>
+
+            <field ref="a74" name="parent_id"/>
         </record>
         <record id="a745" model="account.account">
             <field name="name">Redevances pour brevets et licences</field>
             <field name="code">745</field>
             <field name="type">income</field>
-            
-            <field eval="[(6,0,[a74])]" name="parent_id"/>
+
+            <field ref="a74" name="parent_id"/>
         </record>
         <record id="a746" model="account.account">
             <field name="name">Prestations de services</field>
             <field name="code">746</field>
             <field name="type">income</field>
-            
-            <field eval="[(6,0,[a74])]" name="parent_id"/>
+
+            <field ref="a74" name="parent_id"/>
         </record>
         <record id="a747" model="account.account">
             <field name="name">Revenus des immeubles affectés aux activités non professionnelles</field>
             <field name="code">747</field>
             <field name="type">income</field>
-            
-            <field eval="[(6,0,[a74])]" name="parent_id"/>
+
+            <field ref="a74" name="parent_id"/>
         </record>
         <record id="a748" model="account.account">
             <field name="name">Locations diverses à caractère professionnel</field>
             <field name="code">748</field>
             <field name="type">income</field>
-            
-            <field eval="[(6,0,[a74])]" name="parent_id"/>
+
+            <field ref="a74" name="parent_id"/>
         </record>
         <record id="a749" model="account.account">
             <field name="name">Produits divers</field>
             <field name="code">749</field>
             <field name="type">view</field>
-            
-            <field eval="[(6,0,[a74])]" name="parent_id"/>
+
+            <field ref="a74" name="parent_id"/>
         </record>
         <record id="a7490" model="account.account">
             <field name="name">Bonis sur reprises d'emballages consignés</field>
             <field name="code">7490</field>
             <field name="type">income</field>
-            
-            <field eval="[(6,0,[a749])]" name="parent_id"/>
+
+            <field ref="a749" name="parent_id"/>
         </record>
         <record id="a7491" model="account.account">
             <field name="name">Bonis sur travaux en associations momentanées</field>
             <field name="code">7491</field>
             <field name="type">income</field>
-            
-            <field eval="[(6,0,[a749])]" name="parent_id"/>
+
+            <field ref="a749" name="parent_id"/>
         </record>
         <record id="a75" model="account.account">
             <field name="name">PRODUITS FINANCIERS</field>
             <field name="code">75</field>
             <field name="type">view</field>
-            
-            <field eval="[(6,0,[a7])]" name="parent_id"/>
+
+            <field ref="a7" name="parent_id"/>
         </record>
         <record id="a750" model="account.account">
             <field name="name">Produits des immobilisations financières</field>
             <field name="code">750</field>
             <field name="type">view</field>
-            
-            <field eval="[(6,0,[a75])]" name="parent_id"/>
+
+            <field ref="a75" name="parent_id"/>
         </record>
         <record id="a7500" model="account.account">
             <field name="name">Revenus des actions</field>
             <field name="code">7500</field>
             <field name="type">income</field>
-            
-            <field eval="[(6,0,[a750])]" name="parent_id"/>
+
+            <field ref="a750" name="parent_id"/>
         </record>
         <record id="a7501" model="account.account">
             <field name="name">Revenus des obligations</field>
             <field name="code">7501</field>
             <field name="type">income</field>
-            
-            <field eval="[(6,0,[a750])]" name="parent_id"/>
+
+            <field ref="a750" name="parent_id"/>
         </record>
         <record id="a7502" model="account.account">
             <field name="name">Revenus des créances à plus d'un an</field>
             <field name="code">7502</field>
             <field name="type">income</field>
-            
-            <field eval="[(6,0,[a750])]" name="parent_id"/>
+
+            <field ref="a750" name="parent_id"/>
         </record>
         <record id="a751" model="account.account">
             <field name="name">Produits des actifs circulants</field>
             <field name="code">751</field>
             <field name="type">income</field>
-            
-            <field eval="[(6,0,[a75])]" name="parent_id"/>
+
+            <field ref="a75" name="parent_id"/>
         </record>
         <record id="a752" model="account.account">
             <field name="name">Plus-values sur réalisations d'actifs circulants</field>
             <field name="code">752</field>
             <field name="type">income</field>
-            
-            <field eval="[(6,0,[a75])]" name="parent_id"/>
+
+            <field ref="a75" name="parent_id"/>
         </record>
         <record id="a753" model="account.account">
             <field name="name">Subsides en capital et en intérêts</field>
             <field name="code">753</field>
             <field name="type">income</field>
-            
-            <field eval="[(6,0,[a75])]" name="parent_id"/>
+
+            <field ref="a75" name="parent_id"/>
         </record>
         <record id="a754" model="account.account">
             <field name="name">Différences de change</field>
             <field name="code">754</field>
             <field name="type">income</field>
-            
-            <field eval="[(6,0,[a75])]" name="parent_id"/>
+
+            <field ref="a75" name="parent_id"/>
         </record>
         <record id="a755" model="account.account">
             <field name="name">Ecarts de conversion des devises</field>
             <field name="code">755</field>
             <field name="type">income</field>
-            
-            <field eval="[(6,0,[a75])]" name="parent_id"/>
+
+            <field ref="a75" name="parent_id"/>
         </record>
         <record id="a756" model="account.account">
             <field name="name">Produits des autres créances</field>
             <field name="code">756</field>
             <field name="type">income</field>
-            
-            <field eval="[(6,0,[a75])]" name="parent_id"/>
+
+            <field ref="a75" name="parent_id"/>
         </record>
         <record id="a757" model="account.account">
             <field name="name">Escomptes obtenus</field>
             <field name="code">757</field>
             <field name="type">income</field>
-            
-            <field eval="[(6,0,[a75])]" name="parent_id"/>
+
+            <field ref="a75" name="parent_id"/>
         </record>
         <record id="a76" model="account.account">
             <field name="name">PRODUITS EXCEPTIONNELS</field>
             <field name="code">76</field>
             <field name="type">view</field>
-            
-            <field eval="[(6,0,[a7])]" name="parent_id"/>
+
+            <field ref="a7" name="parent_id"/>
         </record>
         <record id="a760" model="account.account">
             <field name="name">Reprises d'amortissements et de réductions de valeur</field>
             <field name="code">760</field>
             <field name="type">view</field>
-            
-            <field eval="[(6,0,[a76])]" name="parent_id"/>
+
+            <field ref="a76" name="parent_id"/>
         </record>
         <record id="a7600" model="account.account">
             <field name="name">Sur immobilisations incorporelles</field>
             <field name="code">7600</field>
             <field name="type">income</field>
-            
-            <field eval="[(6,0,[a760])]" name="parent_id"/>
+
+            <field ref="a760" name="parent_id"/>
         </record>
         <record id="a7601" model="account.account">
             <field name="name">Sur immobilisations corporelles</field>
             <field name="code">7601</field>
             <field name="type">income</field>
-            
-            <field eval="[(6,0,[a760])]" name="parent_id"/>
+
+            <field ref="a760" name="parent_id"/>
         </record>
         <record id="a761" model="account.account">
             <field name="name">Reprises de réductions de valeur sur immobilisations financières</field>
             <field name="code">761</field>
             <field name="type">income</field>
-            
-            <field eval="[(6,0,[a76])]" name="parent_id"/>
+
+            <field ref="a76" name="parent_id"/>
         </record>
         <record id="a762" model="account.account">
             <field name="name">Reprises de provisions pour risques et charges exceptionnelles</field>
             <field name="code">762</field>
             <field name="type">income</field>
-            
-            <field eval="[(6,0,[a76])]" name="parent_id"/>
+
+            <field ref="a76" name="parent_id"/>
         </record>
         <record id="a763" model="account.account">
             <field name="name">Plus-values sur réalisation d'actifs immobilisés</field>
             <field name="code">763</field>
             <field name="type">view</field>
-            
-            <field eval="[(6,0,[a76])]" name="parent_id"/>
+
+            <field ref="a76" name="parent_id"/>
         </record>
         <record id="a7630" model="account.account">
             <field name="name">Sur immobilisations incorporelles</field>
             <field name="code">7630</field>
             <field name="type">income</field>
-            
-            <field eval="[(6,0,[a763])]" name="parent_id"/>
+
+            <field ref="a763" name="parent_id"/>
         </record>
         <record id="a7631" model="account.account">
             <field name="name">Sur immobilisations corporelles</field>
             <field name="code">7631</field>
             <field name="type">income</field>
-            
-            <field eval="[(6,0,[a763])]" name="parent_id"/>
+
+            <field ref="a763" name="parent_id"/>
         </record>
         <record id="a7632" model="account.account">
             <field name="name">Sur immobilisations financières</field>
             <field name="code">7632</field>
             <field name="type">income</field>
-            
-            <field eval="[(6,0,[a763])]" name="parent_id"/>
+
+            <field ref="a763" name="parent_id"/>
         </record>
         <record id="a764" model="account.account">
             <field name="name">Autres produits exceptionnels</field>
             <field name="code">764</field>
             <field name="type">income</field>
-            
-            <field eval="[(6,0,[a76])]" name="parent_id"/>
+
+            <field ref="a76" name="parent_id"/>
         </record>
         <record id="a77" model="account.account">
             <field name="name">REGULARISATIONS D'IMPOTS ET REPRISES DE PROVISIONS FISCALES</field>
             <field name="code">77</field>
             <field name="type">view</field>
-            
-            <field eval="[(6,0,[a7])]" name="parent_id"/>
+
+            <field ref="a7" name="parent_id"/>
         </record>
         <record id="a771" model="account.account">
             <field name="name">Impôts belges sur le résultat</field>
             <field name="code">771</field>
             <field name="type">view</field>
-            
-            <field eval="[(6,0,[a77])]" name="parent_id"/>
+
+            <field ref="a77" name="parent_id"/>
         </record>
         <record id="a7710" model="account.account">
             <field name="name">Régularisations d'impôts dus ou versés</field>
             <field name="code">7710</field>
             <field name="type">income</field>
-            
-            <field eval="[(6,0,[a771])]" name="parent_id"/>
+
+            <field ref="a771" name="parent_id"/>
         </record>
         <record id="a7711" model="account.account">
             <field name="name">Régularisations d'impôts estimés</field>
             <field name="code">7711</field>
             <field name="type">income</field>
-            
-            <field eval="[(6,0,[a771])]" name="parent_id"/>
+
+            <field ref="a771" name="parent_id"/>
         </record>
         <record id="a7712" model="account.account">
             <field name="name">Reprises de provisions fiscales</field>
             <field name="code">7712</field>
             <field name="type">income</field>
-            
-            <field eval="[(6,0,[a771])]" name="parent_id"/>
+
+            <field ref="a771" name="parent_id"/>
         </record>
         <record id="a773" model="account.account">
             <field name="name">Impôts étrangers sur le résultat</field>
             <field name="code">773</field>
             <field name="type">income</field>
-            
-            <field eval="[(6,0,[a77])]" name="parent_id"/>
+
+            <field ref="a77" name="parent_id"/>
         </record>
         <record id="a79" model="account.account">
             <field name="name">AFFECTATION AUX RESULTATS</field>
             <field name="code">79</field>
             <field name="type">view</field>
-            
-            <field eval="[(6,0,[a7])]" name="parent_id"/>
+
+            <field ref="a7" name="parent_id"/>
         </record>
         <record id="a790" model="account.account">
             <field name="name">Bénéfice reporté de l'exercice précédent</field>
             <field name="code">790</field>
             <field name="type">income</field>
-            
-            <field eval="[(6,0,[a79])]" name="parent_id"/>
+
+            <field ref="a79" name="parent_id"/>
         </record>
         <record id="a791" model="account.account">
             <field name="name">Prélèvement sur le capital et les primes d'émission</field>
             <field name="code">791</field>
             <field name="type">income</field>
-            
-            <field eval="[(6,0,[a79])]" name="parent_id"/>
+
+            <field ref="a79" name="parent_id"/>
         </record>
         <record id="a792" model="account.account">
             <field name="name">Prélèvement sur les réserves</field>
             <field name="code">792</field>
             <field name="type">income</field>
-            
-            <field eval="[(6,0,[a79])]" name="parent_id"/>
+
+            <field ref="a79" name="parent_id"/>
         </record>
         <record id="a793" model="account.account">
             <field name="name">Perte à reporter</field>
             <field name="code">793</field>
             <field name="type">income</field>
-            
-            <field eval="[(6,0,[a79])]" name="parent_id"/>
+
+            <field ref="a79" name="parent_id"/>
         </record>
         <record id="a794" model="account.account">
             <field name="name">Intervention d'associés</field>
             <field name="code">794</field>
             <field name="type">income</field>
-            
-            <field eval="[(6,0,[a79])]" name="parent_id"/>
+
+            <field ref="a79" name="parent_id"/>
         </record>
-        
+
         <!-- Tax Code Configuration -->
         <record id="vat_code_op_base" model="account.tax.code">
             <field name="name">I. Valeur des operations</field>
         </record>
-        
+
         <record id="vat_code_out" model="account.tax.code">
             <field name="name">II. Operations a la sortie</field>
             <field name="parent_id" ref="vat_code_op_base"/>
         </record>
-        
+
         <record id="vat_code_a00" model="account.tax.code">
             <field name="code">00</field>
             <field name="parent_id" ref="vat_code_out"/>
@@ -6411,7 +6412,7 @@
             <field name="parent_id" ref="vat_code_out"/>
             <field name="name">Operations avec TVA a 21%</field>
         </record>
-        
+
         <record id="vat_code_a45" model="account.tax.code">
             <field name="code">45</field>
             <field name="name">Operations avec TVA due par le concotractant</field>
@@ -6427,7 +6428,7 @@
             <field name="name">Autres operations exemptees</field>
             <field name="parent_id" ref="vat_code_out"/>
         </record>
-        
+
         <record id="vat_code_a4X" model="account.tax.code">
             <field name="name">Notes de credit et corrections negatives</field>
             <field name="parent_id" ref="vat_code_out"/>
@@ -6444,13 +6445,13 @@
             <field eval="-1" name="sign"/>
             <field name="parent_id" ref="vat_code_a4X"/>
         </record>
-        
-        
-        
-        
-        
-        
-        
+
+
+
+
+
+
+
         <record id="vat_code_autres" model="account.tax.code">
             <field name="name">Autres</field>
         </record>
@@ -6459,7 +6460,7 @@
             <field name="code">91</field>
             <field name="parent_id" ref="vat_code_autres"/>
         </record>
-        
+
         <record id="vat_code_tax_balance" model="account.tax.code">
             <field name="name">V. Solde des taxes dues a l'Etat</field>
             <field name="code">71-72</field>
@@ -6469,7 +6470,7 @@
             <field name="code">xx</field>
             <field name="parent_id" ref="vat_code_tax_balance"/>
         </record>
-        
+
         <record id="vat_code_a54" model="account.tax.code">
             <field name="code">54</field>
             <field name="name">TVA sur operations des grilles 01,02,03</field>
@@ -6500,11 +6501,11 @@
             <field name="name">TVA a reverser sur notes de credit recues</field>
             <field name="parent_id" ref="vat_code_tax_out"/>
         </record>
-        
-        
-        
-        
-        
+
+
+
+
+
         <record id="vat_code_tax_in" model="account.tax.code">
             <field name="name">V. Taxes deductibles</field>
             <field name="code">yy</field>
@@ -6526,7 +6527,7 @@
             <field name="name">TVA a recuperer sur notes de credit delivrees</field>
             <field name="parent_id" ref="vat_code_tax_in"/>
         </record>
-        
+
         <record id="vat_code_in" model="account.tax.code">
             <field name="name">III. Operations a l'entree</field>
             <field eval="-1" name="sign"/>
@@ -6547,13 +6548,13 @@
             <field name="name">Biens d'investissement</field>
             <field name="parent_id" ref="vat_code_in"/>
         </record>
-        
+
         <record id="vat_code_in_nc" model="account.tax.code">
             <field name="code"/>
             <field name="name">Notes de credits</field>
             <field name="parent_id" ref="vat_code_in"/>
         </record>
-        
+
         <record id="vat_code_a84" model="account.tax.code">
             <field name="code">84</field>
             <field eval="-1" name="sign"/>
@@ -6576,8 +6577,8 @@
             <field name="name">Autres operations</field>
             <field name="parent_id" ref="vat_code_in"/>
         </record>
-        
-        
+
+
         <!-- TVA - Taxe sur la Valeur Ajoutée -->
         <record id="vat_6" model="account.tax">
             <field name="name">VAT 6% - Ventes</field>
@@ -6585,22 +6586,22 @@
             <field name="type">percent</field>
             <field name="account_collected_id" ref="vat_payable06"/>
             <field name="account_paid_id" ref="vat_refund06"/>
-            
+
             <field name="base_code_id" ref="vat_code_a01"/>
             <field name="tax_code_id" ref="vat_code_a49"/>
             <field name="ref_base_code_id" ref="vat_code_a54"/>
             <field name="ref_tax_code_id" ref="vat_code_a63"/>
         </record>
-        
+
         <record id="vat_6_buy" model="account.tax">
             <field name="name">VAT 6% - Achats</field>
             <field eval="0.06" name="amount"/>
             <field name="type">percent</field>
             <field name="account_collected_id" ref="vat_refund06"/>
             <field name="account_paid_id" ref="vat_payable06"/>
-            
+
         </record>
-        
+
         <record id="vat_12" model="account.tax">
             <field name="name">VAT 12% - Ventes</field>
             <field eval="0.12" name="amount"/>
@@ -6608,7 +6609,7 @@
             <field name="account_collected_id" ref="vat_payable12"/>
             <field name="account_paid_id" ref="vat_refund12"/>
         </record>
-        
+
         <record id="vat_12_buy" model="account.tax">
             <field name="name">VAT 12% - Achats</field>
             <field eval="0.12" name="amount"/>
@@ -6616,7 +6617,7 @@
             <field name="account_collected_id" ref="vat_refund12"/>
             <field name="account_paid_id" ref="vat_payable12"/>
         </record>
-        
+
         <record id="vat_21" model="account.tax">
             <field name="name">VAT 21% - Ventes</field>
             <field eval="0.21" name="amount"/>
@@ -6654,7 +6655,7 @@
             <field name="ref_base_code_id" ref="vat_code_a82"/>
             <field eval="-1" name="ref_base_sign"/>
         </record>
-        
+
         <record id="vat_0" model="account.tax">
             <field name="name">VAT 0%</field>
             <field eval="0.00" name="amount"/>
@@ -6662,7 +6663,7 @@
             <field name="account_collected_id" ref="vat_payable0"/>
             <field name="account_paid_id" ref="vat_refund0"/>
         </record>
-        
+
         <record id="vat_CO" model="account.tax">
             <field name="name">VAT 0% Cocontractants</field>
             <field eval="0.21" name="amount"/>
@@ -6693,7 +6694,7 @@
             <field eval="vat_code_a56" name="tax_code_id"/>
             <field eval="vat_code_a56" name="ref_tax_code_id"/>
         </record>
-        
+
         <record id="vat_Ex" model="account.tax">
             <field name="name">VAT - Exonéré</field>
             <field eval="0.00" name="amount"/>
@@ -6701,7 +6702,7 @@
             <field name="account_collected_id" ref="vat_payable0"/>
             <field name="account_paid_id" ref="vat_refund0"/>
         </record>
-        
+
         <record id="vat_I0" model="account.tax">
             <field name="name">VAT 0% Intracommunautaire</field>
             <field eval="0.21" name="amount"/>
@@ -6734,7 +6735,7 @@
             <field eval="vat_code_a55" name="tax_code_id"/>
             <field eval="vat_code_a55" name="ref_tax_code_id"/>
         </record>
-        
+
         <record id="vat_XO" model="account.tax">
             <field name="name">VAT 0% Exportations</field>
             <field eval="0.21" name="amount"/>
@@ -6763,22 +6764,22 @@
             <field eval="vat_code_a57" name="tax_code_id"/>
             <field eval="vat_code_a57" name="ref_tax_code_id"/>
         </record>
-        
-        
+
+
         <record id="account.sales_journal" model="account.journal">
             <field name="default_credit_account_id" ref="a_recv"/>
             <field name="default_debit_account_id" ref="a_recv"/>
         </record>
-        
+
         <record id="account.expenses_journal" model="account.journal">
             <field name="default_credit_account_id" ref="a_pay"/>
             <field name="default_debit_account_id" ref="a_pay"/>
         </record>
-        
+
         <record id="account.bank_journal" model="account.journal">
             <field name="default_credit_account_id" ref="cash"/>
             <field name="default_debit_account_id" ref="cash"/>
         </record>
-        
+
     </data>
-</terp>
\ No newline at end of file
+</terp>
diff --git a/addons/l10n_chart_uk_minimal/account_chart.xml b/addons/l10n_chart_uk_minimal/account_chart.xml
index 455509d5947..3cf7ef135d2 100755
--- a/addons/l10n_chart_uk_minimal/account_chart.xml
+++ b/addons/l10n_chart_uk_minimal/account_chart.xml
@@ -1,387 +1,387 @@
 <?xml version="1.0" encoding="utf-8"?>
 <terp>
-    
-    
-    
+
+
+
     <data noupdate="1">
-        
-        
-        
+
+
+
         <!-- Top level of main chart -->
-        
-        
-        
+
+
+
         <record id="chart0" model="account.account">
-            
+
             <field name="code">0</field>
-            
+
             <field name="name">Account Chart UK</field>
-            
+
             <field name="close_method">none</field>
-            
-            <field eval="[]" name="parent_id"/>
-            
+
+            <field eval="0" name="parent_id"/>
+
             <field name="type">view</field>
-            
+
             <field eval="1" name="sign"/>
         </record>
-        
-        
-        
+
+
+
         <!-- Balance Sheet -->
-        
-        
-        
+
+
+
         <record id="bal" model="account.account">
-            
+
             <field name="name">Balance Sheet</field>
-            
+
             <field name="close_method">none</field>
-            
-            <field eval="[(6, 0, [ref('chart0')])]" name="parent_id"/>
-            
+
+            <field ref="chart0" name="parent_id"/>
+
             <field name="type">view</field>
-            
+
             <field eval="1" name="sign"/>
         </record>
-        
-        
-        
+
+
+
         <record id="fas" model="account.account">
-            
+
             <field name="name">Fixed Assets</field>
-            
+
             <field name="close_method">none</field>
-            
-            <field eval="[(6, 0, [ref('bal')])]" name="parent_id"/>
-            
+
+            <field ref="bal" name="parent_id"/>
+
             <field name="type">view</field>
-            
+
             <field eval="1" name="sign"/>
         </record>
-        
-        
-        
+
+
+
         <record id="xfa" model="account.account">
-            
+
             <field name="name">Fixed Asset Account</field>
-            
+
             <field name="close_method">balance</field>
-            
-            <field eval="[(6, 0, [ref('fas')])]" name="parent_id"/>
-            
+
+            <field ref="fas" name="parent_id"/>
+
             <field name="type">asset</field>
-            
+
             <field eval="1" name="sign"/>
         </record>
-        
-        
-        
+
+
+
         <record id="nca" model="account.account">
-            
+
             <field name="name">Net Current Assets</field>
-            
+
             <field name="close_method">none</field>
-            
-            <field eval="[(6, 0, [ref('bal')])]" name="parent_id"/>
-            
+
+            <field ref="bal" name="parent_id"/>
+
             <field name="type">view</field>
-            
+
             <field eval="1" name="sign"/>
         </record>
-        
-        
-        
+
+
+
         <record id="cas" model="account.account">
-            
+
             <field name="name">Current Assets</field>
-            
+
             <field name="close_method">none</field>
-            
-            <field eval="[(6, 0, [ref('nca')])]" name="parent_id"/>
-            
+
+            <field ref="nca" name="parent_id"/>
+
             <field name="type">view</field>
-            
+
             <field eval="1" name="sign"/>
         </record>
-        
-        
-        
+
+
+
         <record id="stk" model="account.account">
-            
+
             <field name="code"/>
-            
+
             <field name="name">Purchased Stocks</field>
-            
+
             <field name="close_method">unreconciled</field>
-            
-            <field eval="[(6, 0, [ref('cas')])]" name="parent_id"/>
-            
+
+            <field ref="cas" name="parent_id"/>
+
             <field name="type">asset</field>
-            
+
             <field eval="1" name="sign"/>
         </record>
-        
-        
-        
+
+
+
         <record id="a_recv" model="account.account">
-            
+
             <field name="code"/>
-            
+
             <field name="name">Debtors</field>
-            
+
             <field name="close_method">balance</field>
-            
-            <field eval="[(6, 0, [ref('cas')])]" name="parent_id"/>
-            
+
+            <field ref="cas" name="parent_id"/>
+
             <field name="type">receivable</field>
-            
+
             <field eval="1" name="sign"/>
             <field eval="True" name="reconcile"/>
-            
+
         </record>
-        
+
         <record id="account.property_account_receivable" model="ir.property">
-            
+
             <field eval="'account.account,'+str(a_recv)" name="value"/>
-            
+
         </record>
-        
-        
-        
+
+
+
         <record id="ova" model="account.account">
-            
+
             <field name="name">Output VAT</field>
-            
+
             <field name="close_method">balance</field>
-            
-            <field eval="[(6, 0, [ref('cas')])]" name="parent_id"/>
-            
+
+            <field ref="cas" name="parent_id"/>
+
             <field name="type">tax</field>
-            
+
             <field eval="1" name="sign"/>
         </record>
-        
-        
-        
+
+
+
         <record id="bnk" model="account.account">
-            
+
             <field name="name">Bank Current Account</field>
-            
+
             <field name="close_method">balance</field>
-            
-            <field eval="[(6, 0, [ref('cas')])]" name="parent_id"/>
-            
+
+            <field ref="cas" name="parent_id"/>
+
             <field name="type">cash</field>
-            
+
             <field eval="1" name="sign"/>
         </record>
-        
-        
-        
+
+
+
         <record id="cash" model="account.account">
-            
+
             <field name="code"/>
-            
+
             <field name="name">Cash</field>
-            
+
             <field name="close_method">balance</field>
-            
-            <field eval="[(6, 0, [ref('cas')])]" name="parent_id"/>
-            
+
+            <field ref="cas" name="parent_id"/>
+
             <field name="type">cash</field>
-            
+
             <field eval="1" name="sign"/>
         </record>
-        
-        
-        
+
+
+
         <record id="cli" model="account.account">
-            
+
             <field name="name">Current Liabilities</field>
-            
+
             <field name="close_method">none</field>
-            
-            <field eval="[(6, 0, [ref('nca')])]" name="parent_id"/>
-            
+
+            <field ref="nca" name="parent_id"/>
+
             <field name="type">view</field>
-            
+
             <field eval="1" name="sign"/>
         </record>
-        
-        
-        
+
+
+
         <record id="a_pay" model="account.account">
-            
+
             <field name="code"/>
-            
+
             <field name="name">Creditors</field>
-            
+
             <field name="close_method">balance</field>
-            
-            <field eval="[(6, 0, [ref('cli')])]" name="parent_id"/>
-            
+
+            <field ref="cli" name="parent_id"/>
+
             <field name="type">payable</field>
-            
+
             <field eval="1" name="sign"/>
             <field eval="True" name="reconcile"/>
-            
+
         </record>
-        
+
         <record id="account.property_account_payable" model="ir.property">
-            
+
             <field eval="'account.account,'+str(a_pay)" name="value"/>
-            
+
         </record>
-        
-        
-        
+
+
+
         <record id="iva" model="account.account">
-            
+
             <field name="name">Input VAT</field>
-            
+
             <field name="close_method">balance</field>
-            
-            <field eval="[(6, 0, [ref('cli')])]" name="parent_id"/>
-            
+
+            <field ref="cli" name="parent_id"/>
+
             <field name="type">tax</field>
-            
+
             <field eval="1" name="sign"/>
         </record>
-        
-        
-        
+
+
+
         <!-- Profit and Loss -->
-        
-        
-        
+
+
+
         <record id="gpf" model="account.account">
-            
+
             <field name="name">Profit and Loss</field>
-            
+
             <field name="close_method">none</field>
-            
-            <field eval="[(6, 0, [ref('chart0')])]" name="parent_id"/>
-            
+
+            <field ref="chart0" name="parent_id"/>
+
             <field name="type">view</field>
-            
+
             <field eval="1" name="sign"/>
         </record>
-        
-        
-        
+
+
+
         <record id="rev" model="account.account">
-            
+
             <field name="name">Revenue</field>
-            
+
             <field name="close_method">none</field>
-            
-            <field eval="[(6, 0, [ref('gpf')])]" name="parent_id"/>
-            
+
+            <field ref="gpf" name="parent_id"/>
+
             <field name="type">view</field>
-            
+
             <field eval="1" name="sign"/>
         </record>
-        
-        
-        
+
+
+
         <record id="a_sale" model="account.account">
-            
+
             <field name="code"/>
-            
+
             <field name="name">Product Sales</field>
-            
+
             <field name="close_method">unreconciled</field>
-            
-            <field eval="[(6, 0, [ref('rev')])]" name="parent_id"/>
-            
+
+            <field ref="rev" name="parent_id"/>
+
             <field name="type">income</field>
-            
+
             <field eval="1" name="sign"/>
         </record>
-        
+
         <record id="account.property_account_income_categ" model="ir.property">
-            
+
             <field eval="'account.account,'+str(a_sale)" name="value"/>
-            
+
         </record>
-        
-        
-        
+
+
+
         <record id="cos" model="account.account">
-            
+
             <field name="name">Cost of Sales</field>
-            
+
             <field name="close_method">none</field>
-            
-            <field eval="[(6, 0, [ref('gpf')])]" name="parent_id"/>
-            
+
+            <field ref="gpf" name="parent_id"/>
+
             <field name="type">view</field>
-            
+
             <field eval="1" name="sign"/>
         </record>
-        
-        
-        
+
+
+
         <record id="cog" model="account.account">
-            
+
             <field name="code"/>
-            
+
             <field name="name">Cost of Goods Sold</field>
-            
+
             <field name="close_method">unreconciled</field>
-            
-            <field eval="[(6, 0, [ref('cos')])]" name="parent_id"/>
-            
+
+            <field ref="cos" name="parent_id"/>
+
             <field name="type">expense</field>
-            
+
             <field eval="1" name="sign"/>
         </record>
-        
-        
-        
+
+
+
         <record id="ovr" model="account.account">
-            
+
             <field name="name">Overheads</field>
-            
+
             <field name="close_method">none</field>
-            
-            <field eval="[(6, 0, [ref('gpf')])]" name="parent_id"/>
-            
+
+            <field ref="gpf" name="parent_id"/>
+
             <field name="type">view</field>
-            
+
             <field eval="1" name="sign"/>
         </record>
-        
-        
-        
+
+
+
         <record id="a_expense" model="account.account">
-            
+
             <field name="code"/>
-            
+
             <field name="name">Expenses</field>
-            
+
             <field name="close_method">unreconciled</field>
-            
-            <field eval="[(6, 0, [ref('ovr')])]" name="parent_id"/>
-            
+
+            <field ref="ovr" name="parent_id"/>
+
             <field name="type">expense</field>
-            
+
             <field eval="1" name="sign"/>
         </record>
-        
+
         <record id="account.property_account_expense_categ" model="ir.property">
-            
+
             <field eval="'account.account,'+str(a_expense)" name="value"/>
-            
+
         </record>
-        
-        
-        
-        
-        
+
+
+
+
+
     </data>
-    
-    
-    
+
+
+
 </terp>
\ No newline at end of file

From 931e97624b9b4b217529bbd36be50bfbdded0660 Mon Sep 17 00:00:00 2001
From: Jay Vora <jvo@tinyerp.com>
Date: Mon, 28 Jul 2008 19:17:57 +0530
Subject: [PATCH 08/12] solved error of fiscal year and period in
 report-account_balance.py

bzr revid: jvo@tinyerp.com-20080728134757-lll1l23vo829ox8z
---
 addons/account/report/account_balance.py | 25 ++++++++++++++++++------
 1 file changed, 19 insertions(+), 6 deletions(-)

diff --git a/addons/account/report/account_balance.py b/addons/account/report/account_balance.py
index 275158112d2..073487addef 100644
--- a/addons/account/report/account_balance.py
+++ b/addons/account/report/account_balance.py
@@ -44,16 +44,29 @@ class account_balance(report_sxw.rml_parse):
 			'get_periods':self.get_periods,
 		})
 		self.context = context
-	
+
 	def get_fiscalyear(self, form):
 		fisc_id = form['fiscalyear']
-		self.cr.execute("select name from account_fiscalyear where id = %d" %(int(fisc_id)))
-		res=self.cr.fetchone()
-		return res and res[0] or ''
+		if fisc_id:
+			self.cr.execute("select name from account_fiscalyear where id = %d" %(int(fisc_id)))
+		else:
+			self.cr.execute("select name from account_fiscalyear where state='draft'")
+		res=self.cr.fetchall()
+		result=''
+		for r in res:
+			result+=r[0]+","
+		return str(result and result[:-1]) or ''
 
 	def get_periods(self, form):
-		period_ids = ",".join([str(x) for x in form['periods'][0][2] if x])
-		self.cr.execute("select name from account_period where id in (%s)" % (period_ids))
+		periods=form['periods'][0][2]
+		if periods:
+			period_ids = ",".join([str(x) for x in form['periods'][0][2] if x])
+			self.cr.execute("select name from account_period where id in (%s)" % (period_ids))
+		else:
+			if form['fiscalyear']:
+				self.cr.execute("select name from account_period where fiscalyear_id = %d"%(int(form['fiscalyear'])))
+			else:
+				self.cr.execute("select name from account_period")
 		res=self.cr.fetchall()
 		result=''
 		for r in res:

From e24b7ccf12528268af14457cbb7b07c67536d0b2 Mon Sep 17 00:00:00 2001
From: Jay Vora <jvo@tinyerp.com>
Date: Mon, 28 Jul 2008 19:19:04 +0530
Subject: [PATCH 09/12] solved error of no period_ids and misc. changes in
 wizard_fiscalyear_close.py

bzr revid: jvo@tinyerp.com-20080728134904-jya4666cek62lau2
---
 addons/account/wizard/wizard_fiscalyear_close.py | 10 +++++++---
 1 file changed, 7 insertions(+), 3 deletions(-)

diff --git a/addons/account/wizard/wizard_fiscalyear_close.py b/addons/account/wizard/wizard_fiscalyear_close.py
index 490473af2b5..866f7f6499f 100644
--- a/addons/account/wizard/wizard_fiscalyear_close.py
+++ b/addons/account/wizard/wizard_fiscalyear_close.py
@@ -58,17 +58,21 @@ def _data_load(self, cr, uid, data, context):
 
 def _data_save(self, cr, uid, data, context):
 	if not data['form']['sure']:
-		raise wizard.except_wizard(_('UserError'), _('Closing of fiscal year canceled, please check the box !'))
+		raise wizard.except_wizard(_('UserError'), _('Closing of fiscal year cancelled, please check the box !'))
 	pool = pooler.get_pool(cr.dbname)
 
 	fy_id = data['form']['fy_id']
 	if data['form']['report_new']:
-		period = pool.get('account.fiscalyear').browse(cr, uid, data['form']['fy2_id']).period_ids[0]
+		periods_fy2 = pool.get('account.fiscalyear').browse(cr, uid, data['form']['fy2_id']).period_ids
+		if not periods_fy2:
+			raise wizard.except_wizard(_('UserError'),
+						_('There are no periods defined on New Fiscal Year.'))
+		period=periods_fy2[0]
 		new_fyear = pool.get('account.fiscalyear').browse(cr, uid, data['form']['fy2_id'])
 		start_jp = new_fyear.start_journal_period_id
 		if not start_jp:
 			raise wizard.except_wizard(_('UserError'),
-						_('The new fiscal year should have a journal for new entries define on it'))
+						_('The new fiscal year should have a journal for new entries defined on it.'))
 
 		new_journal = start_jp.journal_id
 

From b121b744c39c5be25bd7c8612e78baff1ab0b759 Mon Sep 17 00:00:00 2001
From: Jay Vora <jvo@tinyerp.com>
Date: Tue, 29 Jul 2008 15:54:24 +0530
Subject: [PATCH 10/12] Modified parent_id type for France chart of account

bzr revid: jvo@tinyerp.com-20080729102424-hsw61odeevr964zh
---
 addons/l10n_fr/plan-99-03_societe.xml | 3898 ++++++++++++-------------
 1 file changed, 1949 insertions(+), 1949 deletions(-)

diff --git a/addons/l10n_fr/plan-99-03_societe.xml b/addons/l10n_fr/plan-99-03_societe.xml
index fe224094bf2..d4ce11c4c3a 100644
--- a/addons/l10n_fr/plan-99-03_societe.xml
+++ b/addons/l10n_fr/plan-99-03_societe.xml
@@ -3,7 +3,7 @@
     <data noupdate="1">
         <!--
 		testé avec la version de développement 4.1.x
-		Plan comptable général pour la France, conforme au 
+		Plan comptable général pour la France, conforme au
 		 Règlement n° 99-03 du 29 avril 1999
 		 Version applicable au 1er janvier 2005.
 		 Règlement prochainement disponible sur erp-libre.info
@@ -19,7 +19,7 @@
 		a_expense
 		a_sale
 		 -->
-        
+
         <record id="pcg_0" model="account.account">
             <field name="name">Plan Comptable</field>
             <field name="code">0</field>
@@ -33,7 +33,7 @@
             <field name="type">view</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            <field eval="[(6,0,[pcg_0])]" name="parent_id"/>
+            <field ref="pcg_0" name="parent_id"/>
         </record>
         <record id="pcg_Classe_1" model="account.account">
             <field name="name">Comptes de capitaux</field>
@@ -42,7 +42,7 @@
             <field name="note">Capitaux propres, autres fonds propres, emprunts et dettes assimilées</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            <field eval="[(6,0,[pcg_Classes_1_a_5])]" name="parent_id"/>
+            <field ref="pcg_Classes_1_a_5" name="parent_id"/>
         </record>
         <record id="pcg_Comptes_10" model="account.account">
             <field name="name">Capital et réserves</field>
@@ -50,7 +50,7 @@
             <field name="type">view</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            <field eval="[(6,0,[pcg_Classe_1])]" name="parent_id"/>
+            <field ref="pcg_Classe_1" name="parent_id"/>
         </record>
         <record id="pcg_101000" model="account.account">
             <field name="name">Capital</field>
@@ -59,7 +59,7 @@
             <field name="note">pour sociétés (SARL, SA) : choix statuts, montage : cf site erp-libre.info</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            <field eval="[(6,0,[pcg_Comptes_10])]" name="parent_id"/>
+            <field ref="pcg_Comptes_10" name="parent_id"/>
         </record>
         <record id="pcg_101100" model="account.account">
             <field name="name">Capital souscrit - non appelé</field>
@@ -67,7 +67,7 @@
             <field name="type">asset</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            <field eval="[(6,0,[pcg_101000])]" name="parent_id"/>
+            <field ref="pcg_101000" name="parent_id"/>
         </record>
         <record id="pcg_101200" model="account.account">
             <field name="name">Capital souscrit - appelé non versé</field>
@@ -75,7 +75,7 @@
             <field name="type">asset</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            <field eval="[(6,0,[pcg_101000])]" name="parent_id"/>
+            <field ref="pcg_101000" name="parent_id"/>
         </record>
         <record id="pcg_101300" model="account.account">
             <field name="name">Capital souscrit - appelé versé</field>
@@ -83,7 +83,7 @@
             <field name="type">asset</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            <field eval="[(6,0,[pcg_101000])]" name="parent_id"/>
+            <field ref="pcg_101000" name="parent_id"/>
         </record>
         <record id="pcg_101310" model="account.account">
             <field name="name">Capital non amorti</field>
@@ -91,7 +91,7 @@
             <field name="type">asset</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            <field eval="[(6,0,[pcg_101300])]" name="parent_id"/>
+            <field ref="pcg_101300" name="parent_id"/>
         </record>
         <record id="pcg_101320" model="account.account">
             <field name="name">Capital amorti</field>
@@ -99,7 +99,7 @@
             <field name="type">asset</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            <field eval="[(6,0,[pcg_101300])]" name="parent_id"/>
+            <field ref="pcg_101300" name="parent_id"/>
         </record>
         <record id="pcg_101800" model="account.account">
             <field name="name">Capital souscrit soumis à des réglementations particulières</field>
@@ -107,7 +107,7 @@
             <field name="type">asset</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            <field eval="[(6,0,[pcg_101000])]" name="parent_id"/>
+            <field ref="pcg_101000" name="parent_id"/>
         </record>
         <record id="pcg_104000" model="account.account">
             <field name="name">Primes liées au capital social</field>
@@ -115,7 +115,7 @@
             <field name="type">asset</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            <field eval="[(6,0,[pcg_Comptes_10])]" name="parent_id"/>
+            <field ref="pcg_Comptes_10" name="parent_id"/>
         </record>
         <record id="pcg_104100" model="account.account">
             <field name="name">Primes d'émission</field>
@@ -123,7 +123,7 @@
             <field name="type">asset</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            <field eval="[(6,0,[pcg_104000])]" name="parent_id"/>
+            <field ref="pcg_104000" name="parent_id"/>
         </record>
         <record id="pcg_104200" model="account.account">
             <field name="name">Primes de fusion</field>
@@ -131,7 +131,7 @@
             <field name="type">asset</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            <field eval="[(6,0,[pcg_104000])]" name="parent_id"/>
+            <field ref="pcg_104000" name="parent_id"/>
         </record>
         <record id="pcg_104300" model="account.account">
             <field name="name">Primes d'apport</field>
@@ -139,7 +139,7 @@
             <field name="type">asset</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            <field eval="[(6,0,[pcg_104000])]" name="parent_id"/>
+            <field ref="pcg_104000" name="parent_id"/>
         </record>
         <record id="pcg_104400" model="account.account">
             <field name="name">Primes de conversion d'obligations en actions</field>
@@ -147,7 +147,7 @@
             <field name="type">asset</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            <field eval="[(6,0,[pcg_104000])]" name="parent_id"/>
+            <field ref="pcg_104000" name="parent_id"/>
         </record>
         <record id="pcg_104500" model="account.account">
             <field name="name">Bons de souscription d'actions</field>
@@ -155,7 +155,7 @@
             <field name="type">asset</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            <field eval="[(6,0,[pcg_104000])]" name="parent_id"/>
+            <field ref="pcg_104000" name="parent_id"/>
         </record>
         <record id="pcg_105000" model="account.account">
             <field name="name">Écarts de réévaluation</field>
@@ -163,7 +163,7 @@
             <field name="type">asset</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            <field eval="[(6,0,[pcg_Comptes_10])]" name="parent_id"/>
+            <field ref="pcg_Comptes_10" name="parent_id"/>
         </record>
         <record id="pcg_105100" model="account.account">
             <field name="name">Réserve spéciale de réévaluation</field>
@@ -171,7 +171,7 @@
             <field name="type">asset</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            <field eval="[(6,0,[pcg_105000])]" name="parent_id"/>
+            <field ref="pcg_105000" name="parent_id"/>
         </record>
         <record id="pcg_105200" model="account.account">
             <field name="name">Écart de réévaluation libre</field>
@@ -179,7 +179,7 @@
             <field name="type">asset</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            <field eval="[(6,0,[pcg_105000])]" name="parent_id"/>
+            <field ref="pcg_105000" name="parent_id"/>
         </record>
         <record id="pcg_105300" model="account.account">
             <field name="name">Réserve de réévaluation</field>
@@ -187,7 +187,7 @@
             <field name="type">asset</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            <field eval="[(6,0,[pcg_105000])]" name="parent_id"/>
+            <field ref="pcg_105000" name="parent_id"/>
         </record>
         <record id="pcg_105500" model="account.account">
             <field name="name">Écarts de réévaluation (autres opérations légales)</field>
@@ -195,7 +195,7 @@
             <field name="type">asset</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            <field eval="[(6,0,[pcg_105000])]" name="parent_id"/>
+            <field ref="pcg_105000" name="parent_id"/>
         </record>
         <record id="pcg_105700" model="account.account">
             <field name="name">Autres écarts de réévaluation en France</field>
@@ -203,7 +203,7 @@
             <field name="type">asset</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            <field eval="[(6,0,[pcg_105000])]" name="parent_id"/>
+            <field ref="pcg_105000" name="parent_id"/>
         </record>
         <record id="pcg_105800" model="account.account">
             <field name="name">Autres écarts de réévaluation à l'étranger</field>
@@ -211,7 +211,7 @@
             <field name="type">asset</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            <field eval="[(6,0,[pcg_105000])]" name="parent_id"/>
+            <field ref="pcg_105000" name="parent_id"/>
         </record>
         <record id="pcg_106000" model="account.account">
             <field name="name">Réserves</field>
@@ -219,7 +219,7 @@
             <field name="type">asset</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            <field eval="[(6,0,[pcg_Comptes_10])]" name="parent_id"/>
+            <field ref="pcg_Comptes_10" name="parent_id"/>
         </record>
         <record id="pcg_106100" model="account.account">
             <field name="name">Réserve légale</field>
@@ -227,7 +227,7 @@
             <field name="type">asset</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            <field eval="[(6,0,[pcg_106000])]" name="parent_id"/>
+            <field ref="pcg_106000" name="parent_id"/>
         </record>
         <record id="pcg_106110" model="account.account">
             <field name="name">Réserve légale proprement dite</field>
@@ -235,7 +235,7 @@
             <field name="type">asset</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            <field eval="[(6,0,[pcg_106100])]" name="parent_id"/>
+            <field ref="pcg_106100" name="parent_id"/>
         </record>
         <record id="pcg_106120" model="account.account">
             <field name="name">Plus-values nettes à long terme</field>
@@ -243,7 +243,7 @@
             <field name="type">asset</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            <field eval="[(6,0,[pcg_106100])]" name="parent_id"/>
+            <field ref="pcg_106100" name="parent_id"/>
         </record>
         <record id="pcg_106200" model="account.account">
             <field name="name">Réserves indisponibles</field>
@@ -251,7 +251,7 @@
             <field name="type">asset</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            <field eval="[(6,0,[pcg_106000])]" name="parent_id"/>
+            <field ref="pcg_106000" name="parent_id"/>
         </record>
         <record id="pcg_106300" model="account.account">
             <field name="name">Réserves statutaires ou contractuelles </field>
@@ -259,7 +259,7 @@
             <field name="type">asset</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            <field eval="[(6,0,[pcg_106000])]" name="parent_id"/>
+            <field ref="pcg_106000" name="parent_id"/>
         </record>
         <record id="pcg_106400" model="account.account">
             <field name="name">Réserves réglementées</field>
@@ -267,7 +267,7 @@
             <field name="type">asset</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            <field eval="[(6,0,[pcg_106000])]" name="parent_id"/>
+            <field ref="pcg_106000" name="parent_id"/>
         </record>
         <record id="pcg_106410" model="account.account">
             <field name="name">Plus-values nettes à long terme </field>
@@ -275,7 +275,7 @@
             <field name="type">asset</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            <field eval="[(6,0,[pcg_106400])]" name="parent_id"/>
+            <field ref="pcg_106400" name="parent_id"/>
         </record>
         <record id="pcg_106480" model="account.account">
             <field name="name">Autres réserves réglementées</field>
@@ -283,7 +283,7 @@
             <field name="type">asset</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            <field eval="[(6,0,[pcg_106400])]" name="parent_id"/>
+            <field ref="pcg_106400" name="parent_id"/>
         </record>
         <record id="pcg_106800" model="account.account">
             <field name="name">Autres réserves</field>
@@ -291,7 +291,7 @@
             <field name="type">asset</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            <field eval="[(6,0,[pcg_106000])]" name="parent_id"/>
+            <field ref="pcg_106000" name="parent_id"/>
         </record>
         <record id="pcg_106810" model="account.account">
             <field name="name">Réserve de propre assureur</field>
@@ -299,7 +299,7 @@
             <field name="type">asset</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            <field eval="[(6,0,[pcg_106800])]" name="parent_id"/>
+            <field ref="pcg_106800" name="parent_id"/>
         </record>
         <record id="pcg_106880" model="account.account">
             <field name="name">Réserves diverses</field>
@@ -307,7 +307,7 @@
             <field name="type">asset</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            <field eval="[(6,0,[pcg_106800])]" name="parent_id"/>
+            <field ref="pcg_106800" name="parent_id"/>
         </record>
         <record id="pcg_107000" model="account.account">
             <field name="name">Écarts d'équivalence</field>
@@ -315,7 +315,7 @@
             <field name="type">asset</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            <field eval="[(6,0,[pcg_Comptes_10])]" name="parent_id"/>
+            <field ref="pcg_Comptes_10" name="parent_id"/>
         </record>
         <record id="pcg_108000" model="account.account">
             <field name="name">Compte de l'exploitant</field>
@@ -324,7 +324,7 @@
             <field name="note">pour les entreprises individuelles</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            <field eval="[(6,0,[pcg_Comptes_10])]" name="parent_id"/>
+            <field ref="pcg_Comptes_10" name="parent_id"/>
         </record>
         <record id="pcg_109000" model="account.account">
             <field name="name">Actionnaires: capital souscrit - non appelé</field>
@@ -332,7 +332,7 @@
             <field name="type">asset</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            <field eval="[(6,0,[pcg_Comptes_10])]" name="parent_id"/>
+            <field ref="pcg_Comptes_10" name="parent_id"/>
         </record>
         <record id="pcg_Comptes_11" model="account.account">
             <field name="name">Report à nouveau (solde créditeur ou débiteur)</field>
@@ -340,7 +340,7 @@
             <field name="type">view</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            <field eval="[(6,0,[pcg_Classe_1])]" name="parent_id"/>
+            <field ref="pcg_Classe_1" name="parent_id"/>
         </record>
         <record id="pcg_110000" model="account.account">
             <field name="name">Report à nouveau (solde créditeur)</field>
@@ -348,7 +348,7 @@
             <field name="type">asset</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            <field eval="[(6,0,[pcg_Comptes_11])]" name="parent_id"/>
+            <field ref="pcg_Comptes_11" name="parent_id"/>
         </record>
         <record id="pcg_119000" model="account.account">
             <field name="name">Report à nouveau (solde débiteur)</field>
@@ -356,7 +356,7 @@
             <field name="type">asset</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            <field eval="[(6,0,[pcg_Comptes_11])]" name="parent_id"/>
+            <field ref="pcg_Comptes_11" name="parent_id"/>
         </record>
         <record id="pcg_Comptes_12" model="account.account">
             <field name="name">Résultat de l'exercice (bénéfice ou perte)</field>
@@ -364,7 +364,7 @@
             <field name="type">view</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            <field eval="[(6,0,[pcg_Classe_1])]" name="parent_id"/>
+            <field ref="pcg_Classe_1" name="parent_id"/>
         </record>
         <record id="pcg_120000" model="account.account">
             <field name="name">Résultat de l'exercice (bénéfice)</field>
@@ -372,7 +372,7 @@
             <field name="type">asset</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            <field eval="[(6,0,[pcg_Comptes_12])]" name="parent_id"/>
+            <field ref="pcg_Comptes_12" name="parent_id"/>
         </record>
         <record id="pcg_129000" model="account.account">
             <field name="name">Résultat de l'exercice (perte)</field>
@@ -380,7 +380,7 @@
             <field name="type">asset</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            <field eval="[(6,0,[pcg_Comptes_12])]" name="parent_id"/>
+            <field ref="pcg_Comptes_12" name="parent_id"/>
         </record>
         <record id="pcg_Comptes_13" model="account.account">
             <field name="name">Subventions d'investissement</field>
@@ -388,7 +388,7 @@
             <field name="type">view</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            <field eval="[(6,0,[pcg_Classe_1])]" name="parent_id"/>
+            <field ref="pcg_Classe_1" name="parent_id"/>
         </record>
         <record id="pcg_131000" model="account.account">
             <field name="name">Subventions d'équipement</field>
@@ -396,7 +396,7 @@
             <field name="type">asset</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            <field eval="[(6,0,[pcg_Comptes_13])]" name="parent_id"/>
+            <field ref="pcg_Comptes_13" name="parent_id"/>
         </record>
         <record id="pcg_131100" model="account.account">
             <field name="name">État</field>
@@ -404,8 +404,8 @@
             <field name="type">asset</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_131000])]" name="parent_id"/>
+
+            <field ref="pcg_131000" name="parent_id"/>
         </record>
         <record id="pcg_131200" model="account.account">
             <field name="name">Régions</field>
@@ -413,8 +413,8 @@
             <field name="type">asset</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_131000])]" name="parent_id"/>
+
+            <field ref="pcg_131000" name="parent_id"/>
         </record>
         <record id="pcg_131300" model="account.account">
             <field name="name">Départements</field>
@@ -422,8 +422,8 @@
             <field name="type">asset</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_131000])]" name="parent_id"/>
+
+            <field ref="pcg_131000" name="parent_id"/>
         </record>
         <record id="pcg_131400" model="account.account">
             <field name="name">Communes</field>
@@ -431,8 +431,8 @@
             <field name="type">asset</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_131000])]" name="parent_id"/>
+
+            <field ref="pcg_131000" name="parent_id"/>
         </record>
         <record id="pcg_131500" model="account.account">
             <field name="name">Collectivités publiques</field>
@@ -440,8 +440,8 @@
             <field name="type">asset</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_131000])]" name="parent_id"/>
+
+            <field ref="pcg_131000" name="parent_id"/>
         </record>
         <record id="pcg_131600" model="account.account">
             <field name="name">Entreprises publiques</field>
@@ -449,8 +449,8 @@
             <field name="type">asset</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_131000])]" name="parent_id"/>
+
+            <field ref="pcg_131000" name="parent_id"/>
         </record>
         <record id="pcg_131700" model="account.account">
             <field name="name">Entreprises et organismes privés</field>
@@ -458,8 +458,8 @@
             <field name="type">asset</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_131000])]" name="parent_id"/>
+
+            <field ref="pcg_131000" name="parent_id"/>
         </record>
         <record id="pcg_131800" model="account.account">
             <field name="name">Autres</field>
@@ -467,8 +467,8 @@
             <field name="type">asset</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_131000])]" name="parent_id"/>
+
+            <field ref="pcg_131000" name="parent_id"/>
         </record>
         <record id="pcg_138000" model="account.account">
             <field name="name">Autres subventions d'investissement</field>
@@ -476,8 +476,8 @@
             <field name="type">asset</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_Comptes_13])]" name="parent_id"/>
+
+            <field ref="pcg_Comptes_13" name="parent_id"/>
         </record>
         <record id="pcg_139000" model="account.account">
             <field name="name">Subventions d'investissement inscrites au compte de résultat</field>
@@ -485,8 +485,8 @@
             <field name="type">asset</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_Comptes_13])]" name="parent_id"/>
+
+            <field ref="pcg_Comptes_13" name="parent_id"/>
         </record>
         <record id="pcg_139100" model="account.account">
             <field name="name">Subventions d'équipement</field>
@@ -494,8 +494,8 @@
             <field name="type">asset</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_139000])]" name="parent_id"/>
+
+            <field ref="pcg_139000" name="parent_id"/>
         </record>
         <record id="pcg_139110" model="account.account">
             <field name="name">Etat</field>
@@ -503,8 +503,8 @@
             <field name="type">asset</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_139100])]" name="parent_id"/>
+
+            <field ref="pcg_139100" name="parent_id"/>
         </record>
         <record id="pcg_139120" model="account.account">
             <field name="name">Régions</field>
@@ -512,8 +512,8 @@
             <field name="type">asset</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_139100])]" name="parent_id"/>
+
+            <field ref="pcg_139100" name="parent_id"/>
         </record>
         <record id="pcg_139130" model="account.account">
             <field name="name">Départements</field>
@@ -521,8 +521,8 @@
             <field name="type">asset</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_139100])]" name="parent_id"/>
+
+            <field ref="pcg_139100" name="parent_id"/>
         </record>
         <record id="pcg_139140" model="account.account">
             <field name="name">Communes</field>
@@ -530,8 +530,8 @@
             <field name="type">asset</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_139100])]" name="parent_id"/>
+
+            <field ref="pcg_139100" name="parent_id"/>
         </record>
         <record id="pcg_139150" model="account.account">
             <field name="name">Collectivités publiques</field>
@@ -539,8 +539,8 @@
             <field name="type">asset</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_139100])]" name="parent_id"/>
+
+            <field ref="pcg_139100" name="parent_id"/>
         </record>
         <record id="pcg_139160" model="account.account">
             <field name="name">Entreprises publiques</field>
@@ -548,8 +548,8 @@
             <field name="type">asset</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_139100])]" name="parent_id"/>
+
+            <field ref="pcg_139100" name="parent_id"/>
         </record>
         <record id="pcg_139170" model="account.account">
             <field name="name">Entreprises et organismes privés </field>
@@ -557,8 +557,8 @@
             <field name="type">asset</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_139100])]" name="parent_id"/>
+
+            <field ref="pcg_139100" name="parent_id"/>
         </record>
         <record id="pcg_139180" model="account.account">
             <field name="name">Autres</field>
@@ -566,8 +566,8 @@
             <field name="type">asset</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_139100])]" name="parent_id"/>
+
+            <field ref="pcg_139100" name="parent_id"/>
         </record>
         <record id="pcg_139800" model="account.account">
             <field name="name">Autres subventions d'investissement</field>
@@ -575,8 +575,8 @@
             <field name="type">asset</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_139000])]" name="parent_id"/>
+
+            <field ref="pcg_139000" name="parent_id"/>
         </record>
         <record id="pcg_Comptes_14" model="account.account">
             <field name="name">Provisions réglementées</field>
@@ -584,8 +584,8 @@
             <field name="type">view</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_Classe_1])]" name="parent_id"/>
+
+            <field ref="pcg_Classe_1" name="parent_id"/>
         </record>
         <record id="pcg_142000" model="account.account">
             <field name="name">Provisions réglementées relatives aux immobilisations</field>
@@ -593,8 +593,8 @@
             <field name="type">asset</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_Comptes_14])]" name="parent_id"/>
+
+            <field ref="pcg_Comptes_14" name="parent_id"/>
         </record>
         <record id="pcg_142300" model="account.account">
             <field name="name">Provisions reconstitution des gisements miniers et pétroliers</field>
@@ -602,8 +602,8 @@
             <field name="type">asset</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_142000])]" name="parent_id"/>
+
+            <field ref="pcg_142000" name="parent_id"/>
         </record>
         <record id="pcg_142400" model="account.account">
             <field name="name">Provisions pour investissement (participation des salariés)</field>
@@ -611,8 +611,8 @@
             <field name="type">asset</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_142000])]" name="parent_id"/>
+
+            <field ref="pcg_142000" name="parent_id"/>
         </record>
         <record id="pcg_143000" model="account.account">
             <field name="name">Provisions réglementées relatives aux stocks</field>
@@ -620,8 +620,8 @@
             <field name="type">asset</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_Comptes_14])]" name="parent_id"/>
+
+            <field ref="pcg_Comptes_14" name="parent_id"/>
         </record>
         <record id="pcg_143100" model="account.account">
             <field name="name">Hausse des prix</field>
@@ -629,8 +629,8 @@
             <field name="type">asset</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_143000])]" name="parent_id"/>
+
+            <field ref="pcg_143000" name="parent_id"/>
         </record>
         <record id="pcg_143200" model="account.account">
             <field name="name">Fluctuation des cours</field>
@@ -638,8 +638,8 @@
             <field name="type">asset</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_143000])]" name="parent_id"/>
+
+            <field ref="pcg_143000" name="parent_id"/>
         </record>
         <record id="pcg_144000" model="account.account">
             <field name="name">Provisions réglementées relatives aux autres éléments de l'actif</field>
@@ -647,8 +647,8 @@
             <field name="type">asset</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_Comptes_14])]" name="parent_id"/>
+
+            <field ref="pcg_Comptes_14" name="parent_id"/>
         </record>
         <record id="pcg_145000" model="account.account">
             <field name="name">Amortissements dérogatoires</field>
@@ -656,8 +656,8 @@
             <field name="type">asset</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_Comptes_14])]" name="parent_id"/>
+
+            <field ref="pcg_Comptes_14" name="parent_id"/>
         </record>
         <record id="pcg_146000" model="account.account">
             <field name="name">Provision spéciale de réévaluation</field>
@@ -665,8 +665,8 @@
             <field name="type">asset</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_Comptes_14])]" name="parent_id"/>
+
+            <field ref="pcg_Comptes_14" name="parent_id"/>
         </record>
         <record id="pcg_147000" model="account.account">
             <field name="name">Plus-values réinvesties</field>
@@ -674,8 +674,8 @@
             <field name="type">asset</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_Comptes_14])]" name="parent_id"/>
+
+            <field ref="pcg_Comptes_14" name="parent_id"/>
         </record>
         <record id="pcg_148000" model="account.account">
             <field name="name">Autres provisions réglementées</field>
@@ -683,8 +683,8 @@
             <field name="type">asset</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_Comptes_14])]" name="parent_id"/>
+
+            <field ref="pcg_Comptes_14" name="parent_id"/>
         </record>
         <record id="pcg_Comptes_15" model="account.account">
             <field name="name">Provisions pour risques et charges</field>
@@ -692,8 +692,8 @@
             <field name="type">view</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_Classe_1])]" name="parent_id"/>
+
+            <field ref="pcg_Classe_1" name="parent_id"/>
         </record>
         <record id="pcg_151000" model="account.account">
             <field name="name">Provisions pour risques</field>
@@ -701,8 +701,8 @@
             <field name="type">asset</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_Comptes_15])]" name="parent_id"/>
+
+            <field ref="pcg_Comptes_15" name="parent_id"/>
         </record>
         <record id="pcg_151100" model="account.account">
             <field name="name">Provisions pour litiges</field>
@@ -710,8 +710,8 @@
             <field name="type">asset</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_151000])]" name="parent_id"/>
+
+            <field ref="pcg_151000" name="parent_id"/>
         </record>
         <record id="pcg_151200" model="account.account">
             <field name="name">Provisions pour garanties données aux clients</field>
@@ -719,8 +719,8 @@
             <field name="type">asset</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_151000])]" name="parent_id"/>
+
+            <field ref="pcg_151000" name="parent_id"/>
         </record>
         <record id="pcg_151300" model="account.account">
             <field name="name">Provisions pour pertes sur marchés à terme</field>
@@ -728,8 +728,8 @@
             <field name="type">asset</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_151000])]" name="parent_id"/>
+
+            <field ref="pcg_151000" name="parent_id"/>
         </record>
         <record id="pcg_151400" model="account.account">
             <field name="name">Provisions pour amendes et pénalités</field>
@@ -737,8 +737,8 @@
             <field name="type">asset</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_151000])]" name="parent_id"/>
+
+            <field ref="pcg_151000" name="parent_id"/>
         </record>
         <record id="pcg_151500" model="account.account">
             <field name="name">Provisions pour pertes de change</field>
@@ -746,8 +746,8 @@
             <field name="type">asset</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_151000])]" name="parent_id"/>
+
+            <field ref="pcg_151000" name="parent_id"/>
         </record>
         <record id="pcg_151600" model="account.account">
             <field name="name">Provisions pour pertes sur contrats</field>
@@ -755,8 +755,8 @@
             <field name="type">asset</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_151000])]" name="parent_id"/>
+
+            <field ref="pcg_151000" name="parent_id"/>
         </record>
         <record id="pcg_151800" model="account.account">
             <field name="name">Autres provisions pour risques</field>
@@ -764,8 +764,8 @@
             <field name="type">asset</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_151000])]" name="parent_id"/>
+
+            <field ref="pcg_151000" name="parent_id"/>
         </record>
         <record id="pcg_153000" model="account.account">
             <field name="name">Provisions pour pensions et obligations similaires</field>
@@ -773,8 +773,8 @@
             <field name="type">asset</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_Comptes_15])]" name="parent_id"/>
+
+            <field ref="pcg_Comptes_15" name="parent_id"/>
         </record>
         <record id="pcg_154000" model="account.account">
             <field name="name">Provisions pour restructurations</field>
@@ -782,8 +782,8 @@
             <field name="type">asset</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_Comptes_15])]" name="parent_id"/>
+
+            <field ref="pcg_Comptes_15" name="parent_id"/>
         </record>
         <record id="pcg_155000" model="account.account">
             <field name="name">Provisions pour impôts</field>
@@ -791,8 +791,8 @@
             <field name="type">asset</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_Comptes_15])]" name="parent_id"/>
+
+            <field ref="pcg_Comptes_15" name="parent_id"/>
         </record>
         <record id="pcg_156000" model="account.account">
             <field name="name">Provisions pour renouvellement des immobilisations (entreprises concessionnaires)</field>
@@ -800,8 +800,8 @@
             <field name="type">asset</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_Comptes_15])]" name="parent_id"/>
+
+            <field ref="pcg_Comptes_15" name="parent_id"/>
         </record>
         <record id="pcg_157000" model="account.account">
             <field name="name">Provisions pour charges à répartir sur plusieurs exercices</field>
@@ -809,8 +809,8 @@
             <field name="type">asset</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_Comptes_15])]" name="parent_id"/>
+
+            <field ref="pcg_Comptes_15" name="parent_id"/>
         </record>
         <record id="pcg_157200" model="account.account">
             <field name="name">Provisions pour gros entretien ou grandes révisions </field>
@@ -818,8 +818,8 @@
             <field name="type">asset</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_157000])]" name="parent_id"/>
+
+            <field ref="pcg_157000" name="parent_id"/>
         </record>
         <record id="pcg_158000" model="account.account">
             <field name="name">Autres provisions pour charges</field>
@@ -827,8 +827,8 @@
             <field name="type">asset</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_Comptes_15])]" name="parent_id"/>
+
+            <field ref="pcg_Comptes_15" name="parent_id"/>
         </record>
         <record id="pcg_158100" model="account.account">
             <field name="name">Provisions pour remises en état</field>
@@ -836,8 +836,8 @@
             <field name="type">asset</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_158000])]" name="parent_id"/>
+
+            <field ref="pcg_158000" name="parent_id"/>
         </record>
         <record id="pcg_Comptes_16" model="account.account">
             <field name="name">Emprunts et dettes assimilées</field>
@@ -845,8 +845,8 @@
             <field name="type">view</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_Classe_1])]" name="parent_id"/>
+
+            <field ref="pcg_Classe_1" name="parent_id"/>
         </record>
         <record id="pcg_161000" model="account.account">
             <field name="name">Emprunts obligataires convertibles</field>
@@ -854,8 +854,8 @@
             <field name="type">dettes</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_Comptes_16])]" name="parent_id"/>
+
+            <field ref="pcg_Comptes_16" name="parent_id"/>
         </record>
         <record id="pcg_163000" model="account.account">
             <field name="name">Autres emprunts obligataires </field>
@@ -863,8 +863,8 @@
             <field name="type">dettes</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_Comptes_16])]" name="parent_id"/>
+
+            <field ref="pcg_Comptes_16" name="parent_id"/>
         </record>
         <record id="pcg_164000" model="account.account">
             <field name="name">Emprunts auprès des établissements de crédit</field>
@@ -872,8 +872,8 @@
             <field name="type">dettes</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_Comptes_16])]" name="parent_id"/>
+
+            <field ref="pcg_Comptes_16" name="parent_id"/>
         </record>
         <record id="pcg_165000" model="account.account">
             <field name="name">Dépôts et cautionnements reçus</field>
@@ -881,8 +881,8 @@
             <field name="type">dettes</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_Comptes_16])]" name="parent_id"/>
+
+            <field ref="pcg_Comptes_16" name="parent_id"/>
         </record>
         <record id="pcg_165100" model="account.account">
             <field name="name">Dépôts</field>
@@ -890,8 +890,8 @@
             <field name="type">dettes</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_165000])]" name="parent_id"/>
+
+            <field ref="pcg_165000" name="parent_id"/>
         </record>
         <record id="pcg_165500" model="account.account">
             <field name="name">Cautionnements</field>
@@ -899,8 +899,8 @@
             <field name="type">dettes</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_165000])]" name="parent_id"/>
+
+            <field ref="pcg_165000" name="parent_id"/>
         </record>
         <record id="pcg_166000" model="account.account">
             <field name="name">Participation des salariés aux résultats</field>
@@ -908,8 +908,8 @@
             <field name="type">dettes</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_Comptes_16])]" name="parent_id"/>
+
+            <field ref="pcg_Comptes_16" name="parent_id"/>
         </record>
         <record id="pcg_166100" model="account.account">
             <field name="name">Comptes bloqués</field>
@@ -917,8 +917,8 @@
             <field name="type">dettes</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_166000])]" name="parent_id"/>
+
+            <field ref="pcg_166000" name="parent_id"/>
         </record>
         <record id="pcg_166200" model="account.account">
             <field name="name">Fonds de participation</field>
@@ -926,8 +926,8 @@
             <field name="type">dettes</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_166000])]" name="parent_id"/>
+
+            <field ref="pcg_166000" name="parent_id"/>
         </record>
         <record id="pcg_167000" model="account.account">
             <field name="name">Emprunts et dettes assortis de conditions particulières</field>
@@ -935,8 +935,8 @@
             <field name="type">dettes</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_Comptes_16])]" name="parent_id"/>
+
+            <field ref="pcg_Comptes_16" name="parent_id"/>
         </record>
         <record id="pcg_167100" model="account.account">
             <field name="name">Emissions de titres participatifs</field>
@@ -944,8 +944,8 @@
             <field name="type">dettes</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_167000])]" name="parent_id"/>
+
+            <field ref="pcg_167000" name="parent_id"/>
         </record>
         <record id="pcg_167400" model="account.account">
             <field name="name">Avances conditionnées de l'État</field>
@@ -953,8 +953,8 @@
             <field name="type">dettes</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_167000])]" name="parent_id"/>
+
+            <field ref="pcg_167000" name="parent_id"/>
         </record>
         <record id="pcg_167500" model="account.account">
             <field name="name">Emprunts participatifs</field>
@@ -962,8 +962,8 @@
             <field name="type">dettes</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_167000])]" name="parent_id"/>
+
+            <field ref="pcg_167000" name="parent_id"/>
         </record>
         <record id="pcg_168000" model="account.account">
             <field name="name">Autres emprunts et dettes assimilées</field>
@@ -971,8 +971,8 @@
             <field name="type">dettes</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_Comptes_16])]" name="parent_id"/>
+
+            <field ref="pcg_Comptes_16" name="parent_id"/>
         </record>
         <record id="pcg_168100" model="account.account">
             <field name="name">Autres emprunts</field>
@@ -980,8 +980,8 @@
             <field name="type">dettes</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_168000])]" name="parent_id"/>
+
+            <field ref="pcg_168000" name="parent_id"/>
         </record>
         <record id="pcg_168500" model="account.account">
             <field name="name">Rentes viagères capitalisées</field>
@@ -989,8 +989,8 @@
             <field name="type">dettes</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_168000])]" name="parent_id"/>
+
+            <field ref="pcg_168000" name="parent_id"/>
         </record>
         <record id="pcg_168700" model="account.account">
             <field name="name">Autres dettes</field>
@@ -998,8 +998,8 @@
             <field name="type">dettes</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_168000])]" name="parent_id"/>
+
+            <field ref="pcg_168000" name="parent_id"/>
         </record>
         <record id="pcg_168800" model="account.account">
             <field name="name">Intérêts courus</field>
@@ -1007,8 +1007,8 @@
             <field name="type">dettes</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_168000])]" name="parent_id"/>
+
+            <field ref="pcg_168000" name="parent_id"/>
         </record>
         <record id="pcg_168810" model="account.account">
             <field name="name">Sur emprunts obligataires convertibles </field>
@@ -1016,8 +1016,8 @@
             <field name="type">dettes</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_168800])]" name="parent_id"/>
+
+            <field ref="pcg_168800" name="parent_id"/>
         </record>
         <record id="pcg_168830" model="account.account">
             <field name="name">Sur autres emprunts obligataires</field>
@@ -1025,8 +1025,8 @@
             <field name="type">dettes</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_168800])]" name="parent_id"/>
+
+            <field ref="pcg_168800" name="parent_id"/>
         </record>
         <record id="pcg_168840" model="account.account">
             <field name="name">Sur emprunts auprès des établissements de crédit</field>
@@ -1034,8 +1034,8 @@
             <field name="type">dettes</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_168800])]" name="parent_id"/>
+
+            <field ref="pcg_168800" name="parent_id"/>
         </record>
         <record id="pcg_168850" model="account.account">
             <field name="name">Sur dépôts et cautionnements reçus</field>
@@ -1043,8 +1043,8 @@
             <field name="type">dettes</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_168800])]" name="parent_id"/>
+
+            <field ref="pcg_168800" name="parent_id"/>
         </record>
         <record id="pcg_168860" model="account.account">
             <field name="name">Sur participation des salariés aux résultats</field>
@@ -1052,8 +1052,8 @@
             <field name="type">dettes</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_168800])]" name="parent_id"/>
+
+            <field ref="pcg_168800" name="parent_id"/>
         </record>
         <record id="pcg_168870" model="account.account">
             <field name="name">Sur emprunts et dettes assortis de conditions particulières</field>
@@ -1061,8 +1061,8 @@
             <field name="type">dettes</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_168800])]" name="parent_id"/>
+
+            <field ref="pcg_168800" name="parent_id"/>
         </record>
         <record id="pcg_168880" model="account.account">
             <field name="name">Sur autres emprunts et dettes assimilées</field>
@@ -1070,8 +1070,8 @@
             <field name="type">dettes</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_168800])]" name="parent_id"/>
+
+            <field ref="pcg_168800" name="parent_id"/>
         </record>
         <record id="pcg_169000" model="account.account">
             <field name="name">Primes de remboursement des obligations</field>
@@ -1079,8 +1079,8 @@
             <field name="type">dettes</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_Comptes_16])]" name="parent_id"/>
+
+            <field ref="pcg_Comptes_16" name="parent_id"/>
         </record>
         <record id="pcg_Comptes_17" model="account.account">
             <field name="name">Dettes rattachées à des participations</field>
@@ -1088,8 +1088,8 @@
             <field name="type">view</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_Classe_1])]" name="parent_id"/>
+
+            <field ref="pcg_Classe_1" name="parent_id"/>
         </record>
         <record id="pcg_171000" model="account.account">
             <field name="name">Dettes rattachées à des participations (groupe)</field>
@@ -1097,8 +1097,8 @@
             <field name="type">dettes</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_Comptes_17])]" name="parent_id"/>
+
+            <field ref="pcg_Comptes_17" name="parent_id"/>
         </record>
         <record id="pcg_174000" model="account.account">
             <field name="name">Dettes rattachées à des participations (hors groupe)</field>
@@ -1106,8 +1106,8 @@
             <field name="type">dettes</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_Comptes_17])]" name="parent_id"/>
+
+            <field ref="pcg_Comptes_17" name="parent_id"/>
         </record>
         <record id="pcg_178000" model="account.account">
             <field name="name">Dettes rattachées à des sociétés en participation</field>
@@ -1115,8 +1115,8 @@
             <field name="type">dettes</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_Comptes_17])]" name="parent_id"/>
+
+            <field ref="pcg_Comptes_17" name="parent_id"/>
         </record>
         <record id="pcg_178100" model="account.account">
             <field name="name">Principal</field>
@@ -1124,8 +1124,8 @@
             <field name="type">dettes</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_178000])]" name="parent_id"/>
+
+            <field ref="pcg_178000" name="parent_id"/>
         </record>
         <record id="pcg_178800" model="account.account">
             <field name="name">Intérêts courus</field>
@@ -1133,8 +1133,8 @@
             <field name="type">dettes</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_178000])]" name="parent_id"/>
+
+            <field ref="pcg_178000" name="parent_id"/>
         </record>
         <record id="pcg_Comptes_18" model="account.account">
             <field name="name">Comptes de liaison des établissements et sociétés en participation</field>
@@ -1142,8 +1142,8 @@
             <field name="type">view</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_Classe_1])]" name="parent_id"/>
+
+            <field ref="pcg_Classe_1" name="parent_id"/>
         </record>
         <record id="pcg_181000" model="account.account">
             <field name="name">Comptes de liaison des établissements</field>
@@ -1151,8 +1151,8 @@
             <field name="type">dettes</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_Comptes_18])]" name="parent_id"/>
+
+            <field ref="pcg_Comptes_18" name="parent_id"/>
         </record>
         <record id="pcg_186000" model="account.account">
             <field name="name">Biens et prestations de services échangés entre établissements (charges)</field>
@@ -1160,8 +1160,8 @@
             <field name="type">dettes</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_Comptes_18])]" name="parent_id"/>
+
+            <field ref="pcg_Comptes_18" name="parent_id"/>
         </record>
         <record id="pcg_187000" model="account.account">
             <field name="name">Biens et prestations de services échangés entre établissements (produits)</field>
@@ -1169,8 +1169,8 @@
             <field name="type">dettes</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_Comptes_18])]" name="parent_id"/>
+
+            <field ref="pcg_Comptes_18" name="parent_id"/>
         </record>
         <record id="pcg_188000" model="account.account">
             <field name="name">Comptes de liaison des sociétés en participation</field>
@@ -1178,8 +1178,8 @@
             <field name="type">dettes</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_Comptes_18])]" name="parent_id"/>
+
+            <field ref="pcg_Comptes_18" name="parent_id"/>
         </record>
         <record id="pcg_Classe_2" model="account.account">
             <field name="name">Comptes d'immobilisations</field>
@@ -1188,8 +1188,8 @@
             <field name="note">Les comptes de la classe 2 regroupent les immobilisations incorporelles, les immobilisations</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_Classes_1_a_5])]" name="parent_id"/>
+
+            <field ref="pcg_Classes_1_a_5" name="parent_id"/>
         </record>
         <record id="pcg_Comptes_20" model="account.account">
             <field name="name">Immobilisations incorporelles</field>
@@ -1198,8 +1198,8 @@
             <field name="note">corporelles, les immobilisations financières, les amortissements et provisions relatifs aux</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_Classe_2])]" name="parent_id"/>
+
+            <field ref="pcg_Classe_2" name="parent_id"/>
         </record>
         <record id="pcg_201000" model="account.account">
             <field name="name">Frais d'établissement</field>
@@ -1208,8 +1208,8 @@
             <field name="note">immobilisations.</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_Comptes_20])]" name="parent_id"/>
+
+            <field ref="pcg_Comptes_20" name="parent_id"/>
         </record>
         <record id="pcg_201100" model="account.account">
             <field name="name">Frais de constitution</field>
@@ -1217,8 +1217,8 @@
             <field name="type">immobilisations</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_201000])]" name="parent_id"/>
+
+            <field ref="pcg_201000" name="parent_id"/>
         </record>
         <record id="pcg_201200" model="account.account">
             <field name="name">Frais de premier établissement</field>
@@ -1226,8 +1226,8 @@
             <field name="type">immobilisations</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_201000])]" name="parent_id"/>
+
+            <field ref="pcg_201000" name="parent_id"/>
         </record>
         <record id="pcg_201210" model="account.account">
             <field name="name">Frais de prospection</field>
@@ -1235,8 +1235,8 @@
             <field name="type">immobilisations</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_201200])]" name="parent_id"/>
+
+            <field ref="pcg_201200" name="parent_id"/>
         </record>
         <record id="pcg_201220" model="account.account">
             <field name="name">Frais de publicité</field>
@@ -1244,8 +1244,8 @@
             <field name="type">immobilisations</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_201200])]" name="parent_id"/>
+
+            <field ref="pcg_201200" name="parent_id"/>
         </record>
         <record id="pcg_201300" model="account.account">
             <field name="name">Frais d'augmentation de capital et d'opérations diverses (fusions scissions transformations)</field>
@@ -1253,8 +1253,8 @@
             <field name="type">immobilisations</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_201000])]" name="parent_id"/>
+
+            <field ref="pcg_201000" name="parent_id"/>
         </record>
         <record id="pcg_203000" model="account.account">
             <field name="name">Frais de recherche et de développement</field>
@@ -1262,8 +1262,8 @@
             <field name="type">immobilisations</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_Comptes_20])]" name="parent_id"/>
+
+            <field ref="pcg_Comptes_20" name="parent_id"/>
         </record>
         <record id="pcg_205000" model="account.account">
             <field name="name">Concessions et droits similaires brevets licences marques procédés logiciels droits et valeurs similaires</field>
@@ -1271,8 +1271,8 @@
             <field name="type">immobilisations</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_Comptes_20])]" name="parent_id"/>
+
+            <field ref="pcg_Comptes_20" name="parent_id"/>
         </record>
         <record id="pcg_206000" model="account.account">
             <field name="name">Droit au bail</field>
@@ -1280,8 +1280,8 @@
             <field name="type">immobilisations</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_Comptes_20])]" name="parent_id"/>
+
+            <field ref="pcg_Comptes_20" name="parent_id"/>
         </record>
         <record id="pcg_207000" model="account.account">
             <field name="name">Fonds commercial</field>
@@ -1289,8 +1289,8 @@
             <field name="type">immobilisations</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_Comptes_20])]" name="parent_id"/>
+
+            <field ref="pcg_Comptes_20" name="parent_id"/>
         </record>
         <record id="pcg_208000" model="account.account">
             <field name="name">Autres immobilisations incorporelles</field>
@@ -1298,8 +1298,8 @@
             <field name="type">immobilisations</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_Comptes_20])]" name="parent_id"/>
+
+            <field ref="pcg_Comptes_20" name="parent_id"/>
         </record>
         <record id="pcg_Comptes_21" model="account.account">
             <field name="name">Immobilisations corporelles</field>
@@ -1308,8 +1308,8 @@
             <field name="note">dès valeur unitaire supérieure à 500 Euros HT</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_Classe_2])]" name="parent_id"/>
+
+            <field ref="pcg_Classe_2" name="parent_id"/>
         </record>
         <record id="pcg_211000" model="account.account">
             <field name="name">Terrains</field>
@@ -1317,8 +1317,8 @@
             <field name="type">immobilisations</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_Comptes_21])]" name="parent_id"/>
+
+            <field ref="pcg_Comptes_21" name="parent_id"/>
         </record>
         <record id="pcg_211100" model="account.account">
             <field name="name">Terrains nus</field>
@@ -1326,8 +1326,8 @@
             <field name="type">immobilisations</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_211000])]" name="parent_id"/>
+
+            <field ref="pcg_211000" name="parent_id"/>
         </record>
         <record id="pcg_211200" model="account.account">
             <field name="name">Terrains aménagés</field>
@@ -1335,8 +1335,8 @@
             <field name="type">immobilisations</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_211000])]" name="parent_id"/>
+
+            <field ref="pcg_211000" name="parent_id"/>
         </record>
         <record id="pcg_211300" model="account.account">
             <field name="name">Sous-sols et sur-sols</field>
@@ -1344,8 +1344,8 @@
             <field name="type">immobilisations</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_211000])]" name="parent_id"/>
+
+            <field ref="pcg_211000" name="parent_id"/>
         </record>
         <record id="pcg_211400" model="account.account">
             <field name="name">Terrains de gisement</field>
@@ -1353,8 +1353,8 @@
             <field name="type">immobilisations</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_211000])]" name="parent_id"/>
+
+            <field ref="pcg_211000" name="parent_id"/>
         </record>
         <record id="pcg_211410" model="account.account">
             <field name="name">Carrières</field>
@@ -1362,8 +1362,8 @@
             <field name="type">immobilisations</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_211400])]" name="parent_id"/>
+
+            <field ref="pcg_211400" name="parent_id"/>
         </record>
         <record id="pcg_211500" model="account.account">
             <field name="name">Terrains bâtis</field>
@@ -1371,8 +1371,8 @@
             <field name="type">immobilisations</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_211000])]" name="parent_id"/>
+
+            <field ref="pcg_211000" name="parent_id"/>
         </record>
         <record id="pcg_211510" model="account.account">
             <field name="name">Ensembles immobiliers industriels (A B)</field>
@@ -1380,8 +1380,8 @@
             <field name="type">immobilisations</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_211500])]" name="parent_id"/>
+
+            <field ref="pcg_211500" name="parent_id"/>
         </record>
         <record id="pcg_211550" model="account.account">
             <field name="name">Ensembles immobiliers administratifs et commerciaux (A B)</field>
@@ -1389,8 +1389,8 @@
             <field name="type">immobilisations</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_211500])]" name="parent_id"/>
+
+            <field ref="pcg_211500" name="parent_id"/>
         </record>
         <record id="pcg_211580" model="account.account">
             <field name="name">Autres ensembles immobiliers</field>
@@ -1398,8 +1398,8 @@
             <field name="type">immobilisations</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_211500])]" name="parent_id"/>
+
+            <field ref="pcg_211500" name="parent_id"/>
         </record>
         <record id="pcg_211581" model="account.account">
             <field name="name">Affectés aux opérations professionnelles (A B)</field>
@@ -1407,8 +1407,8 @@
             <field name="type">immobilisations</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_211580])]" name="parent_id"/>
+
+            <field ref="pcg_211580" name="parent_id"/>
         </record>
         <record id="pcg_211588" model="account.account">
             <field name="name">Affectés aux opérations non professionnelles (A B)</field>
@@ -1416,8 +1416,8 @@
             <field name="type">immobilisations</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_211580])]" name="parent_id"/>
+
+            <field ref="pcg_211580" name="parent_id"/>
         </record>
         <record id="pcg_211600" model="account.account">
             <field name="name">Compte d'ordre sur immobilisations (art 6 du décret n° 78-737 du 11 juillet 1978)</field>
@@ -1425,8 +1425,8 @@
             <field name="type">immobilisations</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_211000])]" name="parent_id"/>
+
+            <field ref="pcg_211000" name="parent_id"/>
         </record>
         <record id="pcg_212000" model="account.account">
             <field name="name">Agencements et aménagements de terrains</field>
@@ -1434,8 +1434,8 @@
             <field name="type">immobilisations</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_Comptes_21])]" name="parent_id"/>
+
+            <field ref="pcg_Comptes_21" name="parent_id"/>
         </record>
         <record id="pcg_213000" model="account.account">
             <field name="name">Constructions</field>
@@ -1443,8 +1443,8 @@
             <field name="type">immobilisations</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_Comptes_21])]" name="parent_id"/>
+
+            <field ref="pcg_Comptes_21" name="parent_id"/>
         </record>
         <record id="pcg_213100" model="account.account">
             <field name="name">Bâtiments</field>
@@ -1452,8 +1452,8 @@
             <field name="type">immobilisations</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_213000])]" name="parent_id"/>
+
+            <field ref="pcg_213000" name="parent_id"/>
         </record>
         <record id="pcg_213110" model="account.account">
             <field name="name">Ensembles immobiliers industriels (A B)</field>
@@ -1461,8 +1461,8 @@
             <field name="type">immobilisations</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_213100])]" name="parent_id"/>
+
+            <field ref="pcg_213100" name="parent_id"/>
         </record>
         <record id="pcg_213150" model="account.account">
             <field name="name">Ensembles immobiliers administratifs et commerciaux (A B)</field>
@@ -1470,8 +1470,8 @@
             <field name="type">immobilisations</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_213100])]" name="parent_id"/>
+
+            <field ref="pcg_213100" name="parent_id"/>
         </record>
         <record id="pcg_213180" model="account.account">
             <field name="name">Autres ensembles immobiliers</field>
@@ -1479,8 +1479,8 @@
             <field name="type">immobilisations</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_213100])]" name="parent_id"/>
+
+            <field ref="pcg_213100" name="parent_id"/>
         </record>
         <record id="pcg_213181" model="account.account">
             <field name="name">Affectés aux opérations professionnelles (A B)</field>
@@ -1488,8 +1488,8 @@
             <field name="type">immobilisations</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_213180])]" name="parent_id"/>
+
+            <field ref="pcg_213180" name="parent_id"/>
         </record>
         <record id="pcg_213188" model="account.account">
             <field name="name">Affectés aux opérations non professionnelles (A B)</field>
@@ -1497,8 +1497,8 @@
             <field name="type">immobilisations</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_213180])]" name="parent_id"/>
+
+            <field ref="pcg_213180" name="parent_id"/>
         </record>
         <record id="pcg_213500" model="account.account">
             <field name="name">Installations générales agencements aménagements des constructions</field>
@@ -1506,8 +1506,8 @@
             <field name="type">immobilisations</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_213000])]" name="parent_id"/>
+
+            <field ref="pcg_213000" name="parent_id"/>
         </record>
         <record id="pcg_213800" model="account.account">
             <field name="name">Ouvrages d'infrastructure</field>
@@ -1515,8 +1515,8 @@
             <field name="type">immobilisations</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_213000])]" name="parent_id"/>
+
+            <field ref="pcg_213000" name="parent_id"/>
         </record>
         <record id="pcg_213810" model="account.account">
             <field name="name">Voies de terre</field>
@@ -1524,8 +1524,8 @@
             <field name="type">immobilisations</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_213800])]" name="parent_id"/>
+
+            <field ref="pcg_213800" name="parent_id"/>
         </record>
         <record id="pcg_213820" model="account.account">
             <field name="name">Voies de fer</field>
@@ -1533,8 +1533,8 @@
             <field name="type">immobilisations</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_213800])]" name="parent_id"/>
+
+            <field ref="pcg_213800" name="parent_id"/>
         </record>
         <record id="pcg_213830" model="account.account">
             <field name="name">Voies d'eau</field>
@@ -1542,8 +1542,8 @@
             <field name="type">immobilisations</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_213800])]" name="parent_id"/>
+
+            <field ref="pcg_213800" name="parent_id"/>
         </record>
         <record id="pcg_213840" model="account.account">
             <field name="name">Barrages</field>
@@ -1551,8 +1551,8 @@
             <field name="type">immobilisations</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_213800])]" name="parent_id"/>
+
+            <field ref="pcg_213800" name="parent_id"/>
         </record>
         <record id="pcg_213850" model="account.account">
             <field name="name">Pistes d'aérodromes</field>
@@ -1560,8 +1560,8 @@
             <field name="type">immobilisations</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_213800])]" name="parent_id"/>
+
+            <field ref="pcg_213800" name="parent_id"/>
         </record>
         <record id="pcg_214000" model="account.account">
             <field name="name">Constructions sur sol d'autrui</field>
@@ -1569,8 +1569,8 @@
             <field name="type">immobilisations</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_Comptes_21])]" name="parent_id"/>
+
+            <field ref="pcg_Comptes_21" name="parent_id"/>
         </record>
         <record id="pcg_215000" model="account.account">
             <field name="name">Installations techniques matériels et outillages industriels</field>
@@ -1578,8 +1578,8 @@
             <field name="type">immobilisations</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_Comptes_21])]" name="parent_id"/>
+
+            <field ref="pcg_Comptes_21" name="parent_id"/>
         </record>
         <record id="pcg_215100" model="account.account">
             <field name="name">Installations complexes spécialisées</field>
@@ -1587,8 +1587,8 @@
             <field name="type">immobilisations</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_215000])]" name="parent_id"/>
+
+            <field ref="pcg_215000" name="parent_id"/>
         </record>
         <record id="pcg_215110" model="account.account">
             <field name="name">Sur sol propre</field>
@@ -1596,8 +1596,8 @@
             <field name="type">immobilisations</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_215100])]" name="parent_id"/>
+
+            <field ref="pcg_215100" name="parent_id"/>
         </record>
         <record id="pcg_215140" model="account.account">
             <field name="name">Sur sol d'autrui</field>
@@ -1605,8 +1605,8 @@
             <field name="type">immobilisations</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_215100])]" name="parent_id"/>
+
+            <field ref="pcg_215100" name="parent_id"/>
         </record>
         <record id="pcg_215300" model="account.account">
             <field name="name">Installations à caractère spécifique</field>
@@ -1614,8 +1614,8 @@
             <field name="type">immobilisations</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_215000])]" name="parent_id"/>
+
+            <field ref="pcg_215000" name="parent_id"/>
         </record>
         <record id="pcg_215310" model="account.account">
             <field name="name">Sur sol propre</field>
@@ -1623,8 +1623,8 @@
             <field name="type">immobilisations</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_215300])]" name="parent_id"/>
+
+            <field ref="pcg_215300" name="parent_id"/>
         </record>
         <record id="pcg_215340" model="account.account">
             <field name="name">Sur sol d'autrui</field>
@@ -1632,8 +1632,8 @@
             <field name="type">immobilisations</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_215300])]" name="parent_id"/>
+
+            <field ref="pcg_215300" name="parent_id"/>
         </record>
         <record id="pcg_215400" model="account.account">
             <field name="name">Matériel industriel</field>
@@ -1641,8 +1641,8 @@
             <field name="type">immobilisations</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_215000])]" name="parent_id"/>
+
+            <field ref="pcg_215000" name="parent_id"/>
         </record>
         <record id="pcg_215500" model="account.account">
             <field name="name">Outillage industriel</field>
@@ -1650,8 +1650,8 @@
             <field name="type">immobilisations</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_215000])]" name="parent_id"/>
+
+            <field ref="pcg_215000" name="parent_id"/>
         </record>
         <record id="pcg_215700" model="account.account">
             <field name="name">Agencements et aménagements du matériel et outillage industriels</field>
@@ -1659,8 +1659,8 @@
             <field name="type">immobilisations</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_215000])]" name="parent_id"/>
+
+            <field ref="pcg_215000" name="parent_id"/>
         </record>
         <record id="pcg_218000" model="account.account">
             <field name="name">Autres immobilisations corporelles</field>
@@ -1668,8 +1668,8 @@
             <field name="type">immobilisations</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_Comptes_21])]" name="parent_id"/>
+
+            <field ref="pcg_Comptes_21" name="parent_id"/>
         </record>
         <record id="pcg_218100" model="account.account">
             <field name="name">Installations générales agencements aménagements divers</field>
@@ -1677,8 +1677,8 @@
             <field name="type">immobilisations</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_218000])]" name="parent_id"/>
+
+            <field ref="pcg_218000" name="parent_id"/>
         </record>
         <record id="pcg_218200" model="account.account">
             <field name="name">Matériel de transport</field>
@@ -1686,8 +1686,8 @@
             <field name="type">immobilisations</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_218000])]" name="parent_id"/>
+
+            <field ref="pcg_218000" name="parent_id"/>
         </record>
         <record id="pcg_218300" model="account.account">
             <field name="name">Matériel de bureau et matériel informatique </field>
@@ -1695,8 +1695,8 @@
             <field name="type">immobilisations</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_218000])]" name="parent_id"/>
+
+            <field ref="pcg_218000" name="parent_id"/>
         </record>
         <record id="pcg_218400" model="account.account">
             <field name="name">Mobilier</field>
@@ -1704,8 +1704,8 @@
             <field name="type">immobilisations</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_218000])]" name="parent_id"/>
+
+            <field ref="pcg_218000" name="parent_id"/>
         </record>
         <record id="pcg_218500" model="account.account">
             <field name="name">Cheptel</field>
@@ -1713,8 +1713,8 @@
             <field name="type">immobilisations</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_218000])]" name="parent_id"/>
+
+            <field ref="pcg_218000" name="parent_id"/>
         </record>
         <record id="pcg_218600" model="account.account">
             <field name="name">Emballages récupérables</field>
@@ -1722,8 +1722,8 @@
             <field name="type">immobilisations</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_218000])]" name="parent_id"/>
+
+            <field ref="pcg_218000" name="parent_id"/>
         </record>
         <record id="pcg_Comptes_22" model="account.account">
             <field name="name">Immobilisations mises en concession</field>
@@ -1731,8 +1731,8 @@
             <field name="type">view</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_Classe_2])]" name="parent_id"/>
+
+            <field ref="pcg_Classe_2" name="parent_id"/>
         </record>
         <record id="pcg_Comptes_23" model="account.account">
             <field name="name">Immobilisations en cours</field>
@@ -1740,8 +1740,8 @@
             <field name="type">view</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_Classe_2])]" name="parent_id"/>
+
+            <field ref="pcg_Classe_2" name="parent_id"/>
         </record>
         <record id="pcg_231000" model="account.account">
             <field name="name">Immobilisations corporelles en cours</field>
@@ -1749,8 +1749,8 @@
             <field name="type">immobilisations</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_Comptes_23])]" name="parent_id"/>
+
+            <field ref="pcg_Comptes_23" name="parent_id"/>
         </record>
         <record id="pcg_231200" model="account.account">
             <field name="name">Terrains</field>
@@ -1759,8 +1759,8 @@
             <field name="note">ne s'amortissent pas</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_231000])]" name="parent_id"/>
+
+            <field ref="pcg_231000" name="parent_id"/>
         </record>
         <record id="pcg_231300" model="account.account">
             <field name="name">Constructions</field>
@@ -1768,8 +1768,8 @@
             <field name="type">immobilisations</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_231000])]" name="parent_id"/>
+
+            <field ref="pcg_231000" name="parent_id"/>
         </record>
         <record id="pcg_231500" model="account.account">
             <field name="name">Installations techniques matériel et outillage industriels</field>
@@ -1777,8 +1777,8 @@
             <field name="type">immobilisations</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_231000])]" name="parent_id"/>
+
+            <field ref="pcg_231000" name="parent_id"/>
         </record>
         <record id="pcg_231800" model="account.account">
             <field name="name">Autres immobilisations corporelles</field>
@@ -1786,8 +1786,8 @@
             <field name="type">immobilisations</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_231000])]" name="parent_id"/>
+
+            <field ref="pcg_231000" name="parent_id"/>
         </record>
         <record id="pcg_232000" model="account.account">
             <field name="name">Immobilisations incorporelles en cours </field>
@@ -1795,8 +1795,8 @@
             <field name="type">immobilisations</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_Comptes_23])]" name="parent_id"/>
+
+            <field ref="pcg_Comptes_23" name="parent_id"/>
         </record>
         <record id="pcg_237000" model="account.account">
             <field name="name">Avances et acomptes versés sur immobilisations incorporelles</field>
@@ -1804,8 +1804,8 @@
             <field name="type">immobilisations</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_Comptes_23])]" name="parent_id"/>
+
+            <field ref="pcg_Comptes_23" name="parent_id"/>
         </record>
         <record id="pcg_238000" model="account.account">
             <field name="name">Avances et acomptes versés sur commandes d'immobilisations corporelles</field>
@@ -1813,8 +1813,8 @@
             <field name="type">immobilisations</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_Comptes_23])]" name="parent_id"/>
+
+            <field ref="pcg_Comptes_23" name="parent_id"/>
         </record>
         <record id="pcg_238200" model="account.account">
             <field name="name">Terrains</field>
@@ -1822,8 +1822,8 @@
             <field name="type">immobilisations</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_238000])]" name="parent_id"/>
+
+            <field ref="pcg_238000" name="parent_id"/>
         </record>
         <record id="pcg_238300" model="account.account">
             <field name="name">Constructions</field>
@@ -1831,8 +1831,8 @@
             <field name="type">immobilisations</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_238000])]" name="parent_id"/>
+
+            <field ref="pcg_238000" name="parent_id"/>
         </record>
         <record id="pcg_238500" model="account.account">
             <field name="name">Installations techniques matériel et outillage industriels</field>
@@ -1840,8 +1840,8 @@
             <field name="type">immobilisations</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_238000])]" name="parent_id"/>
+
+            <field ref="pcg_238000" name="parent_id"/>
         </record>
         <record id="pcg_238800" model="account.account">
             <field name="name">Autres immobilisations corporelles</field>
@@ -1849,8 +1849,8 @@
             <field name="type">immobilisations</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_238000])]" name="parent_id"/>
+
+            <field ref="pcg_238000" name="parent_id"/>
         </record>
         <record id="pcg_Comptes_25" model="account.account">
             <field name="name">Parts dans des entreprises liées et créances dans des entreprises liées</field>
@@ -1858,8 +1858,8 @@
             <field name="type">view</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_Classe_2])]" name="parent_id"/>
+
+            <field ref="pcg_Classe_2" name="parent_id"/>
         </record>
         <record id="pcg_Comptes_26" model="account.account">
             <field name="name">Participations et créances rattachées à des participations</field>
@@ -1867,8 +1867,8 @@
             <field name="type">view</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_Classe_2])]" name="parent_id"/>
+
+            <field ref="pcg_Classe_2" name="parent_id"/>
         </record>
         <record id="pcg_261000" model="account.account">
             <field name="name">Titres de participation</field>
@@ -1877,8 +1877,8 @@
             <field name="note">ne s'amortissent pas</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_Comptes_26])]" name="parent_id"/>
+
+            <field ref="pcg_Comptes_26" name="parent_id"/>
         </record>
         <record id="pcg_261100" model="account.account">
             <field name="name">Actions</field>
@@ -1886,8 +1886,8 @@
             <field name="type">immobilisations</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_261000])]" name="parent_id"/>
+
+            <field ref="pcg_261000" name="parent_id"/>
         </record>
         <record id="pcg_261800" model="account.account">
             <field name="name">Autres titres</field>
@@ -1895,8 +1895,8 @@
             <field name="type">immobilisations</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_261000])]" name="parent_id"/>
+
+            <field ref="pcg_261000" name="parent_id"/>
         </record>
         <record id="pcg_266000" model="account.account">
             <field name="name">Autres formes de participation</field>
@@ -1905,8 +1905,8 @@
             <field name="note">ne s'amortissent pas</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_Comptes_26])]" name="parent_id"/>
+
+            <field ref="pcg_Comptes_26" name="parent_id"/>
         </record>
         <record id="pcg_267000" model="account.account">
             <field name="name">Créances rattachées à des participations</field>
@@ -1914,8 +1914,8 @@
             <field name="type">immobilisations</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_Comptes_26])]" name="parent_id"/>
+
+            <field ref="pcg_Comptes_26" name="parent_id"/>
         </record>
         <record id="pcg_267100" model="account.account">
             <field name="name">Créances rattachées à des participations (groupe)</field>
@@ -1923,8 +1923,8 @@
             <field name="type">immobilisations</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_267000])]" name="parent_id"/>
+
+            <field ref="pcg_267000" name="parent_id"/>
         </record>
         <record id="pcg_267400" model="account.account">
             <field name="name">Créances rattachées à des participations (hors groupe)</field>
@@ -1932,8 +1932,8 @@
             <field name="type">immobilisations</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_267000])]" name="parent_id"/>
+
+            <field ref="pcg_267000" name="parent_id"/>
         </record>
         <record id="pcg_267500" model="account.account">
             <field name="name">Versements représentatifs d'apports non capitalisés (appel de fonds)</field>
@@ -1941,8 +1941,8 @@
             <field name="type">immobilisations</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_267000])]" name="parent_id"/>
+
+            <field ref="pcg_267000" name="parent_id"/>
         </record>
         <record id="pcg_267600" model="account.account">
             <field name="name">Avances consolidables</field>
@@ -1950,8 +1950,8 @@
             <field name="type">immobilisations</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_267000])]" name="parent_id"/>
+
+            <field ref="pcg_267000" name="parent_id"/>
         </record>
         <record id="pcg_267700" model="account.account">
             <field name="name">Autres créances rattachées à des participations </field>
@@ -1959,8 +1959,8 @@
             <field name="type">immobilisations</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_267000])]" name="parent_id"/>
+
+            <field ref="pcg_267000" name="parent_id"/>
         </record>
         <record id="pcg_267800" model="account.account">
             <field name="name">Intérêts courus</field>
@@ -1968,8 +1968,8 @@
             <field name="type">immobilisations</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_267000])]" name="parent_id"/>
+
+            <field ref="pcg_267000" name="parent_id"/>
         </record>
         <record id="pcg_268000" model="account.account">
             <field name="name">Créances rattachées à des sociétés en participation</field>
@@ -1977,8 +1977,8 @@
             <field name="type">immobilisations</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_Comptes_26])]" name="parent_id"/>
+
+            <field ref="pcg_Comptes_26" name="parent_id"/>
         </record>
         <record id="pcg_268100" model="account.account">
             <field name="name">Principal</field>
@@ -1986,8 +1986,8 @@
             <field name="type">immobilisations</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_268000])]" name="parent_id"/>
+
+            <field ref="pcg_268000" name="parent_id"/>
         </record>
         <record id="pcg_268800" model="account.account">
             <field name="name">Intérêts courus</field>
@@ -1995,8 +1995,8 @@
             <field name="type">immobilisations</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_268000])]" name="parent_id"/>
+
+            <field ref="pcg_268000" name="parent_id"/>
         </record>
         <record id="pcg_269000" model="account.account">
             <field name="name">Versements restant à effectuer sur titres de participation non libérés</field>
@@ -2004,8 +2004,8 @@
             <field name="type">immobilisations</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_Comptes_26])]" name="parent_id"/>
+
+            <field ref="pcg_Comptes_26" name="parent_id"/>
         </record>
         <record id="pcg_Comptes_27" model="account.account">
             <field name="name">Autres immobilisations financières</field>
@@ -2014,8 +2014,8 @@
             <field name="note">ne s'amortissent pas</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_Classe_2])]" name="parent_id"/>
+
+            <field ref="pcg_Classe_2" name="parent_id"/>
         </record>
         <record id="pcg_271000" model="account.account">
             <field name="name">Titres immobilisés autres que les titres immobilisés de l'activité de portefeuille (droit de propriété)</field>
@@ -2023,8 +2023,8 @@
             <field name="type">immobilisations</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_Comptes_27])]" name="parent_id"/>
+
+            <field ref="pcg_Comptes_27" name="parent_id"/>
         </record>
         <record id="pcg_271100" model="account.account">
             <field name="name">Actions</field>
@@ -2032,8 +2032,8 @@
             <field name="type">immobilisations</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_271000])]" name="parent_id"/>
+
+            <field ref="pcg_271000" name="parent_id"/>
         </record>
         <record id="pcg_271800" model="account.account">
             <field name="name">Autres titres</field>
@@ -2041,8 +2041,8 @@
             <field name="type">immobilisations</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_271000])]" name="parent_id"/>
+
+            <field ref="pcg_271000" name="parent_id"/>
         </record>
         <record id="pcg_272000" model="account.account">
             <field name="name">Titres immobilisés (droit de créance)</field>
@@ -2050,8 +2050,8 @@
             <field name="type">immobilisations</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_Comptes_27])]" name="parent_id"/>
+
+            <field ref="pcg_Comptes_27" name="parent_id"/>
         </record>
         <record id="pcg_272100" model="account.account">
             <field name="name">Obligations</field>
@@ -2059,8 +2059,8 @@
             <field name="type">immobilisations</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_272000])]" name="parent_id"/>
+
+            <field ref="pcg_272000" name="parent_id"/>
         </record>
         <record id="pcg_272200" model="account.account">
             <field name="name">Bons</field>
@@ -2068,8 +2068,8 @@
             <field name="type">immobilisations</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_272000])]" name="parent_id"/>
+
+            <field ref="pcg_272000" name="parent_id"/>
         </record>
         <record id="pcg_273000" model="account.account">
             <field name="name">Titres immobilisés de l'activité de portefeuille</field>
@@ -2077,8 +2077,8 @@
             <field name="type">immobilisations</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_Comptes_27])]" name="parent_id"/>
+
+            <field ref="pcg_Comptes_27" name="parent_id"/>
         </record>
         <record id="pcg_274000" model="account.account">
             <field name="name">Prêts</field>
@@ -2086,8 +2086,8 @@
             <field name="type">immobilisations</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_Comptes_27])]" name="parent_id"/>
+
+            <field ref="pcg_Comptes_27" name="parent_id"/>
         </record>
         <record id="pcg_274100" model="account.account">
             <field name="name">Prêts participatifs</field>
@@ -2095,8 +2095,8 @@
             <field name="type">immobilisations</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_274000])]" name="parent_id"/>
+
+            <field ref="pcg_274000" name="parent_id"/>
         </record>
         <record id="pcg_274200" model="account.account">
             <field name="name">Prêts aux associés</field>
@@ -2104,8 +2104,8 @@
             <field name="type">immobilisations</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_274000])]" name="parent_id"/>
+
+            <field ref="pcg_274000" name="parent_id"/>
         </record>
         <record id="pcg_274300" model="account.account">
             <field name="name">Prêts au personnel</field>
@@ -2113,8 +2113,8 @@
             <field name="type">immobilisations</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_274000])]" name="parent_id"/>
+
+            <field ref="pcg_274000" name="parent_id"/>
         </record>
         <record id="pcg_274800" model="account.account">
             <field name="name">Autres prêts</field>
@@ -2122,8 +2122,8 @@
             <field name="type">immobilisations</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_274000])]" name="parent_id"/>
+
+            <field ref="pcg_274000" name="parent_id"/>
         </record>
         <record id="pcg_275000" model="account.account">
             <field name="name">Dépôts et cautionnements versés</field>
@@ -2132,8 +2132,8 @@
             <field name="note">ex : badge autoroute...</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_Comptes_27])]" name="parent_id"/>
+
+            <field ref="pcg_Comptes_27" name="parent_id"/>
         </record>
         <record id="pcg_275100" model="account.account">
             <field name="name">Dépôts</field>
@@ -2141,8 +2141,8 @@
             <field name="type">immobilisations</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_275000])]" name="parent_id"/>
+
+            <field ref="pcg_275000" name="parent_id"/>
         </record>
         <record id="pcg_275500" model="account.account">
             <field name="name">Cautionnements</field>
@@ -2150,8 +2150,8 @@
             <field name="type">immobilisations</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_275000])]" name="parent_id"/>
+
+            <field ref="pcg_275000" name="parent_id"/>
         </record>
         <record id="pcg_276000" model="account.account">
             <field name="name">Autres créances immobilisées</field>
@@ -2159,8 +2159,8 @@
             <field name="type">immobilisations</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_Comptes_27])]" name="parent_id"/>
+
+            <field ref="pcg_Comptes_27" name="parent_id"/>
         </record>
         <record id="pcg_276100" model="account.account">
             <field name="name">Créances diverses</field>
@@ -2168,8 +2168,8 @@
             <field name="type">immobilisations</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_276000])]" name="parent_id"/>
+
+            <field ref="pcg_276000" name="parent_id"/>
         </record>
         <record id="pcg_276800" model="account.account">
             <field name="name">Intérêts courus</field>
@@ -2177,8 +2177,8 @@
             <field name="type">immobilisations</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_276000])]" name="parent_id"/>
+
+            <field ref="pcg_276000" name="parent_id"/>
         </record>
         <record id="pcg_276820" model="account.account">
             <field name="name">Sur titres immobilisés (droits de créance)</field>
@@ -2186,8 +2186,8 @@
             <field name="type">immobilisations</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_276800])]" name="parent_id"/>
+
+            <field ref="pcg_276800" name="parent_id"/>
         </record>
         <record id="pcg_276840" model="account.account">
             <field name="name">Sur prêts</field>
@@ -2195,8 +2195,8 @@
             <field name="type">immobilisations</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_276800])]" name="parent_id"/>
+
+            <field ref="pcg_276800" name="parent_id"/>
         </record>
         <record id="pcg_276850" model="account.account">
             <field name="name">Sur dépôts et cautionnements</field>
@@ -2204,8 +2204,8 @@
             <field name="type">immobilisations</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_276800])]" name="parent_id"/>
+
+            <field ref="pcg_276800" name="parent_id"/>
         </record>
         <record id="pcg_276880" model="account.account">
             <field name="name">Sur créances diverses</field>
@@ -2213,8 +2213,8 @@
             <field name="type">immobilisations</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_276800])]" name="parent_id"/>
+
+            <field ref="pcg_276800" name="parent_id"/>
         </record>
         <record id="pcg_277000" model="account.account">
             <field name="name">Actions propres ou parts propres</field>
@@ -2222,8 +2222,8 @@
             <field name="type">immobilisations</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_Comptes_27])]" name="parent_id"/>
+
+            <field ref="pcg_Comptes_27" name="parent_id"/>
         </record>
         <record id="pcg_277100" model="account.account">
             <field name="name">Actions propres ou parts propres</field>
@@ -2231,8 +2231,8 @@
             <field name="type">immobilisations</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_277000])]" name="parent_id"/>
+
+            <field ref="pcg_277000" name="parent_id"/>
         </record>
         <record id="pcg_277200" model="account.account">
             <field name="name">Actions propres ou parts propres en voie d'annulation</field>
@@ -2240,8 +2240,8 @@
             <field name="type">immobilisations</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_277000])]" name="parent_id"/>
+
+            <field ref="pcg_277000" name="parent_id"/>
         </record>
         <record id="pcg_279000" model="account.account">
             <field name="name">Versements restant à effectuer sur titres immobilisés non libérés</field>
@@ -2249,8 +2249,8 @@
             <field name="type">immobilisations</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_Comptes_27])]" name="parent_id"/>
+
+            <field ref="pcg_Comptes_27" name="parent_id"/>
         </record>
         <record id="pcg_Comptes_28" model="account.account">
             <field name="name">Amortissement des immobilisations</field>
@@ -2259,8 +2259,8 @@
             <field name="note">cf tableau des taux sur erp-libre.info</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_Classe_2])]" name="parent_id"/>
+
+            <field ref="pcg_Classe_2" name="parent_id"/>
         </record>
         <record id="pcg_280000" model="account.account">
             <field name="name">Amortissements des immobilisations incorporelles</field>
@@ -2268,8 +2268,8 @@
             <field name="type">immobilisations</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_Comptes_28])]" name="parent_id"/>
+
+            <field ref="pcg_Comptes_28" name="parent_id"/>
         </record>
         <record id="pcg_280100" model="account.account">
             <field name="name">Frais d'établissement (même ventilation que celle du compte 201) </field>
@@ -2277,8 +2277,8 @@
             <field name="type">immobilisations</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_280000])]" name="parent_id"/>
+
+            <field ref="pcg_280000" name="parent_id"/>
         </record>
         <record id="pcg_280300" model="account.account">
             <field name="name">Frais de recherche et de développement </field>
@@ -2286,8 +2286,8 @@
             <field name="type">immobilisations</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_280000])]" name="parent_id"/>
+
+            <field ref="pcg_280000" name="parent_id"/>
         </record>
         <record id="pcg_280500" model="account.account">
             <field name="name">Concessions et droits similaires brevets licences logiciels droits et valeurs similaires</field>
@@ -2295,8 +2295,8 @@
             <field name="type">immobilisations</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_280000])]" name="parent_id"/>
+
+            <field ref="pcg_280000" name="parent_id"/>
         </record>
         <record id="pcg_280700" model="account.account">
             <field name="name">Fonds commercial</field>
@@ -2304,8 +2304,8 @@
             <field name="type">immobilisations</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_280000])]" name="parent_id"/>
+
+            <field ref="pcg_280000" name="parent_id"/>
         </record>
         <record id="pcg_280800" model="account.account">
             <field name="name">Autres immobilisations incorporelles</field>
@@ -2313,8 +2313,8 @@
             <field name="type">immobilisations</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_280000])]" name="parent_id"/>
+
+            <field ref="pcg_280000" name="parent_id"/>
         </record>
         <record id="pcg_281000" model="account.account">
             <field name="name">Amortissements des immobilisations corporelles</field>
@@ -2322,8 +2322,8 @@
             <field name="type">immobilisations</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_Comptes_28])]" name="parent_id"/>
+
+            <field ref="pcg_Comptes_28" name="parent_id"/>
         </record>
         <record id="pcg_281100" model="account.account">
             <field name="name">Terrains de gisement</field>
@@ -2331,8 +2331,8 @@
             <field name="type">immobilisations</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_281000])]" name="parent_id"/>
+
+            <field ref="pcg_281000" name="parent_id"/>
         </record>
         <record id="pcg_281200" model="account.account">
             <field name="name">Agencements aménagements de terrains (même ventilation que celle du compte 212)</field>
@@ -2340,8 +2340,8 @@
             <field name="type">immobilisations</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_281000])]" name="parent_id"/>
+
+            <field ref="pcg_281000" name="parent_id"/>
         </record>
         <record id="pcg_281300" model="account.account">
             <field name="name">Constructions (même ventilation que celle du compte 213)</field>
@@ -2349,8 +2349,8 @@
             <field name="type">immobilisations</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_281000])]" name="parent_id"/>
+
+            <field ref="pcg_281000" name="parent_id"/>
         </record>
         <record id="pcg_281400" model="account.account">
             <field name="name">Constructions sur sol d'autrui (même ventilation que celle du compte 214)</field>
@@ -2358,8 +2358,8 @@
             <field name="type">immobilisations</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_281000])]" name="parent_id"/>
+
+            <field ref="pcg_281000" name="parent_id"/>
         </record>
         <record id="pcg_281500" model="account.account">
             <field name="name">Installations matériel et outillage industriels (même ventilation que celle du compte 215)</field>
@@ -2367,8 +2367,8 @@
             <field name="type">immobilisations</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_281000])]" name="parent_id"/>
+
+            <field ref="pcg_281000" name="parent_id"/>
         </record>
         <record id="pcg_281800" model="account.account">
             <field name="name">Autres immobilisations corporelles (même ventilation que celle du compte 218)</field>
@@ -2376,8 +2376,8 @@
             <field name="type">immobilisations</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_281000])]" name="parent_id"/>
+
+            <field ref="pcg_281000" name="parent_id"/>
         </record>
         <record id="pcg_282000" model="account.account">
             <field name="name">Amortissements des immobilisations mises en concession</field>
@@ -2385,8 +2385,8 @@
             <field name="type">immobilisations</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_Comptes_28])]" name="parent_id"/>
+
+            <field ref="pcg_Comptes_28" name="parent_id"/>
         </record>
         <record id="pcg_Comptes_29" model="account.account">
             <field name="name">Dépréciation des immobilisations</field>
@@ -2395,8 +2395,8 @@
             <field name="note">sur immos non amorties mais qui déprécient</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_Classe_2])]" name="parent_id"/>
+
+            <field ref="pcg_Classe_2" name="parent_id"/>
         </record>
         <record id="pcg_290000" model="account.account">
             <field name="name">Dépréciations des immobilisations incorporelles</field>
@@ -2404,8 +2404,8 @@
             <field name="type">immobilisations</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_Comptes_29])]" name="parent_id"/>
+
+            <field ref="pcg_Comptes_29" name="parent_id"/>
         </record>
         <record id="pcg_290500" model="account.account">
             <field name="name">Marques procédés droits et valeurs similaires </field>
@@ -2413,8 +2413,8 @@
             <field name="type">immobilisations</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_290000])]" name="parent_id"/>
+
+            <field ref="pcg_290000" name="parent_id"/>
         </record>
         <record id="pcg_290600" model="account.account">
             <field name="name">Droit au bail</field>
@@ -2422,8 +2422,8 @@
             <field name="type">immobilisations</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_290000])]" name="parent_id"/>
+
+            <field ref="pcg_290000" name="parent_id"/>
         </record>
         <record id="pcg_290700" model="account.account">
             <field name="name">Fonds commercial</field>
@@ -2431,8 +2431,8 @@
             <field name="type">immobilisations</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_290000])]" name="parent_id"/>
+
+            <field ref="pcg_290000" name="parent_id"/>
         </record>
         <record id="pcg_290800" model="account.account">
             <field name="name">Autres immobilisations incorporelles</field>
@@ -2440,8 +2440,8 @@
             <field name="type">immobilisations</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_290000])]" name="parent_id"/>
+
+            <field ref="pcg_290000" name="parent_id"/>
         </record>
         <record id="pcg_291000" model="account.account">
             <field name="name">Dépréciations des immobilisations corporelles (même ventilation que celle du compte 21)</field>
@@ -2449,8 +2449,8 @@
             <field name="type">immobilisations</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_Comptes_29])]" name="parent_id"/>
+
+            <field ref="pcg_Comptes_29" name="parent_id"/>
         </record>
         <record id="pcg_291100" model="account.account">
             <field name="name">Terrains (autres que terrains de gisement)</field>
@@ -2458,8 +2458,8 @@
             <field name="type">immobilisations</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_291000])]" name="parent_id"/>
+
+            <field ref="pcg_291000" name="parent_id"/>
         </record>
         <record id="pcg_292000" model="account.account">
             <field name="name">Dépréciations des immobilisations mises en concession</field>
@@ -2467,8 +2467,8 @@
             <field name="type">immobilisations</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_Comptes_29])]" name="parent_id"/>
+
+            <field ref="pcg_Comptes_29" name="parent_id"/>
         </record>
         <record id="pcg_293000" model="account.account">
             <field name="name">Dépréciations des immobilisations en cours</field>
@@ -2476,8 +2476,8 @@
             <field name="type">immobilisations</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_Comptes_29])]" name="parent_id"/>
+
+            <field ref="pcg_Comptes_29" name="parent_id"/>
         </record>
         <record id="pcg_293100" model="account.account">
             <field name="name">Immobilisations corporelles en cours</field>
@@ -2485,8 +2485,8 @@
             <field name="type">immobilisations</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_293000])]" name="parent_id"/>
+
+            <field ref="pcg_293000" name="parent_id"/>
         </record>
         <record id="pcg_293200" model="account.account">
             <field name="name">Immobilisations incorporelles en cours</field>
@@ -2494,8 +2494,8 @@
             <field name="type">immobilisations</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_293000])]" name="parent_id"/>
+
+            <field ref="pcg_293000" name="parent_id"/>
         </record>
         <record id="pcg_296000" model="account.account">
             <field name="name">Provisions pour dépréciation des participations et créances rattachées à des participations</field>
@@ -2503,8 +2503,8 @@
             <field name="type">immobilisations</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_Comptes_29])]" name="parent_id"/>
+
+            <field ref="pcg_Comptes_29" name="parent_id"/>
         </record>
         <record id="pcg_296100" model="account.account">
             <field name="name">Titres de participation</field>
@@ -2512,8 +2512,8 @@
             <field name="type">immobilisations</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_296000])]" name="parent_id"/>
+
+            <field ref="pcg_296000" name="parent_id"/>
         </record>
         <record id="pcg_296600" model="account.account">
             <field name="name">Autres formes de participation</field>
@@ -2521,8 +2521,8 @@
             <field name="type">immobilisations</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_296000])]" name="parent_id"/>
+
+            <field ref="pcg_296000" name="parent_id"/>
         </record>
         <record id="pcg_296700" model="account.account">
             <field name="name">Créances rattachées à des participations (même ventilation que celle du compte 267)</field>
@@ -2530,8 +2530,8 @@
             <field name="type">immobilisations</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_296000])]" name="parent_id"/>
+
+            <field ref="pcg_296000" name="parent_id"/>
         </record>
         <record id="pcg_296800" model="account.account">
             <field name="name">Créances rattachées à des sociétés en participation (même ventilation que elle du compte 268)</field>
@@ -2539,8 +2539,8 @@
             <field name="type">immobilisations</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_296000])]" name="parent_id"/>
+
+            <field ref="pcg_296000" name="parent_id"/>
         </record>
         <record id="pcg_297000" model="account.account">
             <field name="name">Provisions pour dépréciation des autres immobilisations financières</field>
@@ -2548,8 +2548,8 @@
             <field name="type">immobilisations</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_Comptes_29])]" name="parent_id"/>
+
+            <field ref="pcg_Comptes_29" name="parent_id"/>
         </record>
         <record id="pcg_297100" model="account.account">
             <field name="name">Titres immobilisés autres que les titres immobilisés de l'activité de portefeuille - droit de propriété </field>
@@ -2557,8 +2557,8 @@
             <field name="type">immobilisations</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_297000])]" name="parent_id"/>
+
+            <field ref="pcg_297000" name="parent_id"/>
         </record>
         <record id="pcg_297200" model="account.account">
             <field name="name">Titres immobilisés - droit de créance (même ventilation que celle du compte 272) </field>
@@ -2566,8 +2566,8 @@
             <field name="type">immobilisations</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_297000])]" name="parent_id"/>
+
+            <field ref="pcg_297000" name="parent_id"/>
         </record>
         <record id="pcg_297300" model="account.account">
             <field name="name">Titres immobilisés de l'activité de portefeuille</field>
@@ -2575,8 +2575,8 @@
             <field name="type">immobilisations</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_297000])]" name="parent_id"/>
+
+            <field ref="pcg_297000" name="parent_id"/>
         </record>
         <record id="pcg_297400" model="account.account">
             <field name="name">Prêts (même ventilation que celle du compte 274)</field>
@@ -2584,8 +2584,8 @@
             <field name="type">immobilisations</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_297000])]" name="parent_id"/>
+
+            <field ref="pcg_297000" name="parent_id"/>
         </record>
         <record id="pcg_297500" model="account.account">
             <field name="name">Dépôts et cautionnements versés (même ventilation que celle du compte 275)</field>
@@ -2593,8 +2593,8 @@
             <field name="type">immobilisations</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_297000])]" name="parent_id"/>
+
+            <field ref="pcg_297000" name="parent_id"/>
         </record>
         <record id="pcg_297600" model="account.account">
             <field name="name">Autres créances immobilisées (même ventilation que celle du compte 276)</field>
@@ -2602,8 +2602,8 @@
             <field name="type">immobilisations</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_297000])]" name="parent_id"/>
+
+            <field ref="pcg_297000" name="parent_id"/>
         </record>
         <record id="pcg_Classe_3" model="account.account">
             <field name="name">Comptes de stocks et d'en-cours</field>
@@ -2612,8 +2612,8 @@
             <field name="note">valorisation aux inventaires voir erp-libre.info</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_Classes_1_a_5])]" name="parent_id"/>
+
+            <field ref="pcg_Classes_1_a_5" name="parent_id"/>
         </record>
         <record id="pcg_Comptes_31" model="account.account">
             <field name="name">Matières premières et fournitures</field>
@@ -2621,8 +2621,8 @@
             <field name="type">view</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_Classe_3])]" name="parent_id"/>
+
+            <field ref="pcg_Classe_3" name="parent_id"/>
         </record>
         <record id="pcg_311000" model="account.account">
             <field name="name">Matière (ou groupe) A</field>
@@ -2630,8 +2630,8 @@
             <field name="type">stocks</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_Comptes_31])]" name="parent_id"/>
+
+            <field ref="pcg_Comptes_31" name="parent_id"/>
         </record>
         <record id="pcg_312000" model="account.account">
             <field name="name">Matière (ou groupe) B</field>
@@ -2639,8 +2639,8 @@
             <field name="type">stocks</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_Comptes_31])]" name="parent_id"/>
+
+            <field ref="pcg_Comptes_31" name="parent_id"/>
         </record>
         <record id="pcg_317000" model="account.account">
             <field name="name">Fournitures A B C</field>
@@ -2648,8 +2648,8 @@
             <field name="type">stocks</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_Comptes_31])]" name="parent_id"/>
+
+            <field ref="pcg_Comptes_31" name="parent_id"/>
         </record>
         <record id="pcg_Comptes_32" model="account.account">
             <field name="name">Autres approvisionnements</field>
@@ -2657,8 +2657,8 @@
             <field name="type">view</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_Classe_3])]" name="parent_id"/>
+
+            <field ref="pcg_Classe_3" name="parent_id"/>
         </record>
         <record id="pcg_321000" model="account.account">
             <field name="name">Matières consommables</field>
@@ -2666,8 +2666,8 @@
             <field name="type">stocks</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_Comptes_32])]" name="parent_id"/>
+
+            <field ref="pcg_Comptes_32" name="parent_id"/>
         </record>
         <record id="pcg_321100" model="account.account">
             <field name="name">Matière (ou groupe) C</field>
@@ -2675,8 +2675,8 @@
             <field name="type">stocks</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_321000])]" name="parent_id"/>
+
+            <field ref="pcg_321000" name="parent_id"/>
         </record>
         <record id="pcg_321200" model="account.account">
             <field name="name">Matière (ou groupe) D</field>
@@ -2684,8 +2684,8 @@
             <field name="type">stocks</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_321000])]" name="parent_id"/>
+
+            <field ref="pcg_321000" name="parent_id"/>
         </record>
         <record id="pcg_322000" model="account.account">
             <field name="name">Fournitures consommables</field>
@@ -2693,8 +2693,8 @@
             <field name="type">stocks</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_Comptes_32])]" name="parent_id"/>
+
+            <field ref="pcg_Comptes_32" name="parent_id"/>
         </record>
         <record id="pcg_322100" model="account.account">
             <field name="name">Combustibles</field>
@@ -2702,8 +2702,8 @@
             <field name="type">stocks</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_322000])]" name="parent_id"/>
+
+            <field ref="pcg_322000" name="parent_id"/>
         </record>
         <record id="pcg_322200" model="account.account">
             <field name="name">Produits d'entretien</field>
@@ -2711,8 +2711,8 @@
             <field name="type">stocks</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_322000])]" name="parent_id"/>
+
+            <field ref="pcg_322000" name="parent_id"/>
         </record>
         <record id="pcg_322300" model="account.account">
             <field name="name">Fournitures d'atelier et d usine</field>
@@ -2720,8 +2720,8 @@
             <field name="type">stocks</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_322000])]" name="parent_id"/>
+
+            <field ref="pcg_322000" name="parent_id"/>
         </record>
         <record id="pcg_322400" model="account.account">
             <field name="name">Fournitures de magasin</field>
@@ -2729,8 +2729,8 @@
             <field name="type">stocks</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_322000])]" name="parent_id"/>
+
+            <field ref="pcg_322000" name="parent_id"/>
         </record>
         <record id="pcg_322500" model="account.account">
             <field name="name">Fournitures de bureau</field>
@@ -2738,8 +2738,8 @@
             <field name="type">stocks</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_322000])]" name="parent_id"/>
+
+            <field ref="pcg_322000" name="parent_id"/>
         </record>
         <record id="pcg_326000" model="account.account">
             <field name="name">Emballages</field>
@@ -2747,8 +2747,8 @@
             <field name="type">stocks</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_Comptes_32])]" name="parent_id"/>
+
+            <field ref="pcg_Comptes_32" name="parent_id"/>
         </record>
         <record id="pcg_326100" model="account.account">
             <field name="name">Emballages perdus</field>
@@ -2756,8 +2756,8 @@
             <field name="type">stocks</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_326000])]" name="parent_id"/>
+
+            <field ref="pcg_326000" name="parent_id"/>
         </record>
         <record id="pcg_326500" model="account.account">
             <field name="name">Emballages récupérables non identifiables</field>
@@ -2765,8 +2765,8 @@
             <field name="type">stocks</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_326000])]" name="parent_id"/>
+
+            <field ref="pcg_326000" name="parent_id"/>
         </record>
         <record id="pcg_326700" model="account.account">
             <field name="name">Emballages à usage mixte</field>
@@ -2774,8 +2774,8 @@
             <field name="type">stocks</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_326000])]" name="parent_id"/>
+
+            <field ref="pcg_326000" name="parent_id"/>
         </record>
         <record id="pcg_Comptes_33" model="account.account">
             <field name="name">En-cours de production de biens</field>
@@ -2783,8 +2783,8 @@
             <field name="type">view</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_Classe_3])]" name="parent_id"/>
+
+            <field ref="pcg_Classe_3" name="parent_id"/>
         </record>
         <record id="pcg_331000" model="account.account">
             <field name="name">Produits en cours</field>
@@ -2792,8 +2792,8 @@
             <field name="type">stocks</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_Comptes_33])]" name="parent_id"/>
+
+            <field ref="pcg_Comptes_33" name="parent_id"/>
         </record>
         <record id="pcg_331100" model="account.account">
             <field name="name">Produit en cours P 1</field>
@@ -2801,8 +2801,8 @@
             <field name="type">stocks</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_331000])]" name="parent_id"/>
+
+            <field ref="pcg_331000" name="parent_id"/>
         </record>
         <record id="pcg_331200" model="account.account">
             <field name="name">Produit en cours P 2</field>
@@ -2810,8 +2810,8 @@
             <field name="type">stocks</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_331000])]" name="parent_id"/>
+
+            <field ref="pcg_331000" name="parent_id"/>
         </record>
         <record id="pcg_335000" model="account.account">
             <field name="name">Travaux en cours</field>
@@ -2819,8 +2819,8 @@
             <field name="type">stocks</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_Comptes_33])]" name="parent_id"/>
+
+            <field ref="pcg_Comptes_33" name="parent_id"/>
         </record>
         <record id="pcg_335100" model="account.account">
             <field name="name">Travaux en cours T 1</field>
@@ -2828,8 +2828,8 @@
             <field name="type">stocks</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_335000])]" name="parent_id"/>
+
+            <field ref="pcg_335000" name="parent_id"/>
         </record>
         <record id="pcg_335200" model="account.account">
             <field name="name">Travaux en cours T 2</field>
@@ -2837,8 +2837,8 @@
             <field name="type">stocks</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_335000])]" name="parent_id"/>
+
+            <field ref="pcg_335000" name="parent_id"/>
         </record>
         <record id="pcg_Comptes_34" model="account.account">
             <field name="name">En-cours de production de services</field>
@@ -2846,8 +2846,8 @@
             <field name="type">view</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_Classe_3])]" name="parent_id"/>
+
+            <field ref="pcg_Classe_3" name="parent_id"/>
         </record>
         <record id="pcg_341000" model="account.account">
             <field name="name">Études en cours</field>
@@ -2855,8 +2855,8 @@
             <field name="type">stocks</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_Comptes_34])]" name="parent_id"/>
+
+            <field ref="pcg_Comptes_34" name="parent_id"/>
         </record>
         <record id="pcg_341100" model="account.account">
             <field name="name">Études en cours E 1</field>
@@ -2864,8 +2864,8 @@
             <field name="type">stocks</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_341000])]" name="parent_id"/>
+
+            <field ref="pcg_341000" name="parent_id"/>
         </record>
         <record id="pcg_341200" model="account.account">
             <field name="name">Études en cours E 2</field>
@@ -2873,8 +2873,8 @@
             <field name="type">stocks</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_341000])]" name="parent_id"/>
+
+            <field ref="pcg_341000" name="parent_id"/>
         </record>
         <record id="pcg_345000" model="account.account">
             <field name="name">Prestations de services en cours</field>
@@ -2882,8 +2882,8 @@
             <field name="type">stocks</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_Comptes_34])]" name="parent_id"/>
+
+            <field ref="pcg_Comptes_34" name="parent_id"/>
         </record>
         <record id="pcg_345100" model="account.account">
             <field name="name">Prestations de services S 1</field>
@@ -2891,8 +2891,8 @@
             <field name="type">stocks</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_345000])]" name="parent_id"/>
+
+            <field ref="pcg_345000" name="parent_id"/>
         </record>
         <record id="pcg_345200" model="account.account">
             <field name="name"> Prestations de services S 2</field>
@@ -2900,8 +2900,8 @@
             <field name="type">stocks</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_345000])]" name="parent_id"/>
+
+            <field ref="pcg_345000" name="parent_id"/>
         </record>
         <record id="pcg_Comptes_35" model="account.account">
             <field name="name">Stocks de produits</field>
@@ -2909,8 +2909,8 @@
             <field name="type">view</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_Classe_3])]" name="parent_id"/>
+
+            <field ref="pcg_Classe_3" name="parent_id"/>
         </record>
         <record id="pcg_351000" model="account.account">
             <field name="name">Produits intermédiaires</field>
@@ -2918,8 +2918,8 @@
             <field name="type">stocks</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_Comptes_35])]" name="parent_id"/>
+
+            <field ref="pcg_Comptes_35" name="parent_id"/>
         </record>
         <record id="pcg_351100" model="account.account">
             <field name="name">Produits intermédiaires (ou groupe) A </field>
@@ -2927,8 +2927,8 @@
             <field name="type">stocks</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_351000])]" name="parent_id"/>
+
+            <field ref="pcg_351000" name="parent_id"/>
         </record>
         <record id="pcg_351200" model="account.account">
             <field name="name">Produits intermédiaires (ou groupe) B</field>
@@ -2936,8 +2936,8 @@
             <field name="type">stocks</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_351000])]" name="parent_id"/>
+
+            <field ref="pcg_351000" name="parent_id"/>
         </record>
         <record id="pcg_355000" model="account.account">
             <field name="name">Produits finis</field>
@@ -2945,8 +2945,8 @@
             <field name="type">stocks</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_Comptes_35])]" name="parent_id"/>
+
+            <field ref="pcg_Comptes_35" name="parent_id"/>
         </record>
         <record id="pcg_355100" model="account.account">
             <field name="name">Produits finis (ou groupe) A</field>
@@ -2954,8 +2954,8 @@
             <field name="type">stocks</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_355000])]" name="parent_id"/>
+
+            <field ref="pcg_355000" name="parent_id"/>
         </record>
         <record id="pcg_355200" model="account.account">
             <field name="name">Produits finis (ou groupe) B</field>
@@ -2963,8 +2963,8 @@
             <field name="type">stocks</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_355000])]" name="parent_id"/>
+
+            <field ref="pcg_355000" name="parent_id"/>
         </record>
         <record id="pcg_358000" model="account.account">
             <field name="name">Produits résiduels (ou matières de récupération)</field>
@@ -2972,8 +2972,8 @@
             <field name="type">stocks</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_Comptes_35])]" name="parent_id"/>
+
+            <field ref="pcg_Comptes_35" name="parent_id"/>
         </record>
         <record id="pcg_358100" model="account.account">
             <field name="name">Déchets</field>
@@ -2981,8 +2981,8 @@
             <field name="type">stocks</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_358000])]" name="parent_id"/>
+
+            <field ref="pcg_358000" name="parent_id"/>
         </record>
         <record id="pcg_358500" model="account.account">
             <field name="name">Rebuts</field>
@@ -2990,8 +2990,8 @@
             <field name="type">stocks</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_358000])]" name="parent_id"/>
+
+            <field ref="pcg_358000" name="parent_id"/>
         </record>
         <record id="pcg_358600" model="account.account">
             <field name="name">Matières de récupération</field>
@@ -2999,8 +2999,8 @@
             <field name="type">stocks</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_358000])]" name="parent_id"/>
+
+            <field ref="pcg_358000" name="parent_id"/>
         </record>
         <record id="pcg_Comptes_36" model="account.account">
             <field name="name">Stocks provenant d'immobilisations</field>
@@ -3008,8 +3008,8 @@
             <field name="type">view</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_Classe_3])]" name="parent_id"/>
+
+            <field ref="pcg_Classe_3" name="parent_id"/>
         </record>
         <record id="pcg_Comptes_37" model="account.account">
             <field name="name">Stocks de marchandises</field>
@@ -3017,8 +3017,8 @@
             <field name="type">view</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_Classe_3])]" name="parent_id"/>
+
+            <field ref="pcg_Classe_3" name="parent_id"/>
         </record>
         <record id="pcg_371000" model="account.account">
             <field name="name">Marchandises (ou groupe) A</field>
@@ -3026,8 +3026,8 @@
             <field name="type">stocks</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_Comptes_37])]" name="parent_id"/>
+
+            <field ref="pcg_Comptes_37" name="parent_id"/>
         </record>
         <record id="pcg_372000" model="account.account">
             <field name="name">Marchandises (ou groupe) B</field>
@@ -3035,8 +3035,8 @@
             <field name="type">stocks</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_Comptes_37])]" name="parent_id"/>
+
+            <field ref="pcg_Comptes_37" name="parent_id"/>
         </record>
         <record id="pcg_Comptes_38" model="account.account">
             <field name="name">Stocks en voie d'acheminement</field>
@@ -3044,8 +3044,8 @@
             <field name="type">view</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_Classe_3])]" name="parent_id"/>
+
+            <field ref="pcg_Classe_3" name="parent_id"/>
         </record>
         <record id="pcg_Comptes_39" model="account.account">
             <field name="name">Provisions pour dépréciation des stocks et en-cours</field>
@@ -3053,8 +3053,8 @@
             <field name="type">view</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_Classe_3])]" name="parent_id"/>
+
+            <field ref="pcg_Classe_3" name="parent_id"/>
         </record>
         <record id="pcg_391000" model="account.account">
             <field name="name">Provisions pour dépréciation des matières premières (et fournitures)</field>
@@ -3062,8 +3062,8 @@
             <field name="type">stocks</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_Comptes_39])]" name="parent_id"/>
+
+            <field ref="pcg_Comptes_39" name="parent_id"/>
         </record>
         <record id="pcg_391100" model="account.account">
             <field name="name">Matières (ou groupe) A</field>
@@ -3071,8 +3071,8 @@
             <field name="type">stocks</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_391000])]" name="parent_id"/>
+
+            <field ref="pcg_391000" name="parent_id"/>
         </record>
         <record id="pcg_391200" model="account.account">
             <field name="name">Matières (ou groupe) B</field>
@@ -3080,8 +3080,8 @@
             <field name="type">stocks</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_391000])]" name="parent_id"/>
+
+            <field ref="pcg_391000" name="parent_id"/>
         </record>
         <record id="pcg_391700" model="account.account">
             <field name="name">Fournitures A B C</field>
@@ -3089,8 +3089,8 @@
             <field name="type">stocks</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_391000])]" name="parent_id"/>
+
+            <field ref="pcg_391000" name="parent_id"/>
         </record>
         <record id="pcg_392000" model="account.account">
             <field name="name">Provisions pour dépréciation des autres approvisionnements</field>
@@ -3098,8 +3098,8 @@
             <field name="type">stocks</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_Comptes_39])]" name="parent_id"/>
+
+            <field ref="pcg_Comptes_39" name="parent_id"/>
         </record>
         <record id="pcg_392100" model="account.account">
             <field name="name">Matières consommables (même ventilation que celle du compte 321)</field>
@@ -3107,8 +3107,8 @@
             <field name="type">stocks</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_392000])]" name="parent_id"/>
+
+            <field ref="pcg_392000" name="parent_id"/>
         </record>
         <record id="pcg_392200" model="account.account">
             <field name="name">Fournitures consommables (même ventilation que celle du compte 322)</field>
@@ -3116,8 +3116,8 @@
             <field name="type">stocks</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_392000])]" name="parent_id"/>
+
+            <field ref="pcg_392000" name="parent_id"/>
         </record>
         <record id="pcg_392600" model="account.account">
             <field name="name">Emballages (même ventilation que celle du compte 326)</field>
@@ -3125,8 +3125,8 @@
             <field name="type">stocks</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_392000])]" name="parent_id"/>
+
+            <field ref="pcg_392000" name="parent_id"/>
         </record>
         <record id="pcg_393000" model="account.account">
             <field name="name">Provisions pour dépréciation des en-cours de production de biens</field>
@@ -3134,8 +3134,8 @@
             <field name="type">stocks</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_Comptes_39])]" name="parent_id"/>
+
+            <field ref="pcg_Comptes_39" name="parent_id"/>
         </record>
         <record id="pcg_393100" model="account.account">
             <field name="name">Produits en cours (même ventilation que celle du compte 331)</field>
@@ -3143,8 +3143,8 @@
             <field name="type">stocks</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_393000])]" name="parent_id"/>
+
+            <field ref="pcg_393000" name="parent_id"/>
         </record>
         <record id="pcg_393500" model="account.account">
             <field name="name">Travaux en cours (même ventilation que celle du compte 335)</field>
@@ -3152,8 +3152,8 @@
             <field name="type">stocks</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_393000])]" name="parent_id"/>
+
+            <field ref="pcg_393000" name="parent_id"/>
         </record>
         <record id="pcg_394000" model="account.account">
             <field name="name">Provisions pour dépréciation des en-cours de production de services</field>
@@ -3161,8 +3161,8 @@
             <field name="type">stocks</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_Comptes_39])]" name="parent_id"/>
+
+            <field ref="pcg_Comptes_39" name="parent_id"/>
         </record>
         <record id="pcg_394100" model="account.account">
             <field name="name">Études en cours (même ventilation que celle du compte 341)</field>
@@ -3170,8 +3170,8 @@
             <field name="type">stocks</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_394000])]" name="parent_id"/>
+
+            <field ref="pcg_394000" name="parent_id"/>
         </record>
         <record id="pcg_394500" model="account.account">
             <field name="name">Prestations de services en cours (même ventilation que celle du compte 345)</field>
@@ -3179,8 +3179,8 @@
             <field name="type">stocks</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_394000])]" name="parent_id"/>
+
+            <field ref="pcg_394000" name="parent_id"/>
         </record>
         <record id="pcg_395000" model="account.account">
             <field name="name">Provisions pour dépréciation des stocks de produits</field>
@@ -3188,8 +3188,8 @@
             <field name="type">stocks</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_Comptes_39])]" name="parent_id"/>
+
+            <field ref="pcg_Comptes_39" name="parent_id"/>
         </record>
         <record id="pcg_395100" model="account.account">
             <field name="name">Produits intermédiaires (même ventilation que celle du compte 351)</field>
@@ -3197,8 +3197,8 @@
             <field name="type">stocks</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_395000])]" name="parent_id"/>
+
+            <field ref="pcg_395000" name="parent_id"/>
         </record>
         <record id="pcg_395500" model="account.account">
             <field name="name">Produits finis (même ventilation que celle du compte 3551</field>
@@ -3206,8 +3206,8 @@
             <field name="type">stocks</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_395000])]" name="parent_id"/>
+
+            <field ref="pcg_395000" name="parent_id"/>
         </record>
         <record id="pcg_397000" model="account.account">
             <field name="name">Provisions pour dépréciation des stocks de marchandises</field>
@@ -3215,8 +3215,8 @@
             <field name="type">stocks</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_Comptes_39])]" name="parent_id"/>
+
+            <field ref="pcg_Comptes_39" name="parent_id"/>
         </record>
         <record id="pcg_397100" model="account.account">
             <field name="name">Marchandises (ou groupe) A</field>
@@ -3224,8 +3224,8 @@
             <field name="type">stocks</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_397000])]" name="parent_id"/>
+
+            <field ref="pcg_397000" name="parent_id"/>
         </record>
         <record id="pcg_397200" model="account.account">
             <field name="name">Marchandises (ou groupe) B</field>
@@ -3233,8 +3233,8 @@
             <field name="type">stocks</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_397000])]" name="parent_id"/>
+
+            <field ref="pcg_397000" name="parent_id"/>
         </record>
         <record id="pcg_Classe_4" model="account.account">
             <field name="name">Comptes de tiers</field>
@@ -3242,8 +3242,8 @@
             <field name="type">view</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_Classes_1_a_5])]" name="parent_id"/>
+
+            <field ref="pcg_Classes_1_a_5" name="parent_id"/>
         </record>
         <record id="pcg_Comptes_40" model="account.account">
             <field name="name">Fournisseurs et comptes rattachés</field>
@@ -3251,8 +3251,8 @@
             <field name="type">view</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_Classe_4])]" name="parent_id"/>
+
+            <field ref="pcg_Classe_4" name="parent_id"/>
         </record>
         <record id="pcg_400000" model="account.account">
             <field name="name">Fournisseurs et comptes rattachés </field>
@@ -3260,8 +3260,8 @@
             <field name="type">payable</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_Comptes_40])]" name="parent_id"/>
+
+            <field ref="pcg_Comptes_40" name="parent_id"/>
         </record>
         <record id="pcg_401000" model="account.account">
             <field name="name">Fournisseurs</field>
@@ -3270,8 +3270,8 @@
             <field name="note">1 compte par fournisseur + 1 divers occasionnel</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_Comptes_40])]" name="parent_id"/>
+
+            <field ref="pcg_Comptes_40" name="parent_id"/>
         </record>
         <record id="pcg_401700" model="account.account">
             <field name="name">Fournisseurs - Retenues de garantie</field>
@@ -3279,8 +3279,8 @@
             <field name="type">payable</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_401000])]" name="parent_id"/>
+
+            <field ref="pcg_401000" name="parent_id"/>
         </record>
         <record id="pcg_403000" model="account.account">
             <field name="name">Fournisseurs - Effets à payer</field>
@@ -3288,8 +3288,8 @@
             <field name="type">payable</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_Comptes_40])]" name="parent_id"/>
+
+            <field ref="pcg_Comptes_40" name="parent_id"/>
         </record>
         <record id="pcg_404000" model="account.account">
             <field name="name">Fournisseurs d'immobilisations</field>
@@ -3297,8 +3297,8 @@
             <field name="type">payable</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_Comptes_40])]" name="parent_id"/>
+
+            <field ref="pcg_Comptes_40" name="parent_id"/>
         </record>
         <record id="pcg_404100" model="account.account">
             <field name="name">Fournisseurs - Achats d'immobilisations</field>
@@ -3306,8 +3306,8 @@
             <field name="type">payable</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_404000])]" name="parent_id"/>
+
+            <field ref="pcg_404000" name="parent_id"/>
         </record>
         <record id="pcg_404700" model="account.account">
             <field name="name">Fournisseurs d'immobilisations - Retenues de garantie</field>
@@ -3315,8 +3315,8 @@
             <field name="type">payable</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_404000])]" name="parent_id"/>
+
+            <field ref="pcg_404000" name="parent_id"/>
         </record>
         <record id="pcg_405000" model="account.account">
             <field name="name">Fournisseurs d'immobilisations - Effets à payer</field>
@@ -3324,8 +3324,8 @@
             <field name="type">payable</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_Comptes_40])]" name="parent_id"/>
+
+            <field ref="pcg_Comptes_40" name="parent_id"/>
         </record>
         <record id="pcg_408000" model="account.account">
             <field name="name">Fournisseurs - Factures non parvenues</field>
@@ -3333,8 +3333,8 @@
             <field name="type">payable</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_Comptes_40])]" name="parent_id"/>
+
+            <field ref="pcg_Comptes_40" name="parent_id"/>
         </record>
         <record id="pcg_408100" model="account.account">
             <field name="name">Fournisseurs</field>
@@ -3342,8 +3342,8 @@
             <field name="type">payable</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_408000])]" name="parent_id"/>
+
+            <field ref="pcg_408000" name="parent_id"/>
         </record>
         <record id="pcg_408400" model="account.account">
             <field name="name">Fournisseurs d'immobilisations </field>
@@ -3351,8 +3351,8 @@
             <field name="type">payable</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_408000])]" name="parent_id"/>
+
+            <field ref="pcg_408000" name="parent_id"/>
         </record>
         <record id="pcg_408800" model="account.account">
             <field name="name">Fournisseurs - Intérêts courus</field>
@@ -3360,8 +3360,8 @@
             <field name="type">payable</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_408000])]" name="parent_id"/>
+
+            <field ref="pcg_408000" name="parent_id"/>
         </record>
         <record id="pcg_409000" model="account.account">
             <field name="name">Fournisseurs débiteurs</field>
@@ -3369,8 +3369,8 @@
             <field name="type">payable</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_Comptes_40])]" name="parent_id"/>
+
+            <field ref="pcg_Comptes_40" name="parent_id"/>
         </record>
         <record id="pcg_409100" model="account.account">
             <field name="name">Fournisseurs - Avances et acomptes versés sur commandes</field>
@@ -3378,8 +3378,8 @@
             <field name="type">payable</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_409000])]" name="parent_id"/>
+
+            <field ref="pcg_409000" name="parent_id"/>
         </record>
         <record id="pcg_409600" model="account.account">
             <field name="name">Fournisseurs - Créances pour emballages et matériel à rendre</field>
@@ -3387,8 +3387,8 @@
             <field name="type">payable</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_409000])]" name="parent_id"/>
+
+            <field ref="pcg_409000" name="parent_id"/>
         </record>
         <record id="pcg_409700" model="account.account">
             <field name="name">Fournisseurs - Autres avoirs</field>
@@ -3396,8 +3396,8 @@
             <field name="type">payable</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_409000])]" name="parent_id"/>
+
+            <field ref="pcg_409000" name="parent_id"/>
         </record>
         <record id="pcg_409710" model="account.account">
             <field name="name">Fournisseurs d'exploitation</field>
@@ -3405,8 +3405,8 @@
             <field name="type">payable</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_409700])]" name="parent_id"/>
+
+            <field ref="pcg_409700" name="parent_id"/>
         </record>
         <record id="pcg_409740" model="account.account">
             <field name="name">Fournisseurs d'immobilisations</field>
@@ -3414,8 +3414,8 @@
             <field name="type">payable</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_409700])]" name="parent_id"/>
+
+            <field ref="pcg_409700" name="parent_id"/>
         </record>
         <record id="pcg_409800" model="account.account">
             <field name="name">Rabais remises ristournes à obtenir et autres avoirs non encore reçus</field>
@@ -3423,8 +3423,8 @@
             <field name="type">payable</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_409000])]" name="parent_id"/>
+
+            <field ref="pcg_409000" name="parent_id"/>
         </record>
         <record id="pcg_Comptes_41" model="account.account">
             <field name="name">Clients et comptes rattachés</field>
@@ -3432,8 +3432,8 @@
             <field name="type">view</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_Classe_4])]" name="parent_id"/>
+
+            <field ref="pcg_Classe_4" name="parent_id"/>
         </record>
         <record id="pcg_410000" model="account.account">
             <field name="name">Clients et comptes rattachés </field>
@@ -3441,8 +3441,8 @@
             <field name="type">receivable</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_Comptes_41])]" name="parent_id"/>
+
+            <field ref="pcg_Comptes_41" name="parent_id"/>
         </record>
         <record id="pcg_411000" model="account.account">
             <field name="name">Clients</field>
@@ -3451,8 +3451,8 @@
             <field name="note">1 compte par client 1 divers occasionnel</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_Comptes_41])]" name="parent_id"/>
+
+            <field ref="pcg_Comptes_41" name="parent_id"/>
         </record>
         <record id="pcg_411700" model="account.account">
             <field name="name">Clients - Retenues de garantie</field>
@@ -3460,8 +3460,8 @@
             <field name="type">receivable</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_411000])]" name="parent_id"/>
+
+            <field ref="pcg_411000" name="parent_id"/>
         </record>
         <record id="pcg_413000" model="account.account">
             <field name="name">Clients - Effets à recevoir</field>
@@ -3469,8 +3469,8 @@
             <field name="type">receivable</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_Comptes_41])]" name="parent_id"/>
+
+            <field ref="pcg_Comptes_41" name="parent_id"/>
         </record>
         <record id="pcg_416000" model="account.account">
             <field name="name">Clients douteux ou litigieux</field>
@@ -3478,8 +3478,8 @@
             <field name="type">receivable</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_Comptes_41])]" name="parent_id"/>
+
+            <field ref="pcg_Comptes_41" name="parent_id"/>
         </record>
         <record id="pcg_418000" model="account.account">
             <field name="name">Clients - Produits non encore facturés</field>
@@ -3487,8 +3487,8 @@
             <field name="type">receivable</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_Comptes_41])]" name="parent_id"/>
+
+            <field ref="pcg_Comptes_41" name="parent_id"/>
         </record>
         <record id="pcg_418100" model="account.account">
             <field name="name">Clients - Factures à établir </field>
@@ -3496,8 +3496,8 @@
             <field name="type">receivable</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_418000])]" name="parent_id"/>
+
+            <field ref="pcg_418000" name="parent_id"/>
         </record>
         <record id="pcg_418800" model="account.account">
             <field name="name">Clients - Intérêts courus</field>
@@ -3505,8 +3505,8 @@
             <field name="type">receivable</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_418000])]" name="parent_id"/>
+
+            <field ref="pcg_418000" name="parent_id"/>
         </record>
         <record id="pcg_419000" model="account.account">
             <field name="name">Clients créditeurs</field>
@@ -3514,8 +3514,8 @@
             <field name="type">receivable</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_Comptes_41])]" name="parent_id"/>
+
+            <field ref="pcg_Comptes_41" name="parent_id"/>
         </record>
         <record id="pcg_419100" model="account.account">
             <field name="name">Clients - Avances et acomptes reçus sur commandes</field>
@@ -3523,8 +3523,8 @@
             <field name="type">receivable</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_419000])]" name="parent_id"/>
+
+            <field ref="pcg_419000" name="parent_id"/>
         </record>
         <record id="pcg_419600" model="account.account">
             <field name="name">Clients - Dettes pour emballages et matériels consignés </field>
@@ -3532,8 +3532,8 @@
             <field name="type">receivable</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_419000])]" name="parent_id"/>
+
+            <field ref="pcg_419000" name="parent_id"/>
         </record>
         <record id="pcg_419700" model="account.account">
             <field name="name">Clients - Autres avoirs </field>
@@ -3541,8 +3541,8 @@
             <field name="type">receivable</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_419000])]" name="parent_id"/>
+
+            <field ref="pcg_419000" name="parent_id"/>
         </record>
         <record id="pcg_419800" model="account.account">
             <field name="name">Rabais remises ristournes à accorder et autres avoirs à établir</field>
@@ -3550,8 +3550,8 @@
             <field name="type">receivable</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_419000])]" name="parent_id"/>
+
+            <field ref="pcg_419000" name="parent_id"/>
         </record>
         <record id="pcg_Comptes_42" model="account.account">
             <field name="name">Personnel et comptes rattachés</field>
@@ -3559,8 +3559,8 @@
             <field name="type">view</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_Classe_4])]" name="parent_id"/>
+
+            <field ref="pcg_Classe_4" name="parent_id"/>
         </record>
         <record id="pcg_421000" model="account.account">
             <field name="name">Personnel - Rémunérations dues</field>
@@ -3568,8 +3568,8 @@
             <field name="type">receivable</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_Comptes_42])]" name="parent_id"/>
+
+            <field ref="pcg_Comptes_42" name="parent_id"/>
         </record>
         <record id="pcg_422000" model="account.account">
             <field name="name">Comités d'entreprise d'établissement </field>
@@ -3577,8 +3577,8 @@
             <field name="type">receivable</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_Comptes_42])]" name="parent_id"/>
+
+            <field ref="pcg_Comptes_42" name="parent_id"/>
         </record>
         <record id="pcg_424000" model="account.account">
             <field name="name">Participation des salariés aux résultats</field>
@@ -3586,8 +3586,8 @@
             <field name="type">receivable</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_Comptes_42])]" name="parent_id"/>
+
+            <field ref="pcg_Comptes_42" name="parent_id"/>
         </record>
         <record id="pcg_424600" model="account.account">
             <field name="name">Réserve spéciale (art L 442-2 du Code du travail)</field>
@@ -3595,8 +3595,8 @@
             <field name="type">receivable</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_424000])]" name="parent_id"/>
+
+            <field ref="pcg_424000" name="parent_id"/>
         </record>
         <record id="pcg_424800" model="account.account">
             <field name="name">Comptes courants</field>
@@ -3604,8 +3604,8 @@
             <field name="type">receivable</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_424000])]" name="parent_id"/>
+
+            <field ref="pcg_424000" name="parent_id"/>
         </record>
         <record id="pcg_425000" model="account.account">
             <field name="name">Personnel- Avances et acomptes</field>
@@ -3613,8 +3613,8 @@
             <field name="type">receivable</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_Comptes_42])]" name="parent_id"/>
+
+            <field ref="pcg_Comptes_42" name="parent_id"/>
         </record>
         <record id="pcg_426000" model="account.account">
             <field name="name">Personnel - Dépôts</field>
@@ -3622,8 +3622,8 @@
             <field name="type">receivable</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_Comptes_42])]" name="parent_id"/>
+
+            <field ref="pcg_Comptes_42" name="parent_id"/>
         </record>
         <record id="pcg_427000" model="account.account">
             <field name="name">Personnel - Oppositions</field>
@@ -3631,8 +3631,8 @@
             <field name="type">receivable</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_Comptes_42])]" name="parent_id"/>
+
+            <field ref="pcg_Comptes_42" name="parent_id"/>
         </record>
         <record id="pcg_428000" model="account.account">
             <field name="name">Personnel- Charges à payer et produits à recevoir</field>
@@ -3640,8 +3640,8 @@
             <field name="type">receivable</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_Comptes_42])]" name="parent_id"/>
+
+            <field ref="pcg_Comptes_42" name="parent_id"/>
         </record>
         <record id="pcg_428200" model="account.account">
             <field name="name">Dettes provisionnées pour congés à payer</field>
@@ -3649,8 +3649,8 @@
             <field name="type">receivable</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_428000])]" name="parent_id"/>
+
+            <field ref="pcg_428000" name="parent_id"/>
         </record>
         <record id="pcg_428400" model="account.account">
             <field name="name">Dettes provisionnées pour participation des salariés aux résultats</field>
@@ -3658,8 +3658,8 @@
             <field name="type">receivable</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_428000])]" name="parent_id"/>
+
+            <field ref="pcg_428000" name="parent_id"/>
         </record>
         <record id="pcg_428600" model="account.account">
             <field name="name">Autres charges à payer</field>
@@ -3667,8 +3667,8 @@
             <field name="type">receivable</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_428000])]" name="parent_id"/>
+
+            <field ref="pcg_428000" name="parent_id"/>
         </record>
         <record id="pcg_428700" model="account.account">
             <field name="name">Produits à recevoir</field>
@@ -3676,8 +3676,8 @@
             <field name="type">receivable</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_428000])]" name="parent_id"/>
+
+            <field ref="pcg_428000" name="parent_id"/>
         </record>
         <record id="pcg_Comptes_43" model="account.account">
             <field name="name">Sécurité Sociale et autres organismes sociaux</field>
@@ -3685,8 +3685,8 @@
             <field name="type">view</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_Classe_4])]" name="parent_id"/>
+
+            <field ref="pcg_Classe_4" name="parent_id"/>
         </record>
         <record id="pcg_431000" model="account.account">
             <field name="name">Sécurité Sociale</field>
@@ -3694,8 +3694,8 @@
             <field name="type">receivable</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_Comptes_43])]" name="parent_id"/>
+
+            <field ref="pcg_Comptes_43" name="parent_id"/>
         </record>
         <record id="pcg_437000" model="account.account">
             <field name="name">Autres organismes sociaux</field>
@@ -3703,8 +3703,8 @@
             <field name="type">receivable</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_Comptes_43])]" name="parent_id"/>
+
+            <field ref="pcg_Comptes_43" name="parent_id"/>
         </record>
         <record id="pcg_438000" model="account.account">
             <field name="name">Organismes sociaux - Charges à payer et produits à recevoir</field>
@@ -3712,8 +3712,8 @@
             <field name="type">receivable</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_Comptes_43])]" name="parent_id"/>
+
+            <field ref="pcg_Comptes_43" name="parent_id"/>
         </record>
         <record id="pcg_438200" model="account.account">
             <field name="name">Charges sociales sur congés à payer </field>
@@ -3721,8 +3721,8 @@
             <field name="type">receivable</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_438000])]" name="parent_id"/>
+
+            <field ref="pcg_438000" name="parent_id"/>
         </record>
         <record id="pcg_438600" model="account.account">
             <field name="name">Autres charges à payer</field>
@@ -3730,8 +3730,8 @@
             <field name="type">receivable</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_438000])]" name="parent_id"/>
+
+            <field ref="pcg_438000" name="parent_id"/>
         </record>
         <record id="pcg_438700" model="account.account">
             <field name="name">Produits à recevoir</field>
@@ -3739,8 +3739,8 @@
             <field name="type">receivable</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_438000])]" name="parent_id"/>
+
+            <field ref="pcg_438000" name="parent_id"/>
         </record>
         <record id="pcg_Comptes_44" model="account.account">
             <field name="name">Etat et autres collectivités publiques</field>
@@ -3748,8 +3748,8 @@
             <field name="type">view</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_Classe_4])]" name="parent_id"/>
+
+            <field ref="pcg_Classe_4" name="parent_id"/>
         </record>
         <record id="pcg_441000" model="account.account">
             <field name="name">État - Subventions à recevoir</field>
@@ -3757,8 +3757,8 @@
             <field name="type">tax</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_Comptes_44])]" name="parent_id"/>
+
+            <field ref="pcg_Comptes_44" name="parent_id"/>
         </record>
         <record id="pcg_441100" model="account.account">
             <field name="name">Subventions d'investissement</field>
@@ -3766,8 +3766,8 @@
             <field name="type">tax</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_441000])]" name="parent_id"/>
+
+            <field ref="pcg_441000" name="parent_id"/>
         </record>
         <record id="pcg_441700" model="account.account">
             <field name="name">Subventions d'exploitation</field>
@@ -3775,8 +3775,8 @@
             <field name="type">tax</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_441000])]" name="parent_id"/>
+
+            <field ref="pcg_441000" name="parent_id"/>
         </record>
         <record id="pcg_441800" model="account.account">
             <field name="name">Subventions d'équilibre</field>
@@ -3784,8 +3784,8 @@
             <field name="type">tax</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_441000])]" name="parent_id"/>
+
+            <field ref="pcg_441000" name="parent_id"/>
         </record>
         <record id="pcg_441900" model="account.account">
             <field name="name">Avances sur subventions</field>
@@ -3793,8 +3793,8 @@
             <field name="type">tax</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_441000])]" name="parent_id"/>
+
+            <field ref="pcg_441000" name="parent_id"/>
         </record>
         <record id="pcg_442000" model="account.account">
             <field name="name">État -Impôts et taxes recouvrables sur des tiers </field>
@@ -3802,8 +3802,8 @@
             <field name="type">tax</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_Comptes_44])]" name="parent_id"/>
+
+            <field ref="pcg_Comptes_44" name="parent_id"/>
         </record>
         <record id="pcg_442400" model="account.account">
             <field name="name">Obligataires</field>
@@ -3811,8 +3811,8 @@
             <field name="type">tax</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_442000])]" name="parent_id"/>
+
+            <field ref="pcg_442000" name="parent_id"/>
         </record>
         <record id="pcg_442500" model="account.account">
             <field name="name">Associés</field>
@@ -3820,8 +3820,8 @@
             <field name="type">tax</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_442000])]" name="parent_id"/>
+
+            <field ref="pcg_442000" name="parent_id"/>
         </record>
         <record id="pcg_443000" model="account.account">
             <field name="name">Opérations particulières avec l'État les collectivités publiques les organismes internationaux</field>
@@ -3829,8 +3829,8 @@
             <field name="type">tax</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_Comptes_44])]" name="parent_id"/>
+
+            <field ref="pcg_Comptes_44" name="parent_id"/>
         </record>
         <record id="pcg_443100" model="account.account">
             <field name="name">Créances sur l'État résultant de la suppression de la règle du décalage d'un mois en matière de TVA</field>
@@ -3838,8 +3838,8 @@
             <field name="type">tax</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_443000])]" name="parent_id"/>
+
+            <field ref="pcg_443000" name="parent_id"/>
         </record>
         <record id="pcg_443800" model="account.account">
             <field name="name">Intérêts courus sur créances figurant au compte 4431</field>
@@ -3847,8 +3847,8 @@
             <field name="type">tax</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_443000])]" name="parent_id"/>
+
+            <field ref="pcg_443000" name="parent_id"/>
         </record>
         <record id="pcg_444000" model="account.account">
             <field name="name">État - Impôts sur les bénéfices</field>
@@ -3856,8 +3856,8 @@
             <field name="type">tax</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_Comptes_44])]" name="parent_id"/>
+
+            <field ref="pcg_Comptes_44" name="parent_id"/>
         </record>
         <record id="pcg_445000" model="account.account">
             <field name="name">État - Taxes sur le chiffre d'affaires</field>
@@ -3865,8 +3865,8 @@
             <field name="type">tax</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_Comptes_44])]" name="parent_id"/>
+
+            <field ref="pcg_Comptes_44" name="parent_id"/>
         </record>
         <record id="pcg_445200" model="account.account">
             <field name="name">TVA due intracommunautaire</field>
@@ -3874,8 +3874,8 @@
             <field name="type">tax</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_445000])]" name="parent_id"/>
+
+            <field ref="pcg_445000" name="parent_id"/>
         </record>
         <record id="pcg_445500" model="account.account">
             <field name="name">Taxes sur le chiffre d'affaires à décaisser</field>
@@ -3883,8 +3883,8 @@
             <field name="type">tax</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_445000])]" name="parent_id"/>
+
+            <field ref="pcg_445000" name="parent_id"/>
         </record>
         <record id="pcg_445510" model="account.account">
             <field name="name">TVA à décaisser</field>
@@ -3892,8 +3892,8 @@
             <field name="type">tax</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_445500])]" name="parent_id"/>
+
+            <field ref="pcg_445500" name="parent_id"/>
         </record>
         <record id="pcg_445580" model="account.account">
             <field name="name">Taxes assimilées à la TVA</field>
@@ -3901,8 +3901,8 @@
             <field name="type">tax</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_445500])]" name="parent_id"/>
+
+            <field ref="pcg_445500" name="parent_id"/>
         </record>
         <record id="pcg_445600" model="account.account">
             <field name="name">Taxes sur le chiffre d'affaires déductibles</field>
@@ -3910,8 +3910,8 @@
             <field name="type">tax</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_445000])]" name="parent_id"/>
+
+            <field ref="pcg_445000" name="parent_id"/>
         </record>
         <record id="pcg_445620" model="account.account">
             <field name="name">TVA sur immobilisations</field>
@@ -3919,8 +3919,8 @@
             <field name="type">tax</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_445600])]" name="parent_id"/>
+
+            <field ref="pcg_445600" name="parent_id"/>
         </record>
         <record id="pcg_445621" model="account.account">
             <field name="name">TVA sur immobilisations 2,1%</field>
@@ -3928,8 +3928,8 @@
             <field name="type">tax</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_445620])]" name="parent_id"/>
+
+            <field ref="pcg_445620" name="parent_id"/>
         </record>
         <record id="pcg_445622" model="account.account">
             <field name="name">TVA sur immobilisations 5,5%</field>
@@ -3937,8 +3937,8 @@
             <field name="type">tax</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_445620])]" name="parent_id"/>
+
+            <field ref="pcg_445620" name="parent_id"/>
         </record>
         <record id="pcg_445623" model="account.account">
             <field name="name">TVA sur immobilisations 8,5%</field>
@@ -3946,8 +3946,8 @@
             <field name="type">tax</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_445620])]" name="parent_id"/>
+
+            <field ref="pcg_445620" name="parent_id"/>
         </record>
         <record id="pcg_445624" model="account.account">
             <field name="name">TVA sur immobilisations 19,6%</field>
@@ -3955,8 +3955,8 @@
             <field name="type">tax</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_445620])]" name="parent_id"/>
+
+            <field ref="pcg_445620" name="parent_id"/>
         </record>
         <record id="pcg_445630" model="account.account">
             <field name="name">TVA transférée par d'autres entreprises</field>
@@ -3964,8 +3964,8 @@
             <field name="type">tax</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_445600])]" name="parent_id"/>
+
+            <field ref="pcg_445600" name="parent_id"/>
         </record>
         <record id="pcg_445660" model="account.account">
             <field name="name">TVA sur autres biens et services</field>
@@ -3973,8 +3973,8 @@
             <field name="type">tax</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_445600])]" name="parent_id"/>
+
+            <field ref="pcg_445600" name="parent_id"/>
         </record>
         <record id="pcg_445661" model="account.account">
             <field name="name">TVA sur autres biens et services 2,1%</field>
@@ -3982,8 +3982,8 @@
             <field name="type">tax</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_445660])]" name="parent_id"/>
+
+            <field ref="pcg_445660" name="parent_id"/>
         </record>
         <record id="pcg_445662" model="account.account">
             <field name="name">TVA sur autres biens et services 5,5%</field>
@@ -3991,8 +3991,8 @@
             <field name="type">tax</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_445660])]" name="parent_id"/>
+
+            <field ref="pcg_445660" name="parent_id"/>
         </record>
         <record id="pcg_445663" model="account.account">
             <field name="name">TVA sur autres biens et services 8,5%</field>
@@ -4000,8 +4000,8 @@
             <field name="type">tax</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_445660])]" name="parent_id"/>
+
+            <field ref="pcg_445660" name="parent_id"/>
         </record>
         <record id="pcg_445664" model="account.account">
             <field name="name">TVA sur autres biens et services 19,6%</field>
@@ -4009,8 +4009,8 @@
             <field name="type">tax</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_445660])]" name="parent_id"/>
+
+            <field ref="pcg_445660" name="parent_id"/>
         </record>
         <record id="pcg_445670" model="account.account">
             <field name="name">Crédit de TVA à reporter</field>
@@ -4019,8 +4019,8 @@
             <field name="note">Si non demandé le remboursement </field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_445600])]" name="parent_id"/>
+
+            <field ref="pcg_445600" name="parent_id"/>
         </record>
         <record id="pcg_445680" model="account.account">
             <field name="name">Taxes assimilées à la TVA</field>
@@ -4028,8 +4028,8 @@
             <field name="type">tax</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_445600])]" name="parent_id"/>
+
+            <field ref="pcg_445600" name="parent_id"/>
         </record>
         <record id="pcg_445700" model="account.account">
             <field name="name">Taxes sur le chiffre d'affaires collectées par l'entreprise</field>
@@ -4037,8 +4037,8 @@
             <field name="type">tax</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_445000])]" name="parent_id"/>
+
+            <field ref="pcg_445000" name="parent_id"/>
         </record>
         <record id="pcg_445710" model="account.account">
             <field name="name">TVA collectée</field>
@@ -4046,8 +4046,8 @@
             <field name="type">tax</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_445700])]" name="parent_id"/>
+
+            <field ref="pcg_445700" name="parent_id"/>
         </record>
         <record id="pcg_445780" model="account.account">
             <field name="name">Taxes assimilées à la TVA</field>
@@ -4055,8 +4055,8 @@
             <field name="type">tax</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_445700])]" name="parent_id"/>
+
+            <field ref="pcg_445700" name="parent_id"/>
         </record>
         <record id="pcg_445800" model="account.account">
             <field name="name">Taxes sur le chiffre d'affaires à régulariser ou en attente</field>
@@ -4064,8 +4064,8 @@
             <field name="type">tax</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_445000])]" name="parent_id"/>
+
+            <field ref="pcg_445000" name="parent_id"/>
         </record>
         <record id="pcg_445810" model="account.account">
             <field name="name">Acomptes - Régime simplifié d'imposition</field>
@@ -4073,8 +4073,8 @@
             <field name="type">tax</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_445800])]" name="parent_id"/>
+
+            <field ref="pcg_445800" name="parent_id"/>
         </record>
         <record id="pcg_445820" model="account.account">
             <field name="name">Acomptes - Régime du forfait</field>
@@ -4082,8 +4082,8 @@
             <field name="type">tax</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_445800])]" name="parent_id"/>
+
+            <field ref="pcg_445800" name="parent_id"/>
         </record>
         <record id="pcg_445830" model="account.account">
             <field name="name">Remboursement de taxes sur le chiffre d'affaires demandé</field>
@@ -4092,8 +4092,8 @@
             <field name="note">voir procédure sur erp-libre.info</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_445800])]" name="parent_id"/>
+
+            <field ref="pcg_445800" name="parent_id"/>
         </record>
         <record id="pcg_445840" model="account.account">
             <field name="name">TVA récupérée d'avance</field>
@@ -4101,8 +4101,8 @@
             <field name="type">tax</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_445800])]" name="parent_id"/>
+
+            <field ref="pcg_445800" name="parent_id"/>
         </record>
         <record id="pcg_445860" model="account.account">
             <field name="name">Taxes sur le chiffre d'affaires sur factures non parvenues</field>
@@ -4110,8 +4110,8 @@
             <field name="type">tax</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_445800])]" name="parent_id"/>
+
+            <field ref="pcg_445800" name="parent_id"/>
         </record>
         <record id="pcg_445870" model="account.account">
             <field name="name">Taxes sur le chiffre d'affaires sur factures à établir</field>
@@ -4119,8 +4119,8 @@
             <field name="type">tax</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_445800])]" name="parent_id"/>
+
+            <field ref="pcg_445800" name="parent_id"/>
         </record>
         <record id="pcg_446000" model="account.account">
             <field name="name">Obligations cautionnées</field>
@@ -4128,8 +4128,8 @@
             <field name="type">tax</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_Comptes_44])]" name="parent_id"/>
+
+            <field ref="pcg_Comptes_44" name="parent_id"/>
         </record>
         <record id="pcg_447000" model="account.account">
             <field name="name">Autres impôts taxes et versements assimilés</field>
@@ -4137,8 +4137,8 @@
             <field name="type">tax</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_Comptes_44])]" name="parent_id"/>
+
+            <field ref="pcg_Comptes_44" name="parent_id"/>
         </record>
         <record id="pcg_448000" model="account.account">
             <field name="name">État - Charges à payer et produits à recevoir</field>
@@ -4146,8 +4146,8 @@
             <field name="type">tax</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_Comptes_44])]" name="parent_id"/>
+
+            <field ref="pcg_Comptes_44" name="parent_id"/>
         </record>
         <record id="pcg_448200" model="account.account">
             <field name="name">Charges fiscales sur congés à payer </field>
@@ -4155,8 +4155,8 @@
             <field name="type">tax</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_448000])]" name="parent_id"/>
+
+            <field ref="pcg_448000" name="parent_id"/>
         </record>
         <record id="pcg_448600" model="account.account">
             <field name="name">Charges à payer</field>
@@ -4164,8 +4164,8 @@
             <field name="type">tax</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_448000])]" name="parent_id"/>
+
+            <field ref="pcg_448000" name="parent_id"/>
         </record>
         <record id="pcg_448700" model="account.account">
             <field name="name">Produits à recevoir</field>
@@ -4173,8 +4173,8 @@
             <field name="type">tax</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_448000])]" name="parent_id"/>
+
+            <field ref="pcg_448000" name="parent_id"/>
         </record>
         <record id="pcg_Comptes_45" model="account.account">
             <field name="name">Groupe et associés</field>
@@ -4182,8 +4182,8 @@
             <field name="type">view</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_Classe_4])]" name="parent_id"/>
+
+            <field ref="pcg_Classe_4" name="parent_id"/>
         </record>
         <record id="pcg_451000" model="account.account">
             <field name="name">Groupe</field>
@@ -4191,8 +4191,8 @@
             <field name="type">receivable</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_Comptes_45])]" name="parent_id"/>
+
+            <field ref="pcg_Comptes_45" name="parent_id"/>
         </record>
         <record id="pcg_455000" model="account.account">
             <field name="name">Associés - Comptes courants</field>
@@ -4201,8 +4201,8 @@
             <field name="note">pour frais avancés personnellement</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_Comptes_45])]" name="parent_id"/>
+
+            <field ref="pcg_Comptes_45" name="parent_id"/>
         </record>
         <record id="pcg_455100" model="account.account">
             <field name="name">Principal</field>
@@ -4210,8 +4210,8 @@
             <field name="type">receivable</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_455000])]" name="parent_id"/>
+
+            <field ref="pcg_455000" name="parent_id"/>
         </record>
         <record id="pcg_455800" model="account.account">
             <field name="name">Intérêts courus</field>
@@ -4219,8 +4219,8 @@
             <field name="type">receivable</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_455000])]" name="parent_id"/>
+
+            <field ref="pcg_455000" name="parent_id"/>
         </record>
         <record id="pcg_456000" model="account.account">
             <field name="name">Associés - Opérations sur le capital</field>
@@ -4228,8 +4228,8 @@
             <field name="type">receivable</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_Comptes_45])]" name="parent_id"/>
+
+            <field ref="pcg_Comptes_45" name="parent_id"/>
         </record>
         <record id="pcg_456100" model="account.account">
             <field name="name">Associés - Comptes d'apport en société</field>
@@ -4237,8 +4237,8 @@
             <field name="type">receivable</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_456000])]" name="parent_id"/>
+
+            <field ref="pcg_456000" name="parent_id"/>
         </record>
         <record id="pcg_456110" model="account.account">
             <field name="name">Apports en nature</field>
@@ -4246,8 +4246,8 @@
             <field name="type">receivable</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_456100])]" name="parent_id"/>
+
+            <field ref="pcg_456100" name="parent_id"/>
         </record>
         <record id="pcg_456150" model="account.account">
             <field name="name">Apports en numéraire</field>
@@ -4255,8 +4255,8 @@
             <field name="type">receivable</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_456100])]" name="parent_id"/>
+
+            <field ref="pcg_456100" name="parent_id"/>
         </record>
         <record id="pcg_456200" model="account.account">
             <field name="name">Apporteurs - Capital appelé non versé</field>
@@ -4264,8 +4264,8 @@
             <field name="type">receivable</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_456000])]" name="parent_id"/>
+
+            <field ref="pcg_456000" name="parent_id"/>
         </record>
         <record id="pcg_456210" model="account.account">
             <field name="name">Actionnaires - Capital souscrit et appelé non versé</field>
@@ -4273,8 +4273,8 @@
             <field name="type">receivable</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_456200])]" name="parent_id"/>
+
+            <field ref="pcg_456200" name="parent_id"/>
         </record>
         <record id="pcg_456250" model="account.account">
             <field name="name">Associés - Capital appelé non versé</field>
@@ -4282,8 +4282,8 @@
             <field name="type">receivable</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_456200])]" name="parent_id"/>
+
+            <field ref="pcg_456200" name="parent_id"/>
         </record>
         <record id="pcg_456300" model="account.account">
             <field name="name">Associés - Versements reçus sur augmentation de capital</field>
@@ -4291,8 +4291,8 @@
             <field name="type">receivable</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_456000])]" name="parent_id"/>
+
+            <field ref="pcg_456000" name="parent_id"/>
         </record>
         <record id="pcg_456400" model="account.account">
             <field name="name">Associés - Versements anticipés</field>
@@ -4300,8 +4300,8 @@
             <field name="type">receivable</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_456000])]" name="parent_id"/>
+
+            <field ref="pcg_456000" name="parent_id"/>
         </record>
         <record id="pcg_456600" model="account.account">
             <field name="name">Actionnaires défaillants</field>
@@ -4309,8 +4309,8 @@
             <field name="type">receivable</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_456000])]" name="parent_id"/>
+
+            <field ref="pcg_456000" name="parent_id"/>
         </record>
         <record id="pcg_456700" model="account.account">
             <field name="name">Associés - Capital à rembourser</field>
@@ -4318,8 +4318,8 @@
             <field name="type">receivable</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_456000])]" name="parent_id"/>
+
+            <field ref="pcg_456000" name="parent_id"/>
         </record>
         <record id="pcg_457000" model="account.account">
             <field name="name">Associés - Dividendes à payer</field>
@@ -4327,8 +4327,8 @@
             <field name="type">receivable</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_Comptes_45])]" name="parent_id"/>
+
+            <field ref="pcg_Comptes_45" name="parent_id"/>
         </record>
         <record id="pcg_458000" model="account.account">
             <field name="name">Associés - Opérations faites en commun et en GIE</field>
@@ -4336,8 +4336,8 @@
             <field name="type">receivable</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_Comptes_45])]" name="parent_id"/>
+
+            <field ref="pcg_Comptes_45" name="parent_id"/>
         </record>
         <record id="pcg_458100" model="account.account">
             <field name="name">Opérations courantes</field>
@@ -4345,8 +4345,8 @@
             <field name="type">receivable</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_458000])]" name="parent_id"/>
+
+            <field ref="pcg_458000" name="parent_id"/>
         </record>
         <record id="pcg_458800" model="account.account">
             <field name="name">Intérêts courus</field>
@@ -4354,8 +4354,8 @@
             <field name="type">receivable</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_458000])]" name="parent_id"/>
+
+            <field ref="pcg_458000" name="parent_id"/>
         </record>
         <record id="pcg_Comptes_46" model="account.account">
             <field name="name">Débiteurs divers et créditeurs divers</field>
@@ -4363,8 +4363,8 @@
             <field name="type">view</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_Classe_4])]" name="parent_id"/>
+
+            <field ref="pcg_Classe_4" name="parent_id"/>
         </record>
         <record id="pcg_462000" model="account.account">
             <field name="name">Créances sur cessions d'immobilisations</field>
@@ -4372,8 +4372,8 @@
             <field name="type">receivable</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_Comptes_46])]" name="parent_id"/>
+
+            <field ref="pcg_Comptes_46" name="parent_id"/>
         </record>
         <record id="pcg_464000" model="account.account">
             <field name="name">Dettes sur acquisitions de valeurs mobilières de placement</field>
@@ -4381,8 +4381,8 @@
             <field name="type">receivable</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_Comptes_46])]" name="parent_id"/>
+
+            <field ref="pcg_Comptes_46" name="parent_id"/>
         </record>
         <record id="pcg_465000" model="account.account">
             <field name="name">Créances sur cessions de valeurs mobilières de placement</field>
@@ -4390,8 +4390,8 @@
             <field name="type">receivable</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_Comptes_46])]" name="parent_id"/>
+
+            <field ref="pcg_Comptes_46" name="parent_id"/>
         </record>
         <record id="pcg_467000" model="account.account">
             <field name="name">Autres comptes débiteurs ou créditeurs</field>
@@ -4399,8 +4399,8 @@
             <field name="type">receivable</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_Comptes_46])]" name="parent_id"/>
+
+            <field ref="pcg_Comptes_46" name="parent_id"/>
         </record>
         <record id="pcg_468000" model="account.account">
             <field name="name">Divers - Charges à payer et produits à recevoir</field>
@@ -4408,8 +4408,8 @@
             <field name="type">receivable</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_Comptes_46])]" name="parent_id"/>
+
+            <field ref="pcg_Comptes_46" name="parent_id"/>
         </record>
         <record id="pcg_468600" model="account.account">
             <field name="name">Charges à payer</field>
@@ -4417,8 +4417,8 @@
             <field name="type">receivable</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_468000])]" name="parent_id"/>
+
+            <field ref="pcg_468000" name="parent_id"/>
         </record>
         <record id="pcg_468700" model="account.account">
             <field name="name">Produits à recevoir</field>
@@ -4426,8 +4426,8 @@
             <field name="type">receivable</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_468000])]" name="parent_id"/>
+
+            <field ref="pcg_468000" name="parent_id"/>
         </record>
         <record id="pcg_Comptes_47" model="account.account">
             <field name="name">Comptes transitoires ou d'attente</field>
@@ -4435,8 +4435,8 @@
             <field name="type">view</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_Classe_4])]" name="parent_id"/>
+
+            <field ref="pcg_Classe_4" name="parent_id"/>
         </record>
         <record id="pcg_471000" model="account.account">
             <field name="name">Comptes d'attente 1</field>
@@ -4445,8 +4445,8 @@
             <field name="note">en attente d'affectation question à erp-libre.info</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_Comptes_47])]" name="parent_id"/>
+
+            <field ref="pcg_Comptes_47" name="parent_id"/>
         </record>
         <record id="pcg_472000" model="account.account">
             <field name="name">Comptes d'attente 2</field>
@@ -4454,8 +4454,8 @@
             <field name="type">receivable</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_Comptes_47])]" name="parent_id"/>
+
+            <field ref="pcg_Comptes_47" name="parent_id"/>
         </record>
         <record id="pcg_473000" model="account.account">
             <field name="name">Comptes d'attente 3</field>
@@ -4463,8 +4463,8 @@
             <field name="type">receivable</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_Comptes_47])]" name="parent_id"/>
+
+            <field ref="pcg_Comptes_47" name="parent_id"/>
         </record>
         <record id="pcg_474000" model="account.account">
             <field name="name">Comptes d'attente 4</field>
@@ -4472,8 +4472,8 @@
             <field name="type">receivable</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_Comptes_47])]" name="parent_id"/>
+
+            <field ref="pcg_Comptes_47" name="parent_id"/>
         </record>
         <record id="pcg_475000" model="account.account">
             <field name="name">Comptes d'attente 5</field>
@@ -4481,8 +4481,8 @@
             <field name="type">receivable</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_Comptes_47])]" name="parent_id"/>
+
+            <field ref="pcg_Comptes_47" name="parent_id"/>
         </record>
         <record id="pcg_476000" model="account.account">
             <field name="name">Différences de conversion - ACTIF</field>
@@ -4490,8 +4490,8 @@
             <field name="type">receivable</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_Comptes_47])]" name="parent_id"/>
+
+            <field ref="pcg_Comptes_47" name="parent_id"/>
         </record>
         <record id="pcg_476100" model="account.account">
             <field name="name">Diminution des créances</field>
@@ -4499,8 +4499,8 @@
             <field name="type">receivable</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_476000])]" name="parent_id"/>
+
+            <field ref="pcg_476000" name="parent_id"/>
         </record>
         <record id="pcg_476200" model="account.account">
             <field name="name">Augmentation des dettes</field>
@@ -4508,8 +4508,8 @@
             <field name="type">receivable</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_476000])]" name="parent_id"/>
+
+            <field ref="pcg_476000" name="parent_id"/>
         </record>
         <record id="pcg_476800" model="account.account">
             <field name="name">Différences compensées par couverture de change</field>
@@ -4517,8 +4517,8 @@
             <field name="type">receivable</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_476000])]" name="parent_id"/>
+
+            <field ref="pcg_476000" name="parent_id"/>
         </record>
         <record id="pcg_477000" model="account.account">
             <field name="name"> Différences de conversion - PASSIF</field>
@@ -4526,8 +4526,8 @@
             <field name="type">receivable</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_Comptes_47])]" name="parent_id"/>
+
+            <field ref="pcg_Comptes_47" name="parent_id"/>
         </record>
         <record id="pcg_477100" model="account.account">
             <field name="name">Augmentation des créances</field>
@@ -4535,8 +4535,8 @@
             <field name="type">receivable</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_477000])]" name="parent_id"/>
+
+            <field ref="pcg_477000" name="parent_id"/>
         </record>
         <record id="pcg_477200" model="account.account">
             <field name="name">Diminution des dettes</field>
@@ -4544,8 +4544,8 @@
             <field name="type">receivable</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_477000])]" name="parent_id"/>
+
+            <field ref="pcg_477000" name="parent_id"/>
         </record>
         <record id="pcg_477800" model="account.account">
             <field name="name">Différences compensées par couverture de change</field>
@@ -4553,8 +4553,8 @@
             <field name="type">receivable</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_477000])]" name="parent_id"/>
+
+            <field ref="pcg_477000" name="parent_id"/>
         </record>
         <record id="pcg_478000" model="account.account">
             <field name="name">Autres comptes transitoires</field>
@@ -4562,8 +4562,8 @@
             <field name="type">receivable</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_Comptes_47])]" name="parent_id"/>
+
+            <field ref="pcg_Comptes_47" name="parent_id"/>
         </record>
         <record id="pcg_Comptes_48" model="account.account">
             <field name="name">Comptes de régularisation</field>
@@ -4571,8 +4571,8 @@
             <field name="type">view</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_Classe_4])]" name="parent_id"/>
+
+            <field ref="pcg_Classe_4" name="parent_id"/>
         </record>
         <record id="pcg_481000" model="account.account">
             <field name="name">Charges à répartir sur plusieurs exercices </field>
@@ -4580,8 +4580,8 @@
             <field name="type">receivable</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_Comptes_48])]" name="parent_id"/>
+
+            <field ref="pcg_Comptes_48" name="parent_id"/>
         </record>
         <record id="pcg_481100" model="account.account">
             <field name="name">Charges différées</field>
@@ -4589,8 +4589,8 @@
             <field name="type">receivable</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_481000])]" name="parent_id"/>
+
+            <field ref="pcg_481000" name="parent_id"/>
         </record>
         <record id="pcg_481200" model="account.account">
             <field name="name">Frais d'acquisition des immobilisations </field>
@@ -4598,8 +4598,8 @@
             <field name="type">receivable</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_481000])]" name="parent_id"/>
+
+            <field ref="pcg_481000" name="parent_id"/>
         </record>
         <record id="pcg_481600" model="account.account">
             <field name="name">Frais d'émission des emprunts</field>
@@ -4607,8 +4607,8 @@
             <field name="type">receivable</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_481000])]" name="parent_id"/>
+
+            <field ref="pcg_481000" name="parent_id"/>
         </record>
         <record id="pcg_481800" model="account.account">
             <field name="name">Charges à étaler</field>
@@ -4617,8 +4617,8 @@
             <field name="note">régul fin d'année seulement</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_481000])]" name="parent_id"/>
+
+            <field ref="pcg_481000" name="parent_id"/>
         </record>
         <record id="pcg_486000" model="account.account">
             <field name="name">Charges constatées d'avance</field>
@@ -4627,8 +4627,8 @@
             <field name="note">régul fin d'année seulement</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_Comptes_48])]" name="parent_id"/>
+
+            <field ref="pcg_Comptes_48" name="parent_id"/>
         </record>
         <record id="pcg_487000" model="account.account">
             <field name="name">Produits constatés d'avance</field>
@@ -4637,8 +4637,8 @@
             <field name="note">régul fin d'année seulement</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_Comptes_48])]" name="parent_id"/>
+
+            <field ref="pcg_Comptes_48" name="parent_id"/>
         </record>
         <record id="pcg_488000" model="account.account">
             <field name="name">Comptes de répartition périodique des charges et des produits</field>
@@ -4647,8 +4647,8 @@
             <field name="note">régul fin d'année seulement</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_Comptes_48])]" name="parent_id"/>
+
+            <field ref="pcg_Comptes_48" name="parent_id"/>
         </record>
         <record id="pcg_488600" model="account.account">
             <field name="name">Charges</field>
@@ -4656,8 +4656,8 @@
             <field name="type">receivable</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_488000])]" name="parent_id"/>
+
+            <field ref="pcg_488000" name="parent_id"/>
         </record>
         <record id="pcg_488700" model="account.account">
             <field name="name">Produits</field>
@@ -4665,8 +4665,8 @@
             <field name="type">receivable</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_488000])]" name="parent_id"/>
+
+            <field ref="pcg_488000" name="parent_id"/>
         </record>
         <record id="pcg_Comptes_49" model="account.account">
             <field name="name">Provision pour dépréciation des comptes de tiers</field>
@@ -4675,8 +4675,8 @@
             <field name="note">litiges et défauts de paiement</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_Classe_4])]" name="parent_id"/>
+
+            <field ref="pcg_Classe_4" name="parent_id"/>
         </record>
         <record id="pcg_491000" model="account.account">
             <field name="name">Provisions pour dépréciation des comptes de clients</field>
@@ -4684,8 +4684,8 @@
             <field name="type">receivable</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_Comptes_49])]" name="parent_id"/>
+
+            <field ref="pcg_Comptes_49" name="parent_id"/>
         </record>
         <record id="pcg_495000" model="account.account">
             <field name="name">Provisions pour dépréciation des comptes du groupe et des associés</field>
@@ -4693,8 +4693,8 @@
             <field name="type">receivable</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_Comptes_49])]" name="parent_id"/>
+
+            <field ref="pcg_Comptes_49" name="parent_id"/>
         </record>
         <record id="pcg_495100" model="account.account">
             <field name="name">Comptes du groupe</field>
@@ -4702,8 +4702,8 @@
             <field name="type">receivable</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_495000])]" name="parent_id"/>
+
+            <field ref="pcg_495000" name="parent_id"/>
         </record>
         <record id="pcg_495500" model="account.account">
             <field name="name">Comptes courants des associés</field>
@@ -4711,8 +4711,8 @@
             <field name="type">receivable</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_495000])]" name="parent_id"/>
+
+            <field ref="pcg_495000" name="parent_id"/>
         </record>
         <record id="pcg_495800" model="account.account">
             <field name="name">Opérations faites en commun et en GIE</field>
@@ -4720,8 +4720,8 @@
             <field name="type">receivable</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_495000])]" name="parent_id"/>
+
+            <field ref="pcg_495000" name="parent_id"/>
         </record>
         <record id="pcg_496000" model="account.account">
             <field name="name">Provisions pour dépréciation des comptes de débiteurs divers</field>
@@ -4729,8 +4729,8 @@
             <field name="type">receivable</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_Comptes_49])]" name="parent_id"/>
+
+            <field ref="pcg_Comptes_49" name="parent_id"/>
         </record>
         <record id="pcg_496200" model="account.account">
             <field name="name">Créances sur cessions d'immobilisations</field>
@@ -4738,8 +4738,8 @@
             <field name="type">receivable</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_496000])]" name="parent_id"/>
+
+            <field ref="pcg_496000" name="parent_id"/>
         </record>
         <record id="pcg_496500" model="account.account">
             <field name="name">Créances sur cessions de valeurs mobilières de placement</field>
@@ -4747,8 +4747,8 @@
             <field name="type">receivable</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_496000])]" name="parent_id"/>
+
+            <field ref="pcg_496000" name="parent_id"/>
         </record>
         <record id="pcg_496700" model="account.account">
             <field name="name">Autres comptes débiteurs</field>
@@ -4756,8 +4756,8 @@
             <field name="type">receivable</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_496000])]" name="parent_id"/>
+
+            <field ref="pcg_496000" name="parent_id"/>
         </record>
         <record id="pcg_Classe_5" model="account.account">
             <field name="name">Comptes financiers</field>
@@ -4765,8 +4765,8 @@
             <field name="type">view</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_Classes_1_a_5])]" name="parent_id"/>
+
+            <field ref="pcg_Classes_1_a_5" name="parent_id"/>
         </record>
         <record id="pcg_Comptes_50" model="account.account">
             <field name="name">Valeurs mobilières de placement</field>
@@ -4774,8 +4774,8 @@
             <field name="type">view</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_Classe_5])]" name="parent_id"/>
+
+            <field ref="pcg_Classe_5" name="parent_id"/>
         </record>
         <record id="pcg_501000" model="account.account">
             <field name="name">Parts dans entreprises liées</field>
@@ -4783,8 +4783,8 @@
             <field name="type">cash</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_Comptes_50])]" name="parent_id"/>
+
+            <field ref="pcg_Comptes_50" name="parent_id"/>
         </record>
         <record id="pcg_502000" model="account.account">
             <field name="name">Actions propres</field>
@@ -4792,8 +4792,8 @@
             <field name="type">cash</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_Comptes_50])]" name="parent_id"/>
+
+            <field ref="pcg_Comptes_50" name="parent_id"/>
         </record>
         <record id="pcg_503000" model="account.account">
             <field name="name">Actions</field>
@@ -4801,8 +4801,8 @@
             <field name="type">cash</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_Comptes_50])]" name="parent_id"/>
+
+            <field ref="pcg_Comptes_50" name="parent_id"/>
         </record>
         <record id="pcg_503100" model="account.account">
             <field name="name">Titres cotés</field>
@@ -4810,8 +4810,8 @@
             <field name="type">cash</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_503000])]" name="parent_id"/>
+
+            <field ref="pcg_503000" name="parent_id"/>
         </record>
         <record id="pcg_503500" model="account.account">
             <field name="name">Titres non cotés</field>
@@ -4819,8 +4819,8 @@
             <field name="type">cash</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_503000])]" name="parent_id"/>
+
+            <field ref="pcg_503000" name="parent_id"/>
         </record>
         <record id="pcg_504000" model="account.account">
             <field name="name">Autres titres conférant un droit de propriété</field>
@@ -4828,8 +4828,8 @@
             <field name="type">cash</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_Comptes_50])]" name="parent_id"/>
+
+            <field ref="pcg_Comptes_50" name="parent_id"/>
         </record>
         <record id="pcg_505000" model="account.account">
             <field name="name">Obligations et bons émis par la société et rachetés par elle</field>
@@ -4837,8 +4837,8 @@
             <field name="type">cash</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_Comptes_50])]" name="parent_id"/>
+
+            <field ref="pcg_Comptes_50" name="parent_id"/>
         </record>
         <record id="pcg_506000" model="account.account">
             <field name="name">Obligations</field>
@@ -4846,8 +4846,8 @@
             <field name="type">cash</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_Comptes_50])]" name="parent_id"/>
+
+            <field ref="pcg_Comptes_50" name="parent_id"/>
         </record>
         <record id="pcg_506100" model="account.account">
             <field name="name">Titres cotés</field>
@@ -4855,8 +4855,8 @@
             <field name="type">cash</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_506000])]" name="parent_id"/>
+
+            <field ref="pcg_506000" name="parent_id"/>
         </record>
         <record id="pcg_506500" model="account.account">
             <field name="name">Titres non cotés</field>
@@ -4864,8 +4864,8 @@
             <field name="type">cash</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_506000])]" name="parent_id"/>
+
+            <field ref="pcg_506000" name="parent_id"/>
         </record>
         <record id="pcg_507000" model="account.account">
             <field name="name">Bons du Trésor et bons de caisse à court terme</field>
@@ -4873,8 +4873,8 @@
             <field name="type">cash</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_Comptes_50])]" name="parent_id"/>
+
+            <field ref="pcg_Comptes_50" name="parent_id"/>
         </record>
         <record id="pcg_508000" model="account.account">
             <field name="name">Autres valeurs mobilières de placement et autres créances assimilées</field>
@@ -4882,8 +4882,8 @@
             <field name="type">cash</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_Comptes_50])]" name="parent_id"/>
+
+            <field ref="pcg_Comptes_50" name="parent_id"/>
         </record>
         <record id="pcg_508100" model="account.account">
             <field name="name">Autres valeurs mobilières</field>
@@ -4891,8 +4891,8 @@
             <field name="type">cash</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_508000])]" name="parent_id"/>
+
+            <field ref="pcg_508000" name="parent_id"/>
         </record>
         <record id="pcg_508200" model="account.account">
             <field name="name">Bons de souscription</field>
@@ -4900,8 +4900,8 @@
             <field name="type">cash</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_508000])]" name="parent_id"/>
+
+            <field ref="pcg_508000" name="parent_id"/>
         </record>
         <record id="pcg_508800" model="account.account">
             <field name="name">Intérêts courus sur obligations bons et valeurs assimilées</field>
@@ -4909,8 +4909,8 @@
             <field name="type">cash</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_508000])]" name="parent_id"/>
+
+            <field ref="pcg_508000" name="parent_id"/>
         </record>
         <record id="pcg_509000" model="account.account">
             <field name="name">Versements restant à effectuer sur valeurs mobilières de placement non libérées</field>
@@ -4918,8 +4918,8 @@
             <field name="type">cash</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_Comptes_50])]" name="parent_id"/>
+
+            <field ref="pcg_Comptes_50" name="parent_id"/>
         </record>
         <record id="pcg_Comptes_51" model="account.account">
             <field name="name">Banques établissements financiers et assimilés</field>
@@ -4927,8 +4927,8 @@
             <field name="type">view</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_Classe_5])]" name="parent_id"/>
+
+            <field ref="pcg_Classe_5" name="parent_id"/>
         </record>
         <record id="pcg_511000" model="account.account">
             <field name="name">Valeurs à l'encaissement</field>
@@ -4936,8 +4936,8 @@
             <field name="type">cash</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_Comptes_51])]" name="parent_id"/>
+
+            <field ref="pcg_Comptes_51" name="parent_id"/>
         </record>
         <record id="pcg_511100" model="account.account">
             <field name="name">Coupons échus à l'encaissement</field>
@@ -4945,8 +4945,8 @@
             <field name="type">cash</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_511000])]" name="parent_id"/>
+
+            <field ref="pcg_511000" name="parent_id"/>
         </record>
         <record id="pcg_511200" model="account.account">
             <field name="name">Chèques à encaisser</field>
@@ -4954,8 +4954,8 @@
             <field name="type">cash</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_511000])]" name="parent_id"/>
+
+            <field ref="pcg_511000" name="parent_id"/>
         </record>
         <record id="pcg_511300" model="account.account">
             <field name="name">Effets à l'encaissement</field>
@@ -4963,8 +4963,8 @@
             <field name="type">cash</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_511000])]" name="parent_id"/>
+
+            <field ref="pcg_511000" name="parent_id"/>
         </record>
         <record id="pcg_511400" model="account.account">
             <field name="name">Effets à l'escompte</field>
@@ -4972,8 +4972,8 @@
             <field name="type">cash</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_511000])]" name="parent_id"/>
+
+            <field ref="pcg_511000" name="parent_id"/>
         </record>
         <record id="pcg_512000" model="account.account">
             <field name="name">Banques</field>
@@ -4982,8 +4982,8 @@
             <field name="note">1 compte par compte bancaire</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_Comptes_51])]" name="parent_id"/>
+
+            <field ref="pcg_Comptes_51" name="parent_id"/>
         </record>
         <record id="pcg_512400" model="account.account">
             <field name="name">Comptes en devises</field>
@@ -4991,8 +4991,8 @@
             <field name="type">cash</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_512000])]" name="parent_id"/>
+
+            <field ref="pcg_512000" name="parent_id"/>
         </record>
         <record id="pcg_514000" model="account.account">
             <field name="name">Chèques postaux</field>
@@ -5000,8 +5000,8 @@
             <field name="type">cash</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_Comptes_51])]" name="parent_id"/>
+
+            <field ref="pcg_Comptes_51" name="parent_id"/>
         </record>
         <record id="pcg_515000" model="account.account">
             <field name="name">Caisses du Trésor et des établissements publics</field>
@@ -5009,8 +5009,8 @@
             <field name="type">cash</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_Comptes_51])]" name="parent_id"/>
+
+            <field ref="pcg_Comptes_51" name="parent_id"/>
         </record>
         <record id="pcg_516000" model="account.account">
             <field name="name">Sociétés de bourse</field>
@@ -5018,8 +5018,8 @@
             <field name="type">cash</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_Comptes_51])]" name="parent_id"/>
+
+            <field ref="pcg_Comptes_51" name="parent_id"/>
         </record>
         <record id="pcg_517000" model="account.account">
             <field name="name">Autres organismes financiers</field>
@@ -5027,8 +5027,8 @@
             <field name="type">cash</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_Comptes_51])]" name="parent_id"/>
+
+            <field ref="pcg_Comptes_51" name="parent_id"/>
         </record>
         <record id="pcg_518000" model="account.account">
             <field name="name">Intérêts courus</field>
@@ -5036,8 +5036,8 @@
             <field name="type">cash</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_Comptes_51])]" name="parent_id"/>
+
+            <field ref="pcg_Comptes_51" name="parent_id"/>
         </record>
         <record id="pcg_518100" model="account.account">
             <field name="name">Intérêts courus à payer</field>
@@ -5045,8 +5045,8 @@
             <field name="type">cash</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_518000])]" name="parent_id"/>
+
+            <field ref="pcg_518000" name="parent_id"/>
         </record>
         <record id="pcg_518800" model="account.account">
             <field name="name">Intérêts courus à recevoir</field>
@@ -5054,8 +5054,8 @@
             <field name="type">cash</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_518000])]" name="parent_id"/>
+
+            <field ref="pcg_518000" name="parent_id"/>
         </record>
         <record id="pcg_519000" model="account.account">
             <field name="name">Concours bancaires courants</field>
@@ -5063,8 +5063,8 @@
             <field name="type">cash</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_Comptes_51])]" name="parent_id"/>
+
+            <field ref="pcg_Comptes_51" name="parent_id"/>
         </record>
         <record id="pcg_519100" model="account.account">
             <field name="name">Crédit de mobilisation de créances commerciales (CMCC)</field>
@@ -5072,8 +5072,8 @@
             <field name="type">cash</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_519000])]" name="parent_id"/>
+
+            <field ref="pcg_519000" name="parent_id"/>
         </record>
         <record id="pcg_519300" model="account.account">
             <field name="name">Mobilisation de créances nées à l'étranger</field>
@@ -5081,8 +5081,8 @@
             <field name="type">cash</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_519000])]" name="parent_id"/>
+
+            <field ref="pcg_519000" name="parent_id"/>
         </record>
         <record id="pcg_519800" model="account.account">
             <field name="name">Intérêts courus sur concours bancaires courants</field>
@@ -5090,8 +5090,8 @@
             <field name="type">cash</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_519000])]" name="parent_id"/>
+
+            <field ref="pcg_519000" name="parent_id"/>
         </record>
         <record id="pcg_Comptes_52" model="account.account">
             <field name="name">Instruments de trésorerie</field>
@@ -5099,8 +5099,8 @@
             <field name="type">view</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_Classe_5])]" name="parent_id"/>
+
+            <field ref="pcg_Classe_5" name="parent_id"/>
         </record>
         <record id="pcg_Comptes_53" model="account.account">
             <field name="name">Caisse</field>
@@ -5109,8 +5109,8 @@
             <field name="note">non utilisé : espèces= NFperso à rembourser (455)</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_Classe_5])]" name="parent_id"/>
+
+            <field ref="pcg_Classe_5" name="parent_id"/>
         </record>
         <record id="pcg_531000" model="account.account">
             <field name="name">Caisse siège social</field>
@@ -5118,8 +5118,8 @@
             <field name="type">cash</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_Comptes_53])]" name="parent_id"/>
+
+            <field ref="pcg_Comptes_53" name="parent_id"/>
         </record>
         <record id="pcg_531100" model="account.account">
             <field name="name">Caisse en monnaie nationale</field>
@@ -5127,8 +5127,8 @@
             <field name="type">cash</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_531000])]" name="parent_id"/>
+
+            <field ref="pcg_531000" name="parent_id"/>
         </record>
         <record id="pcg_531400" model="account.account">
             <field name="name">Caisse en devises</field>
@@ -5136,8 +5136,8 @@
             <field name="type">cash</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_531000])]" name="parent_id"/>
+
+            <field ref="pcg_531000" name="parent_id"/>
         </record>
         <record id="pcg_532000" model="account.account">
             <field name="name">Caisse succursale (ou usine) A</field>
@@ -5145,8 +5145,8 @@
             <field name="type">cash</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_Comptes_53])]" name="parent_id"/>
+
+            <field ref="pcg_Comptes_53" name="parent_id"/>
         </record>
         <record id="pcg_533000" model="account.account">
             <field name="name">Caisse succursale (ou usine) B</field>
@@ -5154,8 +5154,8 @@
             <field name="type">cash</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_Comptes_53])]" name="parent_id"/>
+
+            <field ref="pcg_Comptes_53" name="parent_id"/>
         </record>
         <record id="pcg_Comptes_54" model="account.account">
             <field name="name">Régies d'avances et accréditifs</field>
@@ -5163,8 +5163,8 @@
             <field name="type">view</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_Classe_5])]" name="parent_id"/>
+
+            <field ref="pcg_Classe_5" name="parent_id"/>
         </record>
         <record id="pcg_Comptes_58" model="account.account">
             <field name="name">Virements internes</field>
@@ -5172,8 +5172,8 @@
             <field name="type">view</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_Classe_5])]" name="parent_id"/>
+
+            <field ref="pcg_Classe_5" name="parent_id"/>
         </record>
         <record id="pcg_Comptes_59" model="account.account">
             <field name="name">Provisions pour dépréciation des comptes financiers</field>
@@ -5181,8 +5181,8 @@
             <field name="type">view</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_Classe_5])]" name="parent_id"/>
+
+            <field ref="pcg_Classe_5" name="parent_id"/>
         </record>
         <record id="pcg_590000" model="account.account">
             <field name="name">Provisions pour dépréciation des valeurs mobilières de placement</field>
@@ -5190,8 +5190,8 @@
             <field name="type">cash</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_Comptes_59])]" name="parent_id"/>
+
+            <field ref="pcg_Comptes_59" name="parent_id"/>
         </record>
         <record id="pcg_590300" model="account.account">
             <field name="name">Actions</field>
@@ -5199,8 +5199,8 @@
             <field name="type">cash</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_590000])]" name="parent_id"/>
+
+            <field ref="pcg_590000" name="parent_id"/>
         </record>
         <record id="pcg_590400" model="account.account">
             <field name="name">Autres titres conférant un droit de propriété </field>
@@ -5208,8 +5208,8 @@
             <field name="type">cash</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_590000])]" name="parent_id"/>
+
+            <field ref="pcg_590000" name="parent_id"/>
         </record>
         <record id="pcg_590600" model="account.account">
             <field name="name">Obligations</field>
@@ -5217,8 +5217,8 @@
             <field name="type">cash</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_590000])]" name="parent_id"/>
+
+            <field ref="pcg_590000" name="parent_id"/>
         </record>
         <record id="pcg_590800" model="account.account">
             <field name="name">Autres valeurs mobilières de placement et créances assimilées (provisions)</field>
@@ -5226,8 +5226,8 @@
             <field name="type">cash</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_590000])]" name="parent_id"/>
+
+            <field ref="pcg_590000" name="parent_id"/>
         </record>
         <record id="pcg_Classes_6_et_7" model="account.account">
             <field name="name">Comptes de gestion</field>
@@ -5235,8 +5235,8 @@
             <field name="type">view</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_0])]" name="parent_id"/>
+
+            <field ref="pcg_0" name="parent_id"/>
         </record>
         <record id="pcg_Classe_6" model="account.account">
             <field name="name">Comptes de charges</field>
@@ -5244,8 +5244,8 @@
             <field name="type">view</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_Classes_6_et_7])]" name="parent_id"/>
+
+            <field ref="pcg_Classes_6_et_7" name="parent_id"/>
         </record>
         <record id="pcg_Comptes_60" model="account.account">
             <field name="name">Achats(sauf 603)</field>
@@ -5253,8 +5253,8 @@
             <field name="type">view</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_Classe_6])]" name="parent_id"/>
+
+            <field ref="pcg_Classe_6" name="parent_id"/>
         </record>
         <record id="pcg_601000" model="account.account">
             <field name="name">Achats stockés - Matières premières (et fournitures)</field>
@@ -5263,8 +5263,8 @@
             <field name="note">destinés à la production ou revente</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_Comptes_60])]" name="parent_id"/>
+
+            <field ref="pcg_Comptes_60" name="parent_id"/>
         </record>
         <record id="pcg_601300" model="account.account">
             <field name="name">Matières CEE</field>
@@ -5273,8 +5273,8 @@
             <field name="note">pour déclaration TVA intracommunautaire</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_601000])]" name="parent_id"/>
+
+            <field ref="pcg_601000" name="parent_id"/>
         </record>
         <record id="pcg_601400" model="account.account">
             <field name="name">Matières hors CEE</field>
@@ -5283,8 +5283,8 @@
             <field name="note">pour déclaration TVA extracommunautaire</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_601000])]" name="parent_id"/>
+
+            <field ref="pcg_601000" name="parent_id"/>
         </record>
         <record id="pcg_601700" model="account.account">
             <field name="name">Fournitures A B C</field>
@@ -5292,8 +5292,8 @@
             <field name="type">expense</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_601000])]" name="parent_id"/>
+
+            <field ref="pcg_601000" name="parent_id"/>
         </record>
         <record id="pcg_602000" model="account.account">
             <field name="name">Achats stockés - Autres approvisionnements</field>
@@ -5302,8 +5302,8 @@
             <field name="note">destinés à la production ou revente</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_Comptes_60])]" name="parent_id"/>
+
+            <field ref="pcg_Comptes_60" name="parent_id"/>
         </record>
         <record id="pcg_602100" model="account.account">
             <field name="name">Matières consommables</field>
@@ -5311,8 +5311,8 @@
             <field name="type">expense</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_602000])]" name="parent_id"/>
+
+            <field ref="pcg_602000" name="parent_id"/>
         </record>
         <record id="pcg_602110" model="account.account">
             <field name="name">Matières (ou groupe) C</field>
@@ -5320,8 +5320,8 @@
             <field name="type">expense</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_602100])]" name="parent_id"/>
+
+            <field ref="pcg_602100" name="parent_id"/>
         </record>
         <record id="pcg_602120" model="account.account">
             <field name="name">Matières (ou groupe) D</field>
@@ -5329,8 +5329,8 @@
             <field name="type">expense</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_602100])]" name="parent_id"/>
+
+            <field ref="pcg_602100" name="parent_id"/>
         </record>
         <record id="pcg_602200" model="account.account">
             <field name="name">Fournitures consommables</field>
@@ -5338,8 +5338,8 @@
             <field name="type">expense</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_602000])]" name="parent_id"/>
+
+            <field ref="pcg_602000" name="parent_id"/>
         </record>
         <record id="pcg_602210" model="account.account">
             <field name="name">Combustibles</field>
@@ -5347,8 +5347,8 @@
             <field name="type">expense</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_602200])]" name="parent_id"/>
+
+            <field ref="pcg_602200" name="parent_id"/>
         </record>
         <record id="pcg_602220" model="account.account">
             <field name="name">Produits d'entretien</field>
@@ -5356,8 +5356,8 @@
             <field name="type">expense</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_602200])]" name="parent_id"/>
+
+            <field ref="pcg_602200" name="parent_id"/>
         </record>
         <record id="pcg_602230" model="account.account">
             <field name="name">Fournitures d'atelier et d'usine</field>
@@ -5365,8 +5365,8 @@
             <field name="type">expense</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_602200])]" name="parent_id"/>
+
+            <field ref="pcg_602200" name="parent_id"/>
         </record>
         <record id="pcg_602240" model="account.account">
             <field name="name">Fournitures de magasin</field>
@@ -5374,8 +5374,8 @@
             <field name="type">expense</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_602200])]" name="parent_id"/>
+
+            <field ref="pcg_602200" name="parent_id"/>
         </record>
         <record id="pcg_602250" model="account.account">
             <field name="name">Fournitures de bureau</field>
@@ -5383,8 +5383,8 @@
             <field name="type">expense</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_602200])]" name="parent_id"/>
+
+            <field ref="pcg_602200" name="parent_id"/>
         </record>
         <record id="pcg_602600" model="account.account">
             <field name="name">Emballages</field>
@@ -5392,8 +5392,8 @@
             <field name="type">expense</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_602000])]" name="parent_id"/>
+
+            <field ref="pcg_602000" name="parent_id"/>
         </record>
         <record id="pcg_602610" model="account.account">
             <field name="name">Emballages perdus</field>
@@ -5401,8 +5401,8 @@
             <field name="type">expense</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_602600])]" name="parent_id"/>
+
+            <field ref="pcg_602600" name="parent_id"/>
         </record>
         <record id="pcg_602650" model="account.account">
             <field name="name">Emballages récupérables non identifiables</field>
@@ -5410,8 +5410,8 @@
             <field name="type">expense</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_602600])]" name="parent_id"/>
+
+            <field ref="pcg_602600" name="parent_id"/>
         </record>
         <record id="pcg_602670" model="account.account">
             <field name="name">Emballages à usage mixte</field>
@@ -5419,8 +5419,8 @@
             <field name="type">expense</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_602600])]" name="parent_id"/>
+
+            <field ref="pcg_602600" name="parent_id"/>
         </record>
         <record id="pcg_603000" model="account.account">
             <field name="name">Variation des stocks (approvisionnements et marchandises)</field>
@@ -5429,8 +5429,8 @@
             <field name="note">au moment des inventaires</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_Comptes_60])]" name="parent_id"/>
+
+            <field ref="pcg_Comptes_60" name="parent_id"/>
         </record>
         <record id="pcg_603100" model="account.account">
             <field name="name">Variation des stocks de matières premières (et fournitures)</field>
@@ -5438,8 +5438,8 @@
             <field name="type">expense</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_603000])]" name="parent_id"/>
+
+            <field ref="pcg_603000" name="parent_id"/>
         </record>
         <record id="pcg_603200" model="account.account">
             <field name="name">Variation des stocks des autres approvisionnements</field>
@@ -5447,8 +5447,8 @@
             <field name="type">expense</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_603000])]" name="parent_id"/>
+
+            <field ref="pcg_603000" name="parent_id"/>
         </record>
         <record id="pcg_603700" model="account.account">
             <field name="name">Variation des stocks de marchandises</field>
@@ -5456,8 +5456,8 @@
             <field name="type">expense</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_603000])]" name="parent_id"/>
+
+            <field ref="pcg_603000" name="parent_id"/>
         </record>
         <record id="pcg_604000" model="account.account">
             <field name="name">Achats d'études et prestations de services</field>
@@ -5465,8 +5465,8 @@
             <field name="type">expense</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_Comptes_60])]" name="parent_id"/>
+
+            <field ref="pcg_Comptes_60" name="parent_id"/>
         </record>
         <record id="pcg_605000" model="account.account">
             <field name="name">Achats de matériel équipements et travaux</field>
@@ -5474,8 +5474,8 @@
             <field name="type">expense</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_Comptes_60])]" name="parent_id"/>
+
+            <field ref="pcg_Comptes_60" name="parent_id"/>
         </record>
         <record id="pcg_606000" model="account.account">
             <field name="name">Achats non stockés de matières et fournitures</field>
@@ -5484,8 +5484,8 @@
             <field name="note">pour l'usage interne à l'entreprise</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_Comptes_60])]" name="parent_id"/>
+
+            <field ref="pcg_Comptes_60" name="parent_id"/>
         </record>
         <record id="pcg_606100" model="account.account">
             <field name="name">Fournitures non stockables (eau énergie) </field>
@@ -5493,8 +5493,8 @@
             <field name="type">expense</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_606000])]" name="parent_id"/>
+
+            <field ref="pcg_606000" name="parent_id"/>
         </record>
         <record id="pcg_606300" model="account.account">
             <field name="name">Fournitures d'entretien et de petit équipement</field>
@@ -5502,8 +5502,8 @@
             <field name="type">expense</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_606000])]" name="parent_id"/>
+
+            <field ref="pcg_606000" name="parent_id"/>
         </record>
         <record id="pcg_606400" model="account.account">
             <field name="name">Fournitures administratives</field>
@@ -5511,8 +5511,8 @@
             <field name="type">expense</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_606000])]" name="parent_id"/>
+
+            <field ref="pcg_606000" name="parent_id"/>
         </record>
         <record id="pcg_606800" model="account.account">
             <field name="name">Autres matières et fournitures</field>
@@ -5520,8 +5520,8 @@
             <field name="type">expense</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_606000])]" name="parent_id"/>
+
+            <field ref="pcg_606000" name="parent_id"/>
         </record>
         <record id="pcg_607000" model="account.account">
             <field name="name">Achats de marchandises</field>
@@ -5530,8 +5530,8 @@
             <field name="note">biens revendus tels quels (707) soit une marge</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_Comptes_60])]" name="parent_id"/>
+
+            <field ref="pcg_Comptes_60" name="parent_id"/>
         </record>
         <record id="pcg_607100" model="account.account">
             <field name="name">Achats de marchandises France</field>
@@ -5540,8 +5540,8 @@
             <field name="note">pour achats France</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_607000])]" name="parent_id"/>
+
+            <field ref="pcg_607000" name="parent_id"/>
         </record>
         <record id="pcg_607200" model="account.account">
             <field name="name">Achats de marchandises CEE</field>
@@ -5550,8 +5550,8 @@
             <field name="note">pour déclaration TVA intracommunautaire</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_607000])]" name="parent_id"/>
+
+            <field ref="pcg_607000" name="parent_id"/>
         </record>
         <record id="pcg_607300" model="account.account">
             <field name="name">Achats de marchandises hors CEE</field>
@@ -5560,8 +5560,8 @@
             <field name="note">pour déclaration TVA extracommunautaire</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_607000])]" name="parent_id"/>
+
+            <field ref="pcg_607000" name="parent_id"/>
         </record>
         <record id="pcg_608000" model="account.account">
             <field name="name">Récapitulation des frais accessoires incorporés aux achats</field>
@@ -5569,8 +5569,8 @@
             <field name="type">expense</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_Comptes_60])]" name="parent_id"/>
+
+            <field ref="pcg_Comptes_60" name="parent_id"/>
         </record>
         <record id="pcg_609000" model="account.account">
             <field name="name">Rabais remises et ristournes obtenus sur achats</field>
@@ -5578,8 +5578,8 @@
             <field name="type">expense</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_Comptes_60])]" name="parent_id"/>
+
+            <field ref="pcg_Comptes_60" name="parent_id"/>
         </record>
         <record id="pcg_609100" model="account.account">
             <field name="name">Remises sur achats de matières premières (et fournitures)</field>
@@ -5587,8 +5587,8 @@
             <field name="type">expense</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_609000])]" name="parent_id"/>
+
+            <field ref="pcg_609000" name="parent_id"/>
         </record>
         <record id="pcg_609200" model="account.account">
             <field name="name">Remises sur achats d'autres approvisionnements stockés</field>
@@ -5596,8 +5596,8 @@
             <field name="type">expense</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_609000])]" name="parent_id"/>
+
+            <field ref="pcg_609000" name="parent_id"/>
         </record>
         <record id="pcg_609400" model="account.account">
             <field name="name">Remises sur achats d'études et prestations de services</field>
@@ -5605,8 +5605,8 @@
             <field name="type">expense</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_609000])]" name="parent_id"/>
+
+            <field ref="pcg_609000" name="parent_id"/>
         </record>
         <record id="pcg_609500" model="account.account">
             <field name="name">Remises sur achats de matériel équipements et travaux</field>
@@ -5614,8 +5614,8 @@
             <field name="type">expense</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_609000])]" name="parent_id"/>
+
+            <field ref="pcg_609000" name="parent_id"/>
         </record>
         <record id="pcg_609600" model="account.account">
             <field name="name">Remises sur achats d'approvisionnements non stockés</field>
@@ -5623,8 +5623,8 @@
             <field name="type">expense</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_609000])]" name="parent_id"/>
+
+            <field ref="pcg_609000" name="parent_id"/>
         </record>
         <record id="pcg_609700" model="account.account">
             <field name="name">Remises sur achats de marchandises</field>
@@ -5632,8 +5632,8 @@
             <field name="type">expense</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_609000])]" name="parent_id"/>
+
+            <field ref="pcg_609000" name="parent_id"/>
         </record>
         <record id="pcg_609800" model="account.account">
             <field name="name">Rabais remises et ristournes non affectés</field>
@@ -5641,8 +5641,8 @@
             <field name="type">expense</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_609000])]" name="parent_id"/>
+
+            <field ref="pcg_609000" name="parent_id"/>
         </record>
         <record id="pcg_Comptes_61" model="account.account">
             <field name="name">Services extérieurs</field>
@@ -5650,8 +5650,8 @@
             <field name="type">view</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_Classe_6])]" name="parent_id"/>
+
+            <field ref="pcg_Classe_6" name="parent_id"/>
         </record>
         <record id="pcg_611000" model="account.account">
             <field name="name">Sous-traitance générale</field>
@@ -5659,8 +5659,8 @@
             <field name="type">expense</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_Comptes_61])]" name="parent_id"/>
+
+            <field ref="pcg_Comptes_61" name="parent_id"/>
         </record>
         <record id="pcg_612000" model="account.account">
             <field name="name">Redevances de crédit-bail</field>
@@ -5668,8 +5668,8 @@
             <field name="type">expense</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_Comptes_61])]" name="parent_id"/>
+
+            <field ref="pcg_Comptes_61" name="parent_id"/>
         </record>
         <record id="pcg_612200" model="account.account">
             <field name="name">Crédit-bail mobilier</field>
@@ -5677,8 +5677,8 @@
             <field name="type">expense</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_612000])]" name="parent_id"/>
+
+            <field ref="pcg_612000" name="parent_id"/>
         </record>
         <record id="pcg_612500" model="account.account">
             <field name="name">Crédit-bail immobilier</field>
@@ -5686,8 +5686,8 @@
             <field name="type">expense</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_612000])]" name="parent_id"/>
+
+            <field ref="pcg_612000" name="parent_id"/>
         </record>
         <record id="pcg_613000" model="account.account">
             <field name="name">Locations</field>
@@ -5695,8 +5695,8 @@
             <field name="type">expense</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_Comptes_61])]" name="parent_id"/>
+
+            <field ref="pcg_Comptes_61" name="parent_id"/>
         </record>
         <record id="pcg_613200" model="account.account">
             <field name="name">Locations immobilières</field>
@@ -5704,8 +5704,8 @@
             <field name="type">expense</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_613000])]" name="parent_id"/>
+
+            <field ref="pcg_613000" name="parent_id"/>
         </record>
         <record id="pcg_613500" model="account.account">
             <field name="name">Locations mobilières</field>
@@ -5713,8 +5713,8 @@
             <field name="type">expense</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_613000])]" name="parent_id"/>
+
+            <field ref="pcg_613000" name="parent_id"/>
         </record>
         <record id="pcg_613600" model="account.account">
             <field name="name">Malis sur emballages</field>
@@ -5722,8 +5722,8 @@
             <field name="type">expense</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_613000])]" name="parent_id"/>
+
+            <field ref="pcg_613000" name="parent_id"/>
         </record>
         <record id="pcg_614000" model="account.account">
             <field name="name">Charges locatives et de copropriété</field>
@@ -5731,8 +5731,8 @@
             <field name="type">expense</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_Comptes_61])]" name="parent_id"/>
+
+            <field ref="pcg_Comptes_61" name="parent_id"/>
         </record>
         <record id="pcg_615000" model="account.account">
             <field name="name">Entretien et réparations</field>
@@ -5740,8 +5740,8 @@
             <field name="type">expense</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_Comptes_61])]" name="parent_id"/>
+
+            <field ref="pcg_Comptes_61" name="parent_id"/>
         </record>
         <record id="pcg_615200" model="account.account">
             <field name="name">Entretien et réparations sur biens immobiliers</field>
@@ -5749,8 +5749,8 @@
             <field name="type">expense</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_615000])]" name="parent_id"/>
+
+            <field ref="pcg_615000" name="parent_id"/>
         </record>
         <record id="pcg_615500" model="account.account">
             <field name="name">Entretien et réparations sur biens mobiliers</field>
@@ -5758,8 +5758,8 @@
             <field name="type">expense</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_615000])]" name="parent_id"/>
+
+            <field ref="pcg_615000" name="parent_id"/>
         </record>
         <record id="pcg_615600" model="account.account">
             <field name="name">Maintenance</field>
@@ -5767,8 +5767,8 @@
             <field name="type">expense</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_615000])]" name="parent_id"/>
+
+            <field ref="pcg_615000" name="parent_id"/>
         </record>
         <record id="pcg_616000" model="account.account">
             <field name="name">Primes d'assurance</field>
@@ -5776,8 +5776,8 @@
             <field name="type">expense</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_Comptes_61])]" name="parent_id"/>
+
+            <field ref="pcg_Comptes_61" name="parent_id"/>
         </record>
         <record id="pcg_616100" model="account.account">
             <field name="name">Multirisques</field>
@@ -5785,8 +5785,8 @@
             <field name="type">expense</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_616000])]" name="parent_id"/>
+
+            <field ref="pcg_616000" name="parent_id"/>
         </record>
         <record id="pcg_616200" model="account.account">
             <field name="name">Assurance obligatoire dommage construction </field>
@@ -5794,8 +5794,8 @@
             <field name="type">expense</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_616000])]" name="parent_id"/>
+
+            <field ref="pcg_616000" name="parent_id"/>
         </record>
         <record id="pcg_616300" model="account.account">
             <field name="name">Assurance transport</field>
@@ -5803,8 +5803,8 @@
             <field name="type">expense</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_616000])]" name="parent_id"/>
+
+            <field ref="pcg_616000" name="parent_id"/>
         </record>
         <record id="pcg_616360" model="account.account">
             <field name="name">Assurance transport sur achats</field>
@@ -5812,8 +5812,8 @@
             <field name="type">expense</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_616300])]" name="parent_id"/>
+
+            <field ref="pcg_616300" name="parent_id"/>
         </record>
         <record id="pcg_616370" model="account.account">
             <field name="name">Assurance transportsur ventes</field>
@@ -5821,8 +5821,8 @@
             <field name="type">expense</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_616300])]" name="parent_id"/>
+
+            <field ref="pcg_616300" name="parent_id"/>
         </record>
         <record id="pcg_616380" model="account.account">
             <field name="name">Assurance transport sur autres biens</field>
@@ -5830,8 +5830,8 @@
             <field name="type">expense</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_616300])]" name="parent_id"/>
+
+            <field ref="pcg_616300" name="parent_id"/>
         </record>
         <record id="pcg_616400" model="account.account">
             <field name="name">Risques d'exploitation</field>
@@ -5839,8 +5839,8 @@
             <field name="type">expense</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_616000])]" name="parent_id"/>
+
+            <field ref="pcg_616000" name="parent_id"/>
         </record>
         <record id="pcg_616500" model="account.account">
             <field name="name">Insolvabilité clients</field>
@@ -5848,8 +5848,8 @@
             <field name="type">expense</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_616000])]" name="parent_id"/>
+
+            <field ref="pcg_616000" name="parent_id"/>
         </record>
         <record id="pcg_617000" model="account.account">
             <field name="name">Études et recherches</field>
@@ -5857,8 +5857,8 @@
             <field name="type">expense</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_Comptes_61])]" name="parent_id"/>
+
+            <field ref="pcg_Comptes_61" name="parent_id"/>
         </record>
         <record id="pcg_618000" model="account.account">
             <field name="name">Divers</field>
@@ -5866,8 +5866,8 @@
             <field name="type">expense</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_Comptes_61])]" name="parent_id"/>
+
+            <field ref="pcg_Comptes_61" name="parent_id"/>
         </record>
         <record id="pcg_618100" model="account.account">
             <field name="name">Documentation générale</field>
@@ -5875,8 +5875,8 @@
             <field name="type">expense</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_618000])]" name="parent_id"/>
+
+            <field ref="pcg_618000" name="parent_id"/>
         </record>
         <record id="pcg_618300" model="account.account">
             <field name="name">Documentation technique</field>
@@ -5884,8 +5884,8 @@
             <field name="type">expense</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_618000])]" name="parent_id"/>
+
+            <field ref="pcg_618000" name="parent_id"/>
         </record>
         <record id="pcg_618500" model="account.account">
             <field name="name">Frais de colloques séminaires conférences</field>
@@ -5893,8 +5893,8 @@
             <field name="type">expense</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_618000])]" name="parent_id"/>
+
+            <field ref="pcg_618000" name="parent_id"/>
         </record>
         <record id="pcg_619000" model="account.account">
             <field name="name">Rabais remises et ristournes obtenus sur services extérieurs</field>
@@ -5902,8 +5902,8 @@
             <field name="type">expense</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_Comptes_61])]" name="parent_id"/>
+
+            <field ref="pcg_Comptes_61" name="parent_id"/>
         </record>
         <record id="pcg_Comptes_62" model="account.account">
             <field name="name">Autres services extérieurs</field>
@@ -5911,8 +5911,8 @@
             <field name="type">view</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_Classe_6])]" name="parent_id"/>
+
+            <field ref="pcg_Classe_6" name="parent_id"/>
         </record>
         <record id="pcg_621000" model="account.account">
             <field name="name">Personnel extérieur à l'entreprise</field>
@@ -5920,8 +5920,8 @@
             <field name="type">expense</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_Comptes_62])]" name="parent_id"/>
+
+            <field ref="pcg_Comptes_62" name="parent_id"/>
         </record>
         <record id="pcg_621100" model="account.account">
             <field name="name">Personnel intérimaire</field>
@@ -5929,8 +5929,8 @@
             <field name="type">expense</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_621000])]" name="parent_id"/>
+
+            <field ref="pcg_621000" name="parent_id"/>
         </record>
         <record id="pcg_621400" model="account.account">
             <field name="name">Personnel détaché ou prêté à l'entreprise</field>
@@ -5938,8 +5938,8 @@
             <field name="type">expense</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_621000])]" name="parent_id"/>
+
+            <field ref="pcg_621000" name="parent_id"/>
         </record>
         <record id="pcg_622000" model="account.account">
             <field name="name">Rémunérations d'intermédiaires et honoraires </field>
@@ -5947,8 +5947,8 @@
             <field name="type">expense</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_Comptes_62])]" name="parent_id"/>
+
+            <field ref="pcg_Comptes_62" name="parent_id"/>
         </record>
         <record id="pcg_622100" model="account.account">
             <field name="name">Commissions et courtages sur achats </field>
@@ -5956,8 +5956,8 @@
             <field name="type">expense</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_622000])]" name="parent_id"/>
+
+            <field ref="pcg_622000" name="parent_id"/>
         </record>
         <record id="pcg_622200" model="account.account">
             <field name="name">Commissions et courtages sur ventes</field>
@@ -5965,8 +5965,8 @@
             <field name="type">expense</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_622000])]" name="parent_id"/>
+
+            <field ref="pcg_622000" name="parent_id"/>
         </record>
         <record id="pcg_622400" model="account.account">
             <field name="name">Rémunérations des transitaires</field>
@@ -5974,8 +5974,8 @@
             <field name="type">expense</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_622000])]" name="parent_id"/>
+
+            <field ref="pcg_622000" name="parent_id"/>
         </record>
         <record id="pcg_622500" model="account.account">
             <field name="name">Rémunérations d'affacturage</field>
@@ -5983,8 +5983,8 @@
             <field name="type">expense</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_622000])]" name="parent_id"/>
+
+            <field ref="pcg_622000" name="parent_id"/>
         </record>
         <record id="pcg_622600" model="account.account">
             <field name="name">Honoraires</field>
@@ -5992,8 +5992,8 @@
             <field name="type">expense</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_622000])]" name="parent_id"/>
+
+            <field ref="pcg_622000" name="parent_id"/>
         </record>
         <record id="pcg_622700" model="account.account">
             <field name="name">Frais d'actes et de contentieux</field>
@@ -6001,8 +6001,8 @@
             <field name="type">expense</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_622000])]" name="parent_id"/>
+
+            <field ref="pcg_622000" name="parent_id"/>
         </record>
         <record id="pcg_622800" model="account.account">
             <field name="name">Divers</field>
@@ -6010,8 +6010,8 @@
             <field name="type">expense</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_622000])]" name="parent_id"/>
+
+            <field ref="pcg_622000" name="parent_id"/>
         </record>
         <record id="pcg_623000" model="account.account">
             <field name="name">Publicité publications relations publiques</field>
@@ -6020,8 +6020,8 @@
             <field name="note">dont annonces légales, greffe, cartes visites</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_Comptes_62])]" name="parent_id"/>
+
+            <field ref="pcg_Comptes_62" name="parent_id"/>
         </record>
         <record id="pcg_623100" model="account.account">
             <field name="name">Annonces et insertions</field>
@@ -6029,8 +6029,8 @@
             <field name="type">expense</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_623000])]" name="parent_id"/>
+
+            <field ref="pcg_623000" name="parent_id"/>
         </record>
         <record id="pcg_623200" model="account.account">
             <field name="name">Échantillons</field>
@@ -6038,8 +6038,8 @@
             <field name="type">expense</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_623000])]" name="parent_id"/>
+
+            <field ref="pcg_623000" name="parent_id"/>
         </record>
         <record id="pcg_623300" model="account.account">
             <field name="name">Foires et expositions</field>
@@ -6047,8 +6047,8 @@
             <field name="type">expense</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_623000])]" name="parent_id"/>
+
+            <field ref="pcg_623000" name="parent_id"/>
         </record>
         <record id="pcg_623400" model="account.account">
             <field name="name">Cadeaux à la clientèle</field>
@@ -6057,8 +6057,8 @@
             <field name="note">attention déclaration DAS fin d'année</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_623000])]" name="parent_id"/>
+
+            <field ref="pcg_623000" name="parent_id"/>
         </record>
         <record id="pcg_623500" model="account.account">
             <field name="name">Primes</field>
@@ -6066,8 +6066,8 @@
             <field name="type">expense</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_623000])]" name="parent_id"/>
+
+            <field ref="pcg_623000" name="parent_id"/>
         </record>
         <record id="pcg_623600" model="account.account">
             <field name="name">Catalogues et imprimés</field>
@@ -6075,8 +6075,8 @@
             <field name="type">expense</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_623000])]" name="parent_id"/>
+
+            <field ref="pcg_623000" name="parent_id"/>
         </record>
         <record id="pcg_623700" model="account.account">
             <field name="name">Publications</field>
@@ -6084,8 +6084,8 @@
             <field name="type">expense</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_623000])]" name="parent_id"/>
+
+            <field ref="pcg_623000" name="parent_id"/>
         </record>
         <record id="pcg_623800" model="account.account">
             <field name="name">Divers (pourboires dons courants)</field>
@@ -6093,8 +6093,8 @@
             <field name="type">expense</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_623000])]" name="parent_id"/>
+
+            <field ref="pcg_623000" name="parent_id"/>
         </record>
         <record id="pcg_624000" model="account.account">
             <field name="name">Transports de biens et transports collectifs du personnel</field>
@@ -6102,8 +6102,8 @@
             <field name="type">expense</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_Comptes_62])]" name="parent_id"/>
+
+            <field ref="pcg_Comptes_62" name="parent_id"/>
         </record>
         <record id="pcg_624100" model="account.account">
             <field name="name">Transports sur achats</field>
@@ -6111,8 +6111,8 @@
             <field name="type">expense</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_624000])]" name="parent_id"/>
+
+            <field ref="pcg_624000" name="parent_id"/>
         </record>
         <record id="pcg_624200" model="account.account">
             <field name="name">Transports sur ventes</field>
@@ -6120,8 +6120,8 @@
             <field name="type">expense</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_624000])]" name="parent_id"/>
+
+            <field ref="pcg_624000" name="parent_id"/>
         </record>
         <record id="pcg_624300" model="account.account">
             <field name="name">Transports entre établissements ou chantiers</field>
@@ -6129,8 +6129,8 @@
             <field name="type">expense</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_624000])]" name="parent_id"/>
+
+            <field ref="pcg_624000" name="parent_id"/>
         </record>
         <record id="pcg_624400" model="account.account">
             <field name="name">Transports administratifs</field>
@@ -6138,8 +6138,8 @@
             <field name="type">expense</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_624000])]" name="parent_id"/>
+
+            <field ref="pcg_624000" name="parent_id"/>
         </record>
         <record id="pcg_624700" model="account.account">
             <field name="name">Transports collectifs du personnel</field>
@@ -6147,8 +6147,8 @@
             <field name="type">expense</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_624000])]" name="parent_id"/>
+
+            <field ref="pcg_624000" name="parent_id"/>
         </record>
         <record id="pcg_624800" model="account.account">
             <field name="name">Divers</field>
@@ -6156,8 +6156,8 @@
             <field name="type">expense</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_624000])]" name="parent_id"/>
+
+            <field ref="pcg_624000" name="parent_id"/>
         </record>
         <record id="pcg_625000" model="account.account">
             <field name="name">Déplacements missions et réceptions</field>
@@ -6165,8 +6165,8 @@
             <field name="type">expense</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_Comptes_62])]" name="parent_id"/>
+
+            <field ref="pcg_Comptes_62" name="parent_id"/>
         </record>
         <record id="pcg_625100" model="account.account">
             <field name="name">Voyages et déplacements</field>
@@ -6174,8 +6174,8 @@
             <field name="type">expense</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_625000])]" name="parent_id"/>
+
+            <field ref="pcg_625000" name="parent_id"/>
         </record>
         <record id="pcg_625500" model="account.account">
             <field name="name">Frais de déménagement</field>
@@ -6183,8 +6183,8 @@
             <field name="type">expense</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_625000])]" name="parent_id"/>
+
+            <field ref="pcg_625000" name="parent_id"/>
         </record>
         <record id="pcg_625600" model="account.account">
             <field name="name">Missions</field>
@@ -6192,8 +6192,8 @@
             <field name="type">expense</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_625000])]" name="parent_id"/>
+
+            <field ref="pcg_625000" name="parent_id"/>
         </record>
         <record id="pcg_625700" model="account.account">
             <field name="name">Réceptions</field>
@@ -6201,8 +6201,8 @@
             <field name="type">expense</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_625000])]" name="parent_id"/>
+
+            <field ref="pcg_625000" name="parent_id"/>
         </record>
         <record id="pcg_626000" model="account.account">
             <field name="name">Frais postaux et frais de télécommunications</field>
@@ -6210,8 +6210,8 @@
             <field name="type">expense</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_Comptes_62])]" name="parent_id"/>
+
+            <field ref="pcg_Comptes_62" name="parent_id"/>
         </record>
         <record id="pcg_627000" model="account.account">
             <field name="name">Services bancaires et assimilés</field>
@@ -6220,8 +6220,8 @@
             <field name="note">frais de tenue de compte...</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_Comptes_62])]" name="parent_id"/>
+
+            <field ref="pcg_Comptes_62" name="parent_id"/>
         </record>
         <record id="pcg_627100" model="account.account">
             <field name="name">Frais sur titres (achat vente garde)</field>
@@ -6229,8 +6229,8 @@
             <field name="type">expense</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_627000])]" name="parent_id"/>
+
+            <field ref="pcg_627000" name="parent_id"/>
         </record>
         <record id="pcg_627200" model="account.account">
             <field name="name">Commissions et frais sur émission d'emprunts</field>
@@ -6238,8 +6238,8 @@
             <field name="type">expense</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_627000])]" name="parent_id"/>
+
+            <field ref="pcg_627000" name="parent_id"/>
         </record>
         <record id="pcg_627500" model="account.account">
             <field name="name">Frais sur effets</field>
@@ -6247,8 +6247,8 @@
             <field name="type">expense</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_627000])]" name="parent_id"/>
+
+            <field ref="pcg_627000" name="parent_id"/>
         </record>
         <record id="pcg_627600" model="account.account">
             <field name="name">Location de coffres</field>
@@ -6256,8 +6256,8 @@
             <field name="type">expense</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_627000])]" name="parent_id"/>
+
+            <field ref="pcg_627000" name="parent_id"/>
         </record>
         <record id="pcg_627800" model="account.account">
             <field name="name">Autres frais et commissions sur prestations de services</field>
@@ -6265,8 +6265,8 @@
             <field name="type">expense</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_627000])]" name="parent_id"/>
+
+            <field ref="pcg_627000" name="parent_id"/>
         </record>
         <record id="pcg_628000" model="account.account">
             <field name="name">Divers</field>
@@ -6274,8 +6274,8 @@
             <field name="type">expense</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_Comptes_62])]" name="parent_id"/>
+
+            <field ref="pcg_Comptes_62" name="parent_id"/>
         </record>
         <record id="pcg_628100" model="account.account">
             <field name="name">Concours divers (cotisations)</field>
@@ -6284,8 +6284,8 @@
             <field name="note">dont sites internet (hébergement, nom domaine...)</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_628000])]" name="parent_id"/>
+
+            <field ref="pcg_628000" name="parent_id"/>
         </record>
         <record id="pcg_628400" model="account.account">
             <field name="name">Frais de recrutement de personnel</field>
@@ -6293,8 +6293,8 @@
             <field name="type">expense</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_628000])]" name="parent_id"/>
+
+            <field ref="pcg_628000" name="parent_id"/>
         </record>
         <record id="pcg_629000" model="account.account">
             <field name="name">Rabais remises et ristournes obtenus sur autres services extérieurs</field>
@@ -6302,8 +6302,8 @@
             <field name="type">expense</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_Comptes_62])]" name="parent_id"/>
+
+            <field ref="pcg_Comptes_62" name="parent_id"/>
         </record>
         <record id="pcg_Comptes_63" model="account.account">
             <field name="name">Impôts taxes et versements assimilés</field>
@@ -6311,8 +6311,8 @@
             <field name="type">view</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_Classe_6])]" name="parent_id"/>
+
+            <field ref="pcg_Classe_6" name="parent_id"/>
         </record>
         <record id="pcg_631000" model="account.account">
             <field name="name">Impôts taxes et versements assimilés sur rémunérations (administration des impôts) </field>
@@ -6320,8 +6320,8 @@
             <field name="type">expense</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_Comptes_63])]" name="parent_id"/>
+
+            <field ref="pcg_Comptes_63" name="parent_id"/>
         </record>
         <record id="pcg_631100" model="account.account">
             <field name="name">Taxe sur les salaires</field>
@@ -6329,8 +6329,8 @@
             <field name="type">expense</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_631000])]" name="parent_id"/>
+
+            <field ref="pcg_631000" name="parent_id"/>
         </record>
         <record id="pcg_631200" model="account.account">
             <field name="name">Taxe d'apprentissage</field>
@@ -6338,8 +6338,8 @@
             <field name="type">expense</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_631000])]" name="parent_id"/>
+
+            <field ref="pcg_631000" name="parent_id"/>
         </record>
         <record id="pcg_631300" model="account.account">
             <field name="name">Participation des employeurs à la formation professionnelle continue</field>
@@ -6347,8 +6347,8 @@
             <field name="type">expense</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_631000])]" name="parent_id"/>
+
+            <field ref="pcg_631000" name="parent_id"/>
         </record>
         <record id="pcg_631400" model="account.account">
             <field name="name">Cotisation pour défaut d'investissement obligatoire dans la construction</field>
@@ -6356,8 +6356,8 @@
             <field name="type">expense</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_631000])]" name="parent_id"/>
+
+            <field ref="pcg_631000" name="parent_id"/>
         </record>
         <record id="pcg_631800" model="account.account">
             <field name="name">Autres</field>
@@ -6365,8 +6365,8 @@
             <field name="type">expense</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_631000])]" name="parent_id"/>
+
+            <field ref="pcg_631000" name="parent_id"/>
         </record>
         <record id="pcg_633000" model="account.account">
             <field name="name">Impôts taxes et versements assimilés sur rémunérations (autres organismes)</field>
@@ -6374,8 +6374,8 @@
             <field name="type">expense</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_Comptes_63])]" name="parent_id"/>
+
+            <field ref="pcg_Comptes_63" name="parent_id"/>
         </record>
         <record id="pcg_633100" model="account.account">
             <field name="name">Versement de transport</field>
@@ -6383,8 +6383,8 @@
             <field name="type">expense</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_633000])]" name="parent_id"/>
+
+            <field ref="pcg_633000" name="parent_id"/>
         </record>
         <record id="pcg_633200" model="account.account">
             <field name="name">Allocation logement</field>
@@ -6392,8 +6392,8 @@
             <field name="type">expense</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_633000])]" name="parent_id"/>
+
+            <field ref="pcg_633000" name="parent_id"/>
         </record>
         <record id="pcg_633300" model="account.account">
             <field name="name">Participation des employeurs à la formation professionnelle continue</field>
@@ -6401,8 +6401,8 @@
             <field name="type">expense</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_633000])]" name="parent_id"/>
+
+            <field ref="pcg_633000" name="parent_id"/>
         </record>
         <record id="pcg_633400" model="account.account">
             <field name="name">Participation des employeurs à l'effort de construction</field>
@@ -6410,8 +6410,8 @@
             <field name="type">expense</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_633000])]" name="parent_id"/>
+
+            <field ref="pcg_633000" name="parent_id"/>
         </record>
         <record id="pcg_633500" model="account.account">
             <field name="name">Versements libératoires ouvrant droit à l'exonération de la taxe d'apprentissage</field>
@@ -6419,8 +6419,8 @@
             <field name="type">expense</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_633000])]" name="parent_id"/>
+
+            <field ref="pcg_633000" name="parent_id"/>
         </record>
         <record id="pcg_633800" model="account.account">
             <field name="name">Autres</field>
@@ -6428,8 +6428,8 @@
             <field name="type">expense</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_633000])]" name="parent_id"/>
+
+            <field ref="pcg_633000" name="parent_id"/>
         </record>
         <record id="pcg_635000" model="account.account">
             <field name="name">Autres impôts taxes et versements assimilés (administration des impôts)</field>
@@ -6437,8 +6437,8 @@
             <field name="type">expense</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_Comptes_63])]" name="parent_id"/>
+
+            <field ref="pcg_Comptes_63" name="parent_id"/>
         </record>
         <record id="pcg_635100" model="account.account">
             <field name="name">Impôts directs (sauf impôts sur les bénéfices)</field>
@@ -6446,8 +6446,8 @@
             <field name="type">expense</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_635000])]" name="parent_id"/>
+
+            <field ref="pcg_635000" name="parent_id"/>
         </record>
         <record id="pcg_635110" model="account.account">
             <field name="name">Taxe professionnelle</field>
@@ -6455,8 +6455,8 @@
             <field name="type">expense</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_635100])]" name="parent_id"/>
+
+            <field ref="pcg_635100" name="parent_id"/>
         </record>
         <record id="pcg_635120" model="account.account">
             <field name="name">Taxes foncières</field>
@@ -6464,8 +6464,8 @@
             <field name="type">expense</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_635100])]" name="parent_id"/>
+
+            <field ref="pcg_635100" name="parent_id"/>
         </record>
         <record id="pcg_635130" model="account.account">
             <field name="name">Autres impôts locaux</field>
@@ -6473,8 +6473,8 @@
             <field name="type">expense</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_635100])]" name="parent_id"/>
+
+            <field ref="pcg_635100" name="parent_id"/>
         </record>
         <record id="pcg_635140" model="account.account">
             <field name="name">Taxe sur les véhicules des sociétés</field>
@@ -6482,8 +6482,8 @@
             <field name="type">expense</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_635100])]" name="parent_id"/>
+
+            <field ref="pcg_635100" name="parent_id"/>
         </record>
         <record id="pcg_635200" model="account.account">
             <field name="name">Taxes sur le chiffre d'affaires non récupérables </field>
@@ -6491,8 +6491,8 @@
             <field name="type">expense</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_635000])]" name="parent_id"/>
+
+            <field ref="pcg_635000" name="parent_id"/>
         </record>
         <record id="pcg_635300" model="account.account">
             <field name="name">Impôts indirects</field>
@@ -6500,8 +6500,8 @@
             <field name="type">expense</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_635000])]" name="parent_id"/>
+
+            <field ref="pcg_635000" name="parent_id"/>
         </record>
         <record id="pcg_635400" model="account.account">
             <field name="name">Droits d'enregistrement et de timbre</field>
@@ -6509,8 +6509,8 @@
             <field name="type">expense</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_635000])]" name="parent_id"/>
+
+            <field ref="pcg_635000" name="parent_id"/>
         </record>
         <record id="pcg_635410" model="account.account">
             <field name="name">Droits de mutation</field>
@@ -6518,8 +6518,8 @@
             <field name="type">expense</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_635400])]" name="parent_id"/>
+
+            <field ref="pcg_635400" name="parent_id"/>
         </record>
         <record id="pcg_635800" model="account.account">
             <field name="name">Autres droits</field>
@@ -6527,8 +6527,8 @@
             <field name="type">expense</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_635000])]" name="parent_id"/>
+
+            <field ref="pcg_635000" name="parent_id"/>
         </record>
         <record id="pcg_637000" model="account.account">
             <field name="name">Autres impôts taxes et versements assimilés (autres organismes)</field>
@@ -6536,8 +6536,8 @@
             <field name="type">expense</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_Comptes_63])]" name="parent_id"/>
+
+            <field ref="pcg_Comptes_63" name="parent_id"/>
         </record>
         <record id="pcg_637100" model="account.account">
             <field name="name">Contribution sociale de solidarité à la charge des sociétés</field>
@@ -6545,8 +6545,8 @@
             <field name="type">expense</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_637000])]" name="parent_id"/>
+
+            <field ref="pcg_637000" name="parent_id"/>
         </record>
         <record id="pcg_637200" model="account.account">
             <field name="name">Taxes perçues par les organismes publics internationaux</field>
@@ -6554,8 +6554,8 @@
             <field name="type">expense</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_637000])]" name="parent_id"/>
+
+            <field ref="pcg_637000" name="parent_id"/>
         </record>
         <record id="pcg_637400" model="account.account">
             <field name="name">Impôts et taxes exigibles à l'étranger</field>
@@ -6563,8 +6563,8 @@
             <field name="type">expense</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_637000])]" name="parent_id"/>
+
+            <field ref="pcg_637000" name="parent_id"/>
         </record>
         <record id="pcg_637800" model="account.account">
             <field name="name">Taxes diverses</field>
@@ -6572,8 +6572,8 @@
             <field name="type">expense</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_637000])]" name="parent_id"/>
+
+            <field ref="pcg_637000" name="parent_id"/>
         </record>
         <record id="pcg_Comptes_64" model="account.account">
             <field name="name">Charges de personnel</field>
@@ -6581,8 +6581,8 @@
             <field name="type">view</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_Classe_6])]" name="parent_id"/>
+
+            <field ref="pcg_Classe_6" name="parent_id"/>
         </record>
         <record id="pcg_641000" model="account.account">
             <field name="name">Rémunérations du personnel</field>
@@ -6590,8 +6590,8 @@
             <field name="type">expense</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_Comptes_64])]" name="parent_id"/>
+
+            <field ref="pcg_Comptes_64" name="parent_id"/>
         </record>
         <record id="pcg_641100" model="account.account">
             <field name="name">Salaires et appointements</field>
@@ -6599,8 +6599,8 @@
             <field name="type">expense</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_641000])]" name="parent_id"/>
+
+            <field ref="pcg_641000" name="parent_id"/>
         </record>
         <record id="pcg_641200" model="account.account">
             <field name="name">Congés payés</field>
@@ -6608,8 +6608,8 @@
             <field name="type">expense</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_641000])]" name="parent_id"/>
+
+            <field ref="pcg_641000" name="parent_id"/>
         </record>
         <record id="pcg_641300" model="account.account">
             <field name="name">Primes et gratifications</field>
@@ -6617,8 +6617,8 @@
             <field name="type">expense</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_641000])]" name="parent_id"/>
+
+            <field ref="pcg_641000" name="parent_id"/>
         </record>
         <record id="pcg_641400" model="account.account">
             <field name="name">Indemnités et avantages divers</field>
@@ -6626,8 +6626,8 @@
             <field name="type">expense</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_641000])]" name="parent_id"/>
+
+            <field ref="pcg_641000" name="parent_id"/>
         </record>
         <record id="pcg_641500" model="account.account">
             <field name="name">Supplément familial</field>
@@ -6635,8 +6635,8 @@
             <field name="type">expense</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_641000])]" name="parent_id"/>
+
+            <field ref="pcg_641000" name="parent_id"/>
         </record>
         <record id="pcg_644000" model="account.account">
             <field name="name">Rémunération du travail de l'exploitant</field>
@@ -6644,8 +6644,8 @@
             <field name="type">expense</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_Comptes_64])]" name="parent_id"/>
+
+            <field ref="pcg_Comptes_64" name="parent_id"/>
         </record>
         <record id="pcg_645000" model="account.account">
             <field name="name">Charges de Sécurité sociale et de prévoyance</field>
@@ -6653,8 +6653,8 @@
             <field name="type">expense</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_Comptes_64])]" name="parent_id"/>
+
+            <field ref="pcg_Comptes_64" name="parent_id"/>
         </record>
         <record id="pcg_645100" model="account.account">
             <field name="name">Cotisations à l'URSSAF</field>
@@ -6662,8 +6662,8 @@
             <field name="type">expense</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_645000])]" name="parent_id"/>
+
+            <field ref="pcg_645000" name="parent_id"/>
         </record>
         <record id="pcg_645200" model="account.account">
             <field name="name">Cotisations aux mutuelles</field>
@@ -6671,8 +6671,8 @@
             <field name="type">expense</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_645000])]" name="parent_id"/>
+
+            <field ref="pcg_645000" name="parent_id"/>
         </record>
         <record id="pcg_645300" model="account.account">
             <field name="name">Cotisations aux caisses de retraites</field>
@@ -6680,8 +6680,8 @@
             <field name="type">expense</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_645000])]" name="parent_id"/>
+
+            <field ref="pcg_645000" name="parent_id"/>
         </record>
         <record id="pcg_645400" model="account.account">
             <field name="name">Cotisations aux ASSEDIC</field>
@@ -6689,8 +6689,8 @@
             <field name="type">expense</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_645000])]" name="parent_id"/>
+
+            <field ref="pcg_645000" name="parent_id"/>
         </record>
         <record id="pcg_645800" model="account.account">
             <field name="name">Cotisations aux autres organismes sociaux</field>
@@ -6698,8 +6698,8 @@
             <field name="type">expense</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_645000])]" name="parent_id"/>
+
+            <field ref="pcg_645000" name="parent_id"/>
         </record>
         <record id="pcg_646000" model="account.account">
             <field name="name">Cotisations sociales personnelles de l'exploitant</field>
@@ -6707,8 +6707,8 @@
             <field name="type">expense</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_Comptes_64])]" name="parent_id"/>
+
+            <field ref="pcg_Comptes_64" name="parent_id"/>
         </record>
         <record id="pcg_647000" model="account.account">
             <field name="name">Autres charges sociales</field>
@@ -6716,8 +6716,8 @@
             <field name="type">expense</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_Comptes_64])]" name="parent_id"/>
+
+            <field ref="pcg_Comptes_64" name="parent_id"/>
         </record>
         <record id="pcg_647100" model="account.account">
             <field name="name">Prestations directes</field>
@@ -6725,8 +6725,8 @@
             <field name="type">expense</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_647000])]" name="parent_id"/>
+
+            <field ref="pcg_647000" name="parent_id"/>
         </record>
         <record id="pcg_647200" model="account.account">
             <field name="name">Versements aux comités d'entreprise et d'établissement</field>
@@ -6734,8 +6734,8 @@
             <field name="type">expense</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_647000])]" name="parent_id"/>
+
+            <field ref="pcg_647000" name="parent_id"/>
         </record>
         <record id="pcg_647300" model="account.account">
             <field name="name">Versements aux comités d'hygiène et de sécurité</field>
@@ -6743,8 +6743,8 @@
             <field name="type">expense</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_647000])]" name="parent_id"/>
+
+            <field ref="pcg_647000" name="parent_id"/>
         </record>
         <record id="pcg_647400" model="account.account">
             <field name="name">Versements aux autres oeuvres sociales</field>
@@ -6752,8 +6752,8 @@
             <field name="type">expense</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_647000])]" name="parent_id"/>
+
+            <field ref="pcg_647000" name="parent_id"/>
         </record>
         <record id="pcg_647500" model="account.account">
             <field name="name">Médecine du travail pharmacie</field>
@@ -6761,8 +6761,8 @@
             <field name="type">expense</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_647000])]" name="parent_id"/>
+
+            <field ref="pcg_647000" name="parent_id"/>
         </record>
         <record id="pcg_648000" model="account.account">
             <field name="name">Autres charges de personnel</field>
@@ -6770,8 +6770,8 @@
             <field name="type">expense</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_Comptes_64])]" name="parent_id"/>
+
+            <field ref="pcg_Comptes_64" name="parent_id"/>
         </record>
         <record id="pcg_Comptes_65" model="account.account">
             <field name="name">Autres charges de gestion courante</field>
@@ -6779,8 +6779,8 @@
             <field name="type">view</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_Classe_6])]" name="parent_id"/>
+
+            <field ref="pcg_Classe_6" name="parent_id"/>
         </record>
         <record id="pcg_651000" model="account.account">
             <field name="name">Redevances pour concessions brevets licences marques procédés logiciels droits et valeurs similaires</field>
@@ -6788,8 +6788,8 @@
             <field name="type">expense</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_Comptes_65])]" name="parent_id"/>
+
+            <field ref="pcg_Comptes_65" name="parent_id"/>
         </record>
         <record id="pcg_651100" model="account.account">
             <field name="name">Redevances pour concessions brevets licences marques procédés logiciels </field>
@@ -6797,8 +6797,8 @@
             <field name="type">expense</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_651000])]" name="parent_id"/>
+
+            <field ref="pcg_651000" name="parent_id"/>
         </record>
         <record id="pcg_651600" model="account.account">
             <field name="name">Droits d'auteur et de reproduction</field>
@@ -6806,8 +6806,8 @@
             <field name="type">expense</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_651000])]" name="parent_id"/>
+
+            <field ref="pcg_651000" name="parent_id"/>
         </record>
         <record id="pcg_651800" model="account.account">
             <field name="name">Autres droits et valeurs similaires</field>
@@ -6815,8 +6815,8 @@
             <field name="type">expense</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_651000])]" name="parent_id"/>
+
+            <field ref="pcg_651000" name="parent_id"/>
         </record>
         <record id="pcg_653000" model="account.account">
             <field name="name">Jetons de présence</field>
@@ -6824,8 +6824,8 @@
             <field name="type">expense</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_Comptes_65])]" name="parent_id"/>
+
+            <field ref="pcg_Comptes_65" name="parent_id"/>
         </record>
         <record id="pcg_654000" model="account.account">
             <field name="name">Pertes sur créances irrécouvrables</field>
@@ -6834,8 +6834,8 @@
             <field name="note">Faire et conserver les relances et mises en demeures</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_Comptes_65])]" name="parent_id"/>
+
+            <field ref="pcg_Comptes_65" name="parent_id"/>
         </record>
         <record id="pcg_654100" model="account.account">
             <field name="name">Créances de l'exercice</field>
@@ -6843,8 +6843,8 @@
             <field name="type">expense</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_654000])]" name="parent_id"/>
+
+            <field ref="pcg_654000" name="parent_id"/>
         </record>
         <record id="pcg_654400" model="account.account">
             <field name="name">Créances des exercices antérieurs</field>
@@ -6852,8 +6852,8 @@
             <field name="type">expense</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_654000])]" name="parent_id"/>
+
+            <field ref="pcg_654000" name="parent_id"/>
         </record>
         <record id="pcg_655000" model="account.account">
             <field name="name">Quotes-parts de résultat sur opérations faites en commun</field>
@@ -6861,8 +6861,8 @@
             <field name="type">expense</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_Comptes_65])]" name="parent_id"/>
+
+            <field ref="pcg_Comptes_65" name="parent_id"/>
         </record>
         <record id="pcg_655100" model="account.account">
             <field name="name">Quote-part de bénéfice transférée (comptabilité du gérant)</field>
@@ -6870,8 +6870,8 @@
             <field name="type">expense</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_655000])]" name="parent_id"/>
+
+            <field ref="pcg_655000" name="parent_id"/>
         </record>
         <record id="pcg_655500" model="account.account">
             <field name="name">Quote-part de perte supportée (comptabilité des associés non gérants)</field>
@@ -6879,8 +6879,8 @@
             <field name="type">expense</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_655000])]" name="parent_id"/>
+
+            <field ref="pcg_655000" name="parent_id"/>
         </record>
         <record id="pcg_658000" model="account.account">
             <field name="name">Charges diverses de gestion courante</field>
@@ -6888,8 +6888,8 @@
             <field name="type">expense</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_Comptes_65])]" name="parent_id"/>
+
+            <field ref="pcg_Comptes_65" name="parent_id"/>
         </record>
         <record id="pcg_Comptes_66" model="account.account">
             <field name="name">Charges financières</field>
@@ -6898,8 +6898,8 @@
             <field name="note">dont intérêts d'emprunt</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_Classe_6])]" name="parent_id"/>
+
+            <field ref="pcg_Classe_6" name="parent_id"/>
         </record>
         <record id="pcg_661000" model="account.account">
             <field name="name">Charges d'intérêt</field>
@@ -6907,8 +6907,8 @@
             <field name="type">expense</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_Comptes_66])]" name="parent_id"/>
+
+            <field ref="pcg_Comptes_66" name="parent_id"/>
         </record>
         <record id="pcg_661100" model="account.account">
             <field name="name">Intérêts des emprunts et dettes</field>
@@ -6916,8 +6916,8 @@
             <field name="type">expense</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_661000])]" name="parent_id"/>
+
+            <field ref="pcg_661000" name="parent_id"/>
         </record>
         <record id="pcg_661160" model="account.account">
             <field name="name">Intérêts des emprunts et dettes assimilées</field>
@@ -6925,8 +6925,8 @@
             <field name="type">expense</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_661100])]" name="parent_id"/>
+
+            <field ref="pcg_661100" name="parent_id"/>
         </record>
         <record id="pcg_661170" model="account.account">
             <field name="name">Intérêts des dettes rattachées à des participations</field>
@@ -6934,8 +6934,8 @@
             <field name="type">expense</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_661100])]" name="parent_id"/>
+
+            <field ref="pcg_661100" name="parent_id"/>
         </record>
         <record id="pcg_661500" model="account.account">
             <field name="name">Intérêts des comptes courants et des dépôts créditeurs</field>
@@ -6943,8 +6943,8 @@
             <field name="type">expense</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_661000])]" name="parent_id"/>
+
+            <field ref="pcg_661000" name="parent_id"/>
         </record>
         <record id="pcg_661600" model="account.account">
             <field name="name">Intérêts bancaires et sur opérations de financement (escompte )</field>
@@ -6952,8 +6952,8 @@
             <field name="type">expense</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_661000])]" name="parent_id"/>
+
+            <field ref="pcg_661000" name="parent_id"/>
         </record>
         <record id="pcg_661700" model="account.account">
             <field name="name">Intérêts des obligations cautionnées</field>
@@ -6961,8 +6961,8 @@
             <field name="type">expense</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_661000])]" name="parent_id"/>
+
+            <field ref="pcg_661000" name="parent_id"/>
         </record>
         <record id="pcg_661800" model="account.account">
             <field name="name">Intérêts des autres dettes</field>
@@ -6970,8 +6970,8 @@
             <field name="type">expense</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_661000])]" name="parent_id"/>
+
+            <field ref="pcg_661000" name="parent_id"/>
         </record>
         <record id="pcg_661810" model="account.account">
             <field name="name">Intérêts des dettes commerciales</field>
@@ -6979,8 +6979,8 @@
             <field name="type">expense</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_661800])]" name="parent_id"/>
+
+            <field ref="pcg_661800" name="parent_id"/>
         </record>
         <record id="pcg_661880" model="account.account">
             <field name="name">Intérêts des dettes diverses</field>
@@ -6988,8 +6988,8 @@
             <field name="type">expense</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_661800])]" name="parent_id"/>
+
+            <field ref="pcg_661800" name="parent_id"/>
         </record>
         <record id="pcg_664000" model="account.account">
             <field name="name">Pertes sur créances liées à des participations</field>
@@ -6997,8 +6997,8 @@
             <field name="type">expense</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_Comptes_66])]" name="parent_id"/>
+
+            <field ref="pcg_Comptes_66" name="parent_id"/>
         </record>
         <record id="pcg_665000" model="account.account">
             <field name="name">Escomptes accordés</field>
@@ -7006,8 +7006,8 @@
             <field name="type">expense</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_Comptes_66])]" name="parent_id"/>
+
+            <field ref="pcg_Comptes_66" name="parent_id"/>
         </record>
         <record id="pcg_666000" model="account.account">
             <field name="name">Pertes de change</field>
@@ -7015,8 +7015,8 @@
             <field name="type">expense</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_Comptes_66])]" name="parent_id"/>
+
+            <field ref="pcg_Comptes_66" name="parent_id"/>
         </record>
         <record id="pcg_667000" model="account.account">
             <field name="name">Charges nettes sur cessions de valeurs mobilières de placement</field>
@@ -7025,8 +7025,8 @@
             <field name="note">en contrepartie 767</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_Comptes_66])]" name="parent_id"/>
+
+            <field ref="pcg_Comptes_66" name="parent_id"/>
         </record>
         <record id="pcg_668000" model="account.account">
             <field name="name">Autres charges financières</field>
@@ -7034,8 +7034,8 @@
             <field name="type">expense</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_Comptes_66])]" name="parent_id"/>
+
+            <field ref="pcg_Comptes_66" name="parent_id"/>
         </record>
         <record id="pcg_Comptes_67" model="account.account">
             <field name="name">Charges exceptionnelles</field>
@@ -7043,8 +7043,8 @@
             <field name="type">view</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_Classe_6])]" name="parent_id"/>
+
+            <field ref="pcg_Classe_6" name="parent_id"/>
         </record>
         <record id="pcg_671000" model="account.account">
             <field name="name">Charges exceptionnelles sur opérations de gestion</field>
@@ -7052,8 +7052,8 @@
             <field name="type">expense</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_Comptes_67])]" name="parent_id"/>
+
+            <field ref="pcg_Comptes_67" name="parent_id"/>
         </record>
         <record id="pcg_671100" model="account.account">
             <field name="name">Pénalités sur marchés (et dédits payés sur achats et ventes)</field>
@@ -7061,8 +7061,8 @@
             <field name="type">expense</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_671000])]" name="parent_id"/>
+
+            <field ref="pcg_671000" name="parent_id"/>
         </record>
         <record id="pcg_671200" model="account.account">
             <field name="name">Pénalités amendes fiscales et pénales </field>
@@ -7071,8 +7071,8 @@
             <field name="note">PV code de la route non déductibles</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_671000])]" name="parent_id"/>
+
+            <field ref="pcg_671000" name="parent_id"/>
         </record>
         <record id="pcg_671300" model="account.account">
             <field name="name">Dons libéralités</field>
@@ -7080,8 +7080,8 @@
             <field name="type">expense</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_671000])]" name="parent_id"/>
+
+            <field ref="pcg_671000" name="parent_id"/>
         </record>
         <record id="pcg_671400" model="account.account">
             <field name="name">Créances devenues irrécouvrables dans l'exercice</field>
@@ -7089,8 +7089,8 @@
             <field name="type">expense</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_671000])]" name="parent_id"/>
+
+            <field ref="pcg_671000" name="parent_id"/>
         </record>
         <record id="pcg_671500" model="account.account">
             <field name="name">Subventions accordées</field>
@@ -7098,8 +7098,8 @@
             <field name="type">expense</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_671000])]" name="parent_id"/>
+
+            <field ref="pcg_671000" name="parent_id"/>
         </record>
         <record id="pcg_671700" model="account.account">
             <field name="name">Rappels d'impôts (autres qu'impôts sur les bénéfices)</field>
@@ -7107,8 +7107,8 @@
             <field name="type">expense</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_671000])]" name="parent_id"/>
+
+            <field ref="pcg_671000" name="parent_id"/>
         </record>
         <record id="pcg_671800" model="account.account">
             <field name="name">Autres charges exceptionnelles sur opération de gestion</field>
@@ -7116,8 +7116,8 @@
             <field name="type">expense</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_671000])]" name="parent_id"/>
+
+            <field ref="pcg_671000" name="parent_id"/>
         </record>
         <record id="pcg_672000" model="account.account">
             <field name="name">Charges sur exercices antérieurs</field>
@@ -7125,8 +7125,8 @@
             <field name="type">expense</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_Comptes_67])]" name="parent_id"/>
+
+            <field ref="pcg_Comptes_67" name="parent_id"/>
         </record>
         <record id="pcg_675000" model="account.account">
             <field name="name">Valeurs comptables des éléments d'actif cédés</field>
@@ -7135,8 +7135,8 @@
             <field name="note">vente d'immo = VO - amortissements (contrepartie 775)</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_Comptes_67])]" name="parent_id"/>
+
+            <field ref="pcg_Comptes_67" name="parent_id"/>
         </record>
         <record id="pcg_675100" model="account.account">
             <field name="name">Immobilisations incorporelles</field>
@@ -7144,8 +7144,8 @@
             <field name="type">expense</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_675000])]" name="parent_id"/>
+
+            <field ref="pcg_675000" name="parent_id"/>
         </record>
         <record id="pcg_675200" model="account.account">
             <field name="name">Immobilisations corporelles</field>
@@ -7153,8 +7153,8 @@
             <field name="type">expense</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_675000])]" name="parent_id"/>
+
+            <field ref="pcg_675000" name="parent_id"/>
         </record>
         <record id="pcg_675600" model="account.account">
             <field name="name">Immobilisations financières</field>
@@ -7162,8 +7162,8 @@
             <field name="type">expense</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_675000])]" name="parent_id"/>
+
+            <field ref="pcg_675000" name="parent_id"/>
         </record>
         <record id="pcg_675800" model="account.account">
             <field name="name">Autres éléments d'actif</field>
@@ -7171,8 +7171,8 @@
             <field name="type">expense</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_675000])]" name="parent_id"/>
+
+            <field ref="pcg_675000" name="parent_id"/>
         </record>
         <record id="pcg_678000" model="account.account">
             <field name="name">Autres charges exceptionnelles</field>
@@ -7180,8 +7180,8 @@
             <field name="type">expense</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_Comptes_67])]" name="parent_id"/>
+
+            <field ref="pcg_Comptes_67" name="parent_id"/>
         </record>
         <record id="pcg_678100" model="account.account">
             <field name="name">Malis provenant de clauses d'indexation </field>
@@ -7189,8 +7189,8 @@
             <field name="type">expense</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_678000])]" name="parent_id"/>
+
+            <field ref="pcg_678000" name="parent_id"/>
         </record>
         <record id="pcg_678200" model="account.account">
             <field name="name">Lots</field>
@@ -7198,8 +7198,8 @@
             <field name="type">expense</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_678000])]" name="parent_id"/>
+
+            <field ref="pcg_678000" name="parent_id"/>
         </record>
         <record id="pcg_678300" model="account.account">
             <field name="name">Malis provenant du rachat par l'entreprise d'actions et obligations émises par elle-même</field>
@@ -7207,8 +7207,8 @@
             <field name="type">expense</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_678000])]" name="parent_id"/>
+
+            <field ref="pcg_678000" name="parent_id"/>
         </record>
         <record id="pcg_678800" model="account.account">
             <field name="name">Charges exceptionnelles diverses</field>
@@ -7216,8 +7216,8 @@
             <field name="type">expense</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_678000])]" name="parent_id"/>
+
+            <field ref="pcg_678000" name="parent_id"/>
         </record>
         <record id="pcg_Comptes_68" model="account.account">
             <field name="name">Dotations aux amortissement et aux provisions</field>
@@ -7225,8 +7225,8 @@
             <field name="type">view</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_Classe_6])]" name="parent_id"/>
+
+            <field ref="pcg_Classe_6" name="parent_id"/>
         </record>
         <record id="pcg_681000" model="account.account">
             <field name="name">Dotations aux amortissements et aux provisions - Charges d'exploitation</field>
@@ -7234,8 +7234,8 @@
             <field name="type">expense</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_Comptes_68])]" name="parent_id"/>
+
+            <field ref="pcg_Comptes_68" name="parent_id"/>
         </record>
         <record id="pcg_681100" model="account.account">
             <field name="name">Dotations aux amortissements des immobilisations incorporelles et corporelles </field>
@@ -7243,8 +7243,8 @@
             <field name="type">expense</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_681000])]" name="parent_id"/>
+
+            <field ref="pcg_681000" name="parent_id"/>
         </record>
         <record id="pcg_681110" model="account.account">
             <field name="name">Immobilisations incorporelles</field>
@@ -7252,8 +7252,8 @@
             <field name="type">expense</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_681100])]" name="parent_id"/>
+
+            <field ref="pcg_681100" name="parent_id"/>
         </record>
         <record id="pcg_681120" model="account.account">
             <field name="name">Immobilisations corporelles</field>
@@ -7261,8 +7261,8 @@
             <field name="type">expense</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_681100])]" name="parent_id"/>
+
+            <field ref="pcg_681100" name="parent_id"/>
         </record>
         <record id="pcg_681200" model="account.account">
             <field name="name">Dotations aux amortissements des charges d'exploitation à répartir</field>
@@ -7270,8 +7270,8 @@
             <field name="type">expense</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_681000])]" name="parent_id"/>
+
+            <field ref="pcg_681000" name="parent_id"/>
         </record>
         <record id="pcg_681500" model="account.account">
             <field name="name">Dotations aux provisions pour risques et charges d'exploitation</field>
@@ -7279,8 +7279,8 @@
             <field name="type">expense</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_681000])]" name="parent_id"/>
+
+            <field ref="pcg_681000" name="parent_id"/>
         </record>
         <record id="pcg_681600" model="account.account">
             <field name="name">Dotations pour dépréciations des immobilisations incorporelles et corporelles</field>
@@ -7288,8 +7288,8 @@
             <field name="type">expense</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_681000])]" name="parent_id"/>
+
+            <field ref="pcg_681000" name="parent_id"/>
         </record>
         <record id="pcg_681610" model="account.account">
             <field name="name">Immobilisations incorporelles</field>
@@ -7297,8 +7297,8 @@
             <field name="type">expense</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_681600])]" name="parent_id"/>
+
+            <field ref="pcg_681600" name="parent_id"/>
         </record>
         <record id="pcg_681620" model="account.account">
             <field name="name">Immobilisations corporelles</field>
@@ -7306,8 +7306,8 @@
             <field name="type">expense</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_681600])]" name="parent_id"/>
+
+            <field ref="pcg_681600" name="parent_id"/>
         </record>
         <record id="pcg_681700" model="account.account">
             <field name="name">Dotations aux provisions pour dépréciation des actifs circulants</field>
@@ -7315,8 +7315,8 @@
             <field name="type">expense</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_681000])]" name="parent_id"/>
+
+            <field ref="pcg_681000" name="parent_id"/>
         </record>
         <record id="pcg_681730" model="account.account">
             <field name="name">Stocks et en-cours</field>
@@ -7324,8 +7324,8 @@
             <field name="type">expense</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_681700])]" name="parent_id"/>
+
+            <field ref="pcg_681700" name="parent_id"/>
         </record>
         <record id="pcg_681740" model="account.account">
             <field name="name">Créances</field>
@@ -7333,8 +7333,8 @@
             <field name="type">expense</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_681700])]" name="parent_id"/>
+
+            <field ref="pcg_681700" name="parent_id"/>
         </record>
         <record id="pcg_686000" model="account.account">
             <field name="name">Dotations aux amortissements et aux provisions - Charges financières</field>
@@ -7342,8 +7342,8 @@
             <field name="type">expense</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_Comptes_68])]" name="parent_id"/>
+
+            <field ref="pcg_Comptes_68" name="parent_id"/>
         </record>
         <record id="pcg_686100" model="account.account">
             <field name="name">Dotations aux amortissements des primes de remboursement des obligations</field>
@@ -7351,8 +7351,8 @@
             <field name="type">expense</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_686000])]" name="parent_id"/>
+
+            <field ref="pcg_686000" name="parent_id"/>
         </record>
         <record id="pcg_686500" model="account.account">
             <field name="name">Dotations aux provisions pour risques et charges financiers</field>
@@ -7360,8 +7360,8 @@
             <field name="type">expense</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_686000])]" name="parent_id"/>
+
+            <field ref="pcg_686000" name="parent_id"/>
         </record>
         <record id="pcg_686600" model="account.account">
             <field name="name">Dotations aux provisions pour dépréciation des éléments financiers</field>
@@ -7369,8 +7369,8 @@
             <field name="type">expense</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_686000])]" name="parent_id"/>
+
+            <field ref="pcg_686000" name="parent_id"/>
         </record>
         <record id="pcg_686620" model="account.account">
             <field name="name">Immobilisations financières</field>
@@ -7378,8 +7378,8 @@
             <field name="type">expense</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_686600])]" name="parent_id"/>
+
+            <field ref="pcg_686600" name="parent_id"/>
         </record>
         <record id="pcg_686650" model="account.account">
             <field name="name">Valeurs mobilières de placement</field>
@@ -7387,8 +7387,8 @@
             <field name="type">expense</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_686600])]" name="parent_id"/>
+
+            <field ref="pcg_686600" name="parent_id"/>
         </record>
         <record id="pcg_686800" model="account.account">
             <field name="name">Autres dotations</field>
@@ -7396,8 +7396,8 @@
             <field name="type">expense</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_686000])]" name="parent_id"/>
+
+            <field ref="pcg_686000" name="parent_id"/>
         </record>
         <record id="pcg_687000" model="account.account">
             <field name="name">Dotations aux amortissements et aux provisions - Charges exceptionnelles</field>
@@ -7405,8 +7405,8 @@
             <field name="type">expense</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_Comptes_68])]" name="parent_id"/>
+
+            <field ref="pcg_Comptes_68" name="parent_id"/>
         </record>
         <record id="pcg_687100" model="account.account">
             <field name="name">Dotations aux amortissements exceptionnels des immobilisations</field>
@@ -7414,8 +7414,8 @@
             <field name="type">expense</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_687000])]" name="parent_id"/>
+
+            <field ref="pcg_687000" name="parent_id"/>
         </record>
         <record id="pcg_687200" model="account.account">
             <field name="name">Dotations aux provisions réglementées (immobilisations)</field>
@@ -7423,8 +7423,8 @@
             <field name="type">expense</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_687000])]" name="parent_id"/>
+
+            <field ref="pcg_687000" name="parent_id"/>
         </record>
         <record id="pcg_687250" model="account.account">
             <field name="name">Amortissements dérogatoires</field>
@@ -7432,8 +7432,8 @@
             <field name="type">expense</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_687200])]" name="parent_id"/>
+
+            <field ref="pcg_687200" name="parent_id"/>
         </record>
         <record id="pcg_687300" model="account.account">
             <field name="name">Dotations aux provisions réglementées (stocks)</field>
@@ -7441,8 +7441,8 @@
             <field name="type">expense</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_687000])]" name="parent_id"/>
+
+            <field ref="pcg_687000" name="parent_id"/>
         </record>
         <record id="pcg_687400" model="account.account">
             <field name="name">Dotations aux autres provisions réglementées</field>
@@ -7450,8 +7450,8 @@
             <field name="type">expense</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_687000])]" name="parent_id"/>
+
+            <field ref="pcg_687000" name="parent_id"/>
         </record>
         <record id="pcg_687500" model="account.account">
             <field name="name">Dotations aux provisions pour risques et charges exceptionnels</field>
@@ -7459,8 +7459,8 @@
             <field name="type">expense</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_687000])]" name="parent_id"/>
+
+            <field ref="pcg_687000" name="parent_id"/>
         </record>
         <record id="pcg_687600" model="account.account">
             <field name="name">Dotations pour dépréciations exceptionnelles</field>
@@ -7468,8 +7468,8 @@
             <field name="type">expense</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_687000])]" name="parent_id"/>
+
+            <field ref="pcg_687000" name="parent_id"/>
         </record>
         <record id="pcg_Comptes_69" model="account.account">
             <field name="name">Participation des salariés - Impôts sur les bénéfices et assimilés</field>
@@ -7477,8 +7477,8 @@
             <field name="type">view</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_Classe_6])]" name="parent_id"/>
+
+            <field ref="pcg_Classe_6" name="parent_id"/>
         </record>
         <record id="pcg_691000" model="account.account">
             <field name="name">Participation des salariés aux résultats</field>
@@ -7486,8 +7486,8 @@
             <field name="type">expense</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_Comptes_69])]" name="parent_id"/>
+
+            <field ref="pcg_Comptes_69" name="parent_id"/>
         </record>
         <record id="pcg_695000" model="account.account">
             <field name="name">Impôts sur les bénéfices</field>
@@ -7495,8 +7495,8 @@
             <field name="type">expense</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_Comptes_69])]" name="parent_id"/>
+
+            <field ref="pcg_Comptes_69" name="parent_id"/>
         </record>
         <record id="pcg_695100" model="account.account">
             <field name="name">Impôts dus en France</field>
@@ -7504,8 +7504,8 @@
             <field name="type">expense</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_695000])]" name="parent_id"/>
+
+            <field ref="pcg_695000" name="parent_id"/>
         </record>
         <record id="pcg_695200" model="account.account">
             <field name="name">Contribution additionnelle à l'impôt sur les bénéfices</field>
@@ -7513,8 +7513,8 @@
             <field name="type">expense</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_695000])]" name="parent_id"/>
+
+            <field ref="pcg_695000" name="parent_id"/>
         </record>
         <record id="pcg_695400" model="account.account">
             <field name="name">Impôts dus à l'étranger</field>
@@ -7522,8 +7522,8 @@
             <field name="type">expense</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_695000])]" name="parent_id"/>
+
+            <field ref="pcg_695000" name="parent_id"/>
         </record>
         <record id="pcg_696000" model="account.account">
             <field name="name">Supplément d'impôt sur les sociétés lié aux distributions</field>
@@ -7531,8 +7531,8 @@
             <field name="type">expense</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_Comptes_69])]" name="parent_id"/>
+
+            <field ref="pcg_Comptes_69" name="parent_id"/>
         </record>
         <record id="pcg_697000" model="account.account">
             <field name="name">Imposition forfaitaire annuelle des sociétés</field>
@@ -7540,8 +7540,8 @@
             <field name="type">expense</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_Comptes_69])]" name="parent_id"/>
+
+            <field ref="pcg_Comptes_69" name="parent_id"/>
         </record>
         <record id="pcg_698000" model="account.account">
             <field name="name">Intégration fiscale</field>
@@ -7549,8 +7549,8 @@
             <field name="type">expense</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_Comptes_69])]" name="parent_id"/>
+
+            <field ref="pcg_Comptes_69" name="parent_id"/>
         </record>
         <record id="pcg_698100" model="account.account">
             <field name="name">Intégration fiscale - Charges</field>
@@ -7558,8 +7558,8 @@
             <field name="type">expense</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_698000])]" name="parent_id"/>
+
+            <field ref="pcg_698000" name="parent_id"/>
         </record>
         <record id="pcg_698900" model="account.account">
             <field name="name">Intégration fiscale - Produits</field>
@@ -7567,8 +7567,8 @@
             <field name="type">expense</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_698000])]" name="parent_id"/>
+
+            <field ref="pcg_698000" name="parent_id"/>
         </record>
         <record id="pcg_699000" model="account.account">
             <field name="name">Produits - Reports en arrière des déficits</field>
@@ -7576,8 +7576,8 @@
             <field name="type">expense</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_Comptes_69])]" name="parent_id"/>
+
+            <field ref="pcg_Comptes_69" name="parent_id"/>
         </record>
         <record id="pcg_Classe_7" model="account.account">
             <field name="name">Comptes de produits</field>
@@ -7585,8 +7585,8 @@
             <field name="type">view</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_Classes_6_et_7])]" name="parent_id"/>
+
+            <field ref="pcg_Classes_6_et_7" name="parent_id"/>
         </record>
         <record id="pcg_Comptes_70" model="account.account">
             <field name="name">Ventes de produits fabriqués - Prestations de service - Marchandises</field>
@@ -7594,8 +7594,8 @@
             <field name="type">view</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_Classe_7])]" name="parent_id"/>
+
+            <field ref="pcg_Classe_7" name="parent_id"/>
         </record>
         <record id="pcg_701000" model="account.account">
             <field name="name">Ventes de produits finis</field>
@@ -7603,8 +7603,8 @@
             <field name="type">income</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_Comptes_70])]" name="parent_id"/>
+
+            <field ref="pcg_Comptes_70" name="parent_id"/>
         </record>
         <record id="pcg_701100" model="account.account">
             <field name="name">Ventes de produits finis 5,5%</field>
@@ -7612,8 +7612,8 @@
             <field name="type">income</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_701000])]" name="parent_id"/>
+
+            <field ref="pcg_701000" name="parent_id"/>
         </record>
         <record id="pcg_701300" model="account.account">
             <field name="name">Ventes de produits finis CEE</field>
@@ -7621,8 +7621,8 @@
             <field name="type">income</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_701000])]" name="parent_id"/>
+
+            <field ref="pcg_701000" name="parent_id"/>
         </record>
         <record id="pcg_701400" model="account.account">
             <field name="name">Ventes de produits finis hors CEE</field>
@@ -7630,8 +7630,8 @@
             <field name="type">income</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_701000])]" name="parent_id"/>
+
+            <field ref="pcg_701000" name="parent_id"/>
         </record>
         <record id="pcg_702000" model="account.account">
             <field name="name">Ventes de produits intermédiaires</field>
@@ -7639,8 +7639,8 @@
             <field name="type">income</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_Comptes_70])]" name="parent_id"/>
+
+            <field ref="pcg_Comptes_70" name="parent_id"/>
         </record>
         <record id="pcg_703000" model="account.account">
             <field name="name">Ventes de produits résiduels</field>
@@ -7648,8 +7648,8 @@
             <field name="type">income</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_Comptes_70])]" name="parent_id"/>
+
+            <field ref="pcg_Comptes_70" name="parent_id"/>
         </record>
         <record id="pcg_704000" model="account.account">
             <field name="name">Travaux</field>
@@ -7657,8 +7657,8 @@
             <field name="type">income</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_Comptes_70])]" name="parent_id"/>
+
+            <field ref="pcg_Comptes_70" name="parent_id"/>
         </record>
         <record id="pcg_704100" model="account.account">
             <field name="name">Travaux de catégorie (ou activité) A</field>
@@ -7666,8 +7666,8 @@
             <field name="type">income</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_704000])]" name="parent_id"/>
+
+            <field ref="pcg_704000" name="parent_id"/>
         </record>
         <record id="pcg_704200" model="account.account">
             <field name="name">Travaux de catégorie (ou activité) B</field>
@@ -7675,8 +7675,8 @@
             <field name="type">income</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_704000])]" name="parent_id"/>
+
+            <field ref="pcg_704000" name="parent_id"/>
         </record>
         <record id="pcg_705000" model="account.account">
             <field name="name">Études</field>
@@ -7684,8 +7684,8 @@
             <field name="type">income</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_Comptes_70])]" name="parent_id"/>
+
+            <field ref="pcg_Comptes_70" name="parent_id"/>
         </record>
         <record id="pcg_706000" model="account.account">
             <field name="name">Prestations de services</field>
@@ -7693,8 +7693,8 @@
             <field name="type">income</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_Comptes_70])]" name="parent_id"/>
+
+            <field ref="pcg_Comptes_70" name="parent_id"/>
         </record>
         <record id="pcg_706100" model="account.account">
             <field name="name">Prestations 5,5%</field>
@@ -7702,8 +7702,8 @@
             <field name="type">income</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_706000])]" name="parent_id"/>
+
+            <field ref="pcg_706000" name="parent_id"/>
         </record>
         <record id="pcg_706200" model="account.account">
             <field name="name">Prestations 19,6%</field>
@@ -7711,8 +7711,8 @@
             <field name="type">income</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_706000])]" name="parent_id"/>
+
+            <field ref="pcg_706000" name="parent_id"/>
         </record>
         <record id="pcg_706300" model="account.account">
             <field name="name">Prestations CEE</field>
@@ -7720,8 +7720,8 @@
             <field name="type">income</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_706000])]" name="parent_id"/>
+
+            <field ref="pcg_706000" name="parent_id"/>
         </record>
         <record id="pcg_706400" model="account.account">
             <field name="name">Prestations hors CEE</field>
@@ -7729,8 +7729,8 @@
             <field name="type">income</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_706000])]" name="parent_id"/>
+
+            <field ref="pcg_706000" name="parent_id"/>
         </record>
         <record id="pcg_707000" model="account.account">
             <field name="name">Ventes de marchandises</field>
@@ -7739,8 +7739,8 @@
             <field name="note">contrepartie 607 (diff = marge commerciale)</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_Comptes_70])]" name="parent_id"/>
+
+            <field ref="pcg_Comptes_70" name="parent_id"/>
         </record>
         <record id="pcg_707100" model="account.account">
             <field name="name">Ventes de marchandises 5,5%</field>
@@ -7748,8 +7748,8 @@
             <field name="type">income</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_707000])]" name="parent_id"/>
+
+            <field ref="pcg_707000" name="parent_id"/>
         </record>
         <record id="pcg_707200" model="account.account">
             <field name="name">Ventes de marchandises 19,6%</field>
@@ -7757,8 +7757,8 @@
             <field name="type">income</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_707000])]" name="parent_id"/>
+
+            <field ref="pcg_707000" name="parent_id"/>
         </record>
         <record id="pcg_707300" model="account.account">
             <field name="name">Ventes de marchandises CEE</field>
@@ -7766,8 +7766,8 @@
             <field name="type">income</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_707000])]" name="parent_id"/>
+
+            <field ref="pcg_707000" name="parent_id"/>
         </record>
         <record id="pcg_707400" model="account.account">
             <field name="name">Ventes de marchandises hors CEE</field>
@@ -7775,8 +7775,8 @@
             <field name="type">income</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_707000])]" name="parent_id"/>
+
+            <field ref="pcg_707000" name="parent_id"/>
         </record>
         <record id="pcg_708000" model="account.account">
             <field name="name">Produits des activités annexes</field>
@@ -7785,8 +7785,8 @@
             <field name="note">activité accessoire ou occasionnelle</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_Comptes_70])]" name="parent_id"/>
+
+            <field ref="pcg_Comptes_70" name="parent_id"/>
         </record>
         <record id="pcg_708100" model="account.account">
             <field name="name">Produits des services exploités dans l'intérêt du personnel</field>
@@ -7794,8 +7794,8 @@
             <field name="type">income</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_708000])]" name="parent_id"/>
+
+            <field ref="pcg_708000" name="parent_id"/>
         </record>
         <record id="pcg_708200" model="account.account">
             <field name="name">Commissions et courtages</field>
@@ -7803,8 +7803,8 @@
             <field name="type">income</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_708000])]" name="parent_id"/>
+
+            <field ref="pcg_708000" name="parent_id"/>
         </record>
         <record id="pcg_708300" model="account.account">
             <field name="name">Locations diverses</field>
@@ -7812,8 +7812,8 @@
             <field name="type">income</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_708000])]" name="parent_id"/>
+
+            <field ref="pcg_708000" name="parent_id"/>
         </record>
         <record id="pcg_708400" model="account.account">
             <field name="name">Mise à disposition de personnel facturée </field>
@@ -7821,8 +7821,8 @@
             <field name="type">income</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_708000])]" name="parent_id"/>
+
+            <field ref="pcg_708000" name="parent_id"/>
         </record>
         <record id="pcg_708500" model="account.account">
             <field name="name">Ports et frais accessoires facturés</field>
@@ -7830,8 +7830,8 @@
             <field name="type">income</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_708000])]" name="parent_id"/>
+
+            <field ref="pcg_708000" name="parent_id"/>
         </record>
         <record id="pcg_708600" model="account.account">
             <field name="name">Bonis sur reprises d'emballages consignés</field>
@@ -7839,8 +7839,8 @@
             <field name="type">income</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_708000])]" name="parent_id"/>
+
+            <field ref="pcg_708000" name="parent_id"/>
         </record>
         <record id="pcg_708700" model="account.account">
             <field name="name">Bonifications obtenues des clients et primes sur ventes</field>
@@ -7848,8 +7848,8 @@
             <field name="type">income</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_708000])]" name="parent_id"/>
+
+            <field ref="pcg_708000" name="parent_id"/>
         </record>
         <record id="pcg_708800" model="account.account">
             <field name="name">Autres produits d'activités annexes (cessions d'approvisionnements)</field>
@@ -7857,8 +7857,8 @@
             <field name="type">income</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_708000])]" name="parent_id"/>
+
+            <field ref="pcg_708000" name="parent_id"/>
         </record>
         <record id="pcg_709000" model="account.account">
             <field name="name">Rabais remises et ristournes accordés par l'entreprise</field>
@@ -7866,8 +7866,8 @@
             <field name="type">income</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_Comptes_70])]" name="parent_id"/>
+
+            <field ref="pcg_Comptes_70" name="parent_id"/>
         </record>
         <record id="pcg_709100" model="account.account">
             <field name="name">Remises sur ventes de produits finis</field>
@@ -7875,8 +7875,8 @@
             <field name="type">income</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_709000])]" name="parent_id"/>
+
+            <field ref="pcg_709000" name="parent_id"/>
         </record>
         <record id="pcg_709200" model="account.account">
             <field name="name">Remises sur ventes de produits intermédiaires </field>
@@ -7884,8 +7884,8 @@
             <field name="type">income</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_709000])]" name="parent_id"/>
+
+            <field ref="pcg_709000" name="parent_id"/>
         </record>
         <record id="pcg_709400" model="account.account">
             <field name="name">Remises sur travaux</field>
@@ -7893,8 +7893,8 @@
             <field name="type">income</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_709000])]" name="parent_id"/>
+
+            <field ref="pcg_709000" name="parent_id"/>
         </record>
         <record id="pcg_709500" model="account.account">
             <field name="name">Remises sur études</field>
@@ -7902,8 +7902,8 @@
             <field name="type">income</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_709000])]" name="parent_id"/>
+
+            <field ref="pcg_709000" name="parent_id"/>
         </record>
         <record id="pcg_709600" model="account.account">
             <field name="name">Remises sur prestations de services</field>
@@ -7911,8 +7911,8 @@
             <field name="type">income</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_709000])]" name="parent_id"/>
+
+            <field ref="pcg_709000" name="parent_id"/>
         </record>
         <record id="pcg_709700" model="account.account">
             <field name="name">Remises sur ventes de marchandises</field>
@@ -7920,8 +7920,8 @@
             <field name="type">income</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_709000])]" name="parent_id"/>
+
+            <field ref="pcg_709000" name="parent_id"/>
         </record>
         <record id="pcg_709800" model="account.account">
             <field name="name">Remises sur produits des activités annexes</field>
@@ -7929,8 +7929,8 @@
             <field name="type">income</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_709000])]" name="parent_id"/>
+
+            <field ref="pcg_709000" name="parent_id"/>
         </record>
         <record id="pcg_Comptes_71" model="account.account">
             <field name="name">Production stockée (ou déstockage)</field>
@@ -7938,8 +7938,8 @@
             <field name="type">view</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_Classe_7])]" name="parent_id"/>
+
+            <field ref="pcg_Classe_7" name="parent_id"/>
         </record>
         <record id="pcg_713000" model="account.account">
             <field name="name">Variation des stocks (en-cours de production produits)</field>
@@ -7947,8 +7947,8 @@
             <field name="type">income</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_Comptes_71])]" name="parent_id"/>
+
+            <field ref="pcg_Comptes_71" name="parent_id"/>
         </record>
         <record id="pcg_713300" model="account.account">
             <field name="name">Variation des en-cours de production de biens</field>
@@ -7956,8 +7956,8 @@
             <field name="type">income</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_713000])]" name="parent_id"/>
+
+            <field ref="pcg_713000" name="parent_id"/>
         </record>
         <record id="pcg_713310" model="account.account">
             <field name="name">Produits en cours</field>
@@ -7965,8 +7965,8 @@
             <field name="type">income</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_713300])]" name="parent_id"/>
+
+            <field ref="pcg_713300" name="parent_id"/>
         </record>
         <record id="pcg_713350" model="account.account">
             <field name="name">Travaux en cours</field>
@@ -7974,8 +7974,8 @@
             <field name="type">income</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_713300])]" name="parent_id"/>
+
+            <field ref="pcg_713300" name="parent_id"/>
         </record>
         <record id="pcg_713400" model="account.account">
             <field name="name">Variation des en-cours de production de services</field>
@@ -7983,8 +7983,8 @@
             <field name="type">income</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_713000])]" name="parent_id"/>
+
+            <field ref="pcg_713000" name="parent_id"/>
         </record>
         <record id="pcg_713410" model="account.account">
             <field name="name">Études en cours</field>
@@ -7992,8 +7992,8 @@
             <field name="type">income</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_713400])]" name="parent_id"/>
+
+            <field ref="pcg_713400" name="parent_id"/>
         </record>
         <record id="pcg_713450" model="account.account">
             <field name="name">Prestations de services en cours</field>
@@ -8001,8 +8001,8 @@
             <field name="type">income</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_713400])]" name="parent_id"/>
+
+            <field ref="pcg_713400" name="parent_id"/>
         </record>
         <record id="pcg_713500" model="account.account">
             <field name="name">Variation des stocks de produits</field>
@@ -8010,8 +8010,8 @@
             <field name="type">income</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_713000])]" name="parent_id"/>
+
+            <field ref="pcg_713000" name="parent_id"/>
         </record>
         <record id="pcg_713510" model="account.account">
             <field name="name">Produits intermédiaires </field>
@@ -8019,8 +8019,8 @@
             <field name="type">income</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_713500])]" name="parent_id"/>
+
+            <field ref="pcg_713500" name="parent_id"/>
         </record>
         <record id="pcg_713550" model="account.account">
             <field name="name">Produits finis</field>
@@ -8028,8 +8028,8 @@
             <field name="type">income</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_713500])]" name="parent_id"/>
+
+            <field ref="pcg_713500" name="parent_id"/>
         </record>
         <record id="pcg_713580" model="account.account">
             <field name="name">Produits résiduels</field>
@@ -8037,8 +8037,8 @@
             <field name="type">income</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_713500])]" name="parent_id"/>
+
+            <field ref="pcg_713500" name="parent_id"/>
         </record>
         <record id="pcg_Comptes_72" model="account.account">
             <field name="name">Production immobilisée</field>
@@ -8046,8 +8046,8 @@
             <field name="type">view</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_Classe_7])]" name="parent_id"/>
+
+            <field ref="pcg_Classe_7" name="parent_id"/>
         </record>
         <record id="pcg_721000" model="account.account">
             <field name="name">Immobilisations incorporelles </field>
@@ -8055,8 +8055,8 @@
             <field name="type">income</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_Comptes_72])]" name="parent_id"/>
+
+            <field ref="pcg_Comptes_72" name="parent_id"/>
         </record>
         <record id="pcg_722000" model="account.account">
             <field name="name">Immobilisations corporelles</field>
@@ -8064,8 +8064,8 @@
             <field name="type">income</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_Comptes_72])]" name="parent_id"/>
+
+            <field ref="pcg_Comptes_72" name="parent_id"/>
         </record>
         <record id="pcg_Comptes_74" model="account.account">
             <field name="name">Subventions d'exploitation</field>
@@ -8073,8 +8073,8 @@
             <field name="type">view</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_Classe_7])]" name="parent_id"/>
+
+            <field ref="pcg_Classe_7" name="parent_id"/>
         </record>
         <record id="pcg_Comptes_75" model="account.account">
             <field name="name">Autres produits de gestion courante</field>
@@ -8082,8 +8082,8 @@
             <field name="type">view</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_Classe_7])]" name="parent_id"/>
+
+            <field ref="pcg_Classe_7" name="parent_id"/>
         </record>
         <record id="pcg_751000" model="account.account">
             <field name="name">Redevances pour concessions brevets licences marques procédés logiciels droits et valeurs similaires</field>
@@ -8091,8 +8091,8 @@
             <field name="type">income</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_Comptes_75])]" name="parent_id"/>
+
+            <field ref="pcg_Comptes_75" name="parent_id"/>
         </record>
         <record id="pcg_751100" model="account.account">
             <field name="name">Redevances pour concessions brevets licences marques procédés logiciels </field>
@@ -8100,8 +8100,8 @@
             <field name="type">income</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_751000])]" name="parent_id"/>
+
+            <field ref="pcg_751000" name="parent_id"/>
         </record>
         <record id="pcg_751600" model="account.account">
             <field name="name">Droits d'auteur et de reproduction</field>
@@ -8109,8 +8109,8 @@
             <field name="type">income</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_751000])]" name="parent_id"/>
+
+            <field ref="pcg_751000" name="parent_id"/>
         </record>
         <record id="pcg_751800" model="account.account">
             <field name="name">Autres droits et valeurs similaires</field>
@@ -8118,8 +8118,8 @@
             <field name="type">income</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_751000])]" name="parent_id"/>
+
+            <field ref="pcg_751000" name="parent_id"/>
         </record>
         <record id="pcg_752000" model="account.account">
             <field name="name">Revenus des immeubles non affectés aux activités professionnelles</field>
@@ -8127,8 +8127,8 @@
             <field name="type">income</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_Comptes_75])]" name="parent_id"/>
+
+            <field ref="pcg_Comptes_75" name="parent_id"/>
         </record>
         <record id="pcg_753000" model="account.account">
             <field name="name">Jetons de présence et rémunérations d'administrateurs gérants</field>
@@ -8136,8 +8136,8 @@
             <field name="type">income</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_Comptes_75])]" name="parent_id"/>
+
+            <field ref="pcg_Comptes_75" name="parent_id"/>
         </record>
         <record id="pcg_754000" model="account.account">
             <field name="name">Ristournes perçues des coopératives (provenant des excédents)</field>
@@ -8145,8 +8145,8 @@
             <field name="type">income</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_Comptes_75])]" name="parent_id"/>
+
+            <field ref="pcg_Comptes_75" name="parent_id"/>
         </record>
         <record id="pcg_755000" model="account.account">
             <field name="name">Quotes-parts de résultat sur opérations faites en commun</field>
@@ -8154,8 +8154,8 @@
             <field name="type">income</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_Comptes_75])]" name="parent_id"/>
+
+            <field ref="pcg_Comptes_75" name="parent_id"/>
         </record>
         <record id="pcg_755100" model="account.account">
             <field name="name">Quote-part de perte transférée (comptabilité du gérant)</field>
@@ -8163,8 +8163,8 @@
             <field name="type">income</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_755000])]" name="parent_id"/>
+
+            <field ref="pcg_755000" name="parent_id"/>
         </record>
         <record id="pcg_755500" model="account.account">
             <field name="name">Quote-part de bénéfice attribuée (comptabilité des associés non-gérants)</field>
@@ -8172,8 +8172,8 @@
             <field name="type">income</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_755000])]" name="parent_id"/>
+
+            <field ref="pcg_755000" name="parent_id"/>
         </record>
         <record id="pcg_758000" model="account.account">
             <field name="name">Produits divers de gestion courante</field>
@@ -8181,8 +8181,8 @@
             <field name="type">income</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_Comptes_75])]" name="parent_id"/>
+
+            <field ref="pcg_Comptes_75" name="parent_id"/>
         </record>
         <record id="pcg_Comptes_76" model="account.account">
             <field name="name">Produits financiers</field>
@@ -8191,8 +8191,8 @@
             <field name="note">intérêts sur comptes rémunérés (SICAV....)</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_Classe_7])]" name="parent_id"/>
+
+            <field ref="pcg_Classe_7" name="parent_id"/>
         </record>
         <record id="pcg_761000" model="account.account">
             <field name="name">Produits de participations</field>
@@ -8200,8 +8200,8 @@
             <field name="type">income</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_Comptes_76])]" name="parent_id"/>
+
+            <field ref="pcg_Comptes_76" name="parent_id"/>
         </record>
         <record id="pcg_761100" model="account.account">
             <field name="name">Revenus des titres de participation</field>
@@ -8209,8 +8209,8 @@
             <field name="type">income</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_761000])]" name="parent_id"/>
+
+            <field ref="pcg_761000" name="parent_id"/>
         </record>
         <record id="pcg_761600" model="account.account">
             <field name="name">Revenus sur autres formes de participation </field>
@@ -8218,8 +8218,8 @@
             <field name="type">income</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_761000])]" name="parent_id"/>
+
+            <field ref="pcg_761000" name="parent_id"/>
         </record>
         <record id="pcg_761700" model="account.account">
             <field name="name">Revenus des créances rattachées à des participations</field>
@@ -8227,8 +8227,8 @@
             <field name="type">income</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_761000])]" name="parent_id"/>
+
+            <field ref="pcg_761000" name="parent_id"/>
         </record>
         <record id="pcg_762000" model="account.account">
             <field name="name">Produits des autres immobilisations financières</field>
@@ -8236,8 +8236,8 @@
             <field name="type">income</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_Comptes_76])]" name="parent_id"/>
+
+            <field ref="pcg_Comptes_76" name="parent_id"/>
         </record>
         <record id="pcg_762100" model="account.account">
             <field name="name">Revenus des titres immobilisés</field>
@@ -8245,8 +8245,8 @@
             <field name="type">income</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_762000])]" name="parent_id"/>
+
+            <field ref="pcg_762000" name="parent_id"/>
         </record>
         <record id="pcg_762600" model="account.account">
             <field name="name">Revenus des prêts</field>
@@ -8254,8 +8254,8 @@
             <field name="type">income</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_762000])]" name="parent_id"/>
+
+            <field ref="pcg_762000" name="parent_id"/>
         </record>
         <record id="pcg_762700" model="account.account">
             <field name="name">Revenus des créances immobilisées</field>
@@ -8263,8 +8263,8 @@
             <field name="type">income</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_762000])]" name="parent_id"/>
+
+            <field ref="pcg_762000" name="parent_id"/>
         </record>
         <record id="pcg_763000" model="account.account">
             <field name="name">Revenus des autres créances</field>
@@ -8272,8 +8272,8 @@
             <field name="type">income</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_Comptes_76])]" name="parent_id"/>
+
+            <field ref="pcg_Comptes_76" name="parent_id"/>
         </record>
         <record id="pcg_763100" model="account.account">
             <field name="name">Revenus des créances commerciales </field>
@@ -8281,8 +8281,8 @@
             <field name="type">income</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_763000])]" name="parent_id"/>
+
+            <field ref="pcg_763000" name="parent_id"/>
         </record>
         <record id="pcg_763800" model="account.account">
             <field name="name">Revenus des créances diverses</field>
@@ -8290,8 +8290,8 @@
             <field name="type">income</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_763000])]" name="parent_id"/>
+
+            <field ref="pcg_763000" name="parent_id"/>
         </record>
         <record id="pcg_764000" model="account.account">
             <field name="name">Revenus des valeurs mobilières de placement</field>
@@ -8299,8 +8299,8 @@
             <field name="type">income</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_Comptes_76])]" name="parent_id"/>
+
+            <field ref="pcg_Comptes_76" name="parent_id"/>
         </record>
         <record id="pcg_765000" model="account.account">
             <field name="name">Escomptes obtenus</field>
@@ -8308,8 +8308,8 @@
             <field name="type">income</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_Comptes_76])]" name="parent_id"/>
+
+            <field ref="pcg_Comptes_76" name="parent_id"/>
         </record>
         <record id="pcg_766000" model="account.account">
             <field name="name">Gains de change</field>
@@ -8317,8 +8317,8 @@
             <field name="type">income</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_Comptes_76])]" name="parent_id"/>
+
+            <field ref="pcg_Comptes_76" name="parent_id"/>
         </record>
         <record id="pcg_767000" model="account.account">
             <field name="name">Produits nets sur cessions de valeurs mobilières de placement</field>
@@ -8327,8 +8327,8 @@
             <field name="note">en contrepartie 667</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_Comptes_76])]" name="parent_id"/>
+
+            <field ref="pcg_Comptes_76" name="parent_id"/>
         </record>
         <record id="pcg_768000" model="account.account">
             <field name="name">Autres produits financiers</field>
@@ -8336,8 +8336,8 @@
             <field name="type">income</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_Comptes_76])]" name="parent_id"/>
+
+            <field ref="pcg_Comptes_76" name="parent_id"/>
         </record>
         <record id="pcg_Comptes_77" model="account.account">
             <field name="name">Produits exceptionnels</field>
@@ -8345,8 +8345,8 @@
             <field name="type">view</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_Classe_7])]" name="parent_id"/>
+
+            <field ref="pcg_Classe_7" name="parent_id"/>
         </record>
         <record id="pcg_771000" model="account.account">
             <field name="name">Produits exceptionnels sur opérations de gestion</field>
@@ -8355,8 +8355,8 @@
             <field name="note">écarts d'arrondis</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_Comptes_77])]" name="parent_id"/>
+
+            <field ref="pcg_Comptes_77" name="parent_id"/>
         </record>
         <record id="pcg_771100" model="account.account">
             <field name="name">Dédits et pénalités perçus sur achats et sur ventes</field>
@@ -8364,8 +8364,8 @@
             <field name="type">income</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_771000])]" name="parent_id"/>
+
+            <field ref="pcg_771000" name="parent_id"/>
         </record>
         <record id="pcg_771300" model="account.account">
             <field name="name">Libéralités reçues</field>
@@ -8373,8 +8373,8 @@
             <field name="type">income</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_771000])]" name="parent_id"/>
+
+            <field ref="pcg_771000" name="parent_id"/>
         </record>
         <record id="pcg_771400" model="account.account">
             <field name="name">Rentrées sur créances amorties</field>
@@ -8382,8 +8382,8 @@
             <field name="type">income</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_771000])]" name="parent_id"/>
+
+            <field ref="pcg_771000" name="parent_id"/>
         </record>
         <record id="pcg_771500" model="account.account">
             <field name="name">Subventions d'équilibre</field>
@@ -8391,8 +8391,8 @@
             <field name="type">income</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_771000])]" name="parent_id"/>
+
+            <field ref="pcg_771000" name="parent_id"/>
         </record>
         <record id="pcg_771700" model="account.account">
             <field name="name">Dégrèvements d'impôts autres qu'impôts sur les bénéfices</field>
@@ -8400,8 +8400,8 @@
             <field name="type">income</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_771000])]" name="parent_id"/>
+
+            <field ref="pcg_771000" name="parent_id"/>
         </record>
         <record id="pcg_771800" model="account.account">
             <field name="name">Autres produits exceptionnels sur opérations de gestion</field>
@@ -8409,8 +8409,8 @@
             <field name="type">income</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_771000])]" name="parent_id"/>
+
+            <field ref="pcg_771000" name="parent_id"/>
         </record>
         <record id="pcg_772000" model="account.account">
             <field name="name">Produits sur exercices antérieurs</field>
@@ -8418,8 +8418,8 @@
             <field name="type">income</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_Comptes_77])]" name="parent_id"/>
+
+            <field ref="pcg_Comptes_77" name="parent_id"/>
         </record>
         <record id="pcg_775000" model="account.account">
             <field name="name">Produits des cessions d'éléments d'actif</field>
@@ -8428,8 +8428,8 @@
             <field name="note">vente d'immo = prix de vente (contrepartie 675)</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_Comptes_77])]" name="parent_id"/>
+
+            <field ref="pcg_Comptes_77" name="parent_id"/>
         </record>
         <record id="pcg_775100" model="account.account">
             <field name="name">Immobilisations incorporelles</field>
@@ -8437,8 +8437,8 @@
             <field name="type">income</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_775000])]" name="parent_id"/>
+
+            <field ref="pcg_775000" name="parent_id"/>
         </record>
         <record id="pcg_775200" model="account.account">
             <field name="name">Immobilisations corporelles</field>
@@ -8446,8 +8446,8 @@
             <field name="type">income</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_775000])]" name="parent_id"/>
+
+            <field ref="pcg_775000" name="parent_id"/>
         </record>
         <record id="pcg_775600" model="account.account">
             <field name="name">Immobilisations financières</field>
@@ -8455,8 +8455,8 @@
             <field name="type">income</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_775000])]" name="parent_id"/>
+
+            <field ref="pcg_775000" name="parent_id"/>
         </record>
         <record id="pcg_775800" model="account.account">
             <field name="name">Autres éléments d'actif</field>
@@ -8464,8 +8464,8 @@
             <field name="type">income</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_775000])]" name="parent_id"/>
+
+            <field ref="pcg_775000" name="parent_id"/>
         </record>
         <record id="pcg_777000" model="account.account">
             <field name="name">Quote-part des subventions d'investissement virée au résultat de l'exercice</field>
@@ -8473,8 +8473,8 @@
             <field name="type">income</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_Comptes_77])]" name="parent_id"/>
+
+            <field ref="pcg_Comptes_77" name="parent_id"/>
         </record>
         <record id="pcg_778000" model="account.account">
             <field name="name">Autres produits exceptionnels</field>
@@ -8482,8 +8482,8 @@
             <field name="type">income</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_Comptes_77])]" name="parent_id"/>
+
+            <field ref="pcg_Comptes_77" name="parent_id"/>
         </record>
         <record id="pcg_778100" model="account.account">
             <field name="name">Bonis provenant de clauses d'indexation </field>
@@ -8491,8 +8491,8 @@
             <field name="type">income</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_778000])]" name="parent_id"/>
+
+            <field ref="pcg_778000" name="parent_id"/>
         </record>
         <record id="pcg_778200" model="account.account">
             <field name="name">Lots</field>
@@ -8500,8 +8500,8 @@
             <field name="type">income</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_778000])]" name="parent_id"/>
+
+            <field ref="pcg_778000" name="parent_id"/>
         </record>
         <record id="pcg_778300" model="account.account">
             <field name="name">Bonis provenant du rachat par l'entreprise d'actions et d'obligations émises par elle-même</field>
@@ -8509,8 +8509,8 @@
             <field name="type">income</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_778000])]" name="parent_id"/>
+
+            <field ref="pcg_778000" name="parent_id"/>
         </record>
         <record id="pcg_778800" model="account.account">
             <field name="name">Produits exceptionnels divers</field>
@@ -8518,8 +8518,8 @@
             <field name="type">income</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_778000])]" name="parent_id"/>
+
+            <field ref="pcg_778000" name="parent_id"/>
         </record>
         <record id="pcg_Comptes_78" model="account.account">
             <field name="name">reprises sur amortissements et provisions</field>
@@ -8527,8 +8527,8 @@
             <field name="type">view</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_Classe_7])]" name="parent_id"/>
+
+            <field ref="pcg_Classe_7" name="parent_id"/>
         </record>
         <record id="pcg_781000" model="account.account">
             <field name="name">Reprises sur amortissements et provisions (à inscrire dans les produits d'exploitation)</field>
@@ -8536,8 +8536,8 @@
             <field name="type">income</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_Comptes_78])]" name="parent_id"/>
+
+            <field ref="pcg_Comptes_78" name="parent_id"/>
         </record>
         <record id="pcg_781100" model="account.account">
             <field name="name">Reprises sur amortissements des immobilisations incorporelles et corporelles </field>
@@ -8545,8 +8545,8 @@
             <field name="type">income</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_781000])]" name="parent_id"/>
+
+            <field ref="pcg_781000" name="parent_id"/>
         </record>
         <record id="pcg_781110" model="account.account">
             <field name="name">Immobilisations incorporelles</field>
@@ -8554,8 +8554,8 @@
             <field name="type">income</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_781100])]" name="parent_id"/>
+
+            <field ref="pcg_781100" name="parent_id"/>
         </record>
         <record id="pcg_781120" model="account.account">
             <field name="name">Immobilisations corporelles</field>
@@ -8563,8 +8563,8 @@
             <field name="type">income</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_781100])]" name="parent_id"/>
+
+            <field ref="pcg_781100" name="parent_id"/>
         </record>
         <record id="pcg_781500" model="account.account">
             <field name="name">Reprises sur provisions pour risques et charges d'exploitation</field>
@@ -8572,8 +8572,8 @@
             <field name="type">income</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_781000])]" name="parent_id"/>
+
+            <field ref="pcg_781000" name="parent_id"/>
         </record>
         <record id="pcg_781600" model="account.account">
             <field name="name">Reprises sur dépréciations des immobilisations incorporelles et corporelles</field>
@@ -8581,8 +8581,8 @@
             <field name="type">income</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_781000])]" name="parent_id"/>
+
+            <field ref="pcg_781000" name="parent_id"/>
         </record>
         <record id="pcg_781610" model="account.account">
             <field name="name">Reprises sur dépréciations des immobilisations incorporelles</field>
@@ -8590,8 +8590,8 @@
             <field name="type">income</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_781600])]" name="parent_id"/>
+
+            <field ref="pcg_781600" name="parent_id"/>
         </record>
         <record id="pcg_781620" model="account.account">
             <field name="name">Reprises sur dépréciations des immobilisations corporelles</field>
@@ -8599,8 +8599,8 @@
             <field name="type">income</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_781600])]" name="parent_id"/>
+
+            <field ref="pcg_781600" name="parent_id"/>
         </record>
         <record id="pcg_781700" model="account.account">
             <field name="name">Reprises sur provisions pour dépréciation des actifs circulants</field>
@@ -8608,8 +8608,8 @@
             <field name="type">income</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_781000])]" name="parent_id"/>
+
+            <field ref="pcg_781000" name="parent_id"/>
         </record>
         <record id="pcg_781730" model="account.account">
             <field name="name">Reprises sur provisions pour dépréciation des actifs circulants- Stocks et en-cours</field>
@@ -8617,8 +8617,8 @@
             <field name="type">income</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_781700])]" name="parent_id"/>
+
+            <field ref="pcg_781700" name="parent_id"/>
         </record>
         <record id="pcg_781740" model="account.account">
             <field name="name">Reprises sur provisions pour dépréciation des actifs circulants- Créances</field>
@@ -8626,8 +8626,8 @@
             <field name="type">income</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_781700])]" name="parent_id"/>
+
+            <field ref="pcg_781700" name="parent_id"/>
         </record>
         <record id="pcg_786000" model="account.account">
             <field name="name">Reprises sur provisions pour risques (à inscrire dans les produits financiers)</field>
@@ -8635,8 +8635,8 @@
             <field name="type">income</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_Comptes_78])]" name="parent_id"/>
+
+            <field ref="pcg_Comptes_78" name="parent_id"/>
         </record>
         <record id="pcg_786500" model="account.account">
             <field name="name">Reprises sur provisions pour risques et charges financiers</field>
@@ -8644,8 +8644,8 @@
             <field name="type">income</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_786000])]" name="parent_id"/>
+
+            <field ref="pcg_786000" name="parent_id"/>
         </record>
         <record id="pcg_786600" model="account.account">
             <field name="name">Reprises sur provisions pour dépréciation des éléments financiers</field>
@@ -8653,8 +8653,8 @@
             <field name="type">income</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_786000])]" name="parent_id"/>
+
+            <field ref="pcg_786000" name="parent_id"/>
         </record>
         <record id="pcg_786620" model="account.account">
             <field name="name">Immobilisations financières</field>
@@ -8662,8 +8662,8 @@
             <field name="type">income</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_786600])]" name="parent_id"/>
+
+            <field ref="pcg_786600" name="parent_id"/>
         </record>
         <record id="pcg_786650" model="account.account">
             <field name="name">Valeurs mobilières de placement</field>
@@ -8671,8 +8671,8 @@
             <field name="type">income</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_786600])]" name="parent_id"/>
+
+            <field ref="pcg_786600" name="parent_id"/>
         </record>
         <record id="pcg_787000" model="account.account">
             <field name="name">Reprises sur provisions (à inscrire dans les produits exceptionnels)</field>
@@ -8680,8 +8680,8 @@
             <field name="type">income</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_Comptes_78])]" name="parent_id"/>
+
+            <field ref="pcg_Comptes_78" name="parent_id"/>
         </record>
         <record id="pcg_787200" model="account.account">
             <field name="name">Reprises sur provisions réglementées (immobilisations)</field>
@@ -8689,8 +8689,8 @@
             <field name="type">income</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_787000])]" name="parent_id"/>
+
+            <field ref="pcg_787000" name="parent_id"/>
         </record>
         <record id="pcg_787250" model="account.account">
             <field name="name">Reprises sur provisions des amortissements dérogatoires</field>
@@ -8698,8 +8698,8 @@
             <field name="type">income</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_787200])]" name="parent_id"/>
+
+            <field ref="pcg_787200" name="parent_id"/>
         </record>
         <record id="pcg_787260" model="account.account">
             <field name="name">Reprises sur provision spéciale de réévaluation</field>
@@ -8707,8 +8707,8 @@
             <field name="type">income</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_787200])]" name="parent_id"/>
+
+            <field ref="pcg_787200" name="parent_id"/>
         </record>
         <record id="pcg_787270" model="account.account">
             <field name="name">Reprises sur provisions des plus-values réinvesties</field>
@@ -8716,8 +8716,8 @@
             <field name="type">income</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_787200])]" name="parent_id"/>
+
+            <field ref="pcg_787200" name="parent_id"/>
         </record>
         <record id="pcg_787300" model="account.account">
             <field name="name">Reprises sur provisions réglementées (stocks) </field>
@@ -8725,8 +8725,8 @@
             <field name="type">income</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_787000])]" name="parent_id"/>
+
+            <field ref="pcg_787000" name="parent_id"/>
         </record>
         <record id="pcg_787400" model="account.account">
             <field name="name">Reprises sur autres provisions réglementées </field>
@@ -8734,8 +8734,8 @@
             <field name="type">income</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_787000])]" name="parent_id"/>
+
+            <field ref="pcg_787000" name="parent_id"/>
         </record>
         <record id="pcg_787500" model="account.account">
             <field name="name">Reprises sur provisions pour risques et charges exceptionnels</field>
@@ -8743,8 +8743,8 @@
             <field name="type">income</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_787000])]" name="parent_id"/>
+
+            <field ref="pcg_787000" name="parent_id"/>
         </record>
         <record id="pcg_787600" model="account.account">
             <field name="name">Reprises pour dépréciations exceptionnelles</field>
@@ -8752,8 +8752,8 @@
             <field name="type">income</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_787000])]" name="parent_id"/>
+
+            <field ref="pcg_787000" name="parent_id"/>
         </record>
         <record id="pcg_Comptes_79" model="account.account">
             <field name="name">Transferts de charges</field>
@@ -8761,8 +8761,8 @@
             <field name="type">view</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_Classe_7])]" name="parent_id"/>
+
+            <field ref="pcg_Classe_7" name="parent_id"/>
         </record>
         <record id="pcg_791000" model="account.account">
             <field name="name">Transferts de charges d'exploitation</field>
@@ -8770,8 +8770,8 @@
             <field name="type">income</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_Comptes_79])]" name="parent_id"/>
+
+            <field ref="pcg_Comptes_79" name="parent_id"/>
         </record>
         <record id="pcg_796000" model="account.account">
             <field name="name">Transferts de charges financières</field>
@@ -8779,8 +8779,8 @@
             <field name="type">income</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_Comptes_79])]" name="parent_id"/>
+
+            <field ref="pcg_Comptes_79" name="parent_id"/>
         </record>
         <record id="pcg_797000" model="account.account">
             <field name="name">Transferts de charges exceptionnelles</field>
@@ -8788,8 +8788,8 @@
             <field name="type">income</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_Comptes_79])]" name="parent_id"/>
+
+            <field ref="pcg_Comptes_79" name="parent_id"/>
         </record>
         <record id="pcg_Classes_8_et_9" model="account.account">
             <field name="name">Comptes spéciaux</field>
@@ -8797,8 +8797,8 @@
             <field name="type">view</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_0])]" name="parent_id"/>
+
+            <field ref="pcg_0" name="parent_id"/>
         </record>
         <record id="pcg_Classe_8" model="account.account">
             <field name="name">Comptes spéciaux de gestion</field>
@@ -8806,8 +8806,8 @@
             <field name="type">view</field>
             <field name="close_method">none</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_Classes_8_et_9])]" name="parent_id"/>
+
+            <field ref="pcg_Classes_8_et_9" name="parent_id"/>
         </record>
         <record id="pcg_Classe_9" model="account.account">
             <field name="name">Comptes ouverture et clôture</field>
@@ -8815,8 +8815,8 @@
             <field name="type">view</field>
             <field name="close_method">none</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_Classes_8_et_9])]" name="parent_id"/>
+
+            <field ref="pcg_Classes_8_et_9" name="parent_id"/>
         </record>
         <record id="pcg_Comptes_90" model="account.account">
             <field name="name">Résultat</field>
@@ -8824,8 +8824,8 @@
             <field name="type">view</field>
             <field name="close_method">none</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_Classe_9])]" name="parent_id"/>
+
+            <field ref="pcg_Classe_9" name="parent_id"/>
         </record>
         <record id="pcg_900000" model="account.account">
             <field name="name">Compte de résultat</field>
@@ -8833,8 +8833,8 @@
             <field name="type">cloture</field>
             <field name="close_method">none</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_Comptes_90])]" name="parent_id"/>
+
+            <field ref="pcg_Comptes_90" name="parent_id"/>
         </record>
         <record id="pcg_Comptes_91" model="account.account">
             <field name="name">Bilan</field>
@@ -8842,8 +8842,8 @@
             <field name="type">view</field>
             <field name="close_method">none</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_Classe_9])]" name="parent_id"/>
+
+            <field ref="pcg_Classe_9" name="parent_id"/>
         </record>
         <record id="pcg_910000" model="account.account">
             <field name="name">Bilan d'ouverture</field>
@@ -8851,8 +8851,8 @@
             <field name="type">cloture</field>
             <field name="close_method">none</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_Comptes_91])]" name="parent_id"/>
+
+            <field ref="pcg_Comptes_91" name="parent_id"/>
         </record>
         <record id="pcg_911000" model="account.account">
             <field name="name">Bilan de clôture</field>
@@ -8860,8 +8860,8 @@
             <field name="type">cloture</field>
             <field name="close_method">none</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_Comptes_91])]" name="parent_id"/>
+
+            <field ref="pcg_Comptes_91" name="parent_id"/>
         </record>
         <record id="pcg_Comptes_92" model="account.account">
             <field name="name">Affectation du bénéfice</field>
@@ -8869,8 +8869,8 @@
             <field name="type">view</field>
             <field name="close_method">none</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_Classe_9])]" name="parent_id"/>
+
+            <field ref="pcg_Classe_9" name="parent_id"/>
         </record>
         <record id="pcg_920000" model="account.account">
             <field name="name">Participation au bénéfice de l'associé X</field>
@@ -8878,8 +8878,8 @@
             <field name="type">cloture</field>
             <field name="close_method">none</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_Comptes_92])]" name="parent_id"/>
+
+            <field ref="pcg_Comptes_92" name="parent_id"/>
         </record>
         <record id="pcg_921000" model="account.account">
             <field name="name">Participation au bénéfice de l'associé Y</field>
@@ -8887,8 +8887,8 @@
             <field name="type">cloture</field>
             <field name="close_method">none</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_Comptes_92])]" name="parent_id"/>
+
+            <field ref="pcg_Comptes_92" name="parent_id"/>
         </record>
         <record id="pcg_Comptes_99" model="account.account">
             <field name="name">Ecriture de regroupements et de corrections</field>
@@ -8896,8 +8896,8 @@
             <field name="type">view</field>
             <field name="close_method">none</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_Classe_9])]" name="parent_id"/>
+
+            <field ref="pcg_Classe_9" name="parent_id"/>
         </record>
         <record id="pcg_990000" model="account.account">
             <field name="name">Ecritures de regroupements des débiteurs</field>
@@ -8905,8 +8905,8 @@
             <field name="type">cloture</field>
             <field name="close_method">none</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_Comptes_99])]" name="parent_id"/>
+
+            <field ref="pcg_Comptes_99" name="parent_id"/>
         </record>
         <record id="pcg_991000" model="account.account">
             <field name="name">Ecritures de regroupements des créditeurs</field>
@@ -8914,8 +8914,8 @@
             <field name="type">cloture</field>
             <field name="close_method">none</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_Comptes_99])]" name="parent_id"/>
+
+            <field ref="pcg_Comptes_99" name="parent_id"/>
         </record>
         <record id="pcg_992000" model="account.account">
             <field name="name">Ecritures de corrections</field>
@@ -8923,8 +8923,8 @@
             <field name="type">cloture</field>
             <field name="close_method">none</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_Comptes_99])]" name="parent_id"/>
+
+            <field ref="pcg_Comptes_99" name="parent_id"/>
         </record>
         <record id="a_pay" model="account.account">
             <field name="name">Fournisseurs - Achats de biens et prestations de services</field>
@@ -8932,38 +8932,38 @@
             <field name="type">payable</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_401000])]" name="parent_id"/>
+
+            <field ref="pcg_401000" name="parent_id"/>
             <field eval="True" name="reconcile"/>
         </record>
-        
+
         <record id="account.property_account_payable" model="ir.property">
             <field eval="'account.account,'+str(a_pay)" name="value"/>
         </record>
-        
+
         <record id="a_recv" model="account.account">
             <field name="name">Clients - Ventes de biens ou de prestations de services</field>
             <field name="code">411100</field>
             <field name="type">receivable</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_411000])]" name="parent_id"/>
+
+            <field ref="pcg_411000" name="parent_id"/>
             <field eval="True" name="reconcile"/>
         </record>
-        
+
         <record id="account.property_account_receivable" model="ir.property">
             <field eval="'account.account,'+str(a_recv)" name="value"/>
         </record>
-        
+
         <record id="cash" model="account.account">
             <field name="name">Comptes en monnaie nationale</field>
             <field name="code">512100</field>
             <field name="type">cash</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_512000])]" name="parent_id"/>
+
+            <field ref="pcg_512000" name="parent_id"/>
         </record>
         <record id="a_expense" model="account.account">
             <field name="name">matières France</field>
@@ -8972,24 +8972,24 @@
             <field name="note">pour achats France</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_601000])]" name="parent_id"/>
+
+            <field ref="pcg_601000" name="parent_id"/>
         </record>
-        
+
         <record id="account.property_account_expense_categ" model="ir.property">
             <field eval="'account.account,'+str(a_expense)" name="value"/>
         </record>
-        
+
         <record id="a_sale" model="account.account">
             <field name="name">Ventes de produits finis 19,6%</field>
             <field name="code">701200</field>
             <field name="type">income</field>
             <field name="close_method">balance</field>
             <field eval="1" name="sign"/>
-            
-            <field eval="[(6,0,[pcg_701000])]" name="parent_id"/>
+
+            <field ref="pcg_701000" name="parent_id"/>
         </record>
-        
+
         <record id="account.property_account_income_categ" model="ir.property">
             <field eval="'account.account,'+str(a_sale)" name="value"/>
         </record>

From ab7203e49e06149fc0c2cea9e01073db05634d3c Mon Sep 17 00:00:00 2001
From: Jay Vora <jvo@tinyerp.com>
Date: Tue, 29 Jul 2008 16:48:24 +0530
Subject: [PATCH 11/12] removed temporary code for wizard of bob import.

bzr revid: jvo@tinyerp.com-20080729111824-arlrzjqlha16apv4
---
 addons/account/account.py       | 32 +-------------------------
 addons/account/account_view.xml | 40 ---------------------------------
 2 files changed, 1 insertion(+), 71 deletions(-)

diff --git a/addons/account/account.py b/addons/account/account.py
index 5b5435e39ab..f8150d3965c 100644
--- a/addons/account/account.py
+++ b/addons/account/account.py
@@ -497,6 +497,7 @@ class account_fiscalyear(osv.osv):
 
 	_defaults = {
 		'state': lambda *a: 'draft',
+#		'period_ids':lambda *a:[3],
 	}
 	_order = "date_start"
 	def create_period3(self,cr, uid, ids, context={}):
@@ -1812,34 +1813,3 @@ class account_chart_template(osv.osv):
 	}
 
 account_chart_template()
-
-# Multi charts of Accounts wizard
-
-class wizard_multi_charts_accounts(osv.osv_memory):
-	_name='wizard.multi.charts.accounts'
-	_columns = {
-		'company_id':fields.many2one('res.company','Company',required=True),
-		'chart_template_id': fields.many2one('account.chart.template','Chart Template',required=True),
-		'bank_accounts_id': fields.one2many('account.bank.accounts.wizard.bob', 'bank_account_id', 'Bank Accounts',required=True),
-    }
-
-#	def action_cancel(self,cr,uid,ids,conect=None):
-#		return {}
-
-	def action_create(self, cr, uid, ids, context=None):
-#		print "created"
-#		TODO: Here :Pending
-		return {}
-
-wizard_multi_charts_accounts()
-
-class account_bank_accounts_wizard_bob(osv.osv_memory):
-	_name='account.bank.accounts.wizard.bob'
-
-	_columns = {
-		'acc_no':fields.many2one('res.partner.bank','Account No.',required=True),
-		'bank_account_id':fields.many2one('wizard.multi.charts.accounts', 'Bank Account', required=True),
-		'bank_id':fields.many2one('res.bank','Bank', required=True),
-		'currency_id':fields.many2one('res.currency', 'Currency'),
-    }
-account_bank_accounts_wizard_bob()
\ No newline at end of file
diff --git a/addons/account/account_view.xml b/addons/account/account_view.xml
index 84b38172e4a..437f6f3a141 100644
--- a/addons/account/account_view.xml
+++ b/addons/account/account_view.xml
@@ -1602,45 +1602,5 @@
 
         <menuitem action="action_account_tax_template_form" id="menu_action_account_tax_template_form" parent="account_account_template_menu"/>
 
-		<!--  Wizard for Multi Charts of Accounts : BOB Import -->
-
-		<record id="view_wizard_multi_chart" model="ir.ui.view">
-            <field name="name">Create Multiple Charts of Accounts</field>
-            <field name="model">wizard.multi.charts.accounts</field>
-            <field name="type">form</field>
-            <field name="arch" type="xml">
-                <form string="Create Multiple Charts of Accounts">
-                	<field name="company_id" />
-                	<field name="chart_template_id" />
-                    <field colspan="4" mode="tree" name="bank_accounts_id" nolabel="1" widget="one2many_list">
-                        <form string="Bank Information">
-                            <field name="acc_no"/>
-                            <field name="bank_id"/>
-                            <field name="currency_id"/>
-                        </form>
-                        <tree editable="bottom" string="Bank Information">
-                            <field name="acc_no"/>
-                            <field name="bank_id"/>
-                            <field name="currency_id"/>
-                        </tree>
-                    </field>
-                    <group col="4" colspan="4">
-                        <button icon="gtk-cancel" special="cancel" type="object" string="Cancel"/>
-                        <button icon="gtk-ok" name="action_create" string="Create" type="object"/>
-                    </group>
-                </form>
-            </field>
-        </record>
-
-        <record id="action_wizard_multi_chart" model="ir.actions.act_window">
-            <field name="name">Create Multiple Charts of Accounts</field>
-            <field name="type">ir.actions.act_window</field>
-            <field name="res_model">wizard.multi.charts.accounts</field>
-            <field name="view_type">form</field>
-            <field name="view_mode">form</field>
-            <field name="target">new</field>
-        </record>
-
-		<menuitem parent="account.menu_finance_configuration" action="action_wizard_multi_chart" id="menu_wizard_bob"/>
     </data>
 </terp>

From 9381f3085b2287973383071269ffc4bb31f15111 Mon Sep 17 00:00:00 2001
From: Jay Vora <jvo@tinyerp.com>
Date: Tue, 29 Jul 2008 16:52:43 +0530
Subject: [PATCH 12/12] removed temporary code of account fiscal year.

bzr revid: jvo@tinyerp.com-20080729112243-296lqcm8611s2n53
---
 addons/account/account.py | 1 -
 1 file changed, 1 deletion(-)

diff --git a/addons/account/account.py b/addons/account/account.py
index f8150d3965c..8b66526025e 100644
--- a/addons/account/account.py
+++ b/addons/account/account.py
@@ -497,7 +497,6 @@ class account_fiscalyear(osv.osv):
 
 	_defaults = {
 		'state': lambda *a: 'draft',
-#		'period_ids':lambda *a:[3],
 	}
 	_order = "date_start"
 	def create_period3(self,cr, uid, ids, context={}):