diff --git a/account_be.xml b/account_be.xml
index f27a2c89f5..88e062f7dc 100644
--- a/account_be.xml
+++ b/account_be.xml
@@ -8,13 +8,15 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Plan de types de compte (Belgique)</field>
             <field name="name" lang="nl">Rekeningtypes (België)</field>
             <field name="sequence" eval="10"/>
+            <field name="statement" eval="None"/>
         </record>
         <record model="account.account.type.template" id="actif">
             <field name="name" lang="fr">Actif</field>
             <field name="name" lang="nl">Activa</field>
             <field name="sequence" eval="10"/>
             <field name="parent" ref="be"/>
-            <field name="balance_sheet" eval="True"/>
+            <field name="statement">balance</field>
+            <field name="assets" eval="True"/>
         </record>
 
         <record model="account.account.type.template" id="actif_immobilise">
@@ -22,6 +24,8 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="nl">Vaste activa</field>
             <field name="sequence" eval="10"/>
             <field name="parent" ref="actif"/>
+            <field name="statement">balance</field>
+            <field name="assets" eval="True"/>
         </record>
 
         <record model="account.account.type.template" id="actif_I">
@@ -29,6 +33,8 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="nl">I. Oprichtingskosten</field>
             <field name="sequence" eval="10"/>
             <field name="parent" ref="actif_immobilise"/>
+            <field name="statement">balance</field>
+            <field name="assets" eval="True"/>
         </record>
 
         <record model="account.account.type.template" id="actif_II">
@@ -36,6 +42,9 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="nl">II. Immateriële vaste activa</field>
             <field name="sequence" eval="20"/>
             <field name="parent" ref="actif_immobilise"/>
+            <field name="statement">balance</field>
+            <field name="assets" eval="True"/>
+            <field name="fixed_asset" depends="account_asset" eval="True"/>
         </record>
 
         <record model="account.account.type.template" id="actif_III">
@@ -43,42 +52,62 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="nl">III. Materiële vaste activa</field>
             <field name="sequence" eval="30"/>
             <field name="parent" ref="actif_immobilise"/>
+            <field name="statement">balance</field>
+            <field name="assets" eval="True"/>
+            <field name="fixed_asset" depends="account_asset" eval="True"/>
         </record>
         <record model="account.account.type.template" id="actif_III_A">
             <field name="name" lang="fr">A. Terrains et constructions</field>
             <field name="name" lang="nl">A. Terreinen en gebouwen</field>
             <field name="sequence" eval="10"/>
             <field name="parent" ref="actif_III"/>
+            <field name="statement">balance</field>
+            <field name="assets" eval="True"/>
+            <field name="fixed_asset" depends="account_asset" eval="True"/>
         </record>
         <record model="account.account.type.template" id="actif_III_B">
             <field name="name" lang="fr">B. Installations, machines et outillage</field>
             <field name="name" lang="nl">B. Installaties, machines en uitrusting</field>
             <field name="sequence" eval="20"/>
             <field name="parent" ref="actif_III"/>
+            <field name="statement">balance</field>
+            <field name="assets" eval="True"/>
+            <field name="fixed_asset" depends="account_asset" eval="True"/>
         </record>
         <record model="account.account.type.template" id="actif_III_C">
             <field name="name" lang="fr">C. Mobilier et matériel roulant</field>
             <field name="name" lang="nl">C. Meubilair en rollend materieel</field>
             <field name="sequence" eval="30"/>
             <field name="parent" ref="actif_III"/>
+            <field name="statement">balance</field>
+            <field name="assets" eval="True"/>
+            <field name="fixed_asset" depends="account_asset" eval="True"/>
         </record>
         <record model="account.account.type.template" id="actif_III_D">
             <field name="name" lang="fr">D. Location-financement et droits similaires</field>
             <field name="name" lang="nl">D. Leasing en soortgelijke rechten</field>
             <field name="sequence" eval="40"/>
             <field name="parent" ref="actif_III"/>
+            <field name="statement">balance</field>
+            <field name="assets" eval="True"/>
+            <field name="fixed_asset" depends="account_asset" eval="True"/>
         </record>
         <record model="account.account.type.template" id="actif_III_E">
             <field name="name" lang="fr">E. Autres immobilisations corporelles</field>
             <field name="name" lang="nl">E. Overige materiële vaste activa</field>
             <field name="sequence" eval="50"/>
             <field name="parent" ref="actif_III"/>
+            <field name="statement">balance</field>
+            <field name="assets" eval="True"/>
+            <field name="fixed_asset" depends="account_asset" eval="True"/>
         </record>
         <record model="account.account.type.template" id="actif_III_F">
             <field name="name" lang="fr">F. Immobilisations en cours et acomptes versés</field>
             <field name="name" lang="nl">F. Activa in aanbouw en vooruitbetalingen</field>
             <field name="sequence" eval="60"/>
             <field name="parent" ref="actif_III"/>
+            <field name="statement">balance</field>
+            <field name="assets" eval="True"/>
         </record>
 
         <record model="account.account.type.template" id="actif_IV">
@@ -86,60 +115,80 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="nl">IV. Financiële vaste activa</field>
             <field name="sequence" eval="40"/>
             <field name="parent" ref="actif_immobilise"/>
+            <field name="statement">balance</field>
+            <field name="assets" eval="True"/>
         </record>
         <record model="account.account.type.template" id="actif_IV_A">
             <field name="name" lang="fr">A. Entreprises liées</field>
             <field name="name" lang="nl">A. Verbonden ondernemingen</field>
             <field name="sequence" eval="10"/>
             <field name="parent" ref="actif_IV"/>
+            <field name="statement">balance</field>
+            <field name="assets" eval="True"/>
         </record>
         <record model="account.account.type.template" id="actif_IV_A_1">
             <field name="name" lang="fr">1. Participations</field>
             <field name="name" lang="nl">1. Deelnemingen</field>
             <field name="sequence" eval="10"/>
             <field name="parent" ref="actif_IV_A"/>
+            <field name="statement">balance</field>
+            <field name="assets" eval="True"/>
         </record>
         <record model="account.account.type.template" id="actif_IV_A_2">
             <field name="name" lang="fr">2. Créances</field>
             <field name="name" lang="nl">2. Vorderingen</field>
             <field name="sequence" eval="20"/>
             <field name="parent" ref="actif_IV_A"/>
+            <field name="statement">balance</field>
+            <field name="assets" eval="True"/>
         </record>
         <record model="account.account.type.template" id="actif_IV_B">
             <field name="name" lang="fr">B. Autres entreprises avec lesquelles il existe un lien de participation</field>
             <field name="name" lang="nl">B. Ondernemingen waarmee een deelnemingsverhouding bestaat</field>
             <field name="sequence" eval="20"/>
             <field name="parent" ref="actif_IV"/>
+            <field name="statement">balance</field>
+            <field name="assets" eval="True"/>
         </record>
         <record model="account.account.type.template" id="actif_IV_B_1">
             <field name="name" lang="fr">1. Participations</field>
             <field name="name" lang="nl">1. Deelnemingen</field>
             <field name="sequence" eval="10"/>
             <field name="parent" ref="actif_IV_B"/>
+            <field name="statement">balance</field>
+            <field name="assets" eval="True"/>
         </record>
         <record model="account.account.type.template" id="actif_IV_B_2">
             <field name="name" lang="fr">2. Créances</field>
             <field name="name" lang="nl">2. Vorderingen</field>
             <field name="sequence" eval="20"/>
             <field name="parent" ref="actif_IV_B"/>
+            <field name="statement">balance</field>
+            <field name="assets" eval="True"/>
         </record>
         <record model="account.account.type.template" id="actif_IV_C">
             <field name="name" lang="fr">C. Autres immobilisations financières</field>
             <field name="name" lang="nl">C. Andere financiële vaste activa</field>
             <field name="sequence" eval="30"/>
             <field name="parent" ref="actif_IV"/>
+            <field name="statement">balance</field>
+            <field name="assets" eval="True"/>
         </record>
         <record model="account.account.type.template" id="actif_IV_C_1">
             <field name="name" lang="fr">1. Actions et parts</field>
             <field name="name" lang="nl">1. Aandelen</field>
             <field name="sequence" eval="10"/>
             <field name="parent" ref="actif_IV_C"/>
+            <field name="statement">balance</field>
+            <field name="assets" eval="True"/>
         </record>
         <record model="account.account.type.template" id="actif_IV_C_2">
             <field name="name" lang="fr">2. Créances et cautionnements en numéraire</field>
             <field name="name" lang="nl">2. Vorderingen en borgtochten in contanten</field>
             <field name="sequence" eval="20"/>
             <field name="parent" ref="actif_IV_C"/>
+            <field name="statement">balance</field>
+            <field name="assets" eval="True"/>
         </record>
 
         <record model="account.account.type.template" id="actif_circulant">
@@ -147,6 +196,8 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="nl">Vlottende activa</field>
             <field name="sequence" eval="20"/>
             <field name="parent" ref="actif"/>
+            <field name="statement">balance</field>
+            <field name="assets" eval="True"/>
         </record>
 
         <record model="account.account.type.template" id="actif_V">
@@ -154,18 +205,24 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="nl">V. Vorderingen op meer dan één jaar</field>
             <field name="sequence" eval="10"/>
             <field name="parent" ref="actif_circulant"/>
+            <field name="statement">balance</field>
+            <field name="assets" eval="True"/>
         </record>
         <record model="account.account.type.template" id="actif_V_A">
             <field name="name" lang="fr">A. Créances commerciales</field>
             <field name="name" lang="nl">A. Handelsvorderingen</field>
             <field name="sequence" eval="10"/>
             <field name="parent" ref="actif_V"/>
+            <field name="statement">balance</field>
+            <field name="assets" eval="True"/>
         </record>
         <record model="account.account.type.template" id="actif_V_B">
             <field name="name" lang="fr">B. AUtres créances</field>
             <field name="name" lang="nl">B. Overige vorderingen</field>
             <field name="sequence" eval="20"/>
             <field name="parent" ref="actif_V"/>
+            <field name="statement">balance</field>
+            <field name="assets" eval="True"/>
         </record>
 
         <record model="account.account.type.template" id="actif_VI">
@@ -173,54 +230,77 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="nl">VI. Voorraden en bestellingen in uitvoering</field>
             <field name="sequence" eval="20"/>
             <field name="parent" ref="actif_circulant"/>
+            <field name="statement">balance</field>
+            <field name="assets" eval="True"/>
         </record>
         <record model="account.account.type.template" id="actif_VI_A">
             <field name="name" lang="fr">A. Stocks</field>
             <field name="name" lang="nl">A. Voorraden</field>
             <field name="sequence" eval="10"/>
             <field name="parent" ref="actif_VI"/>
+            <field name="statement">balance</field>
+            <field name="assets" eval="True"/>
         </record>
         <record model="account.account.type.template" id="actif_VI_A_1">
             <field name="name" lang="fr">1. Approvisionnements</field>
             <field name="name" lang="nl">1. Grond- en hulpstoffen</field>
             <field name="sequence" eval="10"/>
             <field name="parent" ref="actif_VI_A"/>
+            <field name="statement">balance</field>
+            <field name="assets" eval="True"/>
+            <field name="stock" eval="True"/>
         </record>
         <record model="account.account.type.template" id="actif_VI_A_2">
             <field name="name" lang="fr">2. En-cours de fabrication</field>
             <field name="name" lang="nl">2. Goederen in bewerking</field>
             <field name="sequence" eval="20"/>
             <field name="parent" ref="actif_VI_A"/>
+            <field name="statement">balance</field>
+            <field name="assets" eval="True"/>
+            <field name="stock" eval="True"/>
         </record>
         <record model="account.account.type.template" id="actif_VI_A_3">
             <field name="name" lang="fr">3. Produits finis</field>
             <field name="name" lang="nl">3. Gereed product</field>
             <field name="sequence" eval="30"/>
             <field name="parent" ref="actif_VI_A"/>
+            <field name="statement">balance</field>
+            <field name="assets" eval="True"/>
+            <field name="stock" eval="True"/>
         </record>
         <record model="account.account.type.template" id="actif_VI_A_4">
             <field name="name" lang="fr">4. Marchandises</field>
             <field name="name" lang="nl">4. Handelsgoederen</field>
             <field name="sequence" eval="40"/>
             <field name="parent" ref="actif_VI_A"/>
+            <field name="statement">balance</field>
+            <field name="assets" eval="True"/>
+            <field name="stock" eval="True"/>
         </record>
         <record model="account.account.type.template" id="actif_VI_A_5">
             <field name="name" lang="fr">5. Immeubles destinés à la vente</field>
             <field name="name" lang="nl">5. Onroerende goederen bestemd voor verkoop</field>
             <field name="sequence" eval="50"/>
             <field name="parent" ref="actif_VI_A"/>
+            <field name="statement">balance</field>
+            <field name="assets" eval="True"/>
+            <field name="stock" eval="True"/>
         </record>
         <record model="account.account.type.template" id="actif_VI_A_6">
             <field name="name" lang="fr">6. Acomptes versés</field>
             <field name="name" lang="nl">6. Vooruitbetalingen</field>
             <field name="sequence" eval="60"/>
             <field name="parent" ref="actif_VI_A"/>
+            <field name="statement">balance</field>
+            <field name="assets" eval="True"/>
         </record>
         <record model="account.account.type.template" id="actif_VI_B">
             <field name="name" lang="fr">B. Commandes en cours d'exécution</field>
             <field name="name" lang="nl">B. Bestellingen in uitvoering</field>
             <field name="sequence" eval="20"/>
             <field name="parent" ref="actif_VI"/>
+            <field name="statement">balance</field>
+            <field name="assets" eval="True"/>
         </record>
 
         <record model="account.account.type.template" id="actif_VII">
@@ -228,18 +308,25 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="nl">VII. Vorderingen op ten hoogste één jaar</field>
             <field name="sequence" eval="30"/>
             <field name="parent" ref="actif_circulant"/>
+            <field name="statement">balance</field>
+            <field name="assets" eval="True"/>
         </record>
         <record model="account.account.type.template" id="actif_VII_A">
             <field name="name" lang="fr">A. Créances commerciales</field>
             <field name="name" lang="nl">A. Handelsvorderingen</field>
             <field name="sequence" eval="10"/>
             <field name="parent" ref="actif_VII"/>
+            <field name="statement">balance</field>
+            <field name="assets" eval="True"/>
+            <field name="receivable" eval="True"/>
         </record>
         <record model="account.account.type.template" id="actif_VII_B">
             <field name="name" lang="fr">B. Autres créances</field>
             <field name="name" lang="nl">B. Overige vorderingen</field>
             <field name="sequence" eval="20"/>
             <field name="parent" ref="actif_VII"/>
+            <field name="statement">balance</field>
+            <field name="assets" eval="True"/>
         </record>
 
         <record model="account.account.type.template" id="actif_VIII">
@@ -247,18 +334,24 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="nl">VIII. Geldbeleggingen</field>
             <field name="sequence" eval="40"/>
             <field name="parent" ref="actif_circulant"/>
+            <field name="statement">balance</field>
+            <field name="assets" eval="True"/>
         </record>
         <record model="account.account.type.template" id="actif_VIII_A">
             <field name="name" lang="fr">A. Actions propres</field>
             <field name="name" lang="nl">A. Eigen aandelen</field>
             <field name="sequence" eval="10"/>
             <field name="parent" ref="actif_VIII"/>
+            <field name="statement">balance</field>
+            <field name="assets" eval="True"/>
         </record>
         <record model="account.account.type.template" id="actif_VIII_B">
             <field name="name" lang="fr">B. Autres placements</field>
             <field name="name" lang="nl">B. Overige beleggingen</field>
             <field name="sequence" eval="20"/>
             <field name="parent" ref="actif_VIII"/>
+            <field name="statement">balance</field>
+            <field name="assets" eval="True"/>
         </record>
 
         <record model="account.account.type.template" id="actif_IX">
@@ -266,6 +359,8 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="nl">IX. Liquide middelen</field>
             <field name="sequence" eval="50"/>
             <field name="parent" ref="actif_circulant"/>
+            <field name="statement">balance</field>
+            <field name="assets" eval="True"/>
         </record>
 
         <record model="account.account.type.template" id="actif_X">
@@ -273,6 +368,8 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="nl">X. Overlopende rekeningen</field>
             <field name="sequence" eval="30"/>
             <field name="parent" ref="actif"/>
+            <field name="statement">balance</field>
+            <field name="assets" eval="True"/>
         </record>
 
         <record model="account.account.type.template" id="passif">
@@ -280,8 +377,7 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="nl">Passiva</field>
             <field name="sequence" eval="20"/>
             <field name="parent" ref="be"/>
-            <field name="balance_sheet" eval="True"/>
-            <field name="display_balance">credit-debit</field>
+            <field name="statement">balance</field>
         </record>
 
         <record model="account.account.type.template" id="capitaux_propres">
@@ -289,7 +385,7 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="nl">Eigen vermogen</field>
             <field name="sequence" eval="10"/>
             <field name="parent" ref="passif"/>
-            <field name="display_balance">credit-debit</field>
+            <field name="statement">balance</field>
         </record>
 
         <record model="account.account.type.template" id="passif_I">
@@ -297,21 +393,21 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="nl">I. Kapitaal</field>
             <field name="sequence" eval="10"/>
             <field name="parent" ref="capitaux_propres"/>
-            <field name="display_balance">credit-debit</field>
+            <field name="statement">balance</field>
         </record>
         <record model="account.account.type.template" id="passif_I_A">
             <field name="name" lang="fr">A. Capital souscrit</field>
             <field name="name" lang="nl">A. Geplaatst kapitaal</field>
             <field name="sequence" eval="10"/>
             <field name="parent" ref="passif_I"/>
-            <field name="display_balance">credit-debit</field>
+            <field name="statement">balance</field>
         </record>
         <record model="account.account.type.template" id="passif_I_B">
             <field name="name" lang="fr">B. Capital non appelé</field>
             <field name="name" lang="nl">B. Niet-opgevraagd kapitaal</field>
             <field name="sequence" eval="20"/>
             <field name="parent" ref="passif_I"/>
-            <field name="display_balance">credit-debit</field>
+            <field name="statement">balance</field>
         </record>
 
         <record model="account.account.type.template" id="passif_II">
@@ -319,7 +415,7 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="nl">II. Uitgiftepremies</field>
             <field name="sequence" eval="20"/>
             <field name="parent" ref="capitaux_propres"/>
-            <field name="display_balance">credit-debit</field>
+            <field name="statement">balance</field>
         </record>
 
         <record model="account.account.type.template" id="passif_III">
@@ -327,7 +423,7 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="nl">III. Herwaarderingsmeerwaarden</field>
             <field name="sequence" eval="30"/>
             <field name="parent" ref="capitaux_propres"/>
-            <field name="display_balance">credit-debit</field>
+            <field name="statement">balance</field>
         </record>
 
         <record model="account.account.type.template" id="passif_IV">
@@ -335,49 +431,49 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="nl">IV. Reserves</field>
             <field name="sequence" eval="40"/>
             <field name="parent" ref="capitaux_propres"/>
-            <field name="display_balance">credit-debit</field>
+            <field name="statement">balance</field>
         </record>
         <record model="account.account.type.template" id="passif_IV_A">
             <field name="name" lang="fr">A. Réserve légale</field>
             <field name="name" lang="nl">A. Wettelijke reserve</field>
             <field name="sequence" eval="10"/>
             <field name="parent" ref="passif_IV"/>
-            <field name="display_balance">credit-debit</field>
+            <field name="statement">balance</field>
         </record>
         <record model="account.account.type.template" id="passif_IV_B">
             <field name="name" lang="fr">B. Réserves indisponibles</field>
             <field name="name" lang="nl">B. Onbeschikbare reserves</field>
             <field name="sequence" eval="20"/>
             <field name="parent" ref="passif_IV"/>
-            <field name="display_balance">credit-debit</field>
+            <field name="statement">balance</field>
         </record>
         <record model="account.account.type.template" id="passif_IV_B_1">
             <field name="name" lang="fr">1. Pour actions propres</field>
             <field name="name" lang="nl">1. Voor eigen aandelen</field>
             <field name="sequence" eval="10"/>
             <field name="parent" ref="passif_IV_B"/>
-            <field name="display_balance">credit-debit</field>
+            <field name="statement">balance</field>
         </record>
         <record model="account.account.type.template" id="passif_IV_B_2">
             <field name="name" lang="fr">2. Autres</field>
             <field name="name" lang="nl">2. Andere</field>
             <field name="sequence" eval="20"/>
             <field name="parent" ref="passif_IV_B"/>
-            <field name="display_balance">credit-debit</field>
+            <field name="statement">balance</field>
         </record>
         <record model="account.account.type.template" id="passif_IV_C">
             <field name="name" lang="fr">C. Réserves immunisées</field>
             <field name="name" lang="nl">C. Belastingvrije reserves</field>
             <field name="sequence" eval="30"/>
             <field name="parent" ref="passif_IV"/>
-            <field name="display_balance">credit-debit</field>
+            <field name="statement">balance</field>
         </record>
         <record model="account.account.type.template" id="passif_IV_D">
             <field name="name" lang="fr">D. Réserves disponibles</field>
             <field name="name" lang="nl">D. Beschikbare reserves</field>
             <field name="sequence" eval="40"/>
             <field name="parent" ref="passif_IV"/>
-            <field name="display_balance">credit-debit</field>
+            <field name="statement">balance</field>
         </record>
 
         <record model="account.account.type.template" id="passif_V">
@@ -385,7 +481,7 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="nl">V. Overgedragen winst (verlies)</field>
             <field name="sequence" eval="50"/>
             <field name="parent" ref="capitaux_propres"/>
-            <field name="display_balance">credit-debit</field>
+            <field name="statement">balance</field>
         </record>
 
         <record model="account.account.type.template" id="passif_VI">
@@ -393,7 +489,7 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="nl">VI. Kapitaalsubsidies</field>
             <field name="sequence" eval="60"/>
             <field name="parent" ref="capitaux_propres"/>
-            <field name="display_balance">credit-debit</field>
+            <field name="statement">balance</field>
         </record>
 
         <record model="account.account.type.template" id="provisions_impots_differes">
@@ -401,7 +497,7 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="nl">Voorzieningen en uitgestelde belastingen</field>
             <field name="sequence" eval="20"/>
             <field name="parent" ref="passif"/>
-            <field name="display_balance">credit-debit</field>
+            <field name="statement">balance</field>
         </record>
 
         <record model="account.account.type.template" id="passif_VII_A">
@@ -409,35 +505,35 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="nl">VII. A. Voorzieningen voor risico's en kosten</field>
             <field name="sequence" eval="10"/>
             <field name="parent" ref="provisions_impots_differes"/>
-            <field name="display_balance">credit-debit</field>
+            <field name="statement">balance</field>
         </record>
         <record model="account.account.type.template" id="passif_VII_A_1">
             <field name="name" lang="fr">1.Pensions et obligations similaires</field>
             <field name="name" lang="nl">1. Pensioenen en soortgelijke verplichtingen</field>
             <field name="sequence" eval="10"/>
             <field name="parent" ref="passif_VII_A"/>
-            <field name="display_balance">credit-debit</field>
+            <field name="statement">balance</field>
         </record>
         <record model="account.account.type.template" id="passif_VII_A_2">
             <field name="name" lang="fr">2. Charges fiscales</field>
             <field name="name" lang="nl">2. Belastingen</field>
             <field name="sequence" eval="20"/>
             <field name="parent" ref="passif_VII_A"/>
-            <field name="display_balance">credit-debit</field>
+            <field name="statement">balance</field>
         </record>
         <record model="account.account.type.template" id="passif_VII_A_3">
             <field name="name" lang="fr">3. Grosses réparations et gros entretien</field>
             <field name="name" lang="nl">3. Grote herstellings- en onderhoudswerken</field>
             <field name="sequence" eval="30"/>
             <field name="parent" ref="passif_VII_A"/>
-            <field name="display_balance">credit-debit</field>
+            <field name="statement">balance</field>
         </record>
         <record model="account.account.type.template" id="passif_VII_A_4">
             <field name="name" lang="fr">4. Autres risques et charges</field>
             <field name="name" lang="nl">4. Overige risico's en kosten</field>
             <field name="sequence" eval="40"/>
             <field name="parent" ref="passif_VII_A"/>
-            <field name="display_balance">credit-debit</field>
+            <field name="statement">balance</field>
         </record>
 
         <record model="account.account.type.template" id="passif_VII_B">
@@ -445,7 +541,7 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="nl">B. Uitgestelde belastingen</field>
             <field name="sequence" eval="20"/>
             <field name="parent" ref="provisions_impots_differes"/>
-            <field name="display_balance">credit-debit</field>
+            <field name="statement">balance</field>
         </record>
 
         <record model="account.account.type.template" id="dettes">
@@ -453,7 +549,7 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="nl">Schulden</field>
             <field name="sequence" eval="30"/>
             <field name="parent" ref="passif"/>
-            <field name="display_balance">credit-debit</field>
+            <field name="statement">balance</field>
         </record>
 
         <record model="account.account.type.template" id="passif_VIII">
@@ -461,84 +557,87 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="nl">VIII. Schulden op meer dan één jaar</field>
             <field name="sequence" eval="10"/>
             <field name="parent" ref="dettes"/>
-            <field name="display_balance">credit-debit</field>
+            <field name="statement">balance</field>
         </record>
         <record model="account.account.type.template" id="passif_VIII_A">
             <field name="name" lang="fr">A. Dettes financières</field>
             <field name="name" lang="nl">A. Financiële schulden</field>
             <field name="sequence" eval="10"/>
             <field name="parent" ref="passif_VIII"/>
-            <field name="display_balance">credit-debit</field>
+            <field name="statement">balance</field>
         </record>
         <record model="account.account.type.template" id="passif_VIII_A_1">
             <field name="name" lang="fr">1. Emprunts subordonnés</field>
             <field name="name" lang="nl">1. Achtergestelde leningen</field>
             <field name="sequence" eval="10"/>
             <field name="parent" ref="passif_VIII_A"/>
-            <field name="display_balance">credit-debit</field>
+            <field name="statement">balance</field>
         </record>
         <record model="account.account.type.template" id="passif_VIII_A_2">
             <field name="name" lang="fr">2. Emprunts obligatoires non subordonnés</field>
             <field name="name" lang="nl">2. Niet-achtergestelde obligatieleningen</field>
             <field name="sequence" eval="20"/>
             <field name="parent" ref="passif_VIII_A"/>
-            <field name="display_balance">credit-debit</field>
+            <field name="statement">balance</field>
         </record>
         <record model="account.account.type.template" id="passif_VIII_A_3">
             <field name="name" lang="fr">3. Dettes de location-financement et assimilées</field>
             <field name="name" lang="nl">3. Leasingschulden en soortgelijke schulden</field>
             <field name="sequence" eval="30"/>
             <field name="parent" ref="passif_VIII_A"/>
-            <field name="display_balance">credit-debit</field>
+            <field name="statement">balance</field>
         </record>
         <record model="account.account.type.template" id="passif_VIII_A_4">
             <field name="name" lang="fr">4. Etablissements de crédit</field>
             <field name="name" lang="nl">4. Kredietinstellingen</field>
             <field name="sequence" eval="40"/>
             <field name="parent" ref="passif_VIII_A"/>
-            <field name="display_balance">credit-debit</field>
+            <field name="statement">balance</field>
         </record>
         <record model="account.account.type.template" id="passif_VIII_A_5">
             <field name="name" lang="fr">5. Autres emprunts</field>
             <field name="name" lang="nl">5. Overige leningen</field>
             <field name="sequence" eval="50"/>
             <field name="parent" ref="passif_VIII_A"/>
-            <field name="display_balance">credit-debit</field>
+            <field name="statement">balance</field>
         </record>
         <record model="account.account.type.template" id="passif_VIII_B">
             <field name="name" lang="fr">B. Dettes commerciales</field>
             <field name="name" lang="nl">B. Handelsschulden</field>
             <field name="sequence" eval="20"/>
             <field name="parent" ref="passif_VIII"/>
-            <field name="display_balance">credit-debit</field>
+            <field name="statement">balance</field>
         </record>
         <record model="account.account.type.template" id="passif_VIII_B_1">
             <field name="name" lang="fr">1. Fournisseurs</field>
             <field name="name" lang="nl">1. Leveranciers</field>
             <field name="sequence" eval="10"/>
             <field name="parent" ref="passif_VIII_B"/>
-            <field name="display_balance">credit-debit</field>
+            <field name="statement">balance</field>
+            <field name="payable" eval="True"/>
         </record>
         <record model="account.account.type.template" id="passif_VIII_B_2">
             <field name="name" lang="fr">2. Effets à payer</field>
             <field name="name" lang="nl">2. Te betalen wissels</field>
             <field name="sequence" eval="20"/>
             <field name="parent" ref="passif_VIII_B"/>
-            <field name="display_balance">credit-debit</field>
+            <field name="statement">balance</field>
+            <field name="payable" eval="True"/>
         </record>
         <record model="account.account.type.template" id="passif_VIII_C">
             <field name="name" lang="fr">C. Acomptes reçus sur commandes</field>
             <field name="name" lang="nl">C. Ontvangen vooruitbetalingen op bestellingen</field>
             <field name="sequence" eval="30"/>
             <field name="parent" ref="passif_VIII"/>
-            <field name="display_balance">credit-debit</field>
+            <field name="statement">balance</field>
+            <field name="unearned_revenue" depends="sale_advance_payment" eval="True"/>
         </record>
         <record model="account.account.type.template" id="passif_VIII_D">
             <field name="name" lang="fr">D. Autres dettes</field>
             <field name="name" lang="nl">D. Overige schulden</field>
             <field name="sequence" eval="40"/>
             <field name="parent" ref="passif_VIII"/>
-            <field name="display_balance">credit-debit</field>
+            <field name="statement">balance</field>
         </record>
 
         <record model="account.account.type.template" id="passif_IX">
@@ -546,91 +645,94 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="nl">IX. Schulden op ten hoogste één jaar</field>
             <field name="sequence" eval="20"/>
             <field name="parent" ref="dettes"/>
-            <field name="display_balance">credit-debit</field>
+            <field name="statement">balance</field>
         </record>
         <record model="account.account.type.template" id="passif_IX_A">
             <field name="name" lang="fr">A. Dettes à plus d'un an échéant dans l'année</field>
             <field name="name" lang="nl">A. Schulden op meer dan één jaar die binnen het jaar vervallen</field>
             <field name="sequence" eval="10"/>
             <field name="parent" ref="passif_IX"/>
-            <field name="display_balance">credit-debit</field>
+            <field name="statement">balance</field>
         </record>
         <record model="account.account.type.template" id="passif_IX_B">
             <field name="name" lang="fr">B. Dettes financières</field>
             <field name="name" lang="nl">B. Financiële schulden</field>
             <field name="sequence" eval="20"/>
             <field name="parent" ref="passif_IX"/>
-            <field name="display_balance">credit-debit</field>
+            <field name="statement">balance</field>
         </record>
         <record model="account.account.type.template" id="passif_IX_B_1">
             <field name="name" lang="fr">1. Etablissements de crédit</field>
             <field name="name" lang="nl">1. Kredietinstellingen</field>
             <field name="sequence" eval="10"/>
             <field name="parent" ref="passif_IX_B"/>
-            <field name="display_balance">credit-debit</field>
+            <field name="statement">balance</field>
         </record>
         <record model="account.account.type.template" id="passif_IX_B_2">
             <field name="name" lang="fr">2. Autres emprunts</field>
             <field name="name" lang="nl">2. Overige leningen</field>
             <field name="sequence" eval="20"/>
             <field name="parent" ref="passif_IX_B"/>
-            <field name="display_balance">credit-debit</field>
+            <field name="statement">balance</field>
         </record>
         <record model="account.account.type.template" id="passif_IX_C">
             <field name="name" lang="fr">C. Dettes commerciales</field>
             <field name="name" lang="nl">C. Handelsschulden</field>
             <field name="sequence" eval="30"/>
             <field name="parent" ref="passif_IX"/>
-            <field name="display_balance">credit-debit</field>
+            <field name="statement">balance</field>
         </record>
         <record model="account.account.type.template" id="passif_IX_C_1">
             <field name="name" lang="fr">1. Fournisseurs</field>
             <field name="name" lang="nl">1. Leveranciers</field>
             <field name="sequence" eval="10"/>
             <field name="parent" ref="passif_IX_C"/>
-            <field name="display_balance">credit-debit</field>
+            <field name="statement">balance</field>
+            <field name="payable" eval="True"/>
         </record>
         <record model="account.account.type.template" id="passif_IX_C_2">
             <field name="name" lang="fr">2. Effets à payer</field>
             <field name="name" lang="nl">2. Te betalen wissels</field>
             <field name="sequence" eval="20"/>
             <field name="parent" ref="passif_IX_C"/>
-            <field name="display_balance">credit-debit</field>
+            <field name="statement">balance</field>
+            <field name="payable" eval="True"/>
         </record>
         <record model="account.account.type.template" id="passif_IX_D">
             <field name="name" lang="fr">D. Acomptes reçus sur commandes</field>
             <field name="name" lang="nl">D. Ontvangen vooruitbetalingen op bestellingen</field>
             <field name="sequence" eval="40"/>
             <field name="parent" ref="passif_IX"/>
-            <field name="display_balance">credit-debit</field>
+            <field name="statement">balance</field>
+            <field name="unearned_revenue" depends="sale_advance_payment" eval="True"/>
         </record>
         <record model="account.account.type.template" id="passif_IX_E">
             <field name="name" lang="fr">E. Dettes fiscales, salariales et sociales</field>
             <field name="name" lang="nl">E. Schulden met betrekking tot belastingen, bezoldigingen en sociale lasten</field>
             <field name="sequence" eval="50"/>
             <field name="parent" ref="passif_IX"/>
-            <field name="display_balance">credit-debit</field>
+            <field name="statement">balance</field>
         </record>
         <record model="account.account.type.template" id="passif_IX_E_1">
             <field name="name" lang="fr">1. Impôts</field>
             <field name="name" lang="nl">1. Belastingen</field>
             <field name="sequence" eval="10"/>
             <field name="parent" ref="passif_IX_E"/>
-            <field name="display_balance">credit-debit</field>
+            <field name="statement">balance</field>
         </record>
         <record model="account.account.type.template" id="passif_IX_E_2">
             <field name="name" lang="fr">2. Rémunérations et charges sociales</field>
             <field name="name" lang="nl">2. Bezoldigingen en sociale lasten</field>
             <field name="sequence" eval="20"/>
             <field name="parent" ref="passif_IX_E"/>
-            <field name="display_balance">credit-debit</field>
+            <field name="statement">balance</field>
         </record>
         <record model="account.account.type.template" id="passif_IX_F">
             <field name="name" lang="fr">F. Autres dettes</field>
             <field name="name" lang="nl">F. Overige schulden</field>
             <field name="sequence" eval="60"/>
             <field name="parent" ref="passif_IX"/>
-            <field name="display_balance">credit-debit</field>
+            <field name="statement">balance</field>
         </record>
 
         <record model="account.account.type.template" id="passif_X">
@@ -638,7 +740,7 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="nl">X. Overlopende rekeningen</field>
             <field name="sequence" eval="40"/>
             <field name="parent" ref="passif"/>
-            <field name="display_balance">credit-debit</field>
+            <field name="statement">balance</field>
         </record>
 
         <record model="account.account.type.template" id="affectations_prelevements">
@@ -646,7 +748,7 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="nl">Resultaatverwerking</field>
             <field name="sequence" eval="10"/>
             <field name="parent" ref="passif_V"/>
-            <field name="display_balance">credit-debit</field>
+            <field name="statement">balance</field>
         </record>
 
         <record model="account.account.type.template" id="affectations_prelevements_A">
@@ -654,7 +756,7 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="nl">A. Te bestemmen winst (verlies)</field>
             <field name="sequence" eval="10"/>
             <field name="parent" ref="affectations_prelevements"/>
-            <field name="display_balance">credit-debit</field>
+            <field name="statement">balance</field>
         </record>
 
         <record model="account.account.type.template" id="affectations_prelevements_A_1">
@@ -662,7 +764,7 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="nl">1. Te bestemmen winst (verlies) van het boekjaar</field>
             <field name="sequence" eval="10"/>
             <field name="parent" ref="affectations_prelevements_A"/>
-            <field name="display_balance">credit-debit</field>
+            <field name="statement">balance</field>
         </record>
 
         <record model="account.account.type.template" id="affectations_prelevements_A_2">
@@ -670,7 +772,7 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="nl">2. Overgedragen winst (verlies) van het vorige boekjaar</field>
             <field name="sequence" eval="20"/>
             <field name="parent" ref="affectations_prelevements_A"/>
-            <field name="display_balance">credit-debit</field>
+            <field name="statement">balance</field>
         </record>
 
         <record model="account.account.type.template" id="affectations_prelevements_B">
@@ -678,7 +780,7 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="nl">B. Onttrekking aan het eigen vermogen</field>
             <field name="sequence" eval="20"/>
             <field name="parent" ref="affectations_prelevements"/>
-            <field name="display_balance">credit-debit</field>
+            <field name="statement">balance</field>
         </record>
 
         <record model="account.account.type.template" id="affectations_prelevements_B_1">
@@ -686,7 +788,7 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="nl">1. aan het kapitaal en aan de uitgiftepremies</field>
             <field name="sequence" eval="10"/>
             <field name="parent" ref="affectations_prelevements_B"/>
-            <field name="display_balance">credit-debit</field>
+            <field name="statement">balance</field>
         </record>
 
         <record model="account.account.type.template" id="affectations_prelevements_B_2">
@@ -694,7 +796,7 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="nl">2. aan de reserves</field>
             <field name="sequence" eval="20"/>
             <field name="parent" ref="affectations_prelevements_B"/>
-            <field name="display_balance">credit-debit</field>
+            <field name="statement">balance</field>
         </record>
 
         <record model="account.account.type.template" id="affectations_prelevements_C">
@@ -702,7 +804,7 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="nl">C. Toevoeging aan het eigen vermogen</field>
             <field name="sequence" eval="30"/>
             <field name="parent" ref="affectations_prelevements"/>
-            <field name="display_balance">credit-debit</field>
+            <field name="statement">balance</field>
         </record>
 
         <record model="account.account.type.template" id="affectations_prelevements_C_1">
@@ -710,7 +812,7 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="nl">1. aan het kapitaal en aan de uitgiftepremies</field>
             <field name="sequence" eval="10"/>
             <field name="parent" ref="affectations_prelevements_C"/>
-            <field name="display_balance">credit-debit</field>
+            <field name="statement">balance</field>
         </record>
 
         <record model="account.account.type.template" id="affectations_prelevements_C_2">
@@ -718,7 +820,7 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="nl">2. aan de wettelijke reserve</field>
             <field name="sequence" eval="20"/>
             <field name="parent" ref="affectations_prelevements_C"/>
-            <field name="display_balance">credit-debit</field>
+            <field name="statement">balance</field>
         </record>
 
         <record model="account.account.type.template" id="affectations_prelevements_C_3">
@@ -726,7 +828,7 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="nl">3. aan de overige reserves</field>
             <field name="sequence" eval="30"/>
             <field name="parent" ref="affectations_prelevements_C"/>
-            <field name="display_balance">credit-debit</field>
+            <field name="statement">balance</field>
         </record>
 
         <record model="account.account.type.template" id="affectations_prelevements_D">
@@ -734,7 +836,7 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="nl">D. Over te dragen</field>
             <field name="sequence" eval="40"/>
             <field name="parent" ref="affectations_prelevements"/>
-            <field name="display_balance">credit-debit</field>
+            <field name="statement">balance</field>
         </record>
 
         <record model="account.account.type.template" id="affectations_prelevements_D_1">
@@ -742,7 +844,7 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="nl">1. Over te dragen winst</field>
             <field name="sequence" eval="10"/>
             <field name="parent" ref="affectations_prelevements_D"/>
-            <field name="display_balance">credit-debit</field>
+            <field name="statement">balance</field>
         </record>
 
         <record model="account.account.type.template" id="affectations_prelevements_D_2">
@@ -750,6 +852,7 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="nl">2. Over te dragen verlies</field>
             <field name="sequence" eval="20"/>
             <field name="parent" ref="affectations_prelevements_D"/>
+            <field name="statement">balance</field>
         </record>
 
         <record model="account.account.type.template" id="affectations_prelevements_E">
@@ -757,7 +860,7 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="nl">E. Tussenkomst van de vennoten in het verlies</field>
             <field name="sequence" eval="50"/>
             <field name="parent" ref="affectations_prelevements"/>
-            <field name="display_balance">credit-debit</field>
+            <field name="statement">balance</field>
         </record>
 
         <record model="account.account.type.template" id="affectations_prelevements_F">
@@ -765,7 +868,7 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="nl">F. Uit te keren winst</field>
             <field name="sequence" eval="60"/>
             <field name="parent" ref="affectations_prelevements"/>
-            <field name="display_balance">credit-debit</field>
+            <field name="statement">balance</field>
         </record>
 
         <record model="account.account.type.template" id="affectations_prelevements_F_1">
@@ -773,7 +876,7 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="nl">1. Vergoeding van het kapitaal</field>
             <field name="sequence" eval="10"/>
             <field name="parent" ref="affectations_prelevements_F"/>
-            <field name="display_balance">credit-debit</field>
+            <field name="statement">balance</field>
         </record>
 
         <record model="account.account.type.template" id="affectations_prelevements_F_2">
@@ -781,7 +884,7 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="nl">2. Bestuurders of zaakvoerders</field>
             <field name="sequence" eval="20"/>
             <field name="parent" ref="affectations_prelevements_F"/>
-            <field name="display_balance">credit-debit</field>
+            <field name="statement">balance</field>
         </record>
 
         <record model="account.account.type.template" id="affectations_prelevements_F_3">
@@ -789,7 +892,7 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="nl">3. Andere rechthebbenden</field>
             <field name="sequence" eval="30"/>
             <field name="parent" ref="affectations_prelevements_F"/>
-            <field name="display_balance">credit-debit</field>
+            <field name="statement">balance</field>
         </record>
 
 
@@ -798,8 +901,7 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="nl">Resultatenrekening</field>
             <field name="sequence" eval="10"/>
             <field name="parent" ref="affectations_prelevements_A_1"/>
-            <field name="income_statement" eval="True"/>
-            <field name="display_balance">credit-debit</field>
+            <field name="statement">income</field>
         </record>
 
         <record model="account.account.type.template" id="resultats_XIII">
@@ -807,7 +909,7 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="nl">XIII. Winst (Verlies) van het boekjaar vóór belasting</field>
             <field name="sequence" eval="10"/>
             <field name="parent" ref="resultats"/>
-            <field name="display_balance">credit-debit</field>
+            <field name="statement">income</field>
         </record>
 
         <record model="account.account.type.template" id="resultats_XI">
@@ -815,7 +917,7 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="nl">XI. Winst (Verlies) van het boekjaar</field>
             <field name="sequence" eval="10"/>
             <field name="parent" ref="resultats_XIII"/>
-            <field name="display_balance">credit-debit</field>
+            <field name="statement">income</field>
         </record>
 
         <record model="account.account.type.template" id="resultats_XII">
@@ -823,7 +925,7 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="nl">XII. Onttrekking aan de belastingvrije reserves - Overboeking naar de belastingvrije reserves</field>
             <field name="sequence" eval="20"/>
             <field name="parent" ref="resultats_XIII"/>
-            <field name="display_balance">credit-debit</field>
+            <field name="statement">income</field>
         </record>
 
         <record model="account.account.type.template" id="charges">
@@ -831,7 +933,7 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="nl">Bedrijfskosten</field>
             <field name="sequence" eval="10"/>
             <field name="parent" ref="resultats_XI"/>
-            <field name="display_balance">credit-debit</field>
+            <field name="statement">income</field>
         </record>
 
         <record model="account.account.type.template" id="resultats_II">
@@ -839,77 +941,81 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="nl">II. Bedrijfskosten</field>
             <field name="sequence" eval="10"/>
             <field name="parent" ref="charges"/>
-            <field name="display_balance">credit-debit</field>
+            <field name="statement">income</field>
         </record>
         <record model="account.account.type.template" id="resultats_II_A">
             <field name="name" lang="fr">A. Approvisionnements et marchandises</field>
             <field name="name" lang="nl">A. Handelsgoederen, grond- en hulpstoffen</field>
             <field name="sequence" eval="10"/>
             <field name="parent" ref="resultats_II"/>
-            <field name="display_balance">credit-debit</field>
+            <field name="statement">income</field>
         </record>
         <record model="account.account.type.template" id="resultats_II_A_1">
             <field name="name" lang="fr">1. Achats</field>
             <field name="name" lang="nl">1. Aankopen</field>
             <field name="sequence" eval="10"/>
             <field name="parent" ref="resultats_II_A"/>
-            <field name="display_balance">credit-debit</field>
+            <field name="statement">income</field>
+            <field name="expense" eval="True"/>
         </record>
         <record model="account.account.type.template" id="resultats_II_A_2">
             <field name="name" lang="fr">2. Variation des stocks</field>
             <field name="name" lang="nl">2. Voorraad: afname (toename)</field>
             <field name="sequence" eval="20"/>
             <field name="parent" ref="resultats_II_A"/>
-            <field name="display_balance">credit-debit</field>
+            <field name="statement">income</field>
+            <field name="stock" eval="True"/>
         </record>
         <record model="account.account.type.template" id="resultats_II_B">
             <field name="name" lang="fr">B. Services et biens divers</field>
             <field name="name" lang="nl">B. Diensten en diverse goederen</field>
             <field name="sequence" eval="20"/>
             <field name="parent" ref="resultats_II"/>
-            <field name="display_balance">credit-debit</field>
+            <field name="statement">income</field>
+            <field name="expense" eval="True"/>
         </record>
         <record model="account.account.type.template" id="resultats_II_C">
             <field name="name" lang="fr">C. Rémunérations, charges sociales et pensions</field>
             <field name="name" lang="nl">C. Bezoldigingen, sociale lasten en pensioenen</field>
             <field name="sequence" eval="30"/>
             <field name="parent" ref="resultats_II"/>
-            <field name="display_balance">credit-debit</field>
+            <field name="statement">income</field>
         </record>
         <record model="account.account.type.template" id="resultats_II_D">
             <field name="name" lang="fr">D. Amortissements et réductions de valeur sur frais d'établissement, sur immobilisations incorporelles et corporelles</field>
             <field name="name" lang="nl">D. Afschrijvingen en waardeverminderingen op oprichtingskosten, op immateriële en materiële vaste activa</field>
             <field name="sequence" eval="40"/>
             <field name="parent" ref="resultats_II"/>
-            <field name="display_balance">credit-debit</field>
+            <field name="statement">income</field>
         </record>
         <record model="account.account.type.template" id="resultats_II_E">
             <field name="name" lang="fr">E. Réductions de valeur sur stocks, sur commandes en cours d'exécution et sur créances commerciales</field>
             <field name="name" lang="nl">E. Waardeverminderingen op voorraden, op bestellingen in uitvoering en op handelsvorderingen: toevoegingen (terugnemingen)</field>
             <field name="sequence" eval="50"/>
             <field name="parent" ref="resultats_II"/>
-            <field name="display_balance">credit-debit</field>
+            <field name="statement">income</field>
+            <field name="stock" eval="True"/>
         </record>
         <record model="account.account.type.template" id="resultats_II_F">
             <field name="name" lang="fr">F. Provisions pour risques et charges</field>
             <field name="name" lang="nl">F. Voorzieningen voor risico's en kosten: toevoegingen (bestedingen en terugnemingen)</field>
             <field name="sequence" eval="60"/>
             <field name="parent" ref="resultats_II"/>
-            <field name="display_balance">credit-debit</field>
+            <field name="statement">income</field>
         </record>
         <record model="account.account.type.template" id="resultats_II_G">
             <field name="name" lang="fr">G. Autres charges d'exploitation</field>
             <field name="name" lang="nl">G. Andere bedrijfskosten</field>
             <field name="sequence" eval="70"/>
             <field name="parent" ref="resultats_II"/>
-            <field name="display_balance">credit-debit</field>
+            <field name="statement">income</field>
         </record>
         <record model="account.account.type.template" id="resultats_II_H">
             <field name="name" lang="fr">H. Charges d'exploitation portées à l'actif au titre de frais de restructuration</field>
             <field name="name" lang="nl">H. Als herstructureringskosten geactiveerde bedrijfskosten</field>
             <field name="sequence" eval="70"/>
             <field name="parent" ref="resultats_II"/>
-            <field name="display_balance">credit-debit</field>
+            <field name="statement">income</field>
         </record>
 
         <record model="account.account.type.template" id="resultats_V">
@@ -917,28 +1023,28 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="nl">V. Financiële kosten</field>
             <field name="sequence" eval="20"/>
             <field name="parent" ref="charges"/>
-            <field name="display_balance">credit-debit</field>
+            <field name="statement">income</field>
         </record>
         <record model="account.account.type.template" id="resultats_V_A">
             <field name="name" lang="fr">A. Charges des dettes</field>
             <field name="name" lang="nl">A. Kosten van schulden</field>
             <field name="sequence" eval="10"/>
             <field name="parent" ref="resultats_V"/>
-            <field name="display_balance">credit-debit</field>
+            <field name="statement">income</field>
         </record>
         <record model="account.account.type.template" id="resultats_V_B">
             <field name="name" lang="fr">B. Réductions de valeur sur actifs circulants autres que ceux visés sub. II. E.</field>
             <field name="name" lang="nl">B. Waardeverminderingen op vlottende activa andere dan voorraden, bestellingen in uitvoering en handelsvorderingen: toevoegingen (terugnemingen)</field>
             <field name="sequence" eval="20"/>
             <field name="parent" ref="resultats_V"/>
-            <field name="display_balance">credit-debit</field>
+            <field name="statement">income</field>
         </record>
         <record model="account.account.type.template" id="resultats_V_C">
             <field name="name" lang="fr">C. Autres charges financières</field>
             <field name="name" lang="nl">C. Andere financiële kosten</field>
             <field name="sequence" eval="30"/>
             <field name="parent" ref="resultats_V"/>
-            <field name="display_balance">credit-debit</field>
+            <field name="statement">income</field>
         </record>
 
         <record model="account.account.type.template" id="resultats_VIII">
@@ -946,49 +1052,49 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="nl">VIII. Uitzonderlijke kosten</field>
             <field name="sequence" eval="30"/>
             <field name="parent" ref="charges"/>
-            <field name="display_balance">credit-debit</field>
+            <field name="statement">income</field>
         </record>
         <record model="account.account.type.template" id="resultats_VIII_A">
             <field name="name" lang="fr">A. Amortissements et réductions de valeur exceptionnels sur frais d'établissement, sur immobilisations incorporelles et corporelles</field>
             <field name="name" lang="nl">A. Uitzonderlijke afschrijvingen en waardeverminderingen op oprichtingskosten, op immateriële en materiële vaste activa</field>
             <field name="sequence" eval="10"/>
             <field name="parent" ref="resultats_VIII"/>
-            <field name="display_balance">credit-debit</field>
+            <field name="statement">income</field>
         </record>
         <record model="account.account.type.template" id="resultats_VIII_B">
             <field name="name" lang="fr">B. Réductions de valeur sur immobilisations financières</field>
             <field name="name" lang="nl">B. Waardeverminderingen op financiële vaste activa</field>
             <field name="sequence" eval="20"/>
             <field name="parent" ref="resultats_VIII"/>
-            <field name="display_balance">credit-debit</field>
+            <field name="statement">income</field>
         </record>
         <record model="account.account.type.template" id="resultats_VIII_C">
             <field name="name" lang="fr">C. Provisions pour risques et charges exceptionnels</field>
             <field name="name" lang="nl">C. Voorzieningen voor uitzonderlijke risico's en kosten: toevoegingen (bestedingen)</field>
             <field name="sequence" eval="30"/>
             <field name="parent" ref="resultats_VIII"/>
-            <field name="display_balance">credit-debit</field>
+            <field name="statement">income</field>
         </record>
         <record model="account.account.type.template" id="resultats_VIII_D">
             <field name="name" lang="fr">D. Moins-values sur réalisation d'actifs immobilisés</field>
             <field name="name" lang="nl">D. Minderwaarden bij de realisatie van vaste activa</field>
             <field name="sequence" eval="40"/>
             <field name="parent" ref="resultats_VIII"/>
-            <field name="display_balance">credit-debit</field>
+            <field name="statement">income</field>
         </record>
         <record model="account.account.type.template" id="resultats_VIII_E">
             <field name="name" lang="fr">E. Autres charges exceptionnelles</field>
             <field name="name" lang="nl">E. Andere uitzonderlijke kosten</field>
             <field name="sequence" eval="50"/>
             <field name="parent" ref="resultats_VIII"/>
-            <field name="display_balance">credit-debit</field>
+            <field name="statement">income</field>
         </record>
         <record model="account.account.type.template" id="resultats_VIII_F">
             <field name="name" lang="fr">F. Charges exceptionnelles portées à l'actif au titre de frais de restructuration</field>
             <field name="name" lang="nl">F. Als herstructureringskosten geactiveerde uitzonderlijke kosten</field>
             <field name="sequence" eval="50"/>
             <field name="parent" ref="resultats_VIII"/>
-            <field name="display_balance">credit-debit</field>
+            <field name="statement">income</field>
         </record>
 
         <record model="account.account.type.template" id="resultats_IXbis_B">
@@ -996,7 +1102,7 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="nl">IXbis. B. Overboeking naar de uitgestelde belastingen</field>
             <field name="sequence" eval="40"/>
             <field name="parent" ref="charges"/>
-            <field name="display_balance">credit-debit</field>
+            <field name="statement">income</field>
         </record>
 
         <record model="account.account.type.template" id="resultats_X_A">
@@ -1004,7 +1110,7 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="nl">X. A. Belastingen</field>
             <field name="sequence" eval="50"/>
             <field name="parent" ref="charges"/>
-            <field name="display_balance">credit-debit</field>
+            <field name="statement">income</field>
         </record>
 
         <record model="account.account.type.template" id="produits">
@@ -1012,7 +1118,7 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="nl">Bedrijfsopbrengsten</field>
             <field name="sequence" eval="20"/>
             <field name="parent" ref="resultats_XI"/>
-            <field name="display_balance">credit-debit</field>
+            <field name="statement">income</field>
         </record>
 
         <record model="account.account.type.template" id="resultats_I">
@@ -1020,35 +1126,37 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="nl">I. Verkopen en prestaties</field>
             <field name="sequence" eval="10"/>
             <field name="parent" ref="produits"/>
-            <field name="display_balance">credit-debit</field>
+            <field name="statement">income</field>
         </record>
         <record model="account.account.type.template" id="resultats_I_A">
             <field name="name" lang="fr">A. Chiffre d'affaires</field>
             <field name="name" lang="nl">A. Omzet</field>
             <field name="sequence" eval="10"/>
             <field name="parent" ref="resultats_I"/>
-            <field name="display_balance">credit-debit</field>
+            <field name="statement">income</field>
+            <field name="revenue" eval="True"/>
         </record>
         <record model="account.account.type.template" id="resultats_I_B">
             <field name="name" lang="fr">B. Variation des en-cours de fabrication, des produits finis et des commandes en cours d'exécution</field>
             <field name="name" lang="nl">B. Voorraad goederen in bewerking en gereed product en bestellingen in uitvoering: toename (afname)</field>
             <field name="sequence" eval="20"/>
             <field name="parent" ref="resultats_I"/>
-            <field name="display_balance">credit-debit</field>
+            <field name="statement">income</field>
+            <field name="stock" eval="True"/>
         </record>
         <record model="account.account.type.template" id="resultats_I_C">
             <field name="name" lang="fr">C. Production immobilisée</field>
             <field name="name" lang="nl">C. Geproduceerde vaste activa</field>
             <field name="sequence" eval="30"/>
             <field name="parent" ref="resultats_I"/>
-            <field name="display_balance">credit-debit</field>
+            <field name="statement">income</field>
         </record>
         <record model="account.account.type.template" id="resultats_I_D">
             <field name="name" lang="fr">D. Autres produits d'exploitation</field>
             <field name="name" lang="nl">D. Andere bedrijfsopbrengsten</field>
             <field name="sequence" eval="40"/>
             <field name="parent" ref="resultats_I"/>
-            <field name="display_balance">credit-debit</field>
+            <field name="statement">income</field>
         </record>
 
         <record model="account.account.type.template" id="resultats_IV">
@@ -1056,28 +1164,28 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="nl">IV. Financiële opbrengsten</field>
             <field name="sequence" eval="20"/>
             <field name="parent" ref="produits"/>
-            <field name="display_balance">credit-debit</field>
+            <field name="statement">income</field>
         </record>
         <record model="account.account.type.template" id="resultats_IV_A">
             <field name="name" lang="fr">A. Produits des immobilisations financières</field>
             <field name="name" lang="nl">A. Opbrengsten uit financiële vaste activa</field>
             <field name="sequence" eval="10"/>
             <field name="parent" ref="resultats_IV"/>
-            <field name="display_balance">credit-debit</field>
+            <field name="statement">income</field>
         </record>
         <record model="account.account.type.template" id="resultats_IV_B">
             <field name="name" lang="fr">B. Produits des actifs circulants</field>
             <field name="name" lang="nl">B. Opbrengsten uit vlottende activa</field>
             <field name="sequence" eval="20"/>
             <field name="parent" ref="resultats_IV"/>
-            <field name="display_balance">credit-debit</field>
+            <field name="statement">income</field>
         </record>
         <record model="account.account.type.template" id="resultats_IV_C">
             <field name="name" lang="fr">C. Autres produits financiers</field>
             <field name="name" lang="nl">C. Andere financiële opbrengsten</field>
             <field name="sequence" eval="30"/>
             <field name="parent" ref="resultats_IV"/>
-            <field name="display_balance">credit-debit</field>
+            <field name="statement">income</field>
         </record>
 
         <record model="account.account.type.template" id="resultats_VII">
@@ -1085,42 +1193,42 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="nl">VII. Uitzonderlijke opbrengsten</field>
             <field name="sequence" eval="30"/>
             <field name="parent" ref="produits"/>
-            <field name="display_balance">credit-debit</field>
+            <field name="statement">income</field>
         </record>
         <record model="account.account.type.template" id="resultats_VII_A">
             <field name="name" lang="fr">A. Reprises d'amortissements et de réductions de valeur sur immobilisations incorporelles et corporelles</field>
             <field name="name" lang="nl">A. Terugneming van afschrijvingen en van waardeverminderingen op immateriële en materiële vaste activa</field>
             <field name="sequence" eval="10"/>
             <field name="parent" ref="resultats_VII"/>
-            <field name="display_balance">credit-debit</field>
+            <field name="statement">income</field>
         </record>
         <record model="account.account.type.template" id="resultats_VII_B">
             <field name="name" lang="fr">B. Reprises de réductions de valeur sur immobilisations financières</field>
             <field name="name" lang="nl">B. Terugneming van waardeverminderingen op financiële vaste activa</field>
             <field name="sequence" eval="20"/>
             <field name="parent" ref="resultats_VII"/>
-            <field name="display_balance">credit-debit</field>
+            <field name="statement">income</field>
         </record>
         <record model="account.account.type.template" id="resultats_VII_C">
             <field name="name" lang="fr">C. Reprises de provisions pour risques et charges exceptionnels</field>
             <field name="name" lang="nl">C. Terugneming van voorzieningen voor uitzonderlijke risico's en kosten</field>
             <field name="sequence" eval="30"/>
             <field name="parent" ref="resultats_VII"/>
-            <field name="display_balance">credit-debit</field>
+            <field name="statement">income</field>
         </record>
         <record model="account.account.type.template" id="resultats_VII_D">
             <field name="name" lang="fr">D. Plus-values sur réalisation d'actifs immobilisés</field>
             <field name="name" lang="nl">D. Meerwaarden bij de realisatie van vaste activa</field>
             <field name="sequence" eval="40"/>
             <field name="parent" ref="resultats_VII"/>
-            <field name="display_balance">credit-debit</field>
+            <field name="statement">income</field>
         </record>
         <record model="account.account.type.template" id="resultats_VII_E">
             <field name="name" lang="fr">E. Autres produits exceptionnels</field>
             <field name="name" lang="nl">E. Andere uitzonderlijke opbrengsten</field>
             <field name="sequence" eval="50"/>
             <field name="parent" ref="resultats_VII"/>
-            <field name="display_balance">credit-debit</field>
+            <field name="statement">income</field>
         </record>
 
         <record model="account.account.type.template" id="resultats_IXbis_A">
@@ -1128,7 +1236,7 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="nl">IXbis. A. Onttrekking aan de uitgestelde belastingen</field>
             <field name="sequence" eval="40"/>
             <field name="parent" ref="produits"/>
-            <field name="display_balance">credit-debit</field>
+            <field name="statement">income</field>
         </record>
 
         <record model="account.account.type.template" id="resultats_X_B">
@@ -1136,7 +1244,7 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="nl">X. B. Regularisering van belastingen en terugneming van voorzieningen voor belastingen</field>
             <field name="sequence" eval="50"/>
             <field name="parent" ref="produits"/>
-            <field name="display_balance">credit-debit</field>
+            <field name="statement">income</field>
         </record>
 
         <record model="account.account.type.template" id="hors_bilan">
@@ -1144,13 +1252,87 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="nl">Buiten balans</field>
             <field name="sequence" eval="30"/>
             <field name="parent" ref="be"/>
+            <field name="statement">off-balance</field>
+        </record>
+
+        <record model="account.account.type.template" id="hors_bilan_00">
+            <field name="name" lang="fr">Garanties constituees par des tiers pour compte de l'entreprise</field>
+            <field name="name" lang="nl">Zekerheden door derden gesteld voor rekening van de onderneming</field>
+            <field name="sequence" eval="0"/>
+            <field name="parent" ref="hors_bilan"/>
+            <field name="statement">off-balance</field>
+        </record>
+
+        <record model="account.account.type.template" id="hors_bilan_01">
+            <field name="name" lang="fr">Garanties constituees pour compte de tiers</field>
+            <field name="name" lang="nl">Persoonlijke zekerheden gesteld voor rekening van derden</field>
+            <field name="sequence" eval="10"/>
+            <field name="parent" ref="hors_bilan"/>
+            <field name="statement">off-balance</field>
+        </record>
+
+        <record model="account.account.type.template" id="hors_bilan_02">
+            <field name="name" lang="fr">Garanties reelles constituees sur avoirs propres</field>
+            <field name="name" lang="nl">Zakelijke zekerheden gesteld op eigen activa</field>
+            <field name="sequence" eval="20"/>
+            <field name="parent" ref="hors_bilan"/>
+            <field name="statement">off-balance</field>
+        </record>
+
+        <record model="account.account.type.template" id="hors_bilan_03">
+            <field name="name" lang="fr">Garanties reçues</field>
+            <field name="name" lang="nl">Ontvangen zekerheden</field>
+            <field name="sequence" eval="30"/>
+            <field name="parent" ref="hors_bilan"/>
+            <field name="statement">off-balance</field>
+        </record>
+
+        <record model="account.account.type.template" id="hors_bilan_04">
+            <field name="name" lang="fr">Biens et valeurs detenus par des tiers en leur nom mais aux risques et profits de l'entreprise</field>
+            <field name="name" lang="nl">Goederen en waarden gehouden door derden in hun naam, maar ten bate en voor risico van de onderneming</field>
+            <field name="sequence" eval="40"/>
+            <field name="parent" ref="hors_bilan"/>
+            <field name="statement">off-balance</field>
+        </record>
+
+        <record model="account.account.type.template" id="hors_bilan_05">
+            <field name="name" lang="fr">Engagements d'acquisition et de cession d'immobilisation</field>
+            <field name="name" lang="nl">Verplichtingen tot aan- en verkoop van vaste activa</field>
+            <field name="sequence" eval="50"/>
+            <field name="parent" ref="hors_bilan"/>
+            <field name="statement">off-balance</field>
+        </record>
+
+        <record model="account.account.type.template" id="hors_bilan_06">
+            <field name="name" lang="fr">Marches à terme</field>
+            <field name="name" lang="nl">Termijnovereenkomsten</field>
+            <field name="sequence" eval="60"/>
+            <field name="parent" ref="hors_bilan"/>
+            <field name="statement">off-balance</field>
+        </record>
+
+        <record model="account.account.type.template" id="hors_bilan_07">
+            <field name="name" lang="fr">Bien et valeurs de tiers détenue par l'entreprise</field>
+            <field name="name" lang="nl">Goederen en waarden van derden gehouden door de onderneming</field>
+            <field name="sequence" eval="70"/>
+            <field name="parent" ref="hors_bilan"/>
+            <field name="statement">off-balance</field>
+            <field name="deposit" depends="account_deposit" eval="True"/>
+        </record>
+
+        <record model="account.account.type.template" id="hors_bilan_09">
+            <field name="name" lang="fr">Droits et engagements divers</field>
+            <field name="name" lang="nl">Diverse rechten en verplichtingen</field>
+            <field name="sequence" eval="90"/>
+            <field name="parent" ref="hors_bilan"/>
+            <field name="statement">off-balance</field>
         </record>
 
         <record model="account.account.template" id="root">
             <field name="name" lang="fr">Plan comptable normalisé (Belgique)</field>
             <field name="name" lang="nl">Genormaliseerd rekeningstelsel (België)</field>
-            <field name="kind">view</field>
             <field name="type" ref="be"/>
+            <field name="closed" eval="True"/>
         </record>
 
     </data>
@@ -1160,7 +1342,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Droits &amp; engagements hors bilan</field>
             <field name="name" lang="nl">Niet in de balans opgenomen rechten en verplichtingen</field>
             <field name="code">0</field>
-            <field name="kind">view</field>
             <field name="parent" ref="root"/>
         </record>
 
@@ -1168,7 +1349,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Fonds propres, provisions pour risques &amp; charges et Dettes à plus d'un an</field>
             <field name="name" lang="nl">Eigen vermogen, voorzieningen voor risico's en kosten en schulden op meer dan één jaar</field>
             <field name="code">1</field>
-            <field name="kind">view</field>
             <field name="parent" ref="root"/>
         </record>
 
@@ -1176,7 +1356,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Frais d'établissement, actifs immobilisés et créances à plus d'un an</field>
             <field name="name" lang="nl">Oprichtingskosten, vaste activa en vorderingen op meer dan één jaar</field>
             <field name="code">2</field>
-            <field name="kind">view</field>
             <field name="parent" ref="root"/>
         </record>
 
@@ -1184,7 +1363,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Stock et commandes en cours d'exécution</field>
             <field name="name" lang="nl">Voorraden en bestellingen in uitvoering</field>
             <field name="code">3</field>
-            <field name="kind">view</field>
             <field name="parent" ref="root"/>
         </record>
 
@@ -1192,7 +1370,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Créances et dettes à un an au plus</field>
             <field name="name" lang="nl">Vorderingen en schulden op ten hoogste een jaar</field>
             <field name="code">4</field>
-            <field name="kind">view</field>
             <field name="parent" ref="root"/>
         </record>
 
@@ -1200,7 +1377,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Placements de trésorerie et valeurs disponibles</field>
             <field name="name" lang="nl">Geldbeleggingen en Liquide middelen</field>
             <field name="code">5</field>
-            <field name="kind">view</field>
             <field name="parent" ref="root"/>
         </record>
 
@@ -1208,7 +1384,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Charges</field>
             <field name="name" lang="nl">Kosten</field>
             <field name="code">6</field>
-            <field name="kind">view</field>
             <field name="parent" ref="root"/>
         </record>
 
@@ -1216,7 +1391,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Produits</field>
             <field name="name" lang="nl">Opbrengsten</field>
             <field name="code">7</field>
-            <field name="kind">view</field>
             <field name="parent" ref="root"/>
         </record>
 
@@ -1227,7 +1401,8 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Garanties constituees par des tiers pour compte de l'entreprise</field>
             <field name="name" lang="nl">Zekerheden door derden gesteld voor rekening van de onderneming</field>
             <field name="code">00</field>
-            <field name="kind">view</field>
+            <field name="type" ref="hors_bilan_00"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="0"/>
         </record>
 
@@ -1235,9 +1410,8 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Garanties constituees pour compte de tiers</field>
             <field name="name" lang="nl">Persoonlijke zekerheden gesteld voor rekening van derden</field>
             <field name="code">01</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
-            <field name="type" ref="hors_bilan"/>
+            <field name="type" ref="hors_bilan_01"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="0"/>
         </record>
 
@@ -1245,7 +1419,8 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Garanties reelles constituees sur avoirs propres</field>
             <field name="name" lang="nl">Zakelijke zekerheden gesteld op eigen activa</field>
             <field name="code">02</field>
-            <field name="kind">view</field>
+            <field name="type" ref="hors_bilan_02"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="0"/>
         </record>
 
@@ -1253,7 +1428,8 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Garanties reçues</field>
             <field name="name" lang="nl">Ontvangen zekerheden</field>
             <field name="code">03</field>
-            <field name="kind">view</field>
+            <field name="type" ref="hors_bilan_03"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="0"/>
         </record>
 
@@ -1261,7 +1437,8 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Biens et valeurs detenus par des tiers en leur nom mais aux risques et profits de l'entreprise</field>
             <field name="name" lang="nl">Goederen en waarden gehouden door derden in hun naam, maar ten bate en voor risico van de onderneming</field>
             <field name="code">04</field>
-            <field name="kind">view</field>
+            <field name="type" ref="hors_bilan_04"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="0"/>
         </record>
 
@@ -1269,7 +1446,8 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Engagements d'acquisition et de cession d'immobilisation</field>
             <field name="name" lang="nl">Verplichtingen tot aan- en verkoop van vaste activa</field>
             <field name="code">05</field>
-            <field name="kind">view</field>
+            <field name="type" ref="hors_bilan_05"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="0"/>
         </record>
 
@@ -1277,7 +1455,8 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Marches à terme</field>
             <field name="name" lang="nl">Termijnovereenkomsten</field>
             <field name="code">06</field>
-            <field name="kind">view</field>
+            <field name="type" ref="hors_bilan_06"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="0"/>
         </record>
 
@@ -1285,7 +1464,8 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Biens et valeurs de tiers detenus par l'entreprise</field>
             <field name="name" lang="nl">Goederen en waarden van derden gehouden door de onderneming</field>
             <field name="code">07</field>
-            <field name="kind">view</field>
+            <field name="type" ref="hors_bilan_07"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="0"/>
         </record>
 
@@ -1293,9 +1473,8 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Droits et engagements divers</field>
             <field name="name" lang="nl">Diverse rechten en verplichtingen</field>
             <field name="code">09</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
-            <field name="type" ref="hors_bilan"/>
+            <field name="type" ref="hors_bilan_09"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="0"/>
         </record>
 
@@ -1303,8 +1482,8 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Capital</field>
             <field name="name" lang="nl">Kapitaal</field>
             <field name="code">10</field>
-            <field name="kind">view</field>
             <field name="type" ref="passif_I"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="1"/>
         </record>
 
@@ -1312,9 +1491,8 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Primes d'émission</field>
             <field name="name" lang="nl">Uitgiftepremies</field>
             <field name="code">11</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="passif_II"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="1"/>
         </record>
 
@@ -1322,8 +1500,8 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Plus-values de réévaluation</field>
             <field name="name" lang="nl">Herwaarderingsmeerwaarden</field>
             <field name="code">12</field>
-            <field name="kind">view</field>
             <field name="type" ref="passif_III"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="1"/>
         </record>
 
@@ -1331,8 +1509,8 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Reserves</field>
             <field name="name" lang="nl">Reserves</field>
             <field name="code">13</field>
-            <field name="kind">view</field>
             <field name="type" ref="passif_IV"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="1"/>
         </record>
 
@@ -1340,8 +1518,8 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Bénéfice reporté (ou perte reportée)</field>
             <field name="name" lang="nl">Overgedragen winst - overgedragen verlies (-)</field>
             <field name="code">14</field>
-            <field name="kind">other</field>
             <field name="type" ref="passif_V"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="1"/>
         </record>
 
@@ -1349,8 +1527,8 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Subsides en capital</field>
             <field name="name" lang="nl">Kapitaalsubsidies</field>
             <field name="code">15</field>
-            <field name="kind">view</field>
             <field name="type" ref="passif_VI"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="1"/>
         </record>
 
@@ -1358,7 +1536,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Provisions pour risques et charges</field>
             <field name="name" lang="nl">Voorzieningen en uitgestelde belastingen</field>
             <field name="code">16</field>
-            <field name="kind">view</field>
             <field name="parent" ref="1"/>
         </record>
 
@@ -1366,8 +1543,8 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Dettes à plus d'un an</field>
             <field name="name" lang="nl">Schulden op meer dan één jaar</field>
             <field name="code">17</field>
-            <field name="kind">view</field>
             <field name="type" ref="passif_VIII"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="1"/>
         </record>
 
@@ -1375,8 +1552,8 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Frais d'établissement</field>
             <field name="name" lang="nl">Oprichtingskosten</field>
             <field name="code">20</field>
-            <field name="kind">view</field>
             <field name="type" ref="actif_I"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="2"/>
         </record>
 
@@ -1384,8 +1561,8 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Immobilisations incorporelles</field>
             <field name="name" lang="nl">Immateriële vaste activa</field>
             <field name="code">21</field>
-            <field name="kind">view</field>
             <field name="type" ref="actif_II"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="2"/>
         </record>
 
@@ -1393,8 +1570,8 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Terrains et constructions</field>
             <field name="name" lang="nl">Terreinen en gebouwen</field>
             <field name="code">22</field>
-            <field name="kind">view</field>
             <field name="type" ref="actif_III_A"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="2"/>
         </record>
 
@@ -1402,8 +1579,8 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Installations, machines et outillage</field>
             <field name="name" lang="nl">Installaties, machines en uitrusting</field>
             <field name="code">23</field>
-            <field name="kind">view</field>
             <field name="type" ref="actif_III_B"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="2"/>
         </record>
 
@@ -1411,8 +1588,8 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Mobilier et matériel roulant</field>
             <field name="name" lang="nl">Meubilair en rollend materieel</field>
             <field name="code">24</field>
-            <field name="kind">view</field>
             <field name="type" ref="actif_III_C"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="2"/>
         </record>
 
@@ -1420,8 +1597,8 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Immobilisation détenues en location - financement et droits similaires</field>
             <field name="name" lang="nl">Vaste activa in leasing of op grond van een soortgelijk recht</field>
             <field name="code">25</field>
-            <field name="kind">view</field>
             <field name="type" ref="actif_III_D"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="2"/>
         </record>
 
@@ -1429,8 +1606,8 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Autres immobilisations corporelles</field>
             <field name="name" lang="nl">Andere materiële vaste activa</field>
             <field name="code">26</field>
-            <field name="kind">view</field>
             <field name="type" ref="actif_III_E"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="2"/>
         </record>
 
@@ -1438,9 +1615,8 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Immobilisations corporelles en cours et acomptes versés</field>
             <field name="name" lang="nl">Vaste activa in aanbouw en vooruitbetalingen</field>
             <field name="code">27</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_III_F"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="2"/>
         </record>
 
@@ -1448,8 +1624,8 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Immobilisations financières</field>
             <field name="name" lang="nl">Financiële vaste activa</field>
             <field name="code">28</field>
-            <field name="kind">view</field>
             <field name="type" ref="actif_IV"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="2"/>
         </record>
 
@@ -1457,8 +1633,8 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Créances a plus d'un an</field>
             <field name="name" lang="nl">Vorderingen op meer dan één jaar</field>
             <field name="code">29</field>
-            <field name="kind">view</field>
             <field name="type" ref="actif_V"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="2"/>
         </record>
 
@@ -1466,8 +1642,8 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Approvisionnements - matières premières</field>
             <field name="name" lang="nl">Grondstoffen</field>
             <field name="code">30</field>
-            <field name="kind">view</field>
             <field name="type" ref="actif_VI_A_1"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="3"/>
         </record>
 
@@ -1475,8 +1651,8 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Approvisionnements et fournitures</field>
             <field name="name" lang="nl">Hulpstoffen</field>
             <field name="code">31</field>
-            <field name="kind">view</field>
             <field name="type" ref="actif_VI_A_1"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="3"/>
         </record>
 
@@ -1484,8 +1660,8 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">En-cours de fabrication</field>
             <field name="name" lang="nl">Goederen in bewerking</field>
             <field name="code">32</field>
-            <field name="kind">view</field>
             <field name="type" ref="actif_VI_A_2"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="3"/>
         </record>
 
@@ -1493,8 +1669,8 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Produits finis</field>
             <field name="name" lang="nl">Gereed product</field>
             <field name="code">33</field>
-            <field name="kind">view</field>
             <field name="type" ref="actif_VI_A_3"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="3"/>
         </record>
 
@@ -1502,8 +1678,8 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Marchandises</field>
             <field name="name" lang="nl">Handelsgoederen</field>
             <field name="code">34</field>
-            <field name="kind">view</field>
             <field name="type" ref="actif_VI_A_4"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="3"/>
         </record>
 
@@ -1511,8 +1687,8 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Immeubles destinés à la vente</field>
             <field name="name" lang="nl">Onroerende goederen bestemd voor verkoop</field>
             <field name="code">35</field>
-            <field name="kind">view</field>
             <field name="type" ref="actif_VI_A_5"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="3"/>
         </record>
 
@@ -1520,8 +1696,8 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Acomptes versés sur achats pour stocks</field>
             <field name="name" lang="nl">Vooruitbetalingen op voorraadinkopen</field>
             <field name="code">36</field>
-            <field name="kind">view</field>
             <field name="type" ref="actif_VI_A_6"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="3"/>
         </record>
 
@@ -1529,8 +1705,8 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Commandes en cours d'éxécution</field>
             <field name="name" lang="nl">Bestellingen in uitvoering</field>
             <field name="code">37</field>
-            <field name="kind">view</field>
             <field name="type" ref="actif_VI_B"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="3"/>
         </record>
 
@@ -1538,8 +1714,8 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Créances commerciales</field>
             <field name="name" lang="nl">Handelsvorderingen</field>
             <field name="code">40</field>
-            <field name="kind">view</field>
             <field name="type" ref="actif_VII_A"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="4"/>
         </record>
 
@@ -1547,8 +1723,8 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Autres créances</field>
             <field name="name" lang="nl">Overige vorderingen</field>
             <field name="code">41</field>
-            <field name="kind">view</field>
             <field name="type" ref="actif_VII_B"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="4"/>
         </record>
 
@@ -1556,7 +1732,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Dettes à plus d'un an échéant dans l'année</field>
             <field name="name" lang="nl">Schulden op meer dan één jaar die binnen het jaar vervallen</field>
             <field name="code">42</field>
-            <field name="kind">view</field>
             <field name="type" ref="passif_IX_A"/>
             <field name="parent" ref="4"/>
         </record>
@@ -1565,8 +1740,8 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Dettes financières</field>
             <field name="name" lang="nl">Financiële schulden</field>
             <field name="code">43</field>
-            <field name="kind">view</field>
             <field name="type" ref="passif_IX_B"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="4"/>
         </record>
 
@@ -1574,7 +1749,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Dettes commerciales</field>
             <field name="name" lang="nl">Handelsschulden</field>
             <field name="code">44</field>
-            <field name="kind">view</field>
             <field name="parent" ref="4"/>
         </record>
 
@@ -1582,7 +1756,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Dettes fiscales, salariales et sociales</field>
             <field name="name" lang="nl">Schulden met betrekking tot belastingen, bezoldigingen en sociale lasten</field>
             <field name="code">45</field>
-            <field name="kind">view</field>
             <field name="parent" ref="4"/>
         </record>
 
@@ -1590,8 +1763,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Acomptes reçus sur commandes</field>
             <field name="name" lang="nl">Ontvangen vooruitbetalingen op bestellingen</field>
             <field name="code">46</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="passif_IX_D"/>
             <field name="parent" ref="4"/>
         </record>
@@ -1600,8 +1771,8 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Dettes découlant de l'affectation du résultat</field>
             <field name="name" lang="nl">Schulden uit de bestemming van het resultaat</field>
             <field name="code">47</field>
-            <field name="kind">view</field>
             <field name="type" ref="passif_IX_F"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="4"/>
         </record>
 
@@ -1609,8 +1780,8 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Dettes diverses</field>
             <field name="name" lang="nl">Diverse schulden</field>
             <field name="code">48</field>
-            <field name="kind">view</field>
             <field name="type" ref="passif_IX_F"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="4"/>
         </record>
 
@@ -1618,7 +1789,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Comptes de régularisation et comptes d'attente</field>
             <field name="name" lang="nl">Overlopende rekeningen en wachtrekeningen</field>
             <field name="code">49</field>
-            <field name="kind">view</field>
             <field name="parent" ref="4"/>
         </record>
 
@@ -1626,8 +1796,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Actions propres</field>
             <field name="name" lang="nl">Eigen aandelen</field>
             <field name="code">50</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_VIII_A"/>
             <field name="parent" ref="5"/>
         </record>
@@ -1636,8 +1804,8 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Actions et parts</field>
             <field name="name" lang="nl">Aandelen</field>
             <field name="code">51</field>
-            <field name="kind">view</field>
             <field name="type" ref="actif_VIII_B"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="5"/>
         </record>
 
@@ -1645,8 +1813,8 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Titres à revenus fixe</field>
             <field name="name" lang="nl">Vastrentende effecten</field>
             <field name="code">52</field>
-            <field name="kind">view</field>
             <field name="type" ref="actif_VIII_B"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="5"/>
         </record>
 
@@ -1654,8 +1822,8 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Dépôts à terme</field>
             <field name="name" lang="nl">Termijndeposito's</field>
             <field name="code">53</field>
-            <field name="kind">view</field>
             <field name="type" ref="actif_VIII_B"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="5"/>
         </record>
 
@@ -1663,8 +1831,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Valeurs échues à l'encaissement</field>
             <field name="name" lang="nl">Te incasseren vervallen waarden</field>
             <field name="code">54</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_IX"/>
             <field name="parent" ref="5"/>
         </record>
@@ -1673,8 +1839,8 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Établissements de credit</field>
             <field name="name" lang="nl">Kredietinstellingen</field>
             <field name="code">55</field>
-            <field name="kind">view</field>
             <field name="type" ref="actif_IX"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="5"/>
         </record>
 
@@ -1682,8 +1848,8 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Office des chèques postaux</field>
             <field name="name" lang="nl">Postcheque en girodienst</field>
             <field name="code">56</field>
-            <field name="kind">view</field>
             <field name="type" ref="actif_IX"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="5"/>
         </record>
 
@@ -1691,8 +1857,8 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Caisses</field>
             <field name="name" lang="nl">Kassen</field>
             <field name="code">57</field>
-            <field name="kind">view</field>
             <field name="type" ref="actif_IX"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="5"/>
         </record>
 
@@ -1700,8 +1866,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Virements internes</field>
             <field name="name" lang="nl">Interne overboekingen</field>
             <field name="code">58</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_IX"/>
             <field name="parent" ref="5"/>
         </record>
@@ -1710,8 +1874,8 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Approvisionnements et marchandises</field>
             <field name="name" lang="nl">Handelsgoederen, grond- en hulpstoffen</field>
             <field name="code">60</field>
-            <field name="kind">view</field>
             <field name="type" ref="resultats_II_A"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="6"/>
         </record>
 
@@ -1719,8 +1883,8 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Services et bien divers</field>
             <field name="name" lang="nl">Diensten en diverse goederen</field>
             <field name="code">61</field>
-            <field name="kind">view</field>
             <field name="type" ref="resultats_II_B"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="6"/>
         </record>
 
@@ -1728,8 +1892,8 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Rémunérations, charges sociales et pensions</field>
             <field name="name" lang="nl">Bezoldigingen, sociale lasten en pensioenen</field>
             <field name="code">62</field>
-            <field name="kind">view</field>
             <field name="type" ref="resultats_II_C"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="6"/>
         </record>
 
@@ -1737,7 +1901,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Amortissements, réductions de valeur et provisions pour risques et charges</field>
             <field name="name" lang="nl">Afschrijvingen, waardeverminderingen en voorzieningen voor risico's en kosten</field>
             <field name="code">63</field>
-            <field name="kind">view</field>
             <field name="parent" ref="6"/>
         </record>
 
@@ -1745,8 +1908,8 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Autres charges d'exploitation</field>
             <field name="name" lang="nl">Andere bedrijfskosten</field>
             <field name="code">64</field>
-            <field name="kind">view</field>
             <field name="type" ref="resultats_II_G"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="6"/>
         </record>
 
@@ -1754,8 +1917,8 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Charges financières</field>
             <field name="name" lang="nl">Financiële kosten</field>
             <field name="code">65</field>
-            <field name="kind">view</field>
             <field name="type" ref="resultats_V"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="6"/>
         </record>
 
@@ -1763,8 +1926,8 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Charges exceptionnelles</field>
             <field name="name" lang="nl">Uitzonderlijke kosten</field>
             <field name="code">66</field>
-            <field name="kind">view</field>
             <field name="type" ref="resultats_VIII"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="6"/>
         </record>
 
@@ -1772,8 +1935,8 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Impôts sur le résultat</field>
             <field name="name" lang="nl">Belastingen op het resultaat</field>
             <field name="code">67</field>
-            <field name="kind">view</field>
             <field name="type" ref="resultats_X_A"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="6"/>
         </record>
 
@@ -1781,7 +1944,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Transferts aux impôts différés et aux réserves immunisées</field>
             <field name="name" lang="nl">Overboeking naar de uitgestelde belastingen en naar de belastingvrije reserves</field>
             <field name="code">68</field>
-            <field name="kind">view</field>
             <field name="parent" ref="6"/>
         </record>
 
@@ -1789,7 +1951,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Affectations et prélèvements</field>
             <field name="name" lang="nl">Resultaatverwerking</field>
             <field name="code">69</field>
-            <field name="kind">view</field>
             <field name="parent" ref="6"/>
         </record>
 
@@ -1797,8 +1958,8 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Chiffre d'affaires</field>
             <field name="name" lang="nl">Omzet</field>
             <field name="code">70</field>
-            <field name="kind">view</field>
             <field name="type" ref="resultats_I_A"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="7"/>
         </record>
 
@@ -1806,8 +1967,8 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Variation des stocks et des commandes en cours d'exécution</field>
             <field name="name" lang="nl">Wijzigingen in de voorraden en in de bestellingen in uitvoering</field>
             <field name="code">71</field>
-            <field name="kind">view</field>
             <field name="type" ref="resultats_I_B"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="7"/>
         </record>
 
@@ -1815,9 +1976,8 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Production immobilisée</field>
             <field name="name" lang="nl">Geproduceerde vaste activa</field>
             <field name="code">72</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="resultats_I_C"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="7"/>
         </record>
 
@@ -1825,8 +1985,8 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Autres produits d'exploitation</field>
             <field name="name" lang="nl">Andere bedrijfsopbrengsten</field>
             <field name="code">74</field>
-            <field name="kind">view</field>
             <field name="type" ref="resultats_I_D"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="7"/>
         </record>
 
@@ -1834,8 +1994,8 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Produits financiers</field>
             <field name="name" lang="nl">Financiële opbrengsten</field>
             <field name="code">75</field>
-            <field name="kind">view</field>
             <field name="type" ref="resultats_IV"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="7"/>
         </record>
 
@@ -1843,8 +2003,8 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Produits exceptionnels</field>
             <field name="name" lang="nl">Uitzonderlijke opbrengsten</field>
             <field name="code">76</field>
-            <field name="kind">view</field>
             <field name="type" ref="resultats_VII"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="7"/>
         </record>
 
@@ -1852,8 +2012,8 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Régularisations d'impôts et reprises de provisions fiscales</field>
             <field name="name" lang="nl">Regularisering van belastingen en terugneming van fiscale voorzieningen</field>
             <field name="code">77</field>
-            <field name="kind">view</field>
             <field name="type" ref="resultats_X_B"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="7"/>
         </record>
 
@@ -1861,7 +2021,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Prélèvements sur les réserves immunisées</field>
             <field name="name" lang="nl">Onttrekking aan de belastingvrije reserves en de uitgestelde belastingen</field>
             <field name="code">78</field>
-            <field name="kind">view</field>
             <field name="parent" ref="7"/>
         </record>
 
@@ -1869,7 +2028,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Affectations et prélèvements</field>
             <field name="name" lang="nl">Resultaatverwerking</field>
             <field name="code">79</field>
-            <field name="kind">view</field>
             <field name="parent" ref="7"/>
         </record>
 
@@ -1880,9 +2038,7 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Créanciers, bénéficiaires de garanties de tiers</field>
             <field name="name" lang="nl">Crediteuren van de onderneming, houders van door derden gestelde zekerheden</field>
             <field name="code">000</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
-            <field name="type" ref="hors_bilan"/>
+            <field name="type" ref="hors_bilan_00"/>
             <field name="parent" ref="00"/>
         </record>
 
@@ -1890,9 +2046,7 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Tiers constituants de garanties pour compte de l'entreprise</field>
             <field name="name" lang="nl">Derden, stellers van zekerheden voor rekening van de onderneming</field>
             <field name="code">001</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
-            <field name="type" ref="hors_bilan"/>
+            <field name="type" ref="hors_bilan_00"/>
             <field name="parent" ref="00"/>
         </record>
 
@@ -1900,9 +2054,7 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Débiteurs pour engagements sur effets</field>
             <field name="name" lang="nl">Debiteuren wegens verplichtingen uit wissels in omloop</field>
             <field name="code">010</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
-            <field name="type" ref="hors_bilan"/>
+            <field name="type" ref="hors_bilan_01"/>
             <field name="parent" ref="01"/>
         </record>
 
@@ -1910,7 +2062,8 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Créanciers d'engagements sur effets</field>
             <field name="name" lang="nl">Crediteuren wegens verplichtingen uit wissels in omloop</field>
             <field name="code">011</field>
-            <field name="kind">view</field>
+            <field name="type" ref="hors_bilan_01"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="01"/>
         </record>
 
@@ -1918,9 +2071,7 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Débiteurs pour autres garanties personnelles</field>
             <field name="name" lang="nl">Debiteuren wegens andere persoonlijke zekerheden</field>
             <field name="code">012</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
-            <field name="type" ref="hors_bilan"/>
+            <field name="type" ref="hors_bilan_01"/>
             <field name="parent" ref="01"/>
         </record>
 
@@ -1928,9 +2079,7 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Créanciers d'autres garanties personnelles</field>
             <field name="name" lang="nl">Crediteuren wegens andere persoonlijke zekerheden</field>
             <field name="code">013</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
-            <field name="type" ref="hors_bilan"/>
+            <field name="type" ref="hors_bilan_01"/>
             <field name="parent" ref="01"/>
         </record>
 
@@ -1938,9 +2087,7 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Créanciers de l'entreprise, bénéficiaires de garanties réelles</field>
             <field name="name" lang="nl">Crediteuren van de onderneming, houders van zakelijke zekerheden</field>
             <field name="code">020</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
-            <field name="type" ref="hors_bilan"/>
+            <field name="type" ref="hors_bilan_02"/>
             <field name="parent" ref="02"/>
         </record>
 
@@ -1948,9 +2095,7 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Garanties réelles constituées pour compte propre</field>
             <field name="name" lang="nl">Zakelijke zekerheden gesteld voor eigen rekening</field>
             <field name="code">021</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
-            <field name="type" ref="hors_bilan"/>
+            <field name="type" ref="hors_bilan_02"/>
             <field name="parent" ref="02"/>
         </record>
 
@@ -1958,9 +2103,7 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Créanciers de tiers, bénéficiaires de garanties réelles</field>
             <field name="name" lang="nl">Crediteuren van derden, houders van zakelijke zekerheden</field>
             <field name="code">022</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
-            <field name="type" ref="hors_bilan"/>
+            <field name="type" ref="hors_bilan_02"/>
             <field name="parent" ref="02"/>
         </record>
 
@@ -1968,9 +2111,7 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Garanties réelles constituées pour compte de tiers</field>
             <field name="name" lang="nl">Zakelijke zekerheden gesteld voor rekening van derden</field>
             <field name="code">023</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
-            <field name="type" ref="hors_bilan"/>
+            <field name="type" ref="hors_bilan_02"/>
             <field name="parent" ref="02"/>
         </record>
 
@@ -1978,9 +2119,7 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Dépôts statutaires</field>
             <field name="name" lang="nl">Statutaire bewaargevingen</field>
             <field name="code">030</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
-            <field name="type" ref="hors_bilan"/>
+            <field name="type" ref="hors_bilan_03"/>
             <field name="parent" ref="03"/>
         </record>
 
@@ -1988,9 +2127,7 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Déposants statutaires</field>
             <field name="name" lang="nl">Statutaire bewaargevers</field>
             <field name="code">031</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
-            <field name="type" ref="hors_bilan"/>
+            <field name="type" ref="hors_bilan_03"/>
             <field name="parent" ref="03"/>
         </record>
 
@@ -1998,9 +2135,7 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Garanties reçues</field>
             <field name="name" lang="nl">Ontvangen zekerheden</field>
             <field name="code">032</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
-            <field name="type" ref="hors_bilan"/>
+            <field name="type" ref="hors_bilan_03"/>
             <field name="parent" ref="03"/>
         </record>
 
@@ -2008,9 +2143,7 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Constituants de garanties</field>
             <field name="name" lang="nl">Zekerheidsstellers</field>
             <field name="code">033</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
-            <field name="type" ref="hors_bilan"/>
+            <field name="type" ref="hors_bilan_03"/>
             <field name="parent" ref="03"/>
         </record>
 
@@ -2018,9 +2151,7 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Tiers, détenteurs en leur nom mais aux risques et profits de l'entreprise de biens et de valeurs</field>
             <field name="name" lang="nl">Derden, houders in hun naam, maar ten bate en voor risico van de onderneming van goederen en waarden</field>
             <field name="code">040</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
-            <field name="type" ref="hors_bilan"/>
+            <field name="type" ref="hors_bilan_04"/>
             <field name="parent" ref="04"/>
         </record>
 
@@ -2028,9 +2159,7 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Biens et valeurs détenus par des tiers en leur nom mais aux risques et profits de l'entreprise</field>
             <field name="name" lang="nl">Goederen en waarden gehouden door derden in hun naam, maar ten bate en voor risico van de onderneming</field>
             <field name="code">041</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
-            <field name="type" ref="hors_bilan"/>
+            <field name="type" ref="hors_bilan_04"/>
             <field name="parent" ref="04"/>
         </record>
 
@@ -2038,9 +2167,7 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Engagements d'acquisition</field>
             <field name="name" lang="nl">Verplichtingen tot aankoop</field>
             <field name="code">050</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
-            <field name="type" ref="hors_bilan"/>
+            <field name="type" ref="hors_bilan_05"/>
             <field name="parent" ref="05"/>
         </record>
 
@@ -2048,9 +2175,7 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Créanciers d'engagements d'acquisition</field>
             <field name="name" lang="nl">Crediteuren wegens verplichtingen tot aankoop</field>
             <field name="code">051</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
-            <field name="type" ref="hors_bilan"/>
+            <field name="type" ref="hors_bilan_05"/>
             <field name="parent" ref="05"/>
         </record>
 
@@ -2058,9 +2183,7 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Débiteurs pour engagements de cession</field>
             <field name="name" lang="nl">Debiteuren wegens verplichtingen tot verkoop</field>
             <field name="code">052</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
-            <field name="type" ref="hors_bilan"/>
+            <field name="type" ref="hors_bilan_05"/>
             <field name="parent" ref="05"/>
         </record>
 
@@ -2068,9 +2191,7 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Engagements de cession</field>
             <field name="name" lang="nl">Verplichtingen tot verkoop</field>
             <field name="code">053</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
-            <field name="type" ref="hors_bilan"/>
+            <field name="type" ref="hors_bilan_05"/>
             <field name="parent" ref="05"/>
         </record>
 
@@ -2078,9 +2199,7 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Marchandises achetées à terme - à recevoir</field>
             <field name="name" lang="nl">Op termijn gekochte goederen - te ontvangen</field>
             <field name="code">060</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
-            <field name="type" ref="hors_bilan"/>
+            <field name="type" ref="hors_bilan_06"/>
             <field name="parent" ref="06"/>
         </record>
 
@@ -2088,9 +2207,7 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Créanciers pour marchandises achetées à terme</field>
             <field name="name" lang="nl">Crediteuren wegens op termijn gekochte goederen</field>
             <field name="code">061</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
-            <field name="type" ref="hors_bilan"/>
+            <field name="type" ref="hors_bilan_06"/>
             <field name="parent" ref="06"/>
         </record>
 
@@ -2098,9 +2215,7 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Débiteurs pour marchandises vendues à terme - à livrer</field>
             <field name="name" lang="nl">Debiteuren wegens op termijn verkochte goederen</field>
             <field name="code">062</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
-            <field name="type" ref="hors_bilan"/>
+            <field name="type" ref="hors_bilan_06"/>
             <field name="parent" ref="06"/>
         </record>
 
@@ -2108,9 +2223,7 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Marchandises vendues à terme - à livrer</field>
             <field name="name" lang="nl">Op termijn verkochte goederen - te leveren</field>
             <field name="code">063</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
-            <field name="type" ref="hors_bilan"/>
+            <field name="type" ref="hors_bilan_06"/>
             <field name="parent" ref="06"/>
         </record>
 
@@ -2118,9 +2231,7 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Devises achetées à terme - à recevoir</field>
             <field name="name" lang="nl">Op termijn gekochte deviezen - te ontvangen</field>
             <field name="code">064</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
-            <field name="type" ref="hors_bilan"/>
+            <field name="type" ref="hors_bilan_06"/>
             <field name="parent" ref="06"/>
         </record>
 
@@ -2128,9 +2239,7 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Créanciers pour devises achetées à terme</field>
             <field name="name" lang="nl">Crediteuren wegens op termijn gekochte deviezen</field>
             <field name="code">065</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
-            <field name="type" ref="hors_bilan"/>
+            <field name="type" ref="hors_bilan_06"/>
             <field name="parent" ref="06"/>
         </record>
 
@@ -2138,9 +2247,7 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Débiteurs pour devises vendues à terme</field>
             <field name="name" lang="nl">Debiteuren wegens op termijn verkochte deviezen</field>
             <field name="code">066</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
-            <field name="type" ref="hors_bilan"/>
+            <field name="type" ref="hors_bilan_06"/>
             <field name="parent" ref="06"/>
         </record>
 
@@ -2148,9 +2255,7 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Devises vendues à terme - à livrer</field>
             <field name="name" lang="nl">Op termijn verkochte deviezen - te leveren</field>
             <field name="code">067</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
-            <field name="type" ref="hors_bilan"/>
+            <field name="type" ref="hors_bilan_06"/>
             <field name="parent" ref="06"/>
         </record>
 
@@ -2158,7 +2263,8 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Droits d'usage à long terme</field>
             <field name="name" lang="nl">Gebruiksrechten op lange termijn</field>
             <field name="code">070</field>
-            <field name="kind">view</field>
+            <field name="type" ref="hors_bilan_07"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="07"/>
         </record>
 
@@ -2166,9 +2272,7 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Créanciers de loyers et redevances</field>
             <field name="name" lang="nl">Crediteuren wegens huurgelden en vergoedingen</field>
             <field name="code">071</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
-            <field name="type" ref="hors_bilan"/>
+            <field name="type" ref="hors_bilan_07"/>
             <field name="parent" ref="07"/>
         </record>
 
@@ -2176,9 +2280,7 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Biens et valeurs de tiers reçus en dépôt, en consignation, ou à façon</field>
             <field name="name" lang="nl">Goederen en waarden door derden in bewaring, in consignatie of in bewerking gegeven</field>
             <field name="code">072</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
-            <field name="type" ref="hors_bilan"/>
+            <field name="type" ref="hors_bilan_07"/>
             <field name="parent" ref="07"/>
         </record>
 
@@ -2186,9 +2288,7 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Commettants et déposants de biens et valeurs</field>
             <field name="name" lang="nl">Committenten en deponenten van goederen en waarden</field>
             <field name="code">073</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
-            <field name="type" ref="hors_bilan"/>
+            <field name="type" ref="hors_bilan_07"/>
             <field name="parent" ref="07"/>
         </record>
 
@@ -2196,9 +2296,7 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Biens et valeurs détenus pour compte ou aux risques et profits de tiers</field>
             <field name="name" lang="nl">Goederen en waarden gehouden voor rekening of ten bate en voor risico van derden</field>
             <field name="code">074</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
-            <field name="type" ref="hors_bilan"/>
+            <field name="type" ref="hors_bilan_07"/>
             <field name="parent" ref="07"/>
         </record>
 
@@ -2206,9 +2304,7 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Créanciers de biens et valeurs détenus pour compte de tiers ou à leurs risques et profits</field>
             <field name="name" lang="nl">Crediteuren wegens goederen en waarden gehouden voor rekening of ten bate en voor risico van derden</field>
             <field name="code">075</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
-            <field name="type" ref="hors_bilan"/>
+            <field name="type" ref="hors_bilan_07"/>
             <field name="parent" ref="07"/>
         </record>
 
@@ -2216,8 +2312,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Capital souscrit ou capital personnel</field>
             <field name="name" lang="nl">Geplaatst kapitaal</field>
             <field name="code">100</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="passif_I_A"/>
             <field name="parent" ref="10"/>
         </record>
@@ -2226,8 +2320,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Capital non appelé</field>
             <field name="name" lang="nl">Niet-opgevraagd kapitaal</field>
             <field name="code">101</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="passif_I_B"/>
             <field name="parent" ref="10"/>
         </record>
@@ -2236,8 +2328,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Plus-values de réévaluation sur immobilisations incorporelles</field>
             <field name="name" lang="nl">Herwaarderingsmeerwaarden op immateriële vaste activa</field>
             <field name="code">120</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="passif_III"/>
             <field name="parent" ref="12"/>
         </record>
@@ -2246,8 +2336,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Plus-values de réévaluation sur immobilisations corporelles</field>
             <field name="name" lang="nl">Herwaarderingsmeerwaarden op materiële vaste activa</field>
             <field name="code">121</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="passif_III"/>
             <field name="parent" ref="12"/>
         </record>
@@ -2256,8 +2344,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Plus-values de réévaluation sur immobilisations financières</field>
             <field name="name" lang="nl">Herwaarderingsmeerwaarden op financiële vaste activa</field>
             <field name="code">122</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="passif_III"/>
             <field name="parent" ref="12"/>
         </record>
@@ -2266,8 +2352,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Plus-values de réévaluation sur stocks</field>
             <field name="name" lang="nl">Herwaarderingsmeerwaarden op voorraden</field>
             <field name="code">123</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="passif_III"/>
             <field name="parent" ref="12"/>
         </record>
@@ -2276,8 +2360,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Reprises de réductions de valeur sur placements de trésorerie</field>
             <field name="name" lang="nl">Terugneming van waardeverminderingen op geldbeleggingen</field>
             <field name="code">124</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="passif_III"/>
             <field name="parent" ref="12"/>
         </record>
@@ -2286,8 +2368,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Réserve légale</field>
             <field name="name" lang="nl">Wettelijke reserve</field>
             <field name="code">130</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="passif_IV_A"/>
             <field name="parent" ref="13"/>
         </record>
@@ -2296,8 +2376,8 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Réserves indisponibles</field>
             <field name="name" lang="nl">Onbeschikbare reserves</field>
             <field name="code">131</field>
-            <field name="kind">view</field>
             <field name="type" ref="passif_IV_B"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="13"/>
         </record>
 
@@ -2305,8 +2385,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Réserves immunisées</field>
             <field name="name" lang="nl">Belastingvrije reserves</field>
             <field name="code">132</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="passif_IV_C"/>
             <field name="parent" ref="13"/>
         </record>
@@ -2315,7 +2393,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Réserves disponibles</field>
             <field name="name" lang="nl">Beschikbare reserves</field>
             <field name="code">133</field>
-            <field name="kind">other</field>
             <field name="type" ref="passif_IV_D"/>
             <field name="parent" ref="13"/>
         </record>
@@ -2324,8 +2401,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Provisions pour pensions et obligations similaires</field>
             <field name="name" lang="nl">Voorzieningen voor pensioenen en soortgelijke verplichtingen</field>
             <field name="code">160</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="passif_VII_A_1"/>
             <field name="parent" ref="16"/>
         </record>
@@ -2334,8 +2409,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Provisions pour charges fiscales</field>
             <field name="name" lang="nl">Voorzieningen voor belastingen</field>
             <field name="code">161</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="passif_VII_A_2"/>
             <field name="parent" ref="16"/>
         </record>
@@ -2344,8 +2417,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Provisions pour grosses réparations et gros entretiens</field>
             <field name="name" lang="nl">Voorzieningen voor grote herstellingswerken en grote onderhoudswerken</field>
             <field name="code">162</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="passif_VII_A_3"/>
             <field name="parent" ref="16"/>
         </record>
@@ -2354,8 +2425,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Provisions pour autres risques et charges</field>
             <field name="name" lang="nl">Voorzieningen voor overige risico's en kosten</field>
             <field name="code">163</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="passif_VII_A_4"/>
             <field name="parent" ref="16"/>
         </record>
@@ -2364,8 +2433,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Provisions pour autres risques et charges</field>
             <field name="name" lang="nl">Voorzieningen voor overige risico's en kosten</field>
             <field name="code">164</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="passif_VII_A_4"/>
             <field name="parent" ref="16"/>
         </record>
@@ -2374,8 +2441,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Provisions pour autres risques et charges</field>
             <field name="name" lang="nl">Voorzieningen voor overige risico's en kosten</field>
             <field name="code">165</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="passif_VII_A_4"/>
             <field name="parent" ref="16"/>
         </record>
@@ -2384,8 +2449,8 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Impôts différés</field>
             <field name="name" lang="nl">Uitgestelde belastingen</field>
             <field name="code">168</field>
-            <field name="kind">view</field>
             <field name="type" ref="passif_VII_B"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="16"/>
         </record>
 
@@ -2393,8 +2458,8 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Emprunts subordonnés</field>
             <field name="name" lang="nl">Achtergestelde leningen</field>
             <field name="code">170</field>
-            <field name="kind">view</field>
             <field name="type" ref="passif_VIII_A_1"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="17"/>
         </record>
 
@@ -2402,8 +2467,8 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Emprunts obligataires non subordonnés</field>
             <field name="name" lang="nl">Niet-achtergestelde obligatieleningen</field>
             <field name="code">171</field>
-            <field name="kind">view</field>
             <field name="type" ref="passif_VIII_A_2"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="17"/>
         </record>
 
@@ -2411,8 +2476,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Dettes de location - financement et assimilés</field>
             <field name="name" lang="nl">Leasingschulden en soortgelijke</field>
             <field name="code">172</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="passif_VIII_A_3"/>
             <field name="parent" ref="17"/>
         </record>
@@ -2421,8 +2484,8 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Etablissements de crédit</field>
             <field name="name" lang="nl">Kredietinstellingen</field>
             <field name="code">173</field>
-            <field name="kind">view</field>
             <field name="type" ref="passif_VIII_A_4"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="17"/>
         </record>
 
@@ -2430,8 +2493,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Autres emprunts</field>
             <field name="name" lang="nl">Overige leningen</field>
             <field name="code">174</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="passif_VIII_A_5"/>
             <field name="parent" ref="17"/>
         </record>
@@ -2440,8 +2501,8 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Dettes commerciales</field>
             <field name="name" lang="nl">Handelsschulden</field>
             <field name="code">175</field>
-            <field name="kind">view</field>
             <field name="type" ref="passif_VIII_B"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="17"/>
         </record>
 
@@ -2449,8 +2510,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Acomptes reçus sur commandes</field>
             <field name="name" lang="nl">Ontvangen vooruitbetalingen op bestellingen</field>
             <field name="code">176</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="passif_VIII_C"/>
             <field name="parent" ref="17"/>
         </record>
@@ -2459,8 +2518,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Cautionnements reçus en numéraires</field>
             <field name="name" lang="nl">Borgtochten ontvangen in contanten</field>
             <field name="code">178</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="passif_VIII_D"/>
             <field name="parent" ref="17"/>
         </record>
@@ -2469,9 +2526,8 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Dettes diverses</field>
             <field name="name" lang="nl">Overige schulden</field>
             <field name="code">179</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">view</field>
             <field name="type" ref="passif_VIII_D"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="17"/>
         </record>
 
@@ -2479,8 +2535,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Frais de constitution et d'augmentation de capital</field>
             <field name="name" lang="nl">Kosten van oprichting en kapitaalverhoging</field>
             <field name="code">200</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_I"/>
             <field name="parent" ref="20"/>
         </record>
@@ -2489,8 +2543,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Frais d'émission d'emprunts</field>
             <field name="name" lang="nl">Kosten bij uitgifte van leningen</field>
             <field name="code">201</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_I"/>
             <field name="parent" ref="20"/>
         </record>
@@ -2499,8 +2551,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Autres frais d'établissement</field>
             <field name="name" lang="nl">Overige oprichtingskosten</field>
             <field name="code">202</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_I"/>
             <field name="parent" ref="20"/>
         </record>
@@ -2509,8 +2559,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Intérêts intercalaires</field>
             <field name="name" lang="nl">Intercalaire interesten</field>
             <field name="code">203</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_I"/>
             <field name="parent" ref="20"/>
         </record>
@@ -2519,8 +2567,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Frais de restructuration</field>
             <field name="name" lang="nl">Herstructureringskosten</field>
             <field name="code">204</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_I"/>
             <field name="parent" ref="20"/>
         </record>
@@ -2529,8 +2575,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Frais de recherche et de développement</field>
             <field name="name" lang="nl">Kosten van onderzoek en ontwikkeling</field>
             <field name="code">210</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_II"/>
             <field name="parent" ref="21"/>
         </record>
@@ -2539,8 +2583,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Concessions, brevets, licences, savoir-faire, marques et droits similaires</field>
             <field name="name" lang="nl">Concessies, octrooien, licenties, knowhow, merken en soortgelijke rechten</field>
             <field name="code">211</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_II"/>
             <field name="parent" ref="21"/>
         </record>
@@ -2549,8 +2591,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Goodwill</field>
             <field name="name" lang="nl">Goodwill</field>
             <field name="code">212</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_II"/>
             <field name="parent" ref="21"/>
         </record>
@@ -2559,8 +2599,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Acomptes versés</field>
             <field name="name" lang="nl">Vooruitbetalingen</field>
             <field name="code">213</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_II"/>
             <field name="parent" ref="21"/>
         </record>
@@ -2569,8 +2607,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Terrains</field>
             <field name="name" lang="nl">Terreinen</field>
             <field name="code">220</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_III_A"/>
             <field name="parent" ref="22"/>
         </record>
@@ -2579,8 +2615,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Constructions</field>
             <field name="name" lang="nl">Gebouwen</field>
             <field name="code">221</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_III_A"/>
             <field name="parent" ref="22"/>
         </record>
@@ -2589,8 +2623,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Terrains bâtis</field>
             <field name="name" lang="nl">Bebouwde terreinen</field>
             <field name="code">222</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_III_A"/>
             <field name="parent" ref="22"/>
         </record>
@@ -2599,8 +2631,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Autres droits réels sur des immeubles</field>
             <field name="name" lang="nl">Overige zakelijke rechten op onroerende goederen</field>
             <field name="code">223</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_III_A"/>
             <field name="parent" ref="22"/>
         </record>
@@ -2609,8 +2639,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Terrains et constructions</field>
             <field name="name" lang="nl">Terreinen en gebouwen</field>
             <field name="code">250</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_III_D"/>
             <field name="parent" ref="25"/>
         </record>
@@ -2619,8 +2647,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Installations, machines et outillage</field>
             <field name="name" lang="nl">Installaties, machines en uitrusting</field>
             <field name="code">251</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_III_D"/>
             <field name="parent" ref="25"/>
         </record>
@@ -2629,8 +2655,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Mobilier et matériel roulant</field>
             <field name="name" lang="nl">Meubilair en rollend materieel</field>
             <field name="code">252</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_III_D"/>
             <field name="parent" ref="25"/>
         </record>
@@ -2639,8 +2663,8 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Participations dans des entreprises liées</field>
             <field name="name" lang="nl">Deelnemingen in verbonden ondernemingen</field>
             <field name="code">280</field>
-            <field name="kind">view</field>
             <field name="type" ref="actif_IV_A_1"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="28"/>
         </record>
 
@@ -2648,8 +2672,8 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Créances sur des entreprises liées</field>
             <field name="name" lang="nl">Vorderingen op verbonden ondernemingen</field>
             <field name="code">281</field>
-            <field name="kind">view</field>
             <field name="type" ref="actif_IV_A_2"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="28"/>
         </record>
 
@@ -2657,8 +2681,8 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Participations dans des entreprises avec lesquelles il existe un lien de participation</field>
             <field name="name" lang="nl">Deelnemingen in ondernemingen waarmee een deelnemingsverhouding bestaat</field>
             <field name="code">282</field>
-            <field name="kind">view</field>
             <field name="type" ref="actif_IV_B_1"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="28"/>
         </record>
 
@@ -2666,8 +2690,8 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Créances sur des entreprises avec lesquelles il existe un lien de participation</field>
             <field name="name" lang="nl">Vorderingen op ondernemingen waarmee een deelnemingsverhouding bestaat</field>
             <field name="code">283</field>
-            <field name="kind">view</field>
             <field name="type" ref="actif_IV_B_2"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="28"/>
         </record>
 
@@ -2675,8 +2699,8 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Autres actions et parts</field>
             <field name="name" lang="nl">Andere aandelen</field>
             <field name="code">284</field>
-            <field name="kind">view</field>
             <field name="type" ref="actif_IV_C_1"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="28"/>
         </record>
 
@@ -2684,8 +2708,8 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Autres créances</field>
             <field name="name" lang="nl">Overige vorderingen</field>
             <field name="code">285</field>
-            <field name="kind">view</field>
             <field name="type" ref="actif_IV_C_2"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="28"/>
         </record>
 
@@ -2693,8 +2717,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Cautionnements versés en numéraires</field>
             <field name="name" lang="nl">Borgtochten betaald in contanten</field>
             <field name="code">288</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_IV_C_2"/>
             <field name="parent" ref="28"/>
         </record>
@@ -2703,8 +2725,8 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Créances commerciales</field>
             <field name="name" lang="nl">Handelsvorderingen</field>
             <field name="code">290</field>
-            <field name="kind">view</field>
             <field name="type" ref="actif_V_A"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="29"/>
         </record>
 
@@ -2712,8 +2734,8 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Autres créances</field>
             <field name="name" lang="nl">Overige vorderingen</field>
             <field name="code">291</field>
-            <field name="kind">view</field>
             <field name="type" ref="actif_V_B"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="29"/>
         </record>
 
@@ -2721,8 +2743,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Valeur d'acquisition</field>
             <field name="name" lang="nl">Aanschaffingswaarde</field>
             <field name="code">300</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">stock</field>
             <field name="type" ref="actif_VI_A_1"/>
             <field name="parent" ref="30"/>
         </record>
@@ -2731,8 +2751,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Réductions de valeur actées</field>
             <field name="name" lang="nl">Geboekte waardeverminderingen (-)</field>
             <field name="code">309</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">stock</field>
             <field name="type" ref="actif_VI_A_1"/>
             <field name="parent" ref="30"/>
         </record>
@@ -2741,8 +2759,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Valeur d'acquisition</field>
             <field name="name" lang="nl">Aanschaffingswaarde</field>
             <field name="code">310</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">stock</field>
             <field name="type" ref="actif_VI_A_1"/>
             <field name="parent" ref="31"/>
         </record>
@@ -2751,8 +2767,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Réductions de valeur actées</field>
             <field name="name" lang="nl">Geboekte waardeverminderingen (-)</field>
             <field name="code">319</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">stock</field>
             <field name="type" ref="actif_VI_A_1"/>
             <field name="parent" ref="31"/>
         </record>
@@ -2761,8 +2775,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Valeur d'acquisition</field>
             <field name="name" lang="nl">Aanschaffingswaarde</field>
             <field name="code">320</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">stock</field>
             <field name="type" ref="actif_VI_A_2"/>
             <field name="parent" ref="32"/>
         </record>
@@ -2771,8 +2783,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Réductions de valeur actées</field>
             <field name="name" lang="nl">Geboekte waardeverminderingen (-)</field>
             <field name="code">329</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">stock</field>
             <field name="type" ref="actif_VI_A_2"/>
             <field name="parent" ref="32"/>
         </record>
@@ -2781,8 +2791,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Valeur d'acquisition</field>
             <field name="name" lang="nl">Aanschaffingswaarde</field>
             <field name="code">330</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">stock</field>
             <field name="type" ref="actif_VI_A_3"/>
             <field name="parent" ref="33"/>
         </record>
@@ -2791,8 +2799,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Réductions de valeur actées</field>
             <field name="name" lang="nl">Geboekte waardeverminderingen (-)</field>
             <field name="code">339</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">stock</field>
             <field name="type" ref="actif_VI_A_3"/>
             <field name="parent" ref="33"/>
         </record>
@@ -2801,8 +2807,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Valeur d'acquisition</field>
             <field name="name" lang="nl">Aanschaffingswaarde</field>
             <field name="code">340</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">stock</field>
             <field name="type" ref="actif_VI_A_4"/>
             <field name="parent" ref="34"/>
         </record>
@@ -2811,8 +2815,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Réductions de valeur actées</field>
             <field name="name" lang="nl">Geboekte waardeverminderingen (-)</field>
             <field name="code">349</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">stock</field>
             <field name="type" ref="actif_VI_A_4"/>
             <field name="parent" ref="34"/>
         </record>
@@ -2821,8 +2823,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Valeur d'acquisition</field>
             <field name="name" lang="nl">Aanschaffingswaarde</field>
             <field name="code">350</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">stock</field>
             <field name="type" ref="actif_VI_A_5"/>
             <field name="parent" ref="35"/>
         </record>
@@ -2831,8 +2831,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Réductions de valeurs actées</field>
             <field name="name" lang="nl">Geboekte waardeverminderingen (-)</field>
             <field name="code">359</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">stock</field>
             <field name="type" ref="actif_VI_A_5"/>
             <field name="parent" ref="35"/>
         </record>
@@ -2841,8 +2839,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Acomptes versés</field>
             <field name="name" lang="nl">Vooruitbetalingen</field>
             <field name="code">360</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_VI_A_6"/>
             <field name="parent" ref="36"/>
         </record>
@@ -2851,8 +2847,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Réductions de valeur actées</field>
             <field name="name" lang="nl">Geboekte waardeverminderingen (-)</field>
             <field name="code">369</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_VI_A_6"/>
             <field name="parent" ref="36"/>
         </record>
@@ -2861,8 +2855,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Valeur d'acquisition</field>
             <field name="name" lang="nl">Aanschaffingswaarde</field>
             <field name="code">370</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_VI_B"/>
             <field name="parent" ref="37"/>
         </record>
@@ -2871,8 +2863,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Bénéfice pris en compte</field>
             <field name="name" lang="nl">Toegerekende winst</field>
             <field name="code">371</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_VI_B"/>
             <field name="parent" ref="37"/>
         </record>
@@ -2881,8 +2871,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Réductions de valeur actées</field>
             <field name="name" lang="nl">Geboekte waardeverminderingen (-)</field>
             <field name="code">379</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_VI_B"/>
             <field name="parent" ref="37"/>
         </record>
@@ -2892,8 +2880,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="nl">Handelsdebiteuren</field>
             <field name="code">400</field>
             <field name="reconcile" eval="True"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">receivable</field>
             <field name="party_required" eval="True"/>
             <field name="type" ref="actif_VII_A"/>
             <field name="parent" ref="40"/>
@@ -2904,8 +2890,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="nl">Te innen wissels</field>
             <field name="code">401</field>
             <field name="reconcile" eval="True"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">receivable</field>
             <field name="party_required" eval="True"/>
             <field name="type" ref="actif_VII_A"/>
             <field name="parent" ref="40"/>
@@ -2915,8 +2899,7 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Produits à recevoir</field>
             <field name="name" lang="nl">Te innen opbrengsten</field>
             <field name="code">404</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">receivable</field>
+            <field name="reconcile" eval="True"/>
             <field name="party_required" eval="True"/>
             <field name="type" ref="actif_VII_A"/>
             <field name="parent" ref="40"/>
@@ -2926,8 +2909,7 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Acomptes versés</field>
             <field name="name" lang="nl">Vooruitbetalingen</field>
             <field name="code">406</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">receivable</field>
+            <field name="reconcile" eval="True"/>
             <field name="party_required" eval="True"/>
             <field name="type" ref="actif_VII_A"/>
             <field name="parent" ref="40"/>
@@ -2937,8 +2919,7 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Créances douteuses</field>
             <field name="name" lang="nl">Dubieuze debiteuren</field>
             <field name="code">407</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">receivable</field>
+            <field name="reconcile" eval="True"/>
             <field name="party_required" eval="True"/>
             <field name="type" ref="actif_VII_A"/>
             <field name="parent" ref="40"/>
@@ -2948,9 +2929,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Réductions de valeur actées</field>
             <field name="name" lang="nl">Geboekte waardeverminderingen (-)</field>
             <field name="code">409</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">receivable</field>
-            <field name="party_required" eval="True"/>
             <field name="type" ref="actif_VII_A"/>
             <field name="parent" ref="40"/>
         </record>
@@ -2959,8 +2937,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Capital appelé, non versé</field>
             <field name="name" lang="nl">Opgevraagd, niet-gestort kapitaal</field>
             <field name="code">410</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_VII_B"/>
             <field name="parent" ref="41"/>
         </record>
@@ -2969,8 +2945,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">T.V.A. a récupérer</field>
             <field name="name" lang="nl">Terug te vorderen btw</field>
             <field name="code">411</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_VII_B"/>
             <field name="parent" ref="41"/>
         </record>
@@ -2979,8 +2953,8 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Impôts et précomptes à récupérer</field>
             <field name="name" lang="nl">Terug te vorderen belastingen en voorheffingen</field>
             <field name="code">412</field>
-            <field name="kind">view</field>
             <field name="type" ref="actif_VII_B"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="41"/>
         </record>
 
@@ -2988,8 +2962,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Produits à recevoir</field>
             <field name="name" lang="nl">Te innen opbrengsten</field>
             <field name="code">414</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_VII_B"/>
             <field name="parent" ref="41"/>
         </record>
@@ -2998,8 +2970,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Créances diverses</field>
             <field name="name" lang="nl">Diverse vorderingen</field>
             <field name="code">416</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_VII_B"/>
             <field name="parent" ref="41"/>
         </record>
@@ -3008,8 +2978,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Créances douteuses</field>
             <field name="name" lang="nl">Dubieuze debiteuren</field>
             <field name="code">417</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_VII_B"/>
             <field name="parent" ref="41"/>
         </record>
@@ -3018,8 +2986,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Cautionnements versés en numéraires</field>
             <field name="name" lang="nl">Borgtochten betaald in contanten</field>
             <field name="code">418</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_VII_B"/>
             <field name="parent" ref="41"/>
         </record>
@@ -3028,8 +2994,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Réductions de valeur actées</field>
             <field name="name" lang="nl">Geboekte waardeverminderingen (-)</field>
             <field name="code">419</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_VII_B"/>
             <field name="parent" ref="41"/>
         </record>
@@ -3038,8 +3002,8 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Emprunts subordonnés</field>
             <field name="name" lang="nl">Achtergestelde leningen</field>
             <field name="code">420</field>
-            <field name="kind">view</field>
             <field name="type" ref="passif_IX_A"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="42"/>
         </record>
 
@@ -3047,8 +3011,8 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Emprunts obligataires non subordonnés</field>
             <field name="name" lang="nl">Niet-achtergestelde obligatieleningen</field>
             <field name="code">421</field>
-            <field name="kind">view</field>
             <field name="type" ref="passif_IX_A"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="42"/>
         </record>
 
@@ -3056,8 +3020,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Dettes de location - financement et assimilés</field>
             <field name="name" lang="nl">Leasingschulden en soortgelijke</field>
             <field name="code">422</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="passif_IX_A"/>
             <field name="parent" ref="42"/>
         </record>
@@ -3066,8 +3028,8 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Etablissements de crédit</field>
             <field name="name" lang="nl">Kredietinstellingen</field>
             <field name="code">423</field>
-            <field name="kind">view</field>
             <field name="type" ref="passif_IX_A"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="42"/>
         </record>
 
@@ -3075,8 +3037,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Autres emprunts</field>
             <field name="name" lang="nl">Overige leningen</field>
             <field name="code">424</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="passif_IX_A"/>
             <field name="parent" ref="42"/>
         </record>
@@ -3085,8 +3045,8 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Dettes commerciales</field>
             <field name="name" lang="nl">Handelsschulden</field>
             <field name="code">425</field>
-            <field name="kind">view</field>
             <field name="type" ref="passif_IX_A"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="42"/>
         </record>
 
@@ -3094,8 +3054,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Acomptes reçus sur commandes</field>
             <field name="name" lang="nl">Ontvangen vooruitbetalingen op bestellingen</field>
             <field name="code">426</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="passif_IX_A"/>
             <field name="parent" ref="42"/>
         </record>
@@ -3104,8 +3062,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Cautionnements reçus en numéraires</field>
             <field name="name" lang="nl">Borgtochten ontvangen in contanten</field>
             <field name="code">428</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="passif_IX_A"/>
             <field name="parent" ref="42"/>
         </record>
@@ -3114,8 +3070,8 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Dettes diverses</field>
             <field name="name" lang="nl">Overige schulden</field>
             <field name="code">429</field>
-            <field name="kind">view</field>
             <field name="type" ref="passif_IX_A"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="42"/>
         </record>
 
@@ -3123,8 +3079,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Établissements de crédit - Emprunts en compte à terme fixe</field>
             <field name="name" lang="nl">Kredietinstellingen - Leningen op rekeningen met vaste termijn</field>
             <field name="code">430</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="passif_IX_B_1"/>
             <field name="parent" ref="43"/>
         </record>
@@ -3133,8 +3087,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Établissements de crédit - Promesses</field>
             <field name="name" lang="nl">Kredietinstellingen - Promessen</field>
             <field name="code">431</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="passif_IX_B_1"/>
             <field name="parent" ref="43"/>
         </record>
@@ -3143,8 +3095,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Établissements de crédit - Crédits d'acceptation</field>
             <field name="name" lang="nl">Kredietinstellingen - Acceptkredieten</field>
             <field name="code">432</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="passif_IX_B_1"/>
             <field name="parent" ref="43"/>
         </record>
@@ -3153,8 +3103,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Établissements de crédit - Dettes en compte courant</field>
             <field name="name" lang="nl">Kredietinstellingen - Schulden in rekening courant</field>
             <field name="code">433</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="passif_IX_B_1"/>
             <field name="parent" ref="43"/>
         </record>
@@ -3163,8 +3111,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Autres emprunts</field>
             <field name="name" lang="nl">Overige leningen</field>
             <field name="code">439</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="passif_IX_B_2"/>
             <field name="parent" ref="43"/>
         </record>
@@ -3174,8 +3120,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="nl">Leveranciers</field>
             <field name="code">440</field>
             <field name="reconcile" eval="True"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">payable</field>
             <field name="party_required" eval="True"/>
             <field name="type" ref="passif_IX_C_1"/>
             <field name="parent" ref="44"/>
@@ -3185,8 +3129,7 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Effets à payer</field>
             <field name="name" lang="nl">Te betalen wissels</field>
             <field name="code">441</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">payable</field>
+            <field name="reconcile" eval="True"/>
             <field name="party_required" eval="True"/>
             <field name="type" ref="passif_IX_C_2"/>
             <field name="parent" ref="44"/>
@@ -3196,9 +3139,8 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Factures à recevoir</field>
             <field name="name" lang="nl">Te ontvangen facturen</field>
             <field name="code">444</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">payable</field>
             <field name="party_required" eval="True"/>
+            <field name="reconcile" eval="True"/>
             <field name="type" ref="passif_IX_C_1"/>
             <field name="parent" ref="44"/>
         </record>
@@ -3207,8 +3149,8 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Dettes fiscales estimées</field>
             <field name="name" lang="nl">Geraamd bedrag der belastingschulden</field>
             <field name="code">450</field>
-            <field name="kind">view</field>
             <field name="type" ref="passif_IX_E_1"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="45"/>
         </record>
 
@@ -3216,8 +3158,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">T.V.A. à payer</field>
             <field name="name" lang="nl">Te betalen btw</field>
             <field name="code">451</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="passif_IX_E_1"/>
             <field name="parent" ref="45"/>
         </record>
@@ -3226,17 +3166,15 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Impôts et taxes à payer</field>
             <field name="name" lang="nl">Te betalen belastingen en taksen</field>
             <field name="code">452</field>
-            <field name="kind">view</field>
-            <field name="parent" ref="45"/>
             <field name="type" ref="passif_IX_E_1"/>
+            <field name="closed" eval="True"/>
+            <field name="parent" ref="45"/>
         </record>
 
         <record model="account.account.template" id="453">
             <field name="name" lang="fr">Précomptes retenus</field>
             <field name="name" lang="nl">Ingehouden voorheffingen</field>
             <field name="code">453</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="passif_IX_E_1"/>
             <field name="parent" ref="45"/>
         </record>
@@ -3245,8 +3183,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Office National de la Sécurité Sociale</field>
             <field name="name" lang="nl">Rijksdienst voor Sociale Zekerheid</field>
             <field name="code">454</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="passif_IX_E_2"/>
             <field name="parent" ref="45"/>
         </record>
@@ -3255,8 +3191,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Rémunérations</field>
             <field name="name" lang="nl">Bezoldigingen</field>
             <field name="code">455</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="passif_IX_E_2"/>
             <field name="parent" ref="45"/>
         </record>
@@ -3265,8 +3199,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Pécules de vacances</field>
             <field name="name" lang="nl">Vakantiegeld</field>
             <field name="code">456</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="passif_IX_E_2"/>
             <field name="parent" ref="45"/>
         </record>
@@ -3275,8 +3207,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Autres dettes sociales</field>
             <field name="name" lang="nl">Andere sociale schulden</field>
             <field name="code">459</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="passif_IX_E_2"/>
             <field name="parent" ref="45"/>
         </record>
@@ -3285,8 +3215,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Dividendes et tantièmes d'exercices antérieurs</field>
             <field name="name" lang="nl">Dividenden en tantièmes over vorige boekjaren</field>
             <field name="code">470</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="passif_IX_F"/>
             <field name="parent" ref="47"/>
         </record>
@@ -3295,8 +3223,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Dividendes de l'exercice</field>
             <field name="name" lang="nl">Dividenden over het boekjaar</field>
             <field name="code">471</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="passif_IX_F"/>
             <field name="parent" ref="47"/>
         </record>
@@ -3305,8 +3231,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Tantièmes de l'exercice</field>
             <field name="name" lang="nl">Tantièmes over het boekjaar</field>
             <field name="code">472</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="passif_IX_F"/>
             <field name="parent" ref="47"/>
         </record>
@@ -3315,8 +3239,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Autres allocataires</field>
             <field name="name" lang="nl">Andere rechthebbenden</field>
             <field name="code">473</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="passif_IX_F"/>
             <field name="parent" ref="47"/>
         </record>
@@ -3325,8 +3247,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Obligations et coupons échus</field>
             <field name="name" lang="nl">Vervallen obligaties en coupons</field>
             <field name="code">480</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="passif_IX_F"/>
             <field name="parent" ref="48"/>
         </record>
@@ -3335,8 +3255,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Cautionnements reçus en numéraires</field>
             <field name="name" lang="nl">Borgtochten ontvangen in contanten</field>
             <field name="code">488</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="passif_IX_F"/>
             <field name="parent" ref="48"/>
         </record>
@@ -3345,8 +3263,8 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Autres dettes diverses</field>
             <field name="name" lang="nl">Andere diverse schulden</field>
             <field name="code">489</field>
-            <field name="kind">view</field>
             <field name="type" ref="passif_IX_F"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="48"/>
         </record>
 
@@ -3354,8 +3272,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Charges à reporter</field>
             <field name="name" lang="nl">Over te dragen kosten</field>
             <field name="code">490</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="passif_X"/>
             <field name="parent" ref="49"/>
         </record>
@@ -3364,8 +3280,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Produits acquis</field>
             <field name="name" lang="nl">Verkregen opbrengsten</field>
             <field name="code">491</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="passif_X"/>
             <field name="parent" ref="49"/>
         </record>
@@ -3374,8 +3288,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Charges à imputer</field>
             <field name="name" lang="nl">Toe te rekenen kosten</field>
             <field name="code">492</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="passif_X"/>
             <field name="parent" ref="49"/>
         </record>
@@ -3384,8 +3296,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Produits à reporter</field>
             <field name="name" lang="nl">Over te dragen opbrengsten</field>
             <field name="code">493</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="passif_X"/>
             <field name="parent" ref="49"/>
         </record>
@@ -3394,8 +3304,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Comptes d'attente</field>
             <field name="name" lang="nl">Wachtrekeningen</field>
             <field name="code">499</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="passif_X"/>
             <field name="parent" ref="49"/>
         </record>
@@ -3404,8 +3312,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Valeur d'acquisition</field>
             <field name="name" lang="nl">Aanschaffingswaarde</field>
             <field name="code">510</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_VIII_B"/>
             <field name="parent" ref="51"/>
         </record>
@@ -3414,8 +3320,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Montants non appelés</field>
             <field name="name" lang="nl">Niet-opgevraagde bedragen (-)</field>
             <field name="code">511</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_VIII_B"/>
             <field name="parent" ref="51"/>
         </record>
@@ -3424,8 +3328,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Réductions de valeur actées</field>
             <field name="name" lang="nl">Geboekte waardeverminderingen (-)</field>
             <field name="code">519</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_VIII_B"/>
             <field name="parent" ref="51"/>
         </record>
@@ -3434,8 +3336,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Valeur d'acquisition</field>
             <field name="name" lang="nl">Aanschaffingswaarde</field>
             <field name="code">520</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_VIII_B"/>
             <field name="parent" ref="52"/>
         </record>
@@ -3444,8 +3344,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Réductions de valeur actées</field>
             <field name="name" lang="nl">Geboekte waardeverminderingen (-)</field>
             <field name="code">529</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_VIII_B"/>
             <field name="parent" ref="52"/>
         </record>
@@ -3454,8 +3352,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">De plus d'un an</field>
             <field name="name" lang="nl">Op meer dan één jaar</field>
             <field name="code">530</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_VIII_B"/>
             <field name="parent" ref="53"/>
         </record>
@@ -3464,8 +3360,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">De plus d'un mois et à un an au plus</field>
             <field name="name" lang="nl">Op meer dan één maand en op ten hoogste één jaar</field>
             <field name="code">531</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_VIII_B"/>
             <field name="parent" ref="53"/>
         </record>
@@ -3474,8 +3368,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">D'un mois au plus</field>
             <field name="name" lang="nl">Op ten hoogste één maand</field>
             <field name="code">532</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_VIII_B"/>
             <field name="parent" ref="53"/>
         </record>
@@ -3484,8 +3376,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Réductions de valeur actées</field>
             <field name="name" lang="nl">Geboekte waardeverminderingen (-)</field>
             <field name="code">539</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_VIII_B"/>
             <field name="parent" ref="53"/>
         </record>
@@ -3494,8 +3384,8 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Compte</field>
             <field name="name" lang="nl">Rekeningen</field>
             <field name="code">550</field>
-            <field name="kind">view</field>
             <field name="type" ref="actif_IX"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="55"/>
         </record>
 
@@ -3503,8 +3393,8 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Compte</field>
             <field name="name" lang="nl">Rekening</field>
             <field name="code">551</field>
-            <field name="kind">view</field>
             <field name="type" ref="actif_IX"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="55"/>
         </record>
 
@@ -3512,8 +3402,8 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Compte</field>
             <field name="name" lang="nl">Rekening</field>
             <field name="code">552</field>
-            <field name="kind">view</field>
             <field name="type" ref="actif_IX"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="55"/>
         </record>
 
@@ -3521,8 +3411,8 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Compte</field>
             <field name="name" lang="nl">Rekening</field>
             <field name="code">553</field>
-            <field name="kind">view</field>
             <field name="type" ref="actif_IX"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="55"/>
         </record>
 
@@ -3530,8 +3420,8 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Compte</field>
             <field name="name" lang="nl">Rekening</field>
             <field name="code">554</field>
-            <field name="kind">view</field>
             <field name="type" ref="actif_IX"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="55"/>
         </record>
 
@@ -3539,8 +3429,8 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Compte</field>
             <field name="name" lang="nl">Rekening</field>
             <field name="code">555</field>
-            <field name="kind">view</field>
             <field name="type" ref="actif_IX"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="55"/>
         </record>
 
@@ -3548,8 +3438,8 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Compte</field>
             <field name="name" lang="nl">Rekening</field>
             <field name="code">556</field>
-            <field name="kind">view</field>
             <field name="type" ref="actif_IX"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="55"/>
         </record>
 
@@ -3557,8 +3447,8 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Compte</field>
             <field name="name" lang="nl">Rekening</field>
             <field name="code">557</field>
-            <field name="kind">view</field>
             <field name="type" ref="actif_IX"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="55"/>
         </record>
 
@@ -3566,8 +3456,8 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Compte</field>
             <field name="name" lang="nl">Rekening</field>
             <field name="code">558</field>
-            <field name="kind">view</field>
             <field name="type" ref="actif_IX"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="55"/>
         </record>
 
@@ -3575,8 +3465,8 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Compte</field>
             <field name="name" lang="nl">Rekening</field>
             <field name="code">559</field>
-            <field name="kind">view</field>
             <field name="type" ref="actif_IX"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="55"/>
         </record>
 
@@ -3584,8 +3474,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Compte courant</field>
             <field name="name" lang="nl">Rekening courant</field>
             <field name="code">560</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_IX"/>
             <field name="parent" ref="56"/>
         </record>
@@ -3594,8 +3482,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Chèques émis</field>
             <field name="name" lang="nl">Uitgeschreven cheques (-)</field>
             <field name="code">561</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_IX"/>
             <field name="parent" ref="56"/>
         </record>
@@ -3604,8 +3490,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Caisses - espèces</field>
             <field name="name" lang="nl">Kassen-contanten</field>
             <field name="code">570</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_IX"/>
             <field name="parent" ref="57"/>
         </record>
@@ -3614,8 +3498,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Caisses - espèces</field>
             <field name="name" lang="nl">Kassen-contanten</field>
             <field name="code">571</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_IX"/>
             <field name="parent" ref="57"/>
         </record>
@@ -3624,8 +3506,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Caisses - espèces</field>
             <field name="name" lang="nl">Kassen-contanten</field>
             <field name="code">572</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_IX"/>
             <field name="parent" ref="57"/>
         </record>
@@ -3634,8 +3514,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Caisses - espèces</field>
             <field name="name" lang="nl">Kassen-contanten</field>
             <field name="code">573</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_IX"/>
             <field name="parent" ref="57"/>
         </record>
@@ -3644,8 +3522,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Caisses - espèces</field>
             <field name="name" lang="nl">Kassen-contanten</field>
             <field name="code">574</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_IX"/>
             <field name="parent" ref="57"/>
         </record>
@@ -3654,8 +3530,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Caisses - espèces</field>
             <field name="name" lang="nl">Kassen-contanten</field>
             <field name="code">575</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_IX"/>
             <field name="parent" ref="57"/>
         </record>
@@ -3664,8 +3538,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Caisses - espèces</field>
             <field name="name" lang="nl">Kassen-contanten</field>
             <field name="code">576</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_IX"/>
             <field name="parent" ref="57"/>
         </record>
@@ -3674,8 +3546,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Caisses - espèces</field>
             <field name="name" lang="nl">Kassen-contanten</field>
             <field name="code">577</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_IX"/>
             <field name="parent" ref="57"/>
         </record>
@@ -3684,8 +3554,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Caisses - timbres</field>
             <field name="name" lang="nl">Kassen-zegels</field>
             <field name="code">578</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_IX"/>
             <field name="parent" ref="57"/>
         </record>
@@ -3694,8 +3562,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Achats de matières premières</field>
             <field name="name" lang="nl">Aankopen van grondstoffen</field>
             <field name="code">600</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">expense</field>
             <field name="type" ref="resultats_II_A_1"/>
             <field name="parent" ref="60"/>
         </record>
@@ -3704,8 +3570,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Achats de fournitures</field>
             <field name="name" lang="nl">Aankopen van hulpstoffen</field>
             <field name="code">601</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">expense</field>
             <field name="type" ref="resultats_II_A_1"/>
             <field name="parent" ref="60"/>
         </record>
@@ -3714,8 +3578,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Achats de services, travaux et études</field>
             <field name="name" lang="nl">Aankopen van diensten, werk en studies</field>
             <field name="code">602</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">expense</field>
             <field name="type" ref="resultats_II_A_1"/>
             <field name="parent" ref="60"/>
         </record>
@@ -3724,8 +3586,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Sous-traitances générales</field>
             <field name="name" lang="nl">Algemene onderaannemingen</field>
             <field name="code">603</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">expense</field>
             <field name="type" ref="resultats_II_A_1"/>
             <field name="parent" ref="60"/>
         </record>
@@ -3734,8 +3594,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Achats de marchandises</field>
             <field name="name" lang="nl">Aankopen van handelsgoederen</field>
             <field name="code">604</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">expense</field>
             <field name="type" ref="resultats_II_A_1"/>
             <field name="parent" ref="60"/>
         </record>
@@ -3744,8 +3602,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Achats d'immeubles destinés à la vente</field>
             <field name="name" lang="nl">Aankopen van onroerende goederen bestemd voor verkoop</field>
             <field name="code">605</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">expense</field>
             <field name="type" ref="resultats_II_A_1"/>
             <field name="parent" ref="60"/>
         </record>
@@ -3754,8 +3610,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Remises, ristournes et rabais obtenus</field>
             <field name="name" lang="nl">Ontvangen kortingen, ristorno's en rabatten (-)</field>
             <field name="code">608</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="resultats_II_A_1"/>
             <field name="parent" ref="60"/>
         </record>
@@ -3764,8 +3618,8 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Variation des stocks</field>
             <field name="name" lang="nl">Voorraadwijzigingen</field>
             <field name="code">609</field>
-            <field name="kind">view</field>
             <field name="type" ref="resultats_II_A_2"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="60"/>
         </record>
 
@@ -3773,8 +3627,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Personnel intérimaire et personnes mises à la disposition de l'entreprise</field>
             <field name="name" lang="nl">Uitzendkrachten en personen ter beschikking gesteld van de onderneming</field>
             <field name="code">617</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="resultats_II_B"/>
             <field name="parent" ref="61"/>
         </record>
@@ -3783,8 +3635,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Rémunérations, primes pour assurances extra - légales, pensions de retraite et de survie des administrateurs, gérants et associés actifs qui ne sont pas attribués en vertu d'un contrat de travail</field>
             <field name="name" lang="nl">Bezoldigingen, premies voor buitenwettelijke verzekeringen, ouderdoms- en overlevingspensioenen van bestuurders, zaakvoerders en werkende vennoten, die niet worden toegekend uit hoofde van een arbeidsovereenkomst</field>
             <field name="code">618</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="resultats_II_B"/>
             <field name="parent" ref="61"/>
         </record>
@@ -3793,8 +3643,8 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Rémunérations et avantages sociaux directs</field>
             <field name="name" lang="nl">Bezoldigingen en rechtstreekse sociale voordelen</field>
             <field name="code">620</field>
-            <field name="kind">view</field>
             <field name="type" ref="resultats_II_C"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="62"/>
         </record>
 
@@ -3802,8 +3652,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Cotisations patronales d'assurances sociales</field>
             <field name="name" lang="nl">Werkgeversbijdragen voor sociale verzekeringen</field>
             <field name="code">621</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="resultats_II_C"/>
             <field name="parent" ref="62"/>
         </record>
@@ -3812,8 +3660,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Primes patronales pour assurances extra-légales</field>
             <field name="name" lang="nl">Werkgeverspremies voor bovenwettelijke verzekeringen</field>
             <field name="code">622</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="resultats_II_C"/>
             <field name="parent" ref="62"/>
         </record>
@@ -3822,8 +3668,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Autres frais de personnel</field>
             <field name="name" lang="nl">Andere personeelskosten</field>
             <field name="code">623</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="resultats_II_C"/>
             <field name="parent" ref="62"/>
         </record>
@@ -3832,8 +3676,8 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Pensions de retraite et de survie</field>
             <field name="name" lang="nl">Ouderdoms- en overlevingspensioenen</field>
             <field name="code">624</field>
-            <field name="kind">view</field>
             <field name="type" ref="resultats_II_C"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="62"/>
         </record>
 
@@ -3841,8 +3685,8 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Dotations aux amortissements et aux réductions de valeur sur immobilisations</field>
             <field name="name" lang="nl">Afschrijvingen en waardeverminderingen op vaste activa - Toevoeging</field>
             <field name="code">630</field>
-            <field name="kind">view</field>
             <field name="type" ref="resultats_II_D"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="63"/>
         </record>
 
@@ -3850,8 +3694,8 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Réductions de valeur sur stocks</field>
             <field name="name" lang="nl">Waardeverminderingen op voorraden</field>
             <field name="code">631</field>
-            <field name="kind">view</field>
             <field name="type" ref="resultats_II_E"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="63"/>
         </record>
 
@@ -3859,8 +3703,8 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Réductions de valeur sur commandes en cours d'exécution</field>
             <field name="name" lang="nl">Waardeverminderingen op bestellingen in uitvoering</field>
             <field name="code">632</field>
-            <field name="kind">view</field>
             <field name="type" ref="resultats_II_E"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="63"/>
         </record>
 
@@ -3868,8 +3712,8 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Réductions de valeur sur créances commerciales à un plus d'un an</field>
             <field name="name" lang="nl">Waardeverminderingen op handelsvorderingen op meer dan één jaar</field>
             <field name="code">633</field>
-            <field name="kind">view</field>
             <field name="type" ref="resultats_II_E"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="63"/>
         </record>
 
@@ -3877,8 +3721,8 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Réductions de valeur sur créances commerciales à un an au plus</field>
             <field name="name" lang="nl">Waardeverminderingen op handelsvorderingen op ten hoogste één jaar</field>
             <field name="code">634</field>
-            <field name="kind">view</field>
             <field name="type" ref="resultats_II_E"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="63"/>
         </record>
 
@@ -3886,8 +3730,8 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Provisions pour pensions et obligations similaires</field>
             <field name="name" lang="nl">Voorzieningen voor pensioenen en soortgelijke verplichtingen</field>
             <field name="code">635</field>
-            <field name="kind">view</field>
             <field name="type" ref="resultats_II_F"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="63"/>
         </record>
 
@@ -3895,8 +3739,8 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Provisions pour grosses réparations et gros entretiens</field>
             <field name="name" lang="nl">Voorzieningen voor grote herstellingswerken en grote onderhoudswerken</field>
             <field name="code">636</field>
-            <field name="kind">view</field>
             <field name="type" ref="resultats_II_F"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="63"/>
         </record>
 
@@ -3904,8 +3748,8 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Provisions pour autres risques et charges</field>
             <field name="name" lang="nl">Voorzieningen voor andere risico's en kosten</field>
             <field name="code">637</field>
-            <field name="kind">view</field>
             <field name="type" ref="resultats_II_F"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="63"/>
         </record>
 
@@ -3913,8 +3757,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Charges fiscales d'exploitation</field>
             <field name="name" lang="nl">Bedrijfsbelastingen</field>
             <field name="code">640</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="resultats_II_G"/>
             <field name="parent" ref="64"/>
         </record>
@@ -3923,8 +3765,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Moins-values sur réalisations courantes d'immobilisations corporelles</field>
             <field name="name" lang="nl">Minderwaarden op de courante realisatie van vaste activa</field>
             <field name="code">641</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="resultats_II_G"/>
             <field name="parent" ref="64"/>
         </record>
@@ -3933,8 +3773,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Moins-values sur réalisation de créances commerciales</field>
             <field name="name" lang="nl">Minderwaarden op de realisatie van handelsvorderingen</field>
             <field name="code">642</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="resultats_II_G"/>
             <field name="parent" ref="64"/>
         </record>
@@ -3943,7 +3781,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Dons</field>
             <field name="name" lang="nl">Diverse bedrijfskosten</field>
             <field name="code">643</field>
-            <field name="kind">view</field>
             <field name="type" ref="resultats_II_G"/>
             <field name="parent" ref="64"/>
         </record>
@@ -3952,8 +3789,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Charges d'exploitation diverses</field>
             <field name="name" lang="nl">Diverse bedrijfskosten</field>
             <field name="code">644</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="resultats_II_G"/>
             <field name="parent" ref="64"/>
         </record>
@@ -3962,8 +3797,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Charges d'exploitation diverses</field>
             <field name="name" lang="nl">Diverse bedrijfskosten</field>
             <field name="code">645</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="resultats_II_G"/>
             <field name="parent" ref="64"/>
         </record>
@@ -3972,8 +3805,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Charges d'exploitation diverses</field>
             <field name="name" lang="nl">Diverse bedrijfskosten</field>
             <field name="code">646</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="resultats_II_G"/>
             <field name="parent" ref="64"/>
         </record>
@@ -3982,8 +3813,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Charges d'exploitation diverses</field>
             <field name="name" lang="nl">Diverse bedrijfskosten</field>
             <field name="code">647</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="resultats_II_G"/>
             <field name="parent" ref="64"/>
         </record>
@@ -3992,8 +3821,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Charges d'exploitation diverses</field>
             <field name="name" lang="nl">Diverse bedrijfskosten</field>
             <field name="code">648</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="resultats_II_G"/>
             <field name="parent" ref="64"/>
         </record>
@@ -4002,8 +3829,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Charges d'exploitation portées à l'actif au titre de frais de restructuration</field>
             <field name="name" lang="nl">Als herstructureringskosten geactiveerde bedrijfskosten (-)</field>
             <field name="code">649</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="resultats_II_G"/>
             <field name="parent" ref="64"/>
         </record>
@@ -4012,8 +3837,8 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Charges des dettes</field>
             <field name="name" lang="nl">Kosten van schulden</field>
             <field name="code">650</field>
-            <field name="kind">view</field>
             <field name="type" ref="resultats_V_A"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="65"/>
         </record>
 
@@ -4021,8 +3846,8 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Réductions de valeur sur actifs circulants</field>
             <field name="name" lang="nl">Waardeverminderingen op vlottende activa</field>
             <field name="code">651</field>
-            <field name="kind">view</field>
             <field name="type" ref="resultats_V_B"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="65"/>
         </record>
 
@@ -4030,8 +3855,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Moins-values sur réalisation d'actifs circulants</field>
             <field name="name" lang="nl">Minderwaarden op de realisatie van vlottende activa</field>
             <field name="code">652</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="resultats_V_C"/>
             <field name="parent" ref="65"/>
         </record>
@@ -4040,8 +3863,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Charges d'escompte de créances</field>
             <field name="name" lang="nl">Discontokosten op vorderingen</field>
             <field name="code">653</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="resultats_V_C"/>
             <field name="parent" ref="65"/>
         </record>
@@ -4050,8 +3871,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Différences de change</field>
             <field name="name" lang="nl">Wisselresultaten</field>
             <field name="code">654</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="resultats_V_C"/>
             <field name="parent" ref="65"/>
         </record>
@@ -4060,8 +3879,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Ecarts de conversion des devises</field>
             <field name="name" lang="nl">Resultaten uit de omrekening van vreemde valuta</field>
             <field name="code">655</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="resultats_V_C"/>
             <field name="parent" ref="65"/>
         </record>
@@ -4070,8 +3887,8 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Provisions à caractère financier</field>
             <field name="name" lang="nl">Voorzieningen met financieel karakter</field>
             <field name="code">656</field>
-            <field name="kind">view</field>
             <field name="type" ref="resultats_V_C"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="65"/>
         </record>
 
@@ -4079,8 +3896,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Charges financières diverses</field>
             <field name="name" lang="nl">Diverse financiële kosten</field>
             <field name="code">657</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="resultats_V_C"/>
             <field name="parent" ref="65"/>
         </record>
@@ -4089,8 +3904,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Charges financières diverses</field>
             <field name="name" lang="nl">Diverse financiële kosten</field>
             <field name="code">658</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="resultats_V_C"/>
             <field name="parent" ref="65"/>
         </record>
@@ -4099,8 +3912,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Charges financières diverses</field>
             <field name="name" lang="nl">Diverse financiële kosten</field>
             <field name="code">659</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="resultats_V_C"/>
             <field name="parent" ref="65"/>
         </record>
@@ -4109,8 +3920,8 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Amortissements et réductions de valeur exceptionnels (dotations)</field>
             <field name="name" lang="nl">Uitzonderlijke afschrijvingen en waardeverminderingen (toevoeging)</field>
             <field name="code">660</field>
-            <field name="kind">view</field>
             <field name="type" ref="resultats_VIII_A"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="66"/>
         </record>
 
@@ -4118,8 +3929,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Réductions de valeur sur immobilisations financières (dotations)</field>
             <field name="name" lang="nl">Waardeverminderingen op financiële vaste activa (toevoeging)</field>
             <field name="code">661</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="resultats_VIII_B"/>
             <field name="parent" ref="66"/>
         </record>
@@ -4128,8 +3937,8 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Provisions pour risques et charges exceptionnels</field>
             <field name="name" lang="nl">Voorzieningen voor uitzonderlijke risico's en kosten</field>
             <field name="code">662</field>
-            <field name="kind">view</field>
             <field name="type" ref="resultats_VIII_C"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="66"/>
         </record>
 
@@ -4137,8 +3946,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Moins-values sur réalisation d'actifs immobilisés</field>
             <field name="name" lang="nl">Minderwaarden op de realisatie van vaste activa</field>
             <field name="code">663</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="resultats_VIII_D"/>
             <field name="parent" ref="66"/>
         </record>
@@ -4147,8 +3954,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Autres charges exceptionnelles</field>
             <field name="name" lang="nl">Andere uitzonderlijke kosten</field>
             <field name="code">664</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="resultats_VIII_E"/>
             <field name="parent" ref="66"/>
         </record>
@@ -4157,8 +3962,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Autres charges exceptionnelles</field>
             <field name="name" lang="nl">Andere uitzonderlijke kosten</field>
             <field name="code">665</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="resultats_VIII_E"/>
             <field name="parent" ref="66"/>
         </record>
@@ -4167,8 +3970,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Autres charges exceptionnelles</field>
             <field name="name" lang="nl">Andere uitzonderlijke kosten</field>
             <field name="code">666</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="resultats_VIII_E"/>
             <field name="parent" ref="66"/>
         </record>
@@ -4177,8 +3978,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Autres charges exceptionnelles</field>
             <field name="name" lang="nl">Andere uitzonderlijke kosten</field>
             <field name="code">667</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="resultats_VIII_E"/>
             <field name="parent" ref="66"/>
         </record>
@@ -4187,8 +3986,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Autres charges exceptionnelles</field>
             <field name="name" lang="nl">Andere uitzonderlijke kosten</field>
             <field name="code">668</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="resultats_VIII_E"/>
             <field name="parent" ref="66"/>
         </record>
@@ -4197,8 +3994,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Charges exceptionnelles portées à l'actif au titre de frais de restructuration</field>
             <field name="name" lang="nl">Uitzonderlijke kosten als herstructureringskosten opgenomen onder de activa (-)</field>
             <field name="code">669</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="resultats_VIII_E"/>
             <field name="parent" ref="66"/>
         </record>
@@ -4207,8 +4002,8 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Impôts belges sur le résultat de l'exercice</field>
             <field name="name" lang="nl">Belgische belastingen op het resultaat van het boekjaar</field>
             <field name="code">670</field>
-            <field name="kind">view</field>
             <field name="type" ref="resultats_X_A"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="67"/>
         </record>
 
@@ -4216,8 +4011,8 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Impôts belges sur le résultat d'exercices antérieurs</field>
             <field name="name" lang="nl">Belgische belastingen op het resultaat van vorige boekjaren</field>
             <field name="code">671</field>
-            <field name="kind">view</field>
             <field name="type" ref="resultats_X_A"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="67"/>
         </record>
 
@@ -4225,8 +4020,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Impôts étrangers sur le résultat de l'exercice</field>
             <field name="name" lang="nl">Buitenlandse belastingen op het resultaat van het boekjaar</field>
             <field name="code">672</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="resultats_X_A"/>
             <field name="parent" ref="67"/>
         </record>
@@ -4235,8 +4028,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Impôts étrangers sur le résultat d'exercices antérieurs</field>
             <field name="name" lang="nl">Buitenlandse belastingen op het resultaat van vorige boekjaren</field>
             <field name="code">673</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="resultats_X_A"/>
             <field name="parent" ref="67"/>
         </record>
@@ -4245,8 +4036,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Transferts aux impôts différés</field>
             <field name="name" lang="nl">Overboeking naar de uitgestelde belastingen</field>
             <field name="code">680</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="resultats_IXbis_B"/>
             <field name="parent" ref="68"/>
         </record>
@@ -4255,8 +4044,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Transferts aux réserves immunisées</field>
             <field name="name" lang="nl">Overboeking naar de belastingvrije reserves</field>
             <field name="code">689</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="resultats_XII"/>
             <field name="parent" ref="68"/>
         </record>
@@ -4265,8 +4052,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Perte reportée de l'exercice précédent</field>
             <field name="name" lang="nl">Overgedragen verlies van het vorige boekjaar</field>
             <field name="code">690</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="affectations_prelevements_A_2"/>
             <field name="parent" ref="69"/>
         </record>
@@ -4275,8 +4060,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Affectations au capital et à la prime d'émission</field>
             <field name="name" lang="nl">Toevoeging aan het kapitaal en aan de uitgiftepremie</field>
             <field name="code">691</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="affectations_prelevements_C_1"/>
             <field name="parent" ref="69"/>
         </record>
@@ -4285,7 +4068,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Dotations aux réserves</field>
             <field name="name" lang="nl">Toevoeging aan de reserves</field>
             <field name="code">692</field>
-            <field name="kind">view</field>
             <field name="parent" ref="69"/>
         </record>
 
@@ -4293,8 +4075,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Bénéfice à reporter</field>
             <field name="name" lang="nl">Over te dragen winst</field>
             <field name="code">693</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="affectations_prelevements_D_1"/>
             <field name="parent" ref="69"/>
         </record>
@@ -4303,8 +4083,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Rémunération du capital</field>
             <field name="name" lang="nl">Vergoeding van het kapitaal</field>
             <field name="code">694</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="affectations_prelevements_F_1"/>
             <field name="parent" ref="69"/>
         </record>
@@ -4313,8 +4091,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Administrateurs ou gérants</field>
             <field name="name" lang="nl">Bestuurders of zaakvoerders</field>
             <field name="code">695</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="affectations_prelevements_F_2"/>
             <field name="parent" ref="69"/>
         </record>
@@ -4323,8 +4099,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Autres allocataires</field>
             <field name="name" lang="nl">Andere rechthebbenden</field>
             <field name="code">696</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="affectations_prelevements_F_3"/>
             <field name="parent" ref="69"/>
         </record>
@@ -4333,8 +4107,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Ventes et prestations de services</field>
             <field name="name" lang="nl">Verkopen en dienstprestaties</field>
             <field name="code">700</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">revenue</field>
             <field name="type" ref="resultats_I_A"/>
             <field name="parent" ref="70"/>
         </record>
@@ -4343,8 +4115,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Ventes et prestations de services</field>
             <field name="name" lang="nl">Verkopen en dienstprestaties</field>
             <field name="code">701</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">revenue</field>
             <field name="type" ref="resultats_I_A"/>
             <field name="parent" ref="70"/>
         </record>
@@ -4353,8 +4123,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Ventes et prestations de services</field>
             <field name="name" lang="nl">Verkopen en dienstprestaties</field>
             <field name="code">702</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">revenue</field>
             <field name="type" ref="resultats_I_A"/>
             <field name="parent" ref="70"/>
         </record>
@@ -4363,8 +4131,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Ventes et prestations de services</field>
             <field name="name" lang="nl">Verkopen en dienstprestaties</field>
             <field name="code">703</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">revenue</field>
             <field name="type" ref="resultats_I_A"/>
             <field name="parent" ref="70"/>
         </record>
@@ -4373,8 +4139,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Ventes et prestations de services</field>
             <field name="name" lang="nl">Verkopen en dienstprestaties</field>
             <field name="code">704</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">revenue</field>
             <field name="type" ref="resultats_I_A"/>
             <field name="parent" ref="70"/>
         </record>
@@ -4383,8 +4147,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Ventes et prestations de services</field>
             <field name="name" lang="nl">Verkopen en dienstprestaties</field>
             <field name="code">705</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">revenue</field>
             <field name="type" ref="resultats_I_A"/>
             <field name="parent" ref="70"/>
         </record>
@@ -4393,8 +4155,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Ventes et prestations de services</field>
             <field name="name" lang="nl">Verkopen en dienstprestaties</field>
             <field name="code">706</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">revenue</field>
             <field name="type" ref="resultats_I_A"/>
             <field name="parent" ref="70"/>
         </record>
@@ -4403,8 +4163,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Ventes et prestations de services</field>
             <field name="name" lang="nl">Verkopen en dienstprestaties</field>
             <field name="code">707</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">revenue</field>
             <field name="type" ref="resultats_I_A"/>
             <field name="parent" ref="70"/>
         </record>
@@ -4413,8 +4171,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Remises, ristournes et rabais accordés</field>
             <field name="name" lang="nl">Toegekende kortingen, ristorno's en rabatten (-)</field>
             <field name="code">708</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="resultats_I_A"/>
             <field name="parent" ref="70"/>
         </record>
@@ -4423,8 +4179,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Des en-cours de fabrication</field>
             <field name="name" lang="nl">In de voorraad goederen in bewerking</field>
             <field name="code">712</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">stock</field>
             <field name="type" ref="resultats_I_B"/>
             <field name="parent" ref="71"/>
         </record>
@@ -4433,8 +4187,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Des produits finis</field>
             <field name="name" lang="nl">In de voorraad gereed product</field>
             <field name="code">713</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">stock</field>
             <field name="type" ref="resultats_I_B"/>
             <field name="parent" ref="71"/>
         </record>
@@ -4443,8 +4195,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Des immeubles construits destinés à la vente</field>
             <field name="name" lang="nl">In de voorraad onroerende goederen bestemd voor verkoop</field>
             <field name="code">715</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">stock</field>
             <field name="type" ref="resultats_I_B"/>
             <field name="parent" ref="71"/>
         </record>
@@ -4453,8 +4203,8 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Des commandes en cours d'exécution</field>
             <field name="name" lang="nl">In de bestellingen in uitvoering</field>
             <field name="code">717</field>
-            <field name="kind">view</field>
             <field name="type" ref="resultats_I_B"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="71"/>
         </record>
 
@@ -4462,8 +4212,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Subsides d'exploitation et montants compensatoires</field>
             <field name="name" lang="nl">Bedrijfssubsidies en compenserende bedragen</field>
             <field name="code">740</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="resultats_I_D"/>
             <field name="parent" ref="74"/>
         </record>
@@ -4472,8 +4220,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Plus-values sur réalisations courantes d'immobilisations corporelles</field>
             <field name="name" lang="nl">Meerwaarden op de courante realisatie van materiële vaste activa</field>
             <field name="code">741</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="resultats_I_D"/>
             <field name="parent" ref="74"/>
         </record>
@@ -4482,8 +4228,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Plus-values sur réalisation de créances commerciales</field>
             <field name="name" lang="nl">Meerwaarden op de realisatie van handelsvorderingen</field>
             <field name="code">742</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="resultats_I_D"/>
             <field name="parent" ref="74"/>
         </record>
@@ -4492,8 +4236,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Produits d'exploitation divers</field>
             <field name="name" lang="nl">Diverse bedrijfsopbrengsten</field>
             <field name="code">743</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="resultats_I_D"/>
             <field name="parent" ref="74"/>
         </record>
@@ -4502,8 +4244,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Produits d'exploitation divers</field>
             <field name="name" lang="nl">Diverse bedrijfsopbrengsten</field>
             <field name="code">744</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="resultats_I_D"/>
             <field name="parent" ref="74"/>
         </record>
@@ -4512,8 +4252,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Produits d'exploitation divers</field>
             <field name="name" lang="nl">Diverse bedrijfsopbrengsten</field>
             <field name="code">745</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="resultats_I_D"/>
             <field name="parent" ref="74"/>
         </record>
@@ -4522,8 +4260,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Produits d'exploitation divers</field>
             <field name="name" lang="nl">Diverse bedrijfsopbrengsten</field>
             <field name="code">746</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="resultats_I_D"/>
             <field name="parent" ref="74"/>
         </record>
@@ -4532,8 +4268,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Produits d'exploitation divers</field>
             <field name="name" lang="nl">Diverse bedrijfsopbrengsten</field>
             <field name="code">747</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="resultats_I_D"/>
             <field name="parent" ref="74"/>
         </record>
@@ -4542,8 +4276,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Produits d'exploitation divers</field>
             <field name="name" lang="nl">Diverse bedrijfsopbrengsten</field>
             <field name="code">748</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="resultats_I_D"/>
             <field name="parent" ref="74"/>
         </record>
@@ -4552,8 +4284,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Produits d'exploitation divers</field>
             <field name="name" lang="nl">Diverse bedrijfsopbrengsten</field>
             <field name="code">749</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="resultats_I_D"/>
             <field name="parent" ref="74"/>
         </record>
@@ -4562,8 +4292,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Produits des immobilisations financières</field>
             <field name="name" lang="nl">Opbrengsten uit financiële vaste activa</field>
             <field name="code">750</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="resultats_IV_A"/>
             <field name="parent" ref="75"/>
         </record>
@@ -4572,8 +4300,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Produits des actifs circulants</field>
             <field name="name" lang="nl">Opbrengsten uit vlottende activa</field>
             <field name="code">751</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="resultats_IV_B"/>
             <field name="parent" ref="75"/>
         </record>
@@ -4582,8 +4308,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Plus-values sur réalisation d'actifs circulants</field>
             <field name="name" lang="nl">Meerwaarden op de realisatie van vlottende activa</field>
             <field name="code">752</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="resultats_IV_B"/>
             <field name="parent" ref="75"/>
         </record>
@@ -4592,8 +4316,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Subsides en capital et en intérêts</field>
             <field name="name" lang="nl">Kapitaal- en interestsubsidies</field>
             <field name="code">753</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="resultats_IV_C"/>
             <field name="parent" ref="75"/>
         </record>
@@ -4602,8 +4324,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Différences de change</field>
             <field name="name" lang="nl">Wisselresultaten</field>
             <field name="code">754</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="resultats_IV_C"/>
             <field name="parent" ref="75"/>
         </record>
@@ -4612,8 +4332,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Ecarts de conversion des devises</field>
             <field name="name" lang="nl">Resultaten uit de omrekening van vreemde valuta</field>
             <field name="code">755</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="resultats_IV_C"/>
             <field name="parent" ref="75"/>
         </record>
@@ -4622,8 +4340,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Produits financiers divers</field>
             <field name="name" lang="nl">Diverse financiële opbrengsten</field>
             <field name="code">756</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="resultats_IV_C"/>
             <field name="parent" ref="75"/>
         </record>
@@ -4632,8 +4348,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Produits financiers divers</field>
             <field name="name" lang="nl">Diverse financiële opbrengsten</field>
             <field name="code">757</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="resultats_IV_C"/>
             <field name="parent" ref="75"/>
         </record>
@@ -4642,8 +4356,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Produits financiers divers</field>
             <field name="name" lang="nl">Diverse financiële opbrengsten</field>
             <field name="code">758</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="resultats_IV_C"/>
             <field name="parent" ref="75"/>
         </record>
@@ -4652,8 +4364,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Produits financiers divers</field>
             <field name="name" lang="nl">Diverse financiële opbrengsten</field>
             <field name="code">759</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="resultats_IV_C"/>
             <field name="parent" ref="75"/>
         </record>
@@ -4662,8 +4372,8 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Reprises d'amortissements et de réductions de valeur</field>
             <field name="name" lang="nl">Terugneming van afschrijvingen en waardeverminderingen</field>
             <field name="code">760</field>
-            <field name="kind">view</field>
             <field name="type" ref="resultats_VII_A"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="76"/>
         </record>
 
@@ -4671,8 +4381,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Reprises de réductions de valeur sur immobilisations financières</field>
             <field name="name" lang="nl">Terugneming van waardeverminderingen op financiële vaste activa</field>
             <field name="code">761</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="resultats_VII_B"/>
             <field name="parent" ref="76"/>
         </record>
@@ -4681,8 +4389,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Reprises de provisions pour risques et charges exceptionnels</field>
             <field name="name" lang="nl">Terugneming van voorzieningen voor uitzonderlijke risico's en kosten</field>
             <field name="code">762</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="resultats_VII_C"/>
             <field name="parent" ref="76"/>
         </record>
@@ -4691,8 +4397,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Plus-values sur réalisation d'actifs immobilisés</field>
             <field name="name" lang="nl">Meerwaarden op de realisatie van vaste activa</field>
             <field name="code">763</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="resultats_VII_D"/>
             <field name="parent" ref="76"/>
         </record>
@@ -4701,8 +4405,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Autres produits exceptionnels</field>
             <field name="name" lang="nl">Andere uitzonderlijke opbrengsten</field>
             <field name="code">764</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="resultats_VII_E"/>
             <field name="parent" ref="76"/>
         </record>
@@ -4711,8 +4413,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Autres produits exceptionnels</field>
             <field name="name" lang="nl">Andere uitzonderlijke opbrengsten</field>
             <field name="code">765</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="resultats_VII_E"/>
             <field name="parent" ref="76"/>
         </record>
@@ -4721,8 +4421,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Autres produits exceptionnels</field>
             <field name="name" lang="nl">Andere uitzonderlijke opbrengsten</field>
             <field name="code">766</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="resultats_VII_E"/>
             <field name="parent" ref="76"/>
         </record>
@@ -4731,8 +4429,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Autres produits exceptionnels</field>
             <field name="name" lang="nl">Andere uitzonderlijke opbrengsten</field>
             <field name="code">767</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="resultats_VII_E"/>
             <field name="parent" ref="76"/>
         </record>
@@ -4741,8 +4437,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Autres produits exceptionnels</field>
             <field name="name" lang="nl">Andere uitzonderlijke opbrengsten</field>
             <field name="code">768</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="resultats_VII_E"/>
             <field name="parent" ref="76"/>
         </record>
@@ -4751,8 +4445,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Autres produits exceptionnels</field>
             <field name="name" lang="nl">Andere uitzonderlijke opbrengsten</field>
             <field name="code">769</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="resultats_VII_E"/>
             <field name="parent" ref="76"/>
         </record>
@@ -4761,8 +4453,8 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Impôts belges sur le résultat</field>
             <field name="name" lang="nl">Belgische belastingen op het resultaat</field>
             <field name="code">771</field>
-            <field name="kind">view</field>
             <field name="type" ref="resultats_X_B"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="77"/>
         </record>
 
@@ -4770,8 +4462,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Impôts étrangers sur le resultat</field>
             <field name="name" lang="nl">Buitenlandse belastingen op het resultaat</field>
             <field name="code">773</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="resultats_X_B"/>
             <field name="parent" ref="77"/>
         </record>
@@ -4780,8 +4470,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Prélèvements sur les impôts différés</field>
             <field name="name" lang="nl">Onttrekkingen aan de uitgestelde belastingen</field>
             <field name="code">780</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="resultats_IXbis_A"/>
             <field name="parent" ref="78"/>
         </record>
@@ -4790,8 +4478,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Prélèvements sur les réserves immunisées</field>
             <field name="name" lang="nl">Onttrekkingen aan de belastingvrije reserves</field>
             <field name="code">789</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="resultats_XII"/>
             <field name="parent" ref="78"/>
         </record>
@@ -4800,8 +4486,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Bénéfice reporté de l'exercice précédent</field>
             <field name="name" lang="nl">Overgedragen winst van het vorige boekjaar</field>
             <field name="code">790</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="affectations_prelevements_A_2"/>
             <field name="parent" ref="79"/>
         </record>
@@ -4810,8 +4494,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Prélèvement sur le capital et les primes d'émission</field>
             <field name="name" lang="nl">Onttrekking aan het kapitaal en aan de uitgiftepremies</field>
             <field name="code">791</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="affectations_prelevements_B_1"/>
             <field name="parent" ref="79"/>
         </record>
@@ -4820,8 +4502,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Prélèvement sur les réserves</field>
             <field name="name" lang="nl">Onttrekking aan de reserves</field>
             <field name="code">792</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="affectations_prelevements_B_2"/>
             <field name="parent" ref="79"/>
         </record>
@@ -4830,8 +4510,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Perte à reporter</field>
             <field name="name" lang="nl">Over te dragen verlies</field>
             <field name="code">793</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="affectations_prelevements_D_2"/>
             <field name="parent" ref="79"/>
         </record>
@@ -4840,8 +4518,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Intervention d'associés (ou du propriétaire) dans la perte</field>
             <field name="name" lang="nl">Tussenkomst van vennoten (of van de eigenaar) in het verlies</field>
             <field name="code">794</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="affectations_prelevements_E"/>
             <field name="parent" ref="79"/>
         </record>
@@ -4853,9 +4529,7 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Effets cédés par l'entreprise sous endos</field>
             <field name="name" lang="nl">Door de ondernemingen geëndosseerde, overgedragen wissels</field>
             <field name="code">0110</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
-            <field name="type" ref="hors_bilan"/>
+            <field name="type" ref="hors_bilan_01"/>
             <field name="parent" ref="011"/>
         </record>
 
@@ -4863,9 +4537,7 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Autres engagements sur effets en circulation</field>
             <field name="name" lang="nl">Andere verplichtingen uit wissels in omloop</field>
             <field name="code">0111</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
-            <field name="type" ref="hors_bilan"/>
+            <field name="type" ref="hors_bilan_01"/>
             <field name="parent" ref="011"/>
         </record>
 
@@ -4873,9 +4545,7 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Sur terrains et constructions</field>
             <field name="name" lang="nl">Terreinen en gebouwen</field>
             <field name="code">0700</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
-            <field name="type" ref="hors_bilan"/>
+            <field name="type" ref="hors_bilan_07"/>
             <field name="parent" ref="070"/>
         </record>
 
@@ -4883,9 +4553,7 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Sur installations, machines et outillage</field>
             <field name="name" lang="nl">Installaties, machines en uitrusting</field>
             <field name="code">0701</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
-            <field name="type" ref="hors_bilan"/>
+            <field name="type" ref="hors_bilan_07"/>
             <field name="parent" ref="070"/>
         </record>
 
@@ -4893,9 +4561,7 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Sur mobilier et matériel roulant</field>
             <field name="name" lang="nl">Meubilair en rollend materieel</field>
             <field name="code">0702</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
-            <field name="type" ref="hors_bilan"/>
+            <field name="type" ref="hors_bilan_07"/>
             <field name="parent" ref="070"/>
         </record>
 
@@ -4903,8 +4569,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Réserve pour actions propres</field>
             <field name="name" lang="nl">Reserve voor eigen aandelen</field>
             <field name="code">1310</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="passif_IV_B_1"/>
             <field name="parent" ref="131"/>
         </record>
@@ -4913,8 +4577,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Autres réserves indisponibles</field>
             <field name="name" lang="nl">Andere onbeschikbare reserves</field>
             <field name="code">1311</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="passif_IV_B_2"/>
             <field name="parent" ref="131"/>
         </record>
@@ -4923,8 +4585,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Impôts différés afférents à des subsides en capital</field>
             <field name="name" lang="nl">Uitgestelde belastingen op kapitaalsubsidies</field>
             <field name="code">1680</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="passif_VII_B"/>
             <field name="parent" ref="168"/>
         </record>
@@ -4932,8 +4592,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Impôts différés afférents à des plus-values réalisées sur immobilisations incorporelles</field>
             <field name="name" lang="nl">Uitgestelde belastingen op gerealiseerde meerwaarden op immateriële vaste activa</field>
             <field name="code">1681</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="passif_VII_B"/>
             <field name="parent" ref="168"/>
         </record>
@@ -4941,8 +4599,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Impôts différés afférents à des plus-values réalisées sur immobilisations corporelles</field>
             <field name="name" lang="nl">Uitgestelde belastingen op gerealiseerde meerwaarden op materiële vaste activa</field>
             <field name="code">1682</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="passif_VII_B"/>
             <field name="parent" ref="168"/>
         </record>
@@ -4950,8 +4606,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Impôts différés afférents à des plus-values réalisées sur titres émis par le secteur public belge</field>
             <field name="name" lang="nl">Uitgestelde belastingen op gerealiseerde meerwaarden op effecten die zijn uitgegeven door de Belgische openbare sector</field>
             <field name="code">1687</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="passif_VII_B"/>
             <field name="parent" ref="168"/>
         </record>
@@ -4959,8 +4613,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Impôts différés étrangers</field>
             <field name="name" lang="nl">Buitenlandse uitgestelde belastingen</field>
             <field name="code">1688</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="passif_VII_B"/>
             <field name="parent" ref="168"/>
         </record>
@@ -4969,8 +4621,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Convertibles</field>
             <field name="name" lang="nl">Converteerbaar</field>
             <field name="code">1700</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="passif_VIII_A_1"/>
             <field name="parent" ref="170"/>
         </record>
@@ -4979,8 +4629,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Non convertibles</field>
             <field name="name" lang="nl">Niet converteerbaar</field>
             <field name="code">1701</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="passif_VIII_A_1"/>
             <field name="parent" ref="170"/>
         </record>
@@ -4989,8 +4637,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Convertibles</field>
             <field name="name" lang="nl">Converteerbaar</field>
             <field name="code">1710</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="passif_VIII_A_2"/>
             <field name="parent" ref="171"/>
         </record>
@@ -4999,8 +4645,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Non convertibles</field>
             <field name="name" lang="nl">Niet converteerbaar</field>
             <field name="code">1711</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="passif_VIII_A_2"/>
             <field name="parent" ref="171"/>
         </record>
@@ -5009,8 +4653,8 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Dettes en compte</field>
             <field name="name" lang="nl">Schulden op rekeningen</field>
             <field name="code">1730</field>
-            <field name="kind">view</field>
             <field name="type" ref="passif_VIII_A_4"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="173"/>
         </record>
 
@@ -5018,8 +4662,8 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Promesses</field>
             <field name="name" lang="nl">Promessen</field>
             <field name="code">1731</field>
-            <field name="kind">view</field>
             <field name="type" ref="passif_VIII_A_4"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="173"/>
         </record>
 
@@ -5027,8 +4671,8 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Crédits d'acceptation</field>
             <field name="name" lang="nl">Acceptkredieten</field>
             <field name="code">1732</field>
-            <field name="kind">view</field>
             <field name="type" ref="passif_VIII_A_4"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="173"/>
         </record>
 
@@ -5036,8 +4680,8 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Fournisseurs</field>
             <field name="name" lang="nl">Leveranciers</field>
             <field name="code">1750</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
+            <field name="reconcile" eval="True"/>
+            <field name="party_required" eval="True"/>
             <field name="type" ref="passif_VIII_B_1"/>
             <field name="parent" ref="175"/>
         </record>
@@ -5046,8 +4690,8 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Effets à payer</field>
             <field name="name" lang="nl">Te betalen wissels</field>
             <field name="code">1751</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
+            <field name="reconcile" eval="True"/>
+            <field name="party_required" eval="True"/>
             <field name="type" ref="passif_VIII_B_2"/>
             <field name="parent" ref="175"/>
         </record>
@@ -5056,8 +4700,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Valeur d'acquisition</field>
             <field name="name" lang="nl">Aanschaffingswaarde</field>
             <field name="code">2800</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_IV_A_1"/>
             <field name="parent" ref="280"/>
         </record>
@@ -5066,8 +4708,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Montants non appelés</field>
             <field name="name" lang="nl">Nog te storten bedragen (-)</field>
             <field name="code">2801</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_IV_A_1"/>
             <field name="parent" ref="280"/>
         </record>
@@ -5076,8 +4716,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Plus-values actées</field>
             <field name="name" lang="nl">Geboekte meerwaarden</field>
             <field name="code">2808</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_IV_A_1"/>
             <field name="parent" ref="280"/>
         </record>
@@ -5086,8 +4724,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Réductions de valeurs actées</field>
             <field name="name" lang="nl">Geboekte waardeverminderingen (-)</field>
             <field name="code">2809</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_IV_A_1"/>
             <field name="parent" ref="280"/>
         </record>
@@ -5096,8 +4732,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Créances en compte</field>
             <field name="name" lang="nl">Vorderingen op rekening</field>
             <field name="code">2810</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_IV_A_2"/>
             <field name="parent" ref="281"/>
         </record>
@@ -5106,8 +4740,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Effets à recevoir</field>
             <field name="name" lang="nl">Te innen wissels</field>
             <field name="code">2811</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_IV_A_2"/>
             <field name="parent" ref="281"/>
         </record>
@@ -5116,8 +4748,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Titres à revenu fixes</field>
             <field name="name" lang="nl">Vastrentende effecten</field>
             <field name="code">2812</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_IV_A_2"/>
             <field name="parent" ref="281"/>
         </record>
@@ -5126,8 +4756,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Créances douteuses</field>
             <field name="name" lang="nl">Dubieuze debiteuren</field>
             <field name="code">2817</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_IV_A_2"/>
             <field name="parent" ref="281"/>
         </record>
@@ -5136,8 +4764,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Réductions de valeurs actées</field>
             <field name="name" lang="nl">Geboekte waardeverminderingen (-)</field>
             <field name="code">2819</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_IV_A_2"/>
             <field name="parent" ref="281"/>
         </record>
@@ -5146,8 +4772,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Valeur d'acquisition</field>
             <field name="name" lang="nl">Aanschaffingswaarde</field>
             <field name="code">2820</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_IV_B_1"/>
             <field name="parent" ref="282"/>
         </record>
@@ -5156,8 +4780,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Montants non appelés</field>
             <field name="name" lang="nl">Nog te storten bedragen (-)</field>
             <field name="code">2821</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_IV_B_1"/>
             <field name="parent" ref="282"/>
         </record>
@@ -5166,8 +4788,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Plus-values actées</field>
             <field name="name" lang="nl">Geboekte meerwaarden</field>
             <field name="code">2828</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_IV_B_1"/>
             <field name="parent" ref="282"/>
         </record>
@@ -5176,8 +4796,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Réductions de valeurs actées</field>
             <field name="name" lang="nl">Geboekte waardeverminderingen (-)</field>
             <field name="code">2829</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_IV_B_1"/>
             <field name="parent" ref="282"/>
         </record>
@@ -5186,8 +4804,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Créances en compte</field>
             <field name="name" lang="nl">Vorderingen op rekening</field>
             <field name="code">2830</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_IV_B_2"/>
             <field name="parent" ref="283"/>
         </record>
@@ -5196,8 +4812,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Effets à recevoir</field>
             <field name="name" lang="nl">Te innen wissels</field>
             <field name="code">2831</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_IV_B_2"/>
             <field name="parent" ref="283"/>
         </record>
@@ -5206,8 +4820,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Titres à revenu fixe</field>
             <field name="name" lang="nl">Vastrentende effecten</field>
             <field name="code">2832</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_IV_B_2"/>
             <field name="parent" ref="283"/>
         </record>
@@ -5216,8 +4828,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Créances douteuses</field>
             <field name="name" lang="nl">Dubieuze debiteuren</field>
             <field name="code">2837</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_IV_B_2"/>
             <field name="parent" ref="283"/>
         </record>
@@ -5226,8 +4836,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Réductions de valeurs actées</field>
             <field name="name" lang="nl">Geboekte waardeverminderingen (-)</field>
             <field name="code">2839</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_IV_B_2"/>
             <field name="parent" ref="283"/>
         </record>
@@ -5236,8 +4844,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Valeur d'acquisition</field>
             <field name="name" lang="nl">Aanschaffingswaarde</field>
             <field name="code">2840</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_IV_C_1"/>
             <field name="parent" ref="284"/>
         </record>
@@ -5246,8 +4852,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Montants non appelés</field>
             <field name="name" lang="nl">Nog te storten bedragen (-)</field>
             <field name="code">2841</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_IV_C_1"/>
             <field name="parent" ref="284"/>
         </record>
@@ -5256,8 +4860,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Plus-values actées</field>
             <field name="name" lang="nl">Geboekte meerwaarden</field>
             <field name="code">2848</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_IV_C_1"/>
             <field name="parent" ref="284"/>
         </record>
@@ -5266,8 +4868,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Réductions de valeur actées</field>
             <field name="name" lang="nl">Geboekte waardeverminderingen (-)</field>
             <field name="code">2849</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_IV_C_1"/>
             <field name="parent" ref="284"/>
         </record>
@@ -5276,8 +4876,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Créances en compte</field>
             <field name="name" lang="nl">Vorderingen op rekening</field>
             <field name="code">2850</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_IV_C_2"/>
             <field name="parent" ref="285"/>
         </record>
@@ -5286,8 +4884,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Effets à recevoir</field>
             <field name="name" lang="nl">Te innen wissels</field>
             <field name="code">2851</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_IV_C_2"/>
             <field name="parent" ref="285"/>
         </record>
@@ -5296,8 +4892,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Titres à revenu fixe</field>
             <field name="name" lang="nl">Vastrentende effecten</field>
             <field name="code">2852</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_IV_C_2"/>
             <field name="parent" ref="285"/>
         </record>
@@ -5306,8 +4900,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Créances douteuses</field>
             <field name="name" lang="nl">Dubieuze debiteuren</field>
             <field name="code">2857</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_IV_C_2"/>
             <field name="parent" ref="285"/>
         </record>
@@ -5316,8 +4908,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Réductions de valeur actées</field>
             <field name="name" lang="nl">Geboekte waardeverminderingen (-)</field>
             <field name="code">2859</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_IV_C_2"/>
             <field name="parent" ref="285"/>
         </record>
@@ -5326,8 +4916,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Clients</field>
             <field name="name" lang="nl">Handelsdebiteuren</field>
             <field name="code">2900</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_V_A"/>
             <field name="parent" ref="290"/>
         </record>
@@ -5336,8 +4924,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Effets à recevoir</field>
             <field name="name" lang="nl">Te innen wissels</field>
             <field name="code">2901</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_V_A"/>
             <field name="parent" ref="290"/>
         </record>
@@ -5346,8 +4932,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Acomptes versés</field>
             <field name="name" lang="nl">Vooruitbetalingen</field>
             <field name="code">2906</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_V_A"/>
             <field name="parent" ref="290"/>
         </record>
@@ -5356,8 +4940,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Créances douteuses</field>
             <field name="name" lang="nl">Dubieuze debiteuren</field>
             <field name="code">2907</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_V_A"/>
             <field name="parent" ref="290"/>
         </record>
@@ -5366,8 +4948,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Réductions de valeur actées</field>
             <field name="name" lang="nl">Geboekte waardeverminderingen (-)</field>
             <field name="code">2909</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_V_A"/>
             <field name="parent" ref="290"/>
         </record>
@@ -5376,8 +4956,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Créances en compte</field>
             <field name="name" lang="nl">Vorderingen op rekening</field>
             <field name="code">2910</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_V_B"/>
             <field name="parent" ref="291"/>
         </record>
@@ -5386,8 +4964,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Effets à recevoir</field>
             <field name="name" lang="nl">Te innen wissels</field>
             <field name="code">2911</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_V_B"/>
             <field name="parent" ref="291"/>
         </record>
@@ -5396,8 +4972,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Créances douteuses</field>
             <field name="name" lang="nl">Dubieuze debiteuren</field>
             <field name="code">2917</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_V_B"/>
             <field name="parent" ref="291"/>
         </record>
@@ -5406,8 +4980,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Réductions de valeur actées</field>
             <field name="name" lang="nl">Geboekte waardeverminderingen (-)</field>
             <field name="code">2919</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_V_B"/>
             <field name="parent" ref="291"/>
         </record>
@@ -5416,8 +4988,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Impôts belges sur le résultat</field>
             <field name="name" lang="nl">Belgische winstbelastingen</field>
             <field name="code">4120</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_VII_B"/>
             <field name="parent" ref="412"/>
         </record>
@@ -5426,8 +4996,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Impôts belges sur le résultat</field>
             <field name="name" lang="nl">Belgische winstbelastingen</field>
             <field name="code">4121</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_VII_B"/>
             <field name="parent" ref="412"/>
         </record>
@@ -5436,8 +5004,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Impôts belges sur le résultat</field>
             <field name="name" lang="nl">Belgische winstbelastingen</field>
             <field name="code">4122</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_VII_B"/>
             <field name="parent" ref="412"/>
         </record>
@@ -5446,8 +5012,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Impôts belges sur le résultat</field>
             <field name="name" lang="nl">Belgische winstbelastingen</field>
             <field name="code">4123</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_VII_B"/>
             <field name="parent" ref="412"/>
         </record>
@@ -5456,8 +5020,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Impôts belges sur le résultat</field>
             <field name="name" lang="nl">Belgische winstbelastingen</field>
             <field name="code">4124</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_VII_B"/>
             <field name="parent" ref="412"/>
         </record>
@@ -5466,8 +5028,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Autres impôts et taxes belges</field>
             <field name="name" lang="nl">Andere Belgische belastingen</field>
             <field name="code">4125</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_VII_B"/>
             <field name="parent" ref="412"/>
         </record>
@@ -5476,8 +5036,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Autres impôts et taxes belges</field>
             <field name="name" lang="nl">Andere Belgische belastingen</field>
             <field name="code">4126</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_VII_B"/>
             <field name="parent" ref="412"/>
         </record>
@@ -5486,8 +5044,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Autres impôts et taxes belges</field>
             <field name="name" lang="nl">Andere Belgische belastingen</field>
             <field name="code">4127</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_VII_B"/>
             <field name="parent" ref="412"/>
         </record>
@@ -5496,8 +5052,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Impôts et taxes étrangers</field>
             <field name="name" lang="nl">Buitenlandse belastingen</field>
             <field name="code">4128</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_VII_B"/>
             <field name="parent" ref="412"/>
         </record>
@@ -5506,8 +5060,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Convertibles</field>
             <field name="name" lang="nl">Converteerbaar</field>
             <field name="code">4200</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="passif_IX_A"/>
             <field name="parent" ref="420"/>
         </record>
@@ -5516,8 +5068,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Non convertibles</field>
             <field name="name" lang="nl">Niet converteerbaar</field>
             <field name="code">4201</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="passif_IX_A"/>
             <field name="parent" ref="420"/>
         </record>
@@ -5526,8 +5076,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Convertibles</field>
             <field name="name" lang="nl">Converteerbaar</field>
             <field name="code">4210</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="passif_IX_A"/>
             <field name="parent" ref="421"/>
         </record>
@@ -5536,8 +5084,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Non convertibles</field>
             <field name="name" lang="nl">Niet converteerbaar</field>
             <field name="code">4211</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="passif_IX_A"/>
             <field name="parent" ref="421"/>
         </record>
@@ -5546,8 +5092,8 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Dettes en compte</field>
             <field name="name" lang="nl">Schulden op rekeningen</field>
             <field name="code">4230</field>
-            <field name="kind">view</field>
             <field name="type" ref="passif_IX_A"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="423"/>
         </record>
 
@@ -5555,8 +5101,8 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Promesses</field>
             <field name="name" lang="nl">Promessen</field>
             <field name="code">4231</field>
-            <field name="kind">view</field>
             <field name="type" ref="passif_IX_A"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="423"/>
         </record>
 
@@ -5564,8 +5110,8 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Crédits d'acceptation</field>
             <field name="name" lang="nl">Acceptkredieten</field>
             <field name="code">4232</field>
-            <field name="kind">view</field>
             <field name="type" ref="passif_IX_A"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="423"/>
         </record>
 
@@ -5573,8 +5119,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Fournisseurs</field>
             <field name="name" lang="nl">Leveranciers</field>
             <field name="code">4250</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">payable</field>
             <field name="party_required" eval="True"/>
             <field name="type" ref="passif_IX_A"/>
             <field name="parent" ref="425"/>
@@ -5584,8 +5128,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Effets à payer</field>
             <field name="name" lang="nl">Te betalen wissels</field>
             <field name="code">4251</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">payable</field>
             <field name="party_required" eval="True"/>
             <field name="type" ref="passif_IX_A"/>
             <field name="parent" ref="425"/>
@@ -5595,8 +5137,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Impôts belges sur le résultat</field>
             <field name="name" lang="nl">Belgische winstbelastingen</field>
             <field name="code">4500</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="passif_IX_E_1"/>
             <field name="parent" ref="450"/>
         </record>
@@ -5605,8 +5145,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Impôts belges sur le résultat</field>
             <field name="name" lang="nl">Belgische winstbelastingen</field>
             <field name="code">4501</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="passif_IX_E_1"/>
             <field name="parent" ref="450"/>
         </record>
@@ -5615,8 +5153,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Impôts belges sur le résultat</field>
             <field name="name" lang="nl">Belgische winstbelastingen</field>
             <field name="code">4502</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="passif_IX_E_1"/>
             <field name="parent" ref="450"/>
         </record>
@@ -5625,8 +5161,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Impôts belges sur le résultat</field>
             <field name="name" lang="nl">Belgische winstbelastingen</field>
             <field name="code">4503</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="passif_IX_E_1"/>
             <field name="parent" ref="450"/>
         </record>
@@ -5635,8 +5169,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Impôts belges sur le résultat</field>
             <field name="name" lang="nl">Belgische winstbelastingen</field>
             <field name="code">4504</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="passif_IX_E_1"/>
             <field name="parent" ref="450"/>
         </record>
@@ -5645,8 +5177,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Autres impôts et taxes belges</field>
             <field name="name" lang="nl">Andere Belgische belastingen</field>
             <field name="code">4505</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="passif_IX_E_1"/>
             <field name="parent" ref="450"/>
         </record>
@@ -5655,8 +5185,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Autres impôts et taxes belges</field>
             <field name="name" lang="nl">Andere Belgische belastingen</field>
             <field name="code">4506</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="passif_IX_E_1"/>
             <field name="parent" ref="450"/>
         </record>
@@ -5665,8 +5193,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Autres impôts et taxes belges</field>
             <field name="name" lang="nl">Andere Belgische belastingen</field>
             <field name="code">4507</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="passif_IX_E_1"/>
             <field name="parent" ref="450"/>
         </record>
@@ -5675,8 +5201,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Impôts et taxes étrangers</field>
             <field name="name" lang="nl">Buitenlandse belastingen</field>
             <field name="code">4508</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="passif_IX_E_1"/>
             <field name="parent" ref="450"/>
         </record>
@@ -5685,8 +5209,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Impôts belges sur le résultat</field>
             <field name="name" lang="nl">Belgische winstbelastingen</field>
             <field name="code">4520</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="passif_IX_E_1"/>
             <field name="parent" ref="452"/>
         </record>
@@ -5695,8 +5217,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Impôts belges sur le résultat</field>
             <field name="name" lang="nl">Belgische winstbelastingen</field>
             <field name="code">4521</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="passif_IX_E_1"/>
             <field name="parent" ref="452"/>
         </record>
@@ -5705,8 +5225,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Impôts belges sur le résultat</field>
             <field name="name" lang="nl">Belgische winstbelastingen</field>
             <field name="code">4522</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="passif_IX_E_1"/>
             <field name="parent" ref="452"/>
         </record>
@@ -5715,8 +5233,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Impôts belges sur le résultat</field>
             <field name="name" lang="nl">Belgische winstbelastingen</field>
             <field name="code">4523</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="passif_IX_E_1"/>
             <field name="parent" ref="452"/>
         </record>
@@ -5725,8 +5241,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Impôts belges sur le résultat</field>
             <field name="name" lang="nl">Belgische winstbelastingen</field>
             <field name="code">4524</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="passif_IX_E_1"/>
             <field name="parent" ref="452"/>
         </record>
@@ -5735,8 +5249,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Autres impôts et taxes belges</field>
             <field name="name" lang="nl">Andere Belgische belastingen</field>
             <field name="code">4525</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="passif_IX_E_1"/>
             <field name="parent" ref="452"/>
         </record>
@@ -5745,8 +5257,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Autres impôts et taxes belges</field>
             <field name="name" lang="nl">Andere Belgische belastingen</field>
             <field name="code">4526</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="passif_IX_E_1"/>
             <field name="parent" ref="452"/>
         </record>
@@ -5755,8 +5265,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Autres impôts et taxes belges</field>
             <field name="name" lang="nl">Andere Belgische belastingen</field>
             <field name="code">4527</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="passif_IX_E_1"/>
             <field name="parent" ref="452"/>
         </record>
@@ -5765,8 +5273,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Impôts et taxes étrangers</field>
             <field name="name" lang="nl">Buitenlandse belastingen</field>
             <field name="code">4528</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="passif_IX_E_1"/>
             <field name="parent" ref="452"/>
         </record>
@@ -5775,8 +5281,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Comptes courants</field>
             <field name="name" lang="nl">Rekening-courant</field>
             <field name="code">5500</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_IX"/>
             <field name="parent" ref="550"/>
         </record>
@@ -5785,8 +5289,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Chèques émis</field>
             <field name="name" lang="nl">Uitgeschreven cheques (-)</field>
             <field name="code">5501</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_IX"/>
             <field name="parent" ref="550"/>
         </record>
@@ -5795,8 +5297,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Réductions de valeur actées</field>
             <field name="name" lang="nl">Geboekte waardeverminderingen (-)</field>
             <field name="code">5509</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_IX"/>
             <field name="parent" ref="550"/>
         </record>
@@ -5805,8 +5305,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Comptes courants</field>
             <field name="name" lang="nl">Rekening-courant</field>
             <field name="code">5510</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_IX"/>
             <field name="parent" ref="551"/>
         </record>
@@ -5815,8 +5313,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Chèques émis</field>
             <field name="name" lang="nl">Uitgeschreven cheques (-)</field>
             <field name="code">5511</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_IX"/>
             <field name="parent" ref="551"/>
         </record>
@@ -5825,8 +5321,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Réductions de valeur actées</field>
             <field name="name" lang="nl">Geboekte waardeverminderingen (-)</field>
             <field name="code">5519</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_IX"/>
             <field name="parent" ref="551"/>
         </record>
@@ -5835,8 +5329,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Comptes courants</field>
             <field name="name" lang="nl">Rekening-courant</field>
             <field name="code">5520</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_IX"/>
             <field name="parent" ref="552"/>
         </record>
@@ -5845,8 +5337,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Chèques émis</field>
             <field name="name" lang="nl">Uitgeschreven cheques (-)</field>
             <field name="code">5521</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_IX"/>
             <field name="parent" ref="552"/>
         </record>
@@ -5855,8 +5345,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Réductions de valeur actées</field>
             <field name="name" lang="nl">Geboekte waardeverminderingen (-)</field>
             <field name="code">5529</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_IX"/>
             <field name="parent" ref="552"/>
         </record>
@@ -5865,8 +5353,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Comptes courants</field>
             <field name="name" lang="nl">Rekening-courant</field>
             <field name="code">5530</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_IX"/>
             <field name="parent" ref="553"/>
         </record>
@@ -5875,8 +5361,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Chèques émis</field>
             <field name="name" lang="nl">Uitgeschreven cheques (-)</field>
             <field name="code">5531</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_IX"/>
             <field name="parent" ref="553"/>
         </record>
@@ -5885,8 +5369,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Réductions de valeur actées</field>
             <field name="name" lang="nl">Geboekte waardeverminderingen (-)</field>
             <field name="code">5539</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_IX"/>
             <field name="parent" ref="553"/>
         </record>
@@ -5895,8 +5377,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Comptes courants</field>
             <field name="name" lang="nl">Rekening-courant</field>
             <field name="code">5540</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_IX"/>
             <field name="parent" ref="554"/>
         </record>
@@ -5905,8 +5385,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Chèques émis</field>
             <field name="name" lang="nl">Uitgeschreven cheques (-)</field>
             <field name="code">5541</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_IX"/>
             <field name="parent" ref="554"/>
         </record>
@@ -5915,8 +5393,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Réductions de valeur actées</field>
             <field name="name" lang="nl">Geboekte waardeverminderingen (-)</field>
             <field name="code">5549</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_IX"/>
             <field name="parent" ref="554"/>
         </record>
@@ -5925,8 +5401,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Comptes courants</field>
             <field name="name" lang="nl">Rekening-courant</field>
             <field name="code">5550</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_IX"/>
             <field name="parent" ref="555"/>
         </record>
@@ -5935,8 +5409,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Chèques émis</field>
             <field name="name" lang="nl">Uitgeschreven cheques (-)</field>
             <field name="code">5551</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_IX"/>
             <field name="parent" ref="555"/>
         </record>
@@ -5945,8 +5417,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Réductions de valeur actées</field>
             <field name="name" lang="nl">Geboekte waardeverminderingen (-)</field>
             <field name="code">5559</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_IX"/>
             <field name="parent" ref="555"/>
         </record>
@@ -5955,8 +5425,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Comptes courants</field>
             <field name="name" lang="nl">Rekening-courant</field>
             <field name="code">5560</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_IX"/>
             <field name="parent" ref="556"/>
         </record>
@@ -5965,8 +5433,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Chèques émis</field>
             <field name="name" lang="nl">Uitgeschreven cheques (-)</field>
             <field name="code">5561</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_IX"/>
             <field name="parent" ref="556"/>
         </record>
@@ -5975,8 +5441,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Réductions de valeur actées</field>
             <field name="name" lang="nl">Geboekte waardeverminderingen (-)</field>
             <field name="code">5569</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_IX"/>
             <field name="parent" ref="556"/>
         </record>
@@ -5985,8 +5449,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Comptes courants</field>
             <field name="name" lang="nl">Rekening-courant</field>
             <field name="code">5570</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_IX"/>
             <field name="parent" ref="557"/>
         </record>
@@ -5995,8 +5457,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Chèques émis</field>
             <field name="name" lang="nl">Uitgeschreven cheques (-)</field>
             <field name="code">5571</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_IX"/>
             <field name="parent" ref="557"/>
         </record>
@@ -6005,8 +5465,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Réductions de valeur actées</field>
             <field name="name" lang="nl">Geboekte waardeverminderingen (-)</field>
             <field name="code">5579</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_IX"/>
             <field name="parent" ref="557"/>
         </record>
@@ -6015,8 +5473,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Comptes courants</field>
             <field name="name" lang="nl">Rekening-courant</field>
             <field name="code">5580</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_IX"/>
             <field name="parent" ref="558"/>
         </record>
@@ -6025,8 +5481,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Chèques émis</field>
             <field name="name" lang="nl">Uitgeschreven cheques (-)</field>
             <field name="code">5581</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_IX"/>
             <field name="parent" ref="558"/>
         </record>
@@ -6035,8 +5489,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Réductions de valeur actées</field>
             <field name="name" lang="nl">Geboekte waardeverminderingen (-)</field>
             <field name="code">5589</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_IX"/>
             <field name="parent" ref="558"/>
         </record>
@@ -6045,8 +5497,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Comptes courants</field>
             <field name="name" lang="nl">Rekening-courant</field>
             <field name="code">5590</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_IX"/>
             <field name="parent" ref="559"/>
         </record>
@@ -6055,8 +5505,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Chèques émis</field>
             <field name="name" lang="nl">Uitgeschreven cheques (-)</field>
             <field name="code">5591</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_IX"/>
             <field name="parent" ref="559"/>
         </record>
@@ -6065,8 +5513,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Réductions de valeur actées</field>
             <field name="name" lang="nl">Geboekte waardeverminderingen (-)</field>
             <field name="code">5599</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_IX"/>
             <field name="parent" ref="559"/>
         </record>
@@ -6075,8 +5521,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">de matières premières</field>
             <field name="name" lang="nl">van grondstoffen</field>
             <field name="code">6090</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">stock</field>
             <field name="type" ref="resultats_II_A_2"/>
             <field name="parent" ref="609"/>
         </record>
@@ -6085,8 +5529,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">de fournitures</field>
             <field name="name" lang="nl">van hulpstoffen</field>
             <field name="code">6091</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">stock</field>
             <field name="type" ref="resultats_II_A_2"/>
             <field name="parent" ref="609"/>
         </record>
@@ -6095,8 +5537,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">de marchandises</field>
             <field name="name" lang="nl">van handelsgoederen</field>
             <field name="code">6094</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">stock</field>
             <field name="type" ref="resultats_II_A_2"/>
             <field name="parent" ref="609"/>
         </record>
@@ -6105,8 +5545,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">d'immeubles achetés destinés à la vente</field>
             <field name="name" lang="nl">van gekochte onroerende goederen bestemd voor verkoop</field>
             <field name="code">6095</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">stock</field>
             <field name="type" ref="resultats_II_A_2"/>
             <field name="parent" ref="609"/>
         </record>
@@ -6115,8 +5553,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Administrateurs ou gérants</field>
             <field name="name" lang="nl">Bestuurders of zaakvoerders</field>
             <field name="code">6200</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="resultats_II_C"/>
             <field name="parent" ref="620"/>
         </record>
@@ -6125,8 +5561,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Personnel de direction</field>
             <field name="name" lang="nl">Directiepersoneel</field>
             <field name="code">6201</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="resultats_II_C"/>
             <field name="parent" ref="620"/>
         </record>
@@ -6135,8 +5569,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Employés</field>
             <field name="name" lang="nl">Bedienden</field>
             <field name="code">6202</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="resultats_II_C"/>
             <field name="parent" ref="620"/>
         </record>
@@ -6145,8 +5577,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Ouvriers</field>
             <field name="name" lang="nl">Arbeiders</field>
             <field name="code">6203</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="resultats_II_C"/>
             <field name="parent" ref="620"/>
         </record>
@@ -6155,8 +5585,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Autres membres du personnel</field>
             <field name="name" lang="nl">Andere personeelsleden</field>
             <field name="code">6204</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="resultats_II_C"/>
             <field name="parent" ref="620"/>
         </record>
@@ -6165,8 +5593,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Administrateurs ou gérants</field>
             <field name="name" lang="nl">Bestuurders of zaakvoerders onder dienstcontract</field>
             <field name="code">6240</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="resultats_II_C"/>
             <field name="parent" ref="624"/>
         </record>
@@ -6175,8 +5601,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Personnel</field>
             <field name="name" lang="nl">Personeel</field>
             <field name="code">6241</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="resultats_II_C"/>
             <field name="parent" ref="624"/>
         </record>
@@ -6185,8 +5609,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Dotations aux amortissements sur frais d'établissement</field>
             <field name="name" lang="nl">Afschrijvingen op oprichtingskosten</field>
             <field name="code">6300</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="resultats_II_D"/>
             <field name="parent" ref="630"/>
         </record>
@@ -6195,8 +5617,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Dotations aux amortissements sur immobilisations incorporelles</field>
             <field name="name" lang="nl">Afschrijvingen op immateriële vaste activa</field>
             <field name="code">6301</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="resultats_II_D"/>
             <field name="parent" ref="630"/>
         </record>
@@ -6205,8 +5625,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Dotations aux amortissements sur immobilisations corporelles</field>
             <field name="name" lang="nl">Afschrijvingen op materiële vaste activa</field>
             <field name="code">6302</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="resultats_II_D"/>
             <field name="parent" ref="630"/>
         </record>
@@ -6215,8 +5633,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Dotations aux réductions de valeur sur immobilisations incorporelles</field>
             <field name="name" lang="nl">Waardeverminderingen op immateriële vaste activa</field>
             <field name="code">6308</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="resultats_II_D"/>
             <field name="parent" ref="630"/>
         </record>
@@ -6225,8 +5641,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Dotations aux réductions de valeur sur immobilisations corporelles</field>
             <field name="name" lang="nl">Waardeverminderingen op materiële vaste activa</field>
             <field name="code">6309</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="resultats_II_D"/>
             <field name="parent" ref="630"/>
         </record>
@@ -6235,8 +5649,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Dotations</field>
             <field name="name" lang="nl">Toevoeging</field>
             <field name="code">6310</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="resultats_II_E"/>
             <field name="parent" ref="631"/>
         </record>
@@ -6245,8 +5657,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Reprises</field>
             <field name="name" lang="nl">Terugneming (-)</field>
             <field name="code">6311</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="resultats_II_E"/>
             <field name="parent" ref="631"/>
         </record>
@@ -6255,8 +5665,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Dotations</field>
             <field name="name" lang="nl">Toevoeging</field>
             <field name="code">6320</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="resultats_II_E"/>
             <field name="parent" ref="632"/>
         </record>
@@ -6265,8 +5673,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Reprises</field>
             <field name="name" lang="nl">Terugneming (-)</field>
             <field name="code">6321</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="resultats_II_E"/>
             <field name="parent" ref="632"/>
         </record>
@@ -6275,8 +5681,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Dotations</field>
             <field name="name" lang="nl">Toevoeging</field>
             <field name="code">6330</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="resultats_II_E"/>
             <field name="parent" ref="633"/>
         </record>
@@ -6285,8 +5689,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Reprises</field>
             <field name="name" lang="nl">Terugneming (-)</field>
             <field name="code">6331</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="resultats_II_E"/>
             <field name="parent" ref="633"/>
         </record>
@@ -6295,8 +5697,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Dotations</field>
             <field name="name" lang="nl">Toevoeging</field>
             <field name="code">6340</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="resultats_II_E"/>
             <field name="parent" ref="634"/>
         </record>
@@ -6305,8 +5705,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Reprises</field>
             <field name="name" lang="nl">Terugneming (-)</field>
             <field name="code">6341</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="resultats_II_E"/>
             <field name="parent" ref="634"/>
         </record>
@@ -6315,8 +5713,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Dotations</field>
             <field name="name" lang="nl">Toevoeging</field>
             <field name="code">6350</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="resultats_II_F"/>
             <field name="parent" ref="635"/>
         </record>
@@ -6325,8 +5721,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Utilisations et reprises</field>
             <field name="name" lang="nl">Besteding en terugneming (-)</field>
             <field name="code">6351</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="resultats_II_F"/>
             <field name="parent" ref="635"/>
         </record>
@@ -6335,8 +5729,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Dotations</field>
             <field name="name" lang="nl">Toevoeging</field>
             <field name="code">6360</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="resultats_II_F"/>
             <field name="parent" ref="636"/>
         </record>
@@ -6345,8 +5737,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Utilisations et reprises</field>
             <field name="name" lang="nl">Besteding en terugneming (-)</field>
             <field name="code">6361</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="resultats_II_F"/>
             <field name="parent" ref="636"/>
         </record>
@@ -6355,8 +5745,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Dotations</field>
             <field name="name" lang="nl">Toevoeging</field>
             <field name="code">6370</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="resultats_II_F"/>
             <field name="parent" ref="637"/>
         </record>
@@ -6365,8 +5753,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Utilisations et reprises</field>
             <field name="name" lang="nl">Besteding en terugneming (-)</field>
             <field name="code">6371</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="resultats_II_F"/>
             <field name="parent" ref="637"/>
         </record>
@@ -6375,8 +5761,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Intérêts, commissions et frais afférents aux dettes</field>
             <field name="name" lang="nl">Rente, commissies en kosten verbonden aan schulden</field>
             <field name="code">6500</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="resultats_V_A"/>
             <field name="parent" ref="650"/>
         </record>
@@ -6385,8 +5769,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Amortissement des frais d'émission d'emprunts et des primes de remboursement</field>
             <field name="name" lang="nl">Afschrijving van kosten bij uitgifte van leningen en van disagio</field>
             <field name="code">6501</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="resultats_V_A"/>
             <field name="parent" ref="650"/>
         </record>
@@ -6395,8 +5777,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Autres charges des dettes</field>
             <field name="name" lang="nl">Andere kosten van schulden</field>
             <field name="code">6502</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="resultats_V_A"/>
             <field name="parent" ref="650"/>
         </record>
@@ -6405,8 +5785,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Intérêts intercalaires portés à l'actif</field>
             <field name="name" lang="nl">Geactiveerde intercalaire interesten (-)</field>
             <field name="code">6503</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="resultats_V_A"/>
             <field name="parent" ref="650"/>
         </record>
@@ -6415,8 +5793,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Dotations</field>
             <field name="name" lang="nl">Toevoeging</field>
             <field name="code">6510</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="resultats_V_B"/>
             <field name="parent" ref="650"/>
         </record>
@@ -6425,8 +5801,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Reprises</field>
             <field name="name" lang="nl">Terugneming (-)</field>
             <field name="code">6511</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="resultats_V_B"/>
             <field name="parent" ref="650"/>
         </record>
@@ -6435,8 +5809,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Dotations</field>
             <field name="name" lang="nl">Toevoeging</field>
             <field name="code">6560</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="resultats_V_C"/>
             <field name="parent" ref="656"/>
         </record>
@@ -6445,8 +5817,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Utilisations et reprises</field>
             <field name="name" lang="nl">Besteding en terugneming (-)</field>
             <field name="code">6561</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="resultats_V_C"/>
             <field name="parent" ref="656"/>
         </record>
@@ -6455,8 +5825,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">sur frais d'établissement</field>
             <field name="name" lang="nl">op oprichtingskosten</field>
             <field name="code">6600</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="resultats_VIII_A"/>
             <field name="parent" ref="660"/>
         </record>
@@ -6465,8 +5833,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">sur immobilisations incorporelles</field>
             <field name="name" lang="nl">op immateriële vaste activa</field>
             <field name="code">6601</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="resultats_VIII_A"/>
             <field name="parent" ref="660"/>
         </record>
@@ -6475,8 +5841,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">sur immobilisations corporelles</field>
             <field name="name" lang="nl">op materiële vaste activa</field>
             <field name="code">6602</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="resultats_VIII_A"/>
             <field name="parent" ref="660"/>
         </record>
@@ -6485,8 +5849,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Dotations</field>
             <field name="name" lang="nl">Toevoeging</field>
             <field name="code">6620</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="resultats_VIII_C"/>
             <field name="parent" ref="662"/>
         </record>
@@ -6495,8 +5857,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Utilisations</field>
             <field name="name" lang="nl">Bestedingen (-)</field>
             <field name="code">6621</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="resultats_VIII_C"/>
             <field name="parent" ref="662"/>
         </record>
@@ -6505,8 +5865,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Impôts et précomptes dus ou versés</field>
             <field name="name" lang="nl">Verschuldigde of gestorte belastingen en voorheffingen</field>
             <field name="code">6700</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="resultats_X_A"/>
             <field name="parent" ref="670"/>
         </record>
@@ -6515,8 +5873,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Excédents de versements d'impôts et de précomptes portés à l'actif</field>
             <field name="name" lang="nl">Geactiveerde overschotten van betaalde belastingen en voorheffingen (-)</field>
             <field name="code">6701</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="resultats_X_A"/>
             <field name="parent" ref="670"/>
         </record>
@@ -6525,8 +5881,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Charges fiscales estimées</field>
             <field name="name" lang="nl">Geraamde belastingen</field>
             <field name="code">6702</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="resultats_X_A"/>
             <field name="parent" ref="670"/>
         </record>
@@ -6535,8 +5889,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Suppléments d'impôts dus ou versés</field>
             <field name="name" lang="nl">Verschuldigde of gestorte belastingsupplementen</field>
             <field name="code">6710</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="resultats_X_A"/>
             <field name="parent" ref="671"/>
         </record>
@@ -6545,8 +5897,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Suppléments d'impôts estimés</field>
             <field name="name" lang="nl">Geraamde belastingsupplementen</field>
             <field name="code">6711</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="resultats_X_A"/>
             <field name="parent" ref="671"/>
         </record>
@@ -6555,8 +5905,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Provisions fiscales constituées</field>
             <field name="name" lang="nl">Gevormde fiscale voorzieningen</field>
             <field name="code">6712</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="resultats_X_A"/>
             <field name="parent" ref="671"/>
         </record>
@@ -6565,8 +5913,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Dotation à la réserve légale</field>
             <field name="name" lang="nl">Toevoeging aan de wettelijke reserve</field>
             <field name="code">6920</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="affectations_prelevements_C_2"/>
             <field name="parent" ref="692"/>
         </record>
@@ -6575,8 +5921,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Dotation aux autres réserves</field>
             <field name="name" lang="nl">Toevoeging aan de overige reserves</field>
             <field name="code">6921</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="affectations_prelevements_C_3"/>
             <field name="parent" ref="692"/>
         </record>
@@ -6585,8 +5929,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Valeur d'acquisition</field>
             <field name="name" lang="nl">Aanschaffingswaarde</field>
             <field name="code">7170</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="resultats_I_B"/>
             <field name="parent" ref="717"/>
         </record>
@@ -6595,8 +5937,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Bénéfice pris en compte</field>
             <field name="name" lang="nl">Toegerekende winst</field>
             <field name="code">7171</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="resultats_I_B"/>
             <field name="parent" ref="717"/>
         </record>
@@ -6605,8 +5945,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">sur immobilisation incorporelles</field>
             <field name="name" lang="nl">op immateriële vaste activa</field>
             <field name="code">7600</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="resultats_VII_A"/>
             <field name="parent" ref="760"/>
         </record>
@@ -6615,8 +5953,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">sur immobilisation corporelles</field>
             <field name="name" lang="nl">op materiële vaste activa</field>
             <field name="code">7601</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="resultats_VII_A"/>
             <field name="parent" ref="760"/>
         </record>
@@ -6625,8 +5961,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Régulatisation d'impôts dus ou versés</field>
             <field name="name" lang="nl">Regularisering van verschuldigde of betaalde belastingen</field>
             <field name="code">7710</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="resultats_X_B"/>
             <field name="parent" ref="771"/>
         </record>
@@ -6635,8 +5969,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Régulatisation d'impôts estimés</field>
             <field name="name" lang="nl">Regularisering van geraamde belastingen</field>
             <field name="code">7711</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="resultats_X_B"/>
             <field name="parent" ref="771"/>
         </record>
@@ -6645,8 +5977,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Reprises de provisions fiscales</field>
             <field name="name" lang="nl">Terugneming van fiscale voorzieningen</field>
             <field name="code">7712</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="resultats_X_B"/>
             <field name="parent" ref="771"/>
         </record>
diff --git a/account_be_fr.xml b/account_be_fr.xml
index 3921997011..653a90a8ac 100644
--- a/account_be_fr.xml
+++ b/account_be_fr.xml
@@ -8,13 +8,15 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Plan de types de compte (Belgique)</field>
             
             <field name="sequence" eval="10"/>
+            <field name="statement" eval="None"/>
         </record>
         <record id="actif_fr" model="account.account.type.template">
             <field name="name">Actif</field>
             
             <field name="sequence" eval="10"/>
             <field name="parent" ref="be_fr"/>
-            <field name="balance_sheet" eval="True"/>
+            <field name="statement">balance</field>
+            <field name="assets" eval="True"/>
         </record>
 
         <record id="actif_immobilise_fr" model="account.account.type.template">
@@ -22,6 +24,8 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="sequence" eval="10"/>
             <field name="parent" ref="actif_fr"/>
+            <field name="statement">balance</field>
+            <field name="assets" eval="True"/>
         </record>
 
         <record id="actif_I_fr" model="account.account.type.template">
@@ -29,6 +33,8 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="sequence" eval="10"/>
             <field name="parent" ref="actif_immobilise_fr"/>
+            <field name="statement">balance</field>
+            <field name="assets" eval="True"/>
         </record>
 
         <record id="actif_II_fr" model="account.account.type.template">
@@ -36,6 +42,9 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="sequence" eval="20"/>
             <field name="parent" ref="actif_immobilise_fr"/>
+            <field name="statement">balance</field>
+            <field name="assets" eval="True"/>
+            <field name="fixed_asset" depends="account_asset" eval="True"/>
         </record>
 
         <record id="actif_III_fr" model="account.account.type.template">
@@ -43,42 +52,62 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="sequence" eval="30"/>
             <field name="parent" ref="actif_immobilise_fr"/>
+            <field name="statement">balance</field>
+            <field name="assets" eval="True"/>
+            <field name="fixed_asset" depends="account_asset" eval="True"/>
         </record>
         <record id="actif_III_A_fr" model="account.account.type.template">
             <field name="name">A. Terrains et constructions</field>
             
             <field name="sequence" eval="10"/>
             <field name="parent" ref="actif_III_fr"/>
+            <field name="statement">balance</field>
+            <field name="assets" eval="True"/>
+            <field name="fixed_asset" depends="account_asset" eval="True"/>
         </record>
         <record id="actif_III_B_fr" model="account.account.type.template">
             <field name="name">B. Installations, machines et outillage</field>
             
             <field name="sequence" eval="20"/>
             <field name="parent" ref="actif_III_fr"/>
+            <field name="statement">balance</field>
+            <field name="assets" eval="True"/>
+            <field name="fixed_asset" depends="account_asset" eval="True"/>
         </record>
         <record id="actif_III_C_fr" model="account.account.type.template">
             <field name="name">C. Mobilier et matériel roulant</field>
             
             <field name="sequence" eval="30"/>
             <field name="parent" ref="actif_III_fr"/>
+            <field name="statement">balance</field>
+            <field name="assets" eval="True"/>
+            <field name="fixed_asset" depends="account_asset" eval="True"/>
         </record>
         <record id="actif_III_D_fr" model="account.account.type.template">
             <field name="name">D. Location-financement et droits similaires</field>
             
             <field name="sequence" eval="40"/>
             <field name="parent" ref="actif_III_fr"/>
+            <field name="statement">balance</field>
+            <field name="assets" eval="True"/>
+            <field name="fixed_asset" depends="account_asset" eval="True"/>
         </record>
         <record id="actif_III_E_fr" model="account.account.type.template">
             <field name="name">E. Autres immobilisations corporelles</field>
             
             <field name="sequence" eval="50"/>
             <field name="parent" ref="actif_III_fr"/>
+            <field name="statement">balance</field>
+            <field name="assets" eval="True"/>
+            <field name="fixed_asset" depends="account_asset" eval="True"/>
         </record>
         <record id="actif_III_F_fr" model="account.account.type.template">
             <field name="name">F. Immobilisations en cours et acomptes versés</field>
             
             <field name="sequence" eval="60"/>
             <field name="parent" ref="actif_III_fr"/>
+            <field name="statement">balance</field>
+            <field name="assets" eval="True"/>
         </record>
 
         <record id="actif_IV_fr" model="account.account.type.template">
@@ -86,60 +115,80 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="sequence" eval="40"/>
             <field name="parent" ref="actif_immobilise_fr"/>
+            <field name="statement">balance</field>
+            <field name="assets" eval="True"/>
         </record>
         <record id="actif_IV_A_fr" model="account.account.type.template">
             <field name="name">A. Entreprises liées</field>
             
             <field name="sequence" eval="10"/>
             <field name="parent" ref="actif_IV_fr"/>
+            <field name="statement">balance</field>
+            <field name="assets" eval="True"/>
         </record>
         <record id="actif_IV_A_1_fr" model="account.account.type.template">
             <field name="name">1. Participations</field>
             
             <field name="sequence" eval="10"/>
             <field name="parent" ref="actif_IV_A_fr"/>
+            <field name="statement">balance</field>
+            <field name="assets" eval="True"/>
         </record>
         <record id="actif_IV_A_2_fr" model="account.account.type.template">
             <field name="name">2. Créances</field>
             
             <field name="sequence" eval="20"/>
             <field name="parent" ref="actif_IV_A_fr"/>
+            <field name="statement">balance</field>
+            <field name="assets" eval="True"/>
         </record>
         <record id="actif_IV_B_fr" model="account.account.type.template">
             <field name="name">B. Autres entreprises avec lesquelles il existe un lien de participation</field>
             
             <field name="sequence" eval="20"/>
             <field name="parent" ref="actif_IV_fr"/>
+            <field name="statement">balance</field>
+            <field name="assets" eval="True"/>
         </record>
         <record id="actif_IV_B_1_fr" model="account.account.type.template">
             <field name="name">1. Participations</field>
             
             <field name="sequence" eval="10"/>
             <field name="parent" ref="actif_IV_B_fr"/>
+            <field name="statement">balance</field>
+            <field name="assets" eval="True"/>
         </record>
         <record id="actif_IV_B_2_fr" model="account.account.type.template">
             <field name="name">2. Créances</field>
             
             <field name="sequence" eval="20"/>
             <field name="parent" ref="actif_IV_B_fr"/>
+            <field name="statement">balance</field>
+            <field name="assets" eval="True"/>
         </record>
         <record id="actif_IV_C_fr" model="account.account.type.template">
             <field name="name">C. Autres immobilisations financières</field>
             
             <field name="sequence" eval="30"/>
             <field name="parent" ref="actif_IV_fr"/>
+            <field name="statement">balance</field>
+            <field name="assets" eval="True"/>
         </record>
         <record id="actif_IV_C_1_fr" model="account.account.type.template">
             <field name="name">1. Actions et parts</field>
             
             <field name="sequence" eval="10"/>
             <field name="parent" ref="actif_IV_C_fr"/>
+            <field name="statement">balance</field>
+            <field name="assets" eval="True"/>
         </record>
         <record id="actif_IV_C_2_fr" model="account.account.type.template">
             <field name="name">2. Créances et cautionnements en numéraire</field>
             
             <field name="sequence" eval="20"/>
             <field name="parent" ref="actif_IV_C_fr"/>
+            <field name="statement">balance</field>
+            <field name="assets" eval="True"/>
         </record>
 
         <record id="actif_circulant_fr" model="account.account.type.template">
@@ -147,6 +196,8 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="sequence" eval="20"/>
             <field name="parent" ref="actif_fr"/>
+            <field name="statement">balance</field>
+            <field name="assets" eval="True"/>
         </record>
 
         <record id="actif_V_fr" model="account.account.type.template">
@@ -154,18 +205,24 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="sequence" eval="10"/>
             <field name="parent" ref="actif_circulant_fr"/>
+            <field name="statement">balance</field>
+            <field name="assets" eval="True"/>
         </record>
         <record id="actif_V_A_fr" model="account.account.type.template">
             <field name="name">A. Créances commerciales</field>
             
             <field name="sequence" eval="10"/>
             <field name="parent" ref="actif_V_fr"/>
+            <field name="statement">balance</field>
+            <field name="assets" eval="True"/>
         </record>
         <record id="actif_V_B_fr" model="account.account.type.template">
             <field name="name">B. AUtres créances</field>
             
             <field name="sequence" eval="20"/>
             <field name="parent" ref="actif_V_fr"/>
+            <field name="statement">balance</field>
+            <field name="assets" eval="True"/>
         </record>
 
         <record id="actif_VI_fr" model="account.account.type.template">
@@ -173,54 +230,77 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="sequence" eval="20"/>
             <field name="parent" ref="actif_circulant_fr"/>
+            <field name="statement">balance</field>
+            <field name="assets" eval="True"/>
         </record>
         <record id="actif_VI_A_fr" model="account.account.type.template">
             <field name="name">A. Stocks</field>
             
             <field name="sequence" eval="10"/>
             <field name="parent" ref="actif_VI_fr"/>
+            <field name="statement">balance</field>
+            <field name="assets" eval="True"/>
         </record>
         <record id="actif_VI_A_1_fr" model="account.account.type.template">
             <field name="name">1. Approvisionnements</field>
             
             <field name="sequence" eval="10"/>
             <field name="parent" ref="actif_VI_A_fr"/>
+            <field name="statement">balance</field>
+            <field name="assets" eval="True"/>
+            <field name="stock" eval="True"/>
         </record>
         <record id="actif_VI_A_2_fr" model="account.account.type.template">
             <field name="name">2. En-cours de fabrication</field>
             
             <field name="sequence" eval="20"/>
             <field name="parent" ref="actif_VI_A_fr"/>
+            <field name="statement">balance</field>
+            <field name="assets" eval="True"/>
+            <field name="stock" eval="True"/>
         </record>
         <record id="actif_VI_A_3_fr" model="account.account.type.template">
             <field name="name">3. Produits finis</field>
             
             <field name="sequence" eval="30"/>
             <field name="parent" ref="actif_VI_A_fr"/>
+            <field name="statement">balance</field>
+            <field name="assets" eval="True"/>
+            <field name="stock" eval="True"/>
         </record>
         <record id="actif_VI_A_4_fr" model="account.account.type.template">
             <field name="name">4. Marchandises</field>
             
             <field name="sequence" eval="40"/>
             <field name="parent" ref="actif_VI_A_fr"/>
+            <field name="statement">balance</field>
+            <field name="assets" eval="True"/>
+            <field name="stock" eval="True"/>
         </record>
         <record id="actif_VI_A_5_fr" model="account.account.type.template">
             <field name="name">5. Immeubles destinés à la vente</field>
             
             <field name="sequence" eval="50"/>
             <field name="parent" ref="actif_VI_A_fr"/>
+            <field name="statement">balance</field>
+            <field name="assets" eval="True"/>
+            <field name="stock" eval="True"/>
         </record>
         <record id="actif_VI_A_6_fr" model="account.account.type.template">
             <field name="name">6. Acomptes versés</field>
             
             <field name="sequence" eval="60"/>
             <field name="parent" ref="actif_VI_A_fr"/>
+            <field name="statement">balance</field>
+            <field name="assets" eval="True"/>
         </record>
         <record id="actif_VI_B_fr" model="account.account.type.template">
             <field name="name">B. Commandes en cours d'exécution</field>
             
             <field name="sequence" eval="20"/>
             <field name="parent" ref="actif_VI_fr"/>
+            <field name="statement">balance</field>
+            <field name="assets" eval="True"/>
         </record>
 
         <record id="actif_VII_fr" model="account.account.type.template">
@@ -228,18 +308,25 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="sequence" eval="30"/>
             <field name="parent" ref="actif_circulant_fr"/>
+            <field name="statement">balance</field>
+            <field name="assets" eval="True"/>
         </record>
         <record id="actif_VII_A_fr" model="account.account.type.template">
             <field name="name">A. Créances commerciales</field>
             
             <field name="sequence" eval="10"/>
             <field name="parent" ref="actif_VII_fr"/>
+            <field name="statement">balance</field>
+            <field name="assets" eval="True"/>
+            <field name="receivable" eval="True"/>
         </record>
         <record id="actif_VII_B_fr" model="account.account.type.template">
             <field name="name">B. Autres créances</field>
             
             <field name="sequence" eval="20"/>
             <field name="parent" ref="actif_VII_fr"/>
+            <field name="statement">balance</field>
+            <field name="assets" eval="True"/>
         </record>
 
         <record id="actif_VIII_fr" model="account.account.type.template">
@@ -247,18 +334,24 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="sequence" eval="40"/>
             <field name="parent" ref="actif_circulant_fr"/>
+            <field name="statement">balance</field>
+            <field name="assets" eval="True"/>
         </record>
         <record id="actif_VIII_A_fr" model="account.account.type.template">
             <field name="name">A. Actions propres</field>
             
             <field name="sequence" eval="10"/>
             <field name="parent" ref="actif_VIII_fr"/>
+            <field name="statement">balance</field>
+            <field name="assets" eval="True"/>
         </record>
         <record id="actif_VIII_B_fr" model="account.account.type.template">
             <field name="name">B. Autres placements</field>
             
             <field name="sequence" eval="20"/>
             <field name="parent" ref="actif_VIII_fr"/>
+            <field name="statement">balance</field>
+            <field name="assets" eval="True"/>
         </record>
 
         <record id="actif_IX_fr" model="account.account.type.template">
@@ -266,6 +359,8 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="sequence" eval="50"/>
             <field name="parent" ref="actif_circulant_fr"/>
+            <field name="statement">balance</field>
+            <field name="assets" eval="True"/>
         </record>
 
         <record id="actif_X_fr" model="account.account.type.template">
@@ -273,6 +368,8 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="sequence" eval="30"/>
             <field name="parent" ref="actif_fr"/>
+            <field name="statement">balance</field>
+            <field name="assets" eval="True"/>
         </record>
 
         <record id="passif_fr" model="account.account.type.template">
@@ -280,8 +377,7 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="sequence" eval="20"/>
             <field name="parent" ref="be_fr"/>
-            <field name="balance_sheet" eval="True"/>
-            <field name="display_balance">credit-debit</field>
+            <field name="statement">balance</field>
         </record>
 
         <record id="capitaux_propres_fr" model="account.account.type.template">
@@ -289,7 +385,7 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="sequence" eval="10"/>
             <field name="parent" ref="passif_fr"/>
-            <field name="display_balance">credit-debit</field>
+            <field name="statement">balance</field>
         </record>
 
         <record id="passif_I_fr" model="account.account.type.template">
@@ -297,21 +393,21 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="sequence" eval="10"/>
             <field name="parent" ref="capitaux_propres_fr"/>
-            <field name="display_balance">credit-debit</field>
+            <field name="statement">balance</field>
         </record>
         <record id="passif_I_A_fr" model="account.account.type.template">
             <field name="name">A. Capital souscrit</field>
             
             <field name="sequence" eval="10"/>
             <field name="parent" ref="passif_I_fr"/>
-            <field name="display_balance">credit-debit</field>
+            <field name="statement">balance</field>
         </record>
         <record id="passif_I_B_fr" model="account.account.type.template">
             <field name="name">B. Capital non appelé</field>
             
             <field name="sequence" eval="20"/>
             <field name="parent" ref="passif_I_fr"/>
-            <field name="display_balance">credit-debit</field>
+            <field name="statement">balance</field>
         </record>
 
         <record id="passif_II_fr" model="account.account.type.template">
@@ -319,7 +415,7 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="sequence" eval="20"/>
             <field name="parent" ref="capitaux_propres_fr"/>
-            <field name="display_balance">credit-debit</field>
+            <field name="statement">balance</field>
         </record>
 
         <record id="passif_III_fr" model="account.account.type.template">
@@ -327,7 +423,7 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="sequence" eval="30"/>
             <field name="parent" ref="capitaux_propres_fr"/>
-            <field name="display_balance">credit-debit</field>
+            <field name="statement">balance</field>
         </record>
 
         <record id="passif_IV_fr" model="account.account.type.template">
@@ -335,49 +431,49 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="sequence" eval="40"/>
             <field name="parent" ref="capitaux_propres_fr"/>
-            <field name="display_balance">credit-debit</field>
+            <field name="statement">balance</field>
         </record>
         <record id="passif_IV_A_fr" model="account.account.type.template">
             <field name="name">A. Réserve légale</field>
             
             <field name="sequence" eval="10"/>
             <field name="parent" ref="passif_IV_fr"/>
-            <field name="display_balance">credit-debit</field>
+            <field name="statement">balance</field>
         </record>
         <record id="passif_IV_B_fr" model="account.account.type.template">
             <field name="name">B. Réserves indisponibles</field>
             
             <field name="sequence" eval="20"/>
             <field name="parent" ref="passif_IV_fr"/>
-            <field name="display_balance">credit-debit</field>
+            <field name="statement">balance</field>
         </record>
         <record id="passif_IV_B_1_fr" model="account.account.type.template">
             <field name="name">1. Pour actions propres</field>
             
             <field name="sequence" eval="10"/>
             <field name="parent" ref="passif_IV_B_fr"/>
-            <field name="display_balance">credit-debit</field>
+            <field name="statement">balance</field>
         </record>
         <record id="passif_IV_B_2_fr" model="account.account.type.template">
             <field name="name">2. Autres</field>
             
             <field name="sequence" eval="20"/>
             <field name="parent" ref="passif_IV_B_fr"/>
-            <field name="display_balance">credit-debit</field>
+            <field name="statement">balance</field>
         </record>
         <record id="passif_IV_C_fr" model="account.account.type.template">
             <field name="name">C. Réserves immunisées</field>
             
             <field name="sequence" eval="30"/>
             <field name="parent" ref="passif_IV_fr"/>
-            <field name="display_balance">credit-debit</field>
+            <field name="statement">balance</field>
         </record>
         <record id="passif_IV_D_fr" model="account.account.type.template">
             <field name="name">D. Réserves disponibles</field>
             
             <field name="sequence" eval="40"/>
             <field name="parent" ref="passif_IV_fr"/>
-            <field name="display_balance">credit-debit</field>
+            <field name="statement">balance</field>
         </record>
 
         <record id="passif_V_fr" model="account.account.type.template">
@@ -385,7 +481,7 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="sequence" eval="50"/>
             <field name="parent" ref="capitaux_propres_fr"/>
-            <field name="display_balance">credit-debit</field>
+            <field name="statement">balance</field>
         </record>
 
         <record id="passif_VI_fr" model="account.account.type.template">
@@ -393,7 +489,7 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="sequence" eval="60"/>
             <field name="parent" ref="capitaux_propres_fr"/>
-            <field name="display_balance">credit-debit</field>
+            <field name="statement">balance</field>
         </record>
 
         <record id="provisions_impots_differes_fr" model="account.account.type.template">
@@ -401,7 +497,7 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="sequence" eval="20"/>
             <field name="parent" ref="passif_fr"/>
-            <field name="display_balance">credit-debit</field>
+            <field name="statement">balance</field>
         </record>
 
         <record id="passif_VII_A_fr" model="account.account.type.template">
@@ -409,35 +505,35 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="sequence" eval="10"/>
             <field name="parent" ref="provisions_impots_differes_fr"/>
-            <field name="display_balance">credit-debit</field>
+            <field name="statement">balance</field>
         </record>
         <record id="passif_VII_A_1_fr" model="account.account.type.template">
             <field name="name">1.Pensions et obligations similaires</field>
             
             <field name="sequence" eval="10"/>
             <field name="parent" ref="passif_VII_A_fr"/>
-            <field name="display_balance">credit-debit</field>
+            <field name="statement">balance</field>
         </record>
         <record id="passif_VII_A_2_fr" model="account.account.type.template">
             <field name="name">2. Charges fiscales</field>
             
             <field name="sequence" eval="20"/>
             <field name="parent" ref="passif_VII_A_fr"/>
-            <field name="display_balance">credit-debit</field>
+            <field name="statement">balance</field>
         </record>
         <record id="passif_VII_A_3_fr" model="account.account.type.template">
             <field name="name">3. Grosses réparations et gros entretien</field>
             
             <field name="sequence" eval="30"/>
             <field name="parent" ref="passif_VII_A_fr"/>
-            <field name="display_balance">credit-debit</field>
+            <field name="statement">balance</field>
         </record>
         <record id="passif_VII_A_4_fr" model="account.account.type.template">
             <field name="name">4. Autres risques et charges</field>
             
             <field name="sequence" eval="40"/>
             <field name="parent" ref="passif_VII_A_fr"/>
-            <field name="display_balance">credit-debit</field>
+            <field name="statement">balance</field>
         </record>
 
         <record id="passif_VII_B_fr" model="account.account.type.template">
@@ -445,7 +541,7 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="sequence" eval="20"/>
             <field name="parent" ref="provisions_impots_differes_fr"/>
-            <field name="display_balance">credit-debit</field>
+            <field name="statement">balance</field>
         </record>
 
         <record id="dettes_fr" model="account.account.type.template">
@@ -453,7 +549,7 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="sequence" eval="30"/>
             <field name="parent" ref="passif_fr"/>
-            <field name="display_balance">credit-debit</field>
+            <field name="statement">balance</field>
         </record>
 
         <record id="passif_VIII_fr" model="account.account.type.template">
@@ -461,84 +557,87 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="sequence" eval="10"/>
             <field name="parent" ref="dettes_fr"/>
-            <field name="display_balance">credit-debit</field>
+            <field name="statement">balance</field>
         </record>
         <record id="passif_VIII_A_fr" model="account.account.type.template">
             <field name="name">A. Dettes financières</field>
             
             <field name="sequence" eval="10"/>
             <field name="parent" ref="passif_VIII_fr"/>
-            <field name="display_balance">credit-debit</field>
+            <field name="statement">balance</field>
         </record>
         <record id="passif_VIII_A_1_fr" model="account.account.type.template">
             <field name="name">1. Emprunts subordonnés</field>
             
             <field name="sequence" eval="10"/>
             <field name="parent" ref="passif_VIII_A_fr"/>
-            <field name="display_balance">credit-debit</field>
+            <field name="statement">balance</field>
         </record>
         <record id="passif_VIII_A_2_fr" model="account.account.type.template">
             <field name="name">2. Emprunts obligatoires non subordonnés</field>
             
             <field name="sequence" eval="20"/>
             <field name="parent" ref="passif_VIII_A_fr"/>
-            <field name="display_balance">credit-debit</field>
+            <field name="statement">balance</field>
         </record>
         <record id="passif_VIII_A_3_fr" model="account.account.type.template">
             <field name="name">3. Dettes de location-financement et assimilées</field>
             
             <field name="sequence" eval="30"/>
             <field name="parent" ref="passif_VIII_A_fr"/>
-            <field name="display_balance">credit-debit</field>
+            <field name="statement">balance</field>
         </record>
         <record id="passif_VIII_A_4_fr" model="account.account.type.template">
             <field name="name">4. Etablissements de crédit</field>
             
             <field name="sequence" eval="40"/>
             <field name="parent" ref="passif_VIII_A_fr"/>
-            <field name="display_balance">credit-debit</field>
+            <field name="statement">balance</field>
         </record>
         <record id="passif_VIII_A_5_fr" model="account.account.type.template">
             <field name="name">5. Autres emprunts</field>
             
             <field name="sequence" eval="50"/>
             <field name="parent" ref="passif_VIII_A_fr"/>
-            <field name="display_balance">credit-debit</field>
+            <field name="statement">balance</field>
         </record>
         <record id="passif_VIII_B_fr" model="account.account.type.template">
             <field name="name">B. Dettes commerciales</field>
             
             <field name="sequence" eval="20"/>
             <field name="parent" ref="passif_VIII_fr"/>
-            <field name="display_balance">credit-debit</field>
+            <field name="statement">balance</field>
         </record>
         <record id="passif_VIII_B_1_fr" model="account.account.type.template">
             <field name="name">1. Fournisseurs</field>
             
             <field name="sequence" eval="10"/>
             <field name="parent" ref="passif_VIII_B_fr"/>
-            <field name="display_balance">credit-debit</field>
+            <field name="statement">balance</field>
+            <field name="payable" eval="True"/>
         </record>
         <record id="passif_VIII_B_2_fr" model="account.account.type.template">
             <field name="name">2. Effets à payer</field>
             
             <field name="sequence" eval="20"/>
             <field name="parent" ref="passif_VIII_B_fr"/>
-            <field name="display_balance">credit-debit</field>
+            <field name="statement">balance</field>
+            <field name="payable" eval="True"/>
         </record>
         <record id="passif_VIII_C_fr" model="account.account.type.template">
             <field name="name">C. Acomptes reçus sur commandes</field>
             
             <field name="sequence" eval="30"/>
             <field name="parent" ref="passif_VIII_fr"/>
-            <field name="display_balance">credit-debit</field>
+            <field name="statement">balance</field>
+            <field name="unearned_revenue" depends="sale_advance_payment" eval="True"/>
         </record>
         <record id="passif_VIII_D_fr" model="account.account.type.template">
             <field name="name">D. Autres dettes</field>
             
             <field name="sequence" eval="40"/>
             <field name="parent" ref="passif_VIII_fr"/>
-            <field name="display_balance">credit-debit</field>
+            <field name="statement">balance</field>
         </record>
 
         <record id="passif_IX_fr" model="account.account.type.template">
@@ -546,91 +645,94 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="sequence" eval="20"/>
             <field name="parent" ref="dettes_fr"/>
-            <field name="display_balance">credit-debit</field>
+            <field name="statement">balance</field>
         </record>
         <record id="passif_IX_A_fr" model="account.account.type.template">
             <field name="name">A. Dettes à plus d'un an échéant dans l'année</field>
             
             <field name="sequence" eval="10"/>
             <field name="parent" ref="passif_IX_fr"/>
-            <field name="display_balance">credit-debit</field>
+            <field name="statement">balance</field>
         </record>
         <record id="passif_IX_B_fr" model="account.account.type.template">
             <field name="name">B. Dettes financières</field>
             
             <field name="sequence" eval="20"/>
             <field name="parent" ref="passif_IX_fr"/>
-            <field name="display_balance">credit-debit</field>
+            <field name="statement">balance</field>
         </record>
         <record id="passif_IX_B_1_fr" model="account.account.type.template">
             <field name="name">1. Etablissements de crédit</field>
             
             <field name="sequence" eval="10"/>
             <field name="parent" ref="passif_IX_B_fr"/>
-            <field name="display_balance">credit-debit</field>
+            <field name="statement">balance</field>
         </record>
         <record id="passif_IX_B_2_fr" model="account.account.type.template">
             <field name="name">2. Autres emprunts</field>
             
             <field name="sequence" eval="20"/>
             <field name="parent" ref="passif_IX_B_fr"/>
-            <field name="display_balance">credit-debit</field>
+            <field name="statement">balance</field>
         </record>
         <record id="passif_IX_C_fr" model="account.account.type.template">
             <field name="name">C. Dettes commerciales</field>
             
             <field name="sequence" eval="30"/>
             <field name="parent" ref="passif_IX_fr"/>
-            <field name="display_balance">credit-debit</field>
+            <field name="statement">balance</field>
         </record>
         <record id="passif_IX_C_1_fr" model="account.account.type.template">
             <field name="name">1. Fournisseurs</field>
             
             <field name="sequence" eval="10"/>
             <field name="parent" ref="passif_IX_C_fr"/>
-            <field name="display_balance">credit-debit</field>
+            <field name="statement">balance</field>
+            <field name="payable" eval="True"/>
         </record>
         <record id="passif_IX_C_2_fr" model="account.account.type.template">
             <field name="name">2. Effets à payer</field>
             
             <field name="sequence" eval="20"/>
             <field name="parent" ref="passif_IX_C_fr"/>
-            <field name="display_balance">credit-debit</field>
+            <field name="statement">balance</field>
+            <field name="payable" eval="True"/>
         </record>
         <record id="passif_IX_D_fr" model="account.account.type.template">
             <field name="name">D. Acomptes reçus sur commandes</field>
             
             <field name="sequence" eval="40"/>
             <field name="parent" ref="passif_IX_fr"/>
-            <field name="display_balance">credit-debit</field>
+            <field name="statement">balance</field>
+            <field name="unearned_revenue" depends="sale_advance_payment" eval="True"/>
         </record>
         <record id="passif_IX_E_fr" model="account.account.type.template">
             <field name="name">E. Dettes fiscales, salariales et sociales</field>
             
             <field name="sequence" eval="50"/>
             <field name="parent" ref="passif_IX_fr"/>
-            <field name="display_balance">credit-debit</field>
+            <field name="statement">balance</field>
         </record>
         <record id="passif_IX_E_1_fr" model="account.account.type.template">
             <field name="name">1. Impôts</field>
             
             <field name="sequence" eval="10"/>
             <field name="parent" ref="passif_IX_E_fr"/>
-            <field name="display_balance">credit-debit</field>
+            <field name="statement">balance</field>
         </record>
         <record id="passif_IX_E_2_fr" model="account.account.type.template">
             <field name="name">2. Rémunérations et charges sociales</field>
             
             <field name="sequence" eval="20"/>
             <field name="parent" ref="passif_IX_E_fr"/>
-            <field name="display_balance">credit-debit</field>
+            <field name="statement">balance</field>
         </record>
         <record id="passif_IX_F_fr" model="account.account.type.template">
             <field name="name">F. Autres dettes</field>
             
             <field name="sequence" eval="60"/>
             <field name="parent" ref="passif_IX_fr"/>
-            <field name="display_balance">credit-debit</field>
+            <field name="statement">balance</field>
         </record>
 
         <record id="passif_X_fr" model="account.account.type.template">
@@ -638,7 +740,7 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="sequence" eval="40"/>
             <field name="parent" ref="passif_fr"/>
-            <field name="display_balance">credit-debit</field>
+            <field name="statement">balance</field>
         </record>
 
         <record id="affectations_prelevements_fr" model="account.account.type.template">
@@ -646,7 +748,7 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="sequence" eval="10"/>
             <field name="parent" ref="passif_V_fr"/>
-            <field name="display_balance">credit-debit</field>
+            <field name="statement">balance</field>
         </record>
 
         <record id="affectations_prelevements_A_fr" model="account.account.type.template">
@@ -654,7 +756,7 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="sequence" eval="10"/>
             <field name="parent" ref="affectations_prelevements_fr"/>
-            <field name="display_balance">credit-debit</field>
+            <field name="statement">balance</field>
         </record>
 
         <record id="affectations_prelevements_A_1_fr" model="account.account.type.template">
@@ -662,7 +764,7 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="sequence" eval="10"/>
             <field name="parent" ref="affectations_prelevements_A_fr"/>
-            <field name="display_balance">credit-debit</field>
+            <field name="statement">balance</field>
         </record>
 
         <record id="affectations_prelevements_A_2_fr" model="account.account.type.template">
@@ -670,7 +772,7 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="sequence" eval="20"/>
             <field name="parent" ref="affectations_prelevements_A_fr"/>
-            <field name="display_balance">credit-debit</field>
+            <field name="statement">balance</field>
         </record>
 
         <record id="affectations_prelevements_B_fr" model="account.account.type.template">
@@ -678,7 +780,7 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="sequence" eval="20"/>
             <field name="parent" ref="affectations_prelevements_fr"/>
-            <field name="display_balance">credit-debit</field>
+            <field name="statement">balance</field>
         </record>
 
         <record id="affectations_prelevements_B_1_fr" model="account.account.type.template">
@@ -686,7 +788,7 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="sequence" eval="10"/>
             <field name="parent" ref="affectations_prelevements_B_fr"/>
-            <field name="display_balance">credit-debit</field>
+            <field name="statement">balance</field>
         </record>
 
         <record id="affectations_prelevements_B_2_fr" model="account.account.type.template">
@@ -694,7 +796,7 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="sequence" eval="20"/>
             <field name="parent" ref="affectations_prelevements_B_fr"/>
-            <field name="display_balance">credit-debit</field>
+            <field name="statement">balance</field>
         </record>
 
         <record id="affectations_prelevements_C_fr" model="account.account.type.template">
@@ -702,7 +804,7 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="sequence" eval="30"/>
             <field name="parent" ref="affectations_prelevements_fr"/>
-            <field name="display_balance">credit-debit</field>
+            <field name="statement">balance</field>
         </record>
 
         <record id="affectations_prelevements_C_1_fr" model="account.account.type.template">
@@ -710,7 +812,7 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="sequence" eval="10"/>
             <field name="parent" ref="affectations_prelevements_C_fr"/>
-            <field name="display_balance">credit-debit</field>
+            <field name="statement">balance</field>
         </record>
 
         <record id="affectations_prelevements_C_2_fr" model="account.account.type.template">
@@ -718,7 +820,7 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="sequence" eval="20"/>
             <field name="parent" ref="affectations_prelevements_C_fr"/>
-            <field name="display_balance">credit-debit</field>
+            <field name="statement">balance</field>
         </record>
 
         <record id="affectations_prelevements_C_3_fr" model="account.account.type.template">
@@ -726,7 +828,7 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="sequence" eval="30"/>
             <field name="parent" ref="affectations_prelevements_C_fr"/>
-            <field name="display_balance">credit-debit</field>
+            <field name="statement">balance</field>
         </record>
 
         <record id="affectations_prelevements_D_fr" model="account.account.type.template">
@@ -734,7 +836,7 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="sequence" eval="40"/>
             <field name="parent" ref="affectations_prelevements_fr"/>
-            <field name="display_balance">credit-debit</field>
+            <field name="statement">balance</field>
         </record>
 
         <record id="affectations_prelevements_D_1_fr" model="account.account.type.template">
@@ -742,7 +844,7 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="sequence" eval="10"/>
             <field name="parent" ref="affectations_prelevements_D_fr"/>
-            <field name="display_balance">credit-debit</field>
+            <field name="statement">balance</field>
         </record>
 
         <record id="affectations_prelevements_D_2_fr" model="account.account.type.template">
@@ -750,6 +852,7 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="sequence" eval="20"/>
             <field name="parent" ref="affectations_prelevements_D_fr"/>
+            <field name="statement">balance</field>
         </record>
 
         <record id="affectations_prelevements_E_fr" model="account.account.type.template">
@@ -757,7 +860,7 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="sequence" eval="50"/>
             <field name="parent" ref="affectations_prelevements_fr"/>
-            <field name="display_balance">credit-debit</field>
+            <field name="statement">balance</field>
         </record>
 
         <record id="affectations_prelevements_F_fr" model="account.account.type.template">
@@ -765,7 +868,7 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="sequence" eval="60"/>
             <field name="parent" ref="affectations_prelevements_fr"/>
-            <field name="display_balance">credit-debit</field>
+            <field name="statement">balance</field>
         </record>
 
         <record id="affectations_prelevements_F_1_fr" model="account.account.type.template">
@@ -773,7 +876,7 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="sequence" eval="10"/>
             <field name="parent" ref="affectations_prelevements_F_fr"/>
-            <field name="display_balance">credit-debit</field>
+            <field name="statement">balance</field>
         </record>
 
         <record id="affectations_prelevements_F_2_fr" model="account.account.type.template">
@@ -781,7 +884,7 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="sequence" eval="20"/>
             <field name="parent" ref="affectations_prelevements_F_fr"/>
-            <field name="display_balance">credit-debit</field>
+            <field name="statement">balance</field>
         </record>
 
         <record id="affectations_prelevements_F_3_fr" model="account.account.type.template">
@@ -789,7 +892,7 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="sequence" eval="30"/>
             <field name="parent" ref="affectations_prelevements_F_fr"/>
-            <field name="display_balance">credit-debit</field>
+            <field name="statement">balance</field>
         </record>
 
 
@@ -798,8 +901,7 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="sequence" eval="10"/>
             <field name="parent" ref="affectations_prelevements_A_1_fr"/>
-            <field name="income_statement" eval="True"/>
-            <field name="display_balance">credit-debit</field>
+            <field name="statement">income</field>
         </record>
 
         <record id="resultats_XIII_fr" model="account.account.type.template">
@@ -807,7 +909,7 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="sequence" eval="10"/>
             <field name="parent" ref="resultats_fr"/>
-            <field name="display_balance">credit-debit</field>
+            <field name="statement">income</field>
         </record>
 
         <record id="resultats_XI_fr" model="account.account.type.template">
@@ -815,7 +917,7 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="sequence" eval="10"/>
             <field name="parent" ref="resultats_XIII_fr"/>
-            <field name="display_balance">credit-debit</field>
+            <field name="statement">income</field>
         </record>
 
         <record id="resultats_XII_fr" model="account.account.type.template">
@@ -823,7 +925,7 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="sequence" eval="20"/>
             <field name="parent" ref="resultats_XIII_fr"/>
-            <field name="display_balance">credit-debit</field>
+            <field name="statement">income</field>
         </record>
 
         <record id="charges_fr" model="account.account.type.template">
@@ -831,7 +933,7 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="sequence" eval="10"/>
             <field name="parent" ref="resultats_XI_fr"/>
-            <field name="display_balance">credit-debit</field>
+            <field name="statement">income</field>
         </record>
 
         <record id="resultats_II_fr" model="account.account.type.template">
@@ -839,77 +941,81 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="sequence" eval="10"/>
             <field name="parent" ref="charges_fr"/>
-            <field name="display_balance">credit-debit</field>
+            <field name="statement">income</field>
         </record>
         <record id="resultats_II_A_fr" model="account.account.type.template">
             <field name="name">A. Approvisionnements et marchandises</field>
             
             <field name="sequence" eval="10"/>
             <field name="parent" ref="resultats_II_fr"/>
-            <field name="display_balance">credit-debit</field>
+            <field name="statement">income</field>
         </record>
         <record id="resultats_II_A_1_fr" model="account.account.type.template">
             <field name="name">1. Achats</field>
             
             <field name="sequence" eval="10"/>
             <field name="parent" ref="resultats_II_A_fr"/>
-            <field name="display_balance">credit-debit</field>
+            <field name="statement">income</field>
+            <field name="expense" eval="True"/>
         </record>
         <record id="resultats_II_A_2_fr" model="account.account.type.template">
             <field name="name">2. Variation des stocks</field>
             
             <field name="sequence" eval="20"/>
             <field name="parent" ref="resultats_II_A_fr"/>
-            <field name="display_balance">credit-debit</field>
+            <field name="statement">income</field>
+            <field name="stock" eval="True"/>
         </record>
         <record id="resultats_II_B_fr" model="account.account.type.template">
             <field name="name">B. Services et biens divers</field>
             
             <field name="sequence" eval="20"/>
             <field name="parent" ref="resultats_II_fr"/>
-            <field name="display_balance">credit-debit</field>
+            <field name="statement">income</field>
+            <field name="expense" eval="True"/>
         </record>
         <record id="resultats_II_C_fr" model="account.account.type.template">
             <field name="name">C. Rémunérations, charges sociales et pensions</field>
             
             <field name="sequence" eval="30"/>
             <field name="parent" ref="resultats_II_fr"/>
-            <field name="display_balance">credit-debit</field>
+            <field name="statement">income</field>
         </record>
         <record id="resultats_II_D_fr" model="account.account.type.template">
             <field name="name">D. Amortissements et réductions de valeur sur frais d'établissement, sur immobilisations incorporelles et corporelles</field>
             
             <field name="sequence" eval="40"/>
             <field name="parent" ref="resultats_II_fr"/>
-            <field name="display_balance">credit-debit</field>
+            <field name="statement">income</field>
         </record>
         <record id="resultats_II_E_fr" model="account.account.type.template">
             <field name="name">E. Réductions de valeur sur stocks, sur commandes en cours d'exécution et sur créances commerciales</field>
             
             <field name="sequence" eval="50"/>
             <field name="parent" ref="resultats_II_fr"/>
-            <field name="display_balance">credit-debit</field>
+            <field name="statement">income</field>
+            <field name="stock" eval="True"/>
         </record>
         <record id="resultats_II_F_fr" model="account.account.type.template">
             <field name="name">F. Provisions pour risques et charges</field>
             
             <field name="sequence" eval="60"/>
             <field name="parent" ref="resultats_II_fr"/>
-            <field name="display_balance">credit-debit</field>
+            <field name="statement">income</field>
         </record>
         <record id="resultats_II_G_fr" model="account.account.type.template">
             <field name="name">G. Autres charges d'exploitation</field>
             
             <field name="sequence" eval="70"/>
             <field name="parent" ref="resultats_II_fr"/>
-            <field name="display_balance">credit-debit</field>
+            <field name="statement">income</field>
         </record>
         <record id="resultats_II_H_fr" model="account.account.type.template">
             <field name="name">H. Charges d'exploitation portées à l'actif au titre de frais de restructuration</field>
             
             <field name="sequence" eval="70"/>
             <field name="parent" ref="resultats_II_fr"/>
-            <field name="display_balance">credit-debit</field>
+            <field name="statement">income</field>
         </record>
 
         <record id="resultats_V_fr" model="account.account.type.template">
@@ -917,28 +1023,28 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="sequence" eval="20"/>
             <field name="parent" ref="charges_fr"/>
-            <field name="display_balance">credit-debit</field>
+            <field name="statement">income</field>
         </record>
         <record id="resultats_V_A_fr" model="account.account.type.template">
             <field name="name">A. Charges des dettes</field>
             
             <field name="sequence" eval="10"/>
             <field name="parent" ref="resultats_V_fr"/>
-            <field name="display_balance">credit-debit</field>
+            <field name="statement">income</field>
         </record>
         <record id="resultats_V_B_fr" model="account.account.type.template">
             <field name="name">B. Réductions de valeur sur actifs circulants autres que ceux visés sub. II. E.</field>
             
             <field name="sequence" eval="20"/>
             <field name="parent" ref="resultats_V_fr"/>
-            <field name="display_balance">credit-debit</field>
+            <field name="statement">income</field>
         </record>
         <record id="resultats_V_C_fr" model="account.account.type.template">
             <field name="name">C. Autres charges financières</field>
             
             <field name="sequence" eval="30"/>
             <field name="parent" ref="resultats_V_fr"/>
-            <field name="display_balance">credit-debit</field>
+            <field name="statement">income</field>
         </record>
 
         <record id="resultats_VIII_fr" model="account.account.type.template">
@@ -946,49 +1052,49 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="sequence" eval="30"/>
             <field name="parent" ref="charges_fr"/>
-            <field name="display_balance">credit-debit</field>
+            <field name="statement">income</field>
         </record>
         <record id="resultats_VIII_A_fr" model="account.account.type.template">
             <field name="name">A. Amortissements et réductions de valeur exceptionnels sur frais d'établissement, sur immobilisations incorporelles et corporelles</field>
             
             <field name="sequence" eval="10"/>
             <field name="parent" ref="resultats_VIII_fr"/>
-            <field name="display_balance">credit-debit</field>
+            <field name="statement">income</field>
         </record>
         <record id="resultats_VIII_B_fr" model="account.account.type.template">
             <field name="name">B. Réductions de valeur sur immobilisations financières</field>
             
             <field name="sequence" eval="20"/>
             <field name="parent" ref="resultats_VIII_fr"/>
-            <field name="display_balance">credit-debit</field>
+            <field name="statement">income</field>
         </record>
         <record id="resultats_VIII_C_fr" model="account.account.type.template">
             <field name="name">C. Provisions pour risques et charges exceptionnels</field>
             
             <field name="sequence" eval="30"/>
             <field name="parent" ref="resultats_VIII_fr"/>
-            <field name="display_balance">credit-debit</field>
+            <field name="statement">income</field>
         </record>
         <record id="resultats_VIII_D_fr" model="account.account.type.template">
             <field name="name">D. Moins-values sur réalisation d'actifs immobilisés</field>
             
             <field name="sequence" eval="40"/>
             <field name="parent" ref="resultats_VIII_fr"/>
-            <field name="display_balance">credit-debit</field>
+            <field name="statement">income</field>
         </record>
         <record id="resultats_VIII_E_fr" model="account.account.type.template">
             <field name="name">E. Autres charges exceptionnelles</field>
             
             <field name="sequence" eval="50"/>
             <field name="parent" ref="resultats_VIII_fr"/>
-            <field name="display_balance">credit-debit</field>
+            <field name="statement">income</field>
         </record>
         <record id="resultats_VIII_F_fr" model="account.account.type.template">
             <field name="name">F. Charges exceptionnelles portées à l'actif au titre de frais de restructuration</field>
             
             <field name="sequence" eval="50"/>
             <field name="parent" ref="resultats_VIII_fr"/>
-            <field name="display_balance">credit-debit</field>
+            <field name="statement">income</field>
         </record>
 
         <record id="resultats_IXbis_B_fr" model="account.account.type.template">
@@ -996,7 +1102,7 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="sequence" eval="40"/>
             <field name="parent" ref="charges_fr"/>
-            <field name="display_balance">credit-debit</field>
+            <field name="statement">income</field>
         </record>
 
         <record id="resultats_X_A_fr" model="account.account.type.template">
@@ -1004,7 +1110,7 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="sequence" eval="50"/>
             <field name="parent" ref="charges_fr"/>
-            <field name="display_balance">credit-debit</field>
+            <field name="statement">income</field>
         </record>
 
         <record id="produits_fr" model="account.account.type.template">
@@ -1012,7 +1118,7 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="sequence" eval="20"/>
             <field name="parent" ref="resultats_XI_fr"/>
-            <field name="display_balance">credit-debit</field>
+            <field name="statement">income</field>
         </record>
 
         <record id="resultats_I_fr" model="account.account.type.template">
@@ -1020,35 +1126,37 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="sequence" eval="10"/>
             <field name="parent" ref="produits_fr"/>
-            <field name="display_balance">credit-debit</field>
+            <field name="statement">income</field>
         </record>
         <record id="resultats_I_A_fr" model="account.account.type.template">
             <field name="name">A. Chiffre d'affaires</field>
             
             <field name="sequence" eval="10"/>
             <field name="parent" ref="resultats_I_fr"/>
-            <field name="display_balance">credit-debit</field>
+            <field name="statement">income</field>
+            <field name="revenue" eval="True"/>
         </record>
         <record id="resultats_I_B_fr" model="account.account.type.template">
             <field name="name">B. Variation des en-cours de fabrication, des produits finis et des commandes en cours d'exécution</field>
             
             <field name="sequence" eval="20"/>
             <field name="parent" ref="resultats_I_fr"/>
-            <field name="display_balance">credit-debit</field>
+            <field name="statement">income</field>
+            <field name="stock" eval="True"/>
         </record>
         <record id="resultats_I_C_fr" model="account.account.type.template">
             <field name="name">C. Production immobilisée</field>
             
             <field name="sequence" eval="30"/>
             <field name="parent" ref="resultats_I_fr"/>
-            <field name="display_balance">credit-debit</field>
+            <field name="statement">income</field>
         </record>
         <record id="resultats_I_D_fr" model="account.account.type.template">
             <field name="name">D. Autres produits d'exploitation</field>
             
             <field name="sequence" eval="40"/>
             <field name="parent" ref="resultats_I_fr"/>
-            <field name="display_balance">credit-debit</field>
+            <field name="statement">income</field>
         </record>
 
         <record id="resultats_IV_fr" model="account.account.type.template">
@@ -1056,28 +1164,28 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="sequence" eval="20"/>
             <field name="parent" ref="produits_fr"/>
-            <field name="display_balance">credit-debit</field>
+            <field name="statement">income</field>
         </record>
         <record id="resultats_IV_A_fr" model="account.account.type.template">
             <field name="name">A. Produits des immobilisations financières</field>
             
             <field name="sequence" eval="10"/>
             <field name="parent" ref="resultats_IV_fr"/>
-            <field name="display_balance">credit-debit</field>
+            <field name="statement">income</field>
         </record>
         <record id="resultats_IV_B_fr" model="account.account.type.template">
             <field name="name">B. Produits des actifs circulants</field>
             
             <field name="sequence" eval="20"/>
             <field name="parent" ref="resultats_IV_fr"/>
-            <field name="display_balance">credit-debit</field>
+            <field name="statement">income</field>
         </record>
         <record id="resultats_IV_C_fr" model="account.account.type.template">
             <field name="name">C. Autres produits financiers</field>
             
             <field name="sequence" eval="30"/>
             <field name="parent" ref="resultats_IV_fr"/>
-            <field name="display_balance">credit-debit</field>
+            <field name="statement">income</field>
         </record>
 
         <record id="resultats_VII_fr" model="account.account.type.template">
@@ -1085,42 +1193,42 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="sequence" eval="30"/>
             <field name="parent" ref="produits_fr"/>
-            <field name="display_balance">credit-debit</field>
+            <field name="statement">income</field>
         </record>
         <record id="resultats_VII_A_fr" model="account.account.type.template">
             <field name="name">A. Reprises d'amortissements et de réductions de valeur sur immobilisations incorporelles et corporelles</field>
             
             <field name="sequence" eval="10"/>
             <field name="parent" ref="resultats_VII_fr"/>
-            <field name="display_balance">credit-debit</field>
+            <field name="statement">income</field>
         </record>
         <record id="resultats_VII_B_fr" model="account.account.type.template">
             <field name="name">B. Reprises de réductions de valeur sur immobilisations financières</field>
             
             <field name="sequence" eval="20"/>
             <field name="parent" ref="resultats_VII_fr"/>
-            <field name="display_balance">credit-debit</field>
+            <field name="statement">income</field>
         </record>
         <record id="resultats_VII_C_fr" model="account.account.type.template">
             <field name="name">C. Reprises de provisions pour risques et charges exceptionnels</field>
             
             <field name="sequence" eval="30"/>
             <field name="parent" ref="resultats_VII_fr"/>
-            <field name="display_balance">credit-debit</field>
+            <field name="statement">income</field>
         </record>
         <record id="resultats_VII_D_fr" model="account.account.type.template">
             <field name="name">D. Plus-values sur réalisation d'actifs immobilisés</field>
             
             <field name="sequence" eval="40"/>
             <field name="parent" ref="resultats_VII_fr"/>
-            <field name="display_balance">credit-debit</field>
+            <field name="statement">income</field>
         </record>
         <record id="resultats_VII_E_fr" model="account.account.type.template">
             <field name="name">E. Autres produits exceptionnels</field>
             
             <field name="sequence" eval="50"/>
             <field name="parent" ref="resultats_VII_fr"/>
-            <field name="display_balance">credit-debit</field>
+            <field name="statement">income</field>
         </record>
 
         <record id="resultats_IXbis_A_fr" model="account.account.type.template">
@@ -1128,7 +1236,7 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="sequence" eval="40"/>
             <field name="parent" ref="produits_fr"/>
-            <field name="display_balance">credit-debit</field>
+            <field name="statement">income</field>
         </record>
 
         <record id="resultats_X_B_fr" model="account.account.type.template">
@@ -1136,7 +1244,7 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="sequence" eval="50"/>
             <field name="parent" ref="produits_fr"/>
-            <field name="display_balance">credit-debit</field>
+            <field name="statement">income</field>
         </record>
 
         <record id="hors_bilan_fr" model="account.account.type.template">
@@ -1144,13 +1252,87 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="sequence" eval="30"/>
             <field name="parent" ref="be_fr"/>
+            <field name="statement">off-balance</field>
+        </record>
+
+        <record id="hors_bilan_00_fr" model="account.account.type.template">
+            <field name="name">Garanties constituees par des tiers pour compte de l'entreprise</field>
+            
+            <field name="sequence" eval="0"/>
+            <field name="parent" ref="hors_bilan_fr"/>
+            <field name="statement">off-balance</field>
+        </record>
+
+        <record id="hors_bilan_01_fr" model="account.account.type.template">
+            <field name="name">Garanties constituees pour compte de tiers</field>
+            
+            <field name="sequence" eval="10"/>
+            <field name="parent" ref="hors_bilan_fr"/>
+            <field name="statement">off-balance</field>
+        </record>
+
+        <record id="hors_bilan_02_fr" model="account.account.type.template">
+            <field name="name">Garanties reelles constituees sur avoirs propres</field>
+            
+            <field name="sequence" eval="20"/>
+            <field name="parent" ref="hors_bilan_fr"/>
+            <field name="statement">off-balance</field>
+        </record>
+
+        <record id="hors_bilan_03_fr" model="account.account.type.template">
+            <field name="name">Garanties reçues</field>
+            
+            <field name="sequence" eval="30"/>
+            <field name="parent" ref="hors_bilan_fr"/>
+            <field name="statement">off-balance</field>
+        </record>
+
+        <record id="hors_bilan_04_fr" model="account.account.type.template">
+            <field name="name">Biens et valeurs detenus par des tiers en leur nom mais aux risques et profits de l'entreprise</field>
+            
+            <field name="sequence" eval="40"/>
+            <field name="parent" ref="hors_bilan_fr"/>
+            <field name="statement">off-balance</field>
+        </record>
+
+        <record id="hors_bilan_05_fr" model="account.account.type.template">
+            <field name="name">Engagements d'acquisition et de cession d'immobilisation</field>
+            
+            <field name="sequence" eval="50"/>
+            <field name="parent" ref="hors_bilan_fr"/>
+            <field name="statement">off-balance</field>
+        </record>
+
+        <record id="hors_bilan_06_fr" model="account.account.type.template">
+            <field name="name">Marches à terme</field>
+            
+            <field name="sequence" eval="60"/>
+            <field name="parent" ref="hors_bilan_fr"/>
+            <field name="statement">off-balance</field>
+        </record>
+
+        <record id="hors_bilan_07_fr" model="account.account.type.template">
+            <field name="name">Bien et valeurs de tiers détenue par l'entreprise</field>
+            
+            <field name="sequence" eval="70"/>
+            <field name="parent" ref="hors_bilan_fr"/>
+            <field name="statement">off-balance</field>
+            <field name="deposit" depends="account_deposit" eval="True"/>
+        </record>
+
+        <record id="hors_bilan_09_fr" model="account.account.type.template">
+            <field name="name">Droits et engagements divers</field>
+            
+            <field name="sequence" eval="90"/>
+            <field name="parent" ref="hors_bilan_fr"/>
+            <field name="statement">off-balance</field>
         </record>
 
         <record id="root_fr" model="account.account.template">
             <field name="name">Plan comptable normalisé (Belgique)</field>
             
-            <field name="kind">view</field>
             <field name="type" ref="be_fr"/>
+            <field name="closed" eval="True"/>
         </record>
 
     </data>
@@ -1160,7 +1342,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Droits &amp; engagements hors bilan</field>
             
             <field name="code">0</field>
-            <field name="kind">view</field>
             <field name="parent" ref="root_fr"/>
         </record>
 
@@ -1168,7 +1349,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Fonds propres, provisions pour risques &amp; charges et Dettes à plus d'un an</field>
             
             <field name="code">1</field>
-            <field name="kind">view</field>
             <field name="parent" ref="root_fr"/>
         </record>
 
@@ -1176,7 +1356,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Frais d'établissement, actifs immobilisés et créances à plus d'un an</field>
             
             <field name="code">2</field>
-            <field name="kind">view</field>
             <field name="parent" ref="root_fr"/>
         </record>
 
@@ -1184,7 +1363,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Stock et commandes en cours d'exécution</field>
             
             <field name="code">3</field>
-            <field name="kind">view</field>
             <field name="parent" ref="root_fr"/>
         </record>
 
@@ -1192,7 +1370,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Créances et dettes à un an au plus</field>
             
             <field name="code">4</field>
-            <field name="kind">view</field>
             <field name="parent" ref="root_fr"/>
         </record>
 
@@ -1200,7 +1377,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Placements de trésorerie et valeurs disponibles</field>
             
             <field name="code">5</field>
-            <field name="kind">view</field>
             <field name="parent" ref="root_fr"/>
         </record>
 
@@ -1208,7 +1384,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Charges</field>
             
             <field name="code">6</field>
-            <field name="kind">view</field>
             <field name="parent" ref="root_fr"/>
         </record>
 
@@ -1216,7 +1391,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Produits</field>
             
             <field name="code">7</field>
-            <field name="kind">view</field>
             <field name="parent" ref="root_fr"/>
         </record>
 
@@ -1227,7 +1401,8 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Garanties constituees par des tiers pour compte de l'entreprise</field>
             
             <field name="code">00</field>
-            <field name="kind">view</field>
+            <field name="type" ref="hors_bilan_00_fr"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="0_fr"/>
         </record>
 
@@ -1235,9 +1410,8 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Garanties constituees pour compte de tiers</field>
             
             <field name="code">01</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
-            <field name="type" ref="hors_bilan_fr"/>
+            <field name="type" ref="hors_bilan_01_fr"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="0_fr"/>
         </record>
 
@@ -1245,7 +1419,8 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Garanties reelles constituees sur avoirs propres</field>
             
             <field name="code">02</field>
-            <field name="kind">view</field>
+            <field name="type" ref="hors_bilan_02_fr"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="0_fr"/>
         </record>
 
@@ -1253,7 +1428,8 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Garanties reçues</field>
             
             <field name="code">03</field>
-            <field name="kind">view</field>
+            <field name="type" ref="hors_bilan_03_fr"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="0_fr"/>
         </record>
 
@@ -1261,7 +1437,8 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Biens et valeurs detenus par des tiers en leur nom mais aux risques et profits de l'entreprise</field>
             
             <field name="code">04</field>
-            <field name="kind">view</field>
+            <field name="type" ref="hors_bilan_04_fr"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="0_fr"/>
         </record>
 
@@ -1269,7 +1446,8 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Engagements d'acquisition et de cession d'immobilisation</field>
             
             <field name="code">05</field>
-            <field name="kind">view</field>
+            <field name="type" ref="hors_bilan_05_fr"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="0_fr"/>
         </record>
 
@@ -1277,7 +1455,8 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Marches à terme</field>
             
             <field name="code">06</field>
-            <field name="kind">view</field>
+            <field name="type" ref="hors_bilan_06_fr"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="0_fr"/>
         </record>
 
@@ -1285,7 +1464,8 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Biens et valeurs de tiers detenus par l'entreprise</field>
             
             <field name="code">07</field>
-            <field name="kind">view</field>
+            <field name="type" ref="hors_bilan_07_fr"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="0_fr"/>
         </record>
 
@@ -1293,9 +1473,8 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Droits et engagements divers</field>
             
             <field name="code">09</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
-            <field name="type" ref="hors_bilan_fr"/>
+            <field name="type" ref="hors_bilan_09_fr"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="0_fr"/>
         </record>
 
@@ -1303,8 +1482,8 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Capital</field>
             
             <field name="code">10</field>
-            <field name="kind">view</field>
             <field name="type" ref="passif_I_fr"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="1_fr"/>
         </record>
 
@@ -1312,9 +1491,8 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Primes d'émission</field>
             
             <field name="code">11</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="passif_II_fr"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="1_fr"/>
         </record>
 
@@ -1322,8 +1500,8 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Plus-values de réévaluation</field>
             
             <field name="code">12</field>
-            <field name="kind">view</field>
             <field name="type" ref="passif_III_fr"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="1_fr"/>
         </record>
 
@@ -1331,8 +1509,8 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Reserves</field>
             
             <field name="code">13</field>
-            <field name="kind">view</field>
             <field name="type" ref="passif_IV_fr"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="1_fr"/>
         </record>
 
@@ -1340,8 +1518,8 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Bénéfice reporté (ou perte reportée)</field>
             
             <field name="code">14</field>
-            <field name="kind">other</field>
             <field name="type" ref="passif_V_fr"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="1_fr"/>
         </record>
 
@@ -1349,8 +1527,8 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Subsides en capital</field>
             
             <field name="code">15</field>
-            <field name="kind">view</field>
             <field name="type" ref="passif_VI_fr"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="1_fr"/>
         </record>
 
@@ -1358,7 +1536,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Provisions pour risques et charges</field>
             
             <field name="code">16</field>
-            <field name="kind">view</field>
             <field name="parent" ref="1_fr"/>
         </record>
 
@@ -1366,8 +1543,8 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Dettes à plus d'un an</field>
             
             <field name="code">17</field>
-            <field name="kind">view</field>
             <field name="type" ref="passif_VIII_fr"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="1_fr"/>
         </record>
 
@@ -1375,8 +1552,8 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Frais d'établissement</field>
             
             <field name="code">20</field>
-            <field name="kind">view</field>
             <field name="type" ref="actif_I_fr"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="2_fr"/>
         </record>
 
@@ -1384,8 +1561,8 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Immobilisations incorporelles</field>
             
             <field name="code">21</field>
-            <field name="kind">view</field>
             <field name="type" ref="actif_II_fr"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="2_fr"/>
         </record>
 
@@ -1393,8 +1570,8 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Terrains et constructions</field>
             
             <field name="code">22</field>
-            <field name="kind">view</field>
             <field name="type" ref="actif_III_A_fr"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="2_fr"/>
         </record>
 
@@ -1402,8 +1579,8 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Installations, machines et outillage</field>
             
             <field name="code">23</field>
-            <field name="kind">view</field>
             <field name="type" ref="actif_III_B_fr"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="2_fr"/>
         </record>
 
@@ -1411,8 +1588,8 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Mobilier et matériel roulant</field>
             
             <field name="code">24</field>
-            <field name="kind">view</field>
             <field name="type" ref="actif_III_C_fr"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="2_fr"/>
         </record>
 
@@ -1420,8 +1597,8 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Immobilisation détenues en location - financement et droits similaires</field>
             
             <field name="code">25</field>
-            <field name="kind">view</field>
             <field name="type" ref="actif_III_D_fr"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="2_fr"/>
         </record>
 
@@ -1429,8 +1606,8 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Autres immobilisations corporelles</field>
             
             <field name="code">26</field>
-            <field name="kind">view</field>
             <field name="type" ref="actif_III_E_fr"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="2_fr"/>
         </record>
 
@@ -1438,9 +1615,8 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Immobilisations corporelles en cours et acomptes versés</field>
             
             <field name="code">27</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_III_F_fr"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="2_fr"/>
         </record>
 
@@ -1448,8 +1624,8 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Immobilisations financières</field>
             
             <field name="code">28</field>
-            <field name="kind">view</field>
             <field name="type" ref="actif_IV_fr"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="2_fr"/>
         </record>
 
@@ -1457,8 +1633,8 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Créances a plus d'un an</field>
             
             <field name="code">29</field>
-            <field name="kind">view</field>
             <field name="type" ref="actif_V_fr"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="2_fr"/>
         </record>
 
@@ -1466,8 +1642,8 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Approvisionnements - matières premières</field>
             
             <field name="code">30</field>
-            <field name="kind">view</field>
             <field name="type" ref="actif_VI_A_1_fr"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="3_fr"/>
         </record>
 
@@ -1475,8 +1651,8 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Approvisionnements et fournitures</field>
             
             <field name="code">31</field>
-            <field name="kind">view</field>
             <field name="type" ref="actif_VI_A_1_fr"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="3_fr"/>
         </record>
 
@@ -1484,8 +1660,8 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">En-cours de fabrication</field>
             
             <field name="code">32</field>
-            <field name="kind">view</field>
-            <field name="type" ref="actif_VI_A_1_fr"/>
+            <field name="type" ref="actif_VI_A_2_fr"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="3_fr"/>
         </record>
 
@@ -1493,8 +1669,8 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Produits finis</field>
             
             <field name="code">33</field>
-            <field name="kind">view</field>
-            <field name="type" ref="actif_VI_A_2_fr"/>
+            <field name="type" ref="actif_VI_A_3_fr"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="3_fr"/>
         </record>
 
@@ -1502,8 +1678,8 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Marchandises</field>
             
             <field name="code">34</field>
-            <field name="kind">view</field>
             <field name="type" ref="actif_VI_A_4_fr"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="3_fr"/>
         </record>
 
@@ -1511,8 +1687,8 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Immeubles destinés à la vente</field>
             
             <field name="code">35</field>
-            <field name="kind">view</field>
             <field name="type" ref="actif_VI_A_5_fr"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="3_fr"/>
         </record>
 
@@ -1520,8 +1696,8 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Acomptes versés sur achats pour stocks</field>
             
             <field name="code">36</field>
-            <field name="kind">view</field>
             <field name="type" ref="actif_VI_A_6_fr"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="3_fr"/>
         </record>
 
@@ -1529,8 +1705,8 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Commandes en cours d'éxécution</field>
             
             <field name="code">37</field>
-            <field name="kind">view</field>
             <field name="type" ref="actif_VI_B_fr"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="3_fr"/>
         </record>
 
@@ -1538,8 +1714,8 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Créances commerciales</field>
             
             <field name="code">40</field>
-            <field name="kind">view</field>
             <field name="type" ref="actif_VII_A_fr"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="4_fr"/>
         </record>
 
@@ -1547,8 +1723,8 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Autres créances</field>
             
             <field name="code">41</field>
-            <field name="kind">view</field>
             <field name="type" ref="actif_VII_B_fr"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="4_fr"/>
         </record>
 
@@ -1556,7 +1732,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Dettes à plus d'un an échéant dans l'année</field>
             
             <field name="code">42</field>
-            <field name="kind">view</field>
             <field name="type" ref="passif_IX_A_fr"/>
             <field name="parent" ref="4_fr"/>
         </record>
@@ -1565,8 +1740,8 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Dettes financières</field>
             
             <field name="code">43</field>
-            <field name="kind">view</field>
             <field name="type" ref="passif_IX_B_fr"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="4_fr"/>
         </record>
 
@@ -1574,7 +1749,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Dettes commerciales</field>
             
             <field name="code">44</field>
-            <field name="kind">view</field>
             <field name="parent" ref="4_fr"/>
         </record>
 
@@ -1582,7 +1756,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Dettes fiscales, salariales et sociales</field>
             
             <field name="code">45</field>
-            <field name="kind">view</field>
             <field name="parent" ref="4_fr"/>
         </record>
 
@@ -1590,8 +1763,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Acomptes reçus sur commandes</field>
             
             <field name="code">46</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="passif_IX_D_fr"/>
             <field name="parent" ref="4_fr"/>
         </record>
@@ -1600,8 +1771,8 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Dettes découlant de l'affectation du résultat</field>
             
             <field name="code">47</field>
-            <field name="kind">view</field>
             <field name="type" ref="passif_IX_F_fr"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="4_fr"/>
         </record>
 
@@ -1609,8 +1780,8 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Dettes diverses</field>
             
             <field name="code">48</field>
-            <field name="kind">view</field>
             <field name="type" ref="passif_IX_F_fr"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="4_fr"/>
         </record>
 
@@ -1618,7 +1789,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Comptes de régularisation et comptes d'attente</field>
             
             <field name="code">49</field>
-            <field name="kind">view</field>
             <field name="parent" ref="4_fr"/>
         </record>
 
@@ -1626,8 +1796,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Actions propres</field>
             
             <field name="code">50</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_VIII_A_fr"/>
             <field name="parent" ref="5_fr"/>
         </record>
@@ -1636,8 +1804,8 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Actions et parts</field>
             
             <field name="code">51</field>
-            <field name="kind">view</field>
             <field name="type" ref="actif_VIII_B_fr"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="5_fr"/>
         </record>
 
@@ -1645,8 +1813,8 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Titres à revenus fixe</field>
             
             <field name="code">52</field>
-            <field name="kind">view</field>
             <field name="type" ref="actif_VIII_B_fr"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="5_fr"/>
         </record>
 
@@ -1654,8 +1822,8 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Dépôts à terme</field>
             
             <field name="code">53</field>
-            <field name="kind">view</field>
             <field name="type" ref="actif_VIII_B_fr"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="5_fr"/>
         </record>
 
@@ -1663,8 +1831,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Valeurs échues à l'encaissement</field>
             
             <field name="code">54</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_IX_fr"/>
             <field name="parent" ref="5_fr"/>
         </record>
@@ -1673,8 +1839,8 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Établissements de credit</field>
             
             <field name="code">55</field>
-            <field name="kind">view</field>
             <field name="type" ref="actif_IX_fr"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="5_fr"/>
         </record>
 
@@ -1682,8 +1848,8 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Office des chèques postaux</field>
             
             <field name="code">56</field>
-            <field name="kind">view</field>
             <field name="type" ref="actif_IX_fr"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="5_fr"/>
         </record>
 
@@ -1691,8 +1857,8 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Caisses</field>
             
             <field name="code">57</field>
-            <field name="kind">view</field>
             <field name="type" ref="actif_IX_fr"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="5_fr"/>
         </record>
 
@@ -1700,8 +1866,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Virements internes</field>
             
             <field name="code">58</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_IX_fr"/>
             <field name="parent" ref="5_fr"/>
         </record>
@@ -1710,8 +1874,8 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Approvisionnements et marchandises</field>
             
             <field name="code">60</field>
-            <field name="kind">view</field>
             <field name="type" ref="resultats_II_A_fr"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="6_fr"/>
         </record>
 
@@ -1719,8 +1883,8 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Services et bien divers</field>
             
             <field name="code">61</field>
-            <field name="kind">view</field>
             <field name="type" ref="resultats_II_B_fr"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="6_fr"/>
         </record>
 
@@ -1728,8 +1892,8 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Rémunérations, charges sociales et pensions</field>
             
             <field name="code">62</field>
-            <field name="kind">view</field>
             <field name="type" ref="resultats_II_C_fr"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="6_fr"/>
         </record>
 
@@ -1737,7 +1901,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Amortissements, réductions de valeur et provisions pour risques et charges</field>
             
             <field name="code">63</field>
-            <field name="kind">view</field>
             <field name="parent" ref="6_fr"/>
         </record>
 
@@ -1745,8 +1908,8 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Autres charges d'exploitation</field>
             
             <field name="code">64</field>
-            <field name="kind">view</field>
             <field name="type" ref="resultats_II_G_fr"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="6_fr"/>
         </record>
 
@@ -1754,8 +1917,8 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Charges financières</field>
             
             <field name="code">65</field>
-            <field name="kind">view</field>
             <field name="type" ref="resultats_V_fr"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="6_fr"/>
         </record>
 
@@ -1763,8 +1926,8 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Charges exceptionnelles</field>
             
             <field name="code">66</field>
-            <field name="kind">view</field>
             <field name="type" ref="resultats_VIII_fr"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="6_fr"/>
         </record>
 
@@ -1772,8 +1935,8 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Impôts sur le résultat</field>
             
             <field name="code">67</field>
-            <field name="kind">view</field>
             <field name="type" ref="resultats_X_A_fr"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="6_fr"/>
         </record>
 
@@ -1781,7 +1944,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Transferts aux impôts différés et aux réserves immunisées</field>
             
             <field name="code">68</field>
-            <field name="kind">view</field>
             <field name="parent" ref="6_fr"/>
         </record>
 
@@ -1789,7 +1951,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Affectations et prélèvements</field>
             
             <field name="code">69</field>
-            <field name="kind">view</field>
             <field name="parent" ref="6_fr"/>
         </record>
 
@@ -1797,8 +1958,8 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Chiffre d'affaires</field>
             
             <field name="code">70</field>
-            <field name="kind">view</field>
             <field name="type" ref="resultats_I_A_fr"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="7_fr"/>
         </record>
 
@@ -1806,8 +1967,8 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Variation des stocks et des commandes en cours d'exécution</field>
             
             <field name="code">71</field>
-            <field name="kind">view</field>
             <field name="type" ref="resultats_I_B_fr"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="7_fr"/>
         </record>
 
@@ -1815,9 +1976,8 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Production immobilisée</field>
             
             <field name="code">72</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="resultats_I_C_fr"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="7_fr"/>
         </record>
 
@@ -1825,8 +1985,8 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Autres produits d'exploitation</field>
             
             <field name="code">74</field>
-            <field name="kind">view</field>
             <field name="type" ref="resultats_I_D_fr"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="7_fr"/>
         </record>
 
@@ -1834,8 +1994,8 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Produits financiers</field>
             
             <field name="code">75</field>
-            <field name="kind">view</field>
             <field name="type" ref="resultats_IV_fr"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="7_fr"/>
         </record>
 
@@ -1843,8 +2003,8 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Produits exceptionnels</field>
             
             <field name="code">76</field>
-            <field name="kind">view</field>
             <field name="type" ref="resultats_VII_fr"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="7_fr"/>
         </record>
 
@@ -1852,8 +2012,8 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Régularisations d'impôts et reprises de provisions fiscales</field>
             
             <field name="code">77</field>
-            <field name="kind">view</field>
             <field name="type" ref="resultats_X_B_fr"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="7_fr"/>
         </record>
 
@@ -1861,7 +2021,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Prélèvements sur les réserves immunisées</field>
             
             <field name="code">78</field>
-            <field name="kind">view</field>
             <field name="parent" ref="7_fr"/>
         </record>
 
@@ -1869,7 +2028,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Affectations et prélèvements</field>
             
             <field name="code">79</field>
-            <field name="kind">view</field>
             <field name="parent" ref="7_fr"/>
         </record>
 
@@ -1880,9 +2038,7 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Créanciers, bénéficiaires de garanties de tiers</field>
             
             <field name="code">000</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
-            <field name="type" ref="hors_bilan_fr"/>
+            <field name="type" ref="hors_bilan_00_fr"/>
             <field name="parent" ref="00_fr"/>
         </record>
 
@@ -1890,9 +2046,7 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Tiers constituants de garanties pour compte de l'entreprise</field>
             
             <field name="code">001</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
-            <field name="type" ref="hors_bilan_fr"/>
+            <field name="type" ref="hors_bilan_00_fr"/>
             <field name="parent" ref="00_fr"/>
         </record>
 
@@ -1900,9 +2054,7 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Débiteurs pour engagements sur effets</field>
             
             <field name="code">010</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
-            <field name="type" ref="hors_bilan_fr"/>
+            <field name="type" ref="hors_bilan_01_fr"/>
             <field name="parent" ref="01_fr"/>
         </record>
 
@@ -1910,7 +2062,8 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Créanciers d'engagements sur effets</field>
             
             <field name="code">011</field>
-            <field name="kind">view</field>
+            <field name="type" ref="hors_bilan_01_fr"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="01_fr"/>
         </record>
 
@@ -1918,9 +2071,7 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Débiteurs pour autres garanties personnelles</field>
             
             <field name="code">012</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
-            <field name="type" ref="hors_bilan_fr"/>
+            <field name="type" ref="hors_bilan_01_fr"/>
             <field name="parent" ref="01_fr"/>
         </record>
 
@@ -1928,9 +2079,7 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Créanciers d'autres garanties personnelles</field>
             
             <field name="code">013</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
-            <field name="type" ref="hors_bilan_fr"/>
+            <field name="type" ref="hors_bilan_01_fr"/>
             <field name="parent" ref="01_fr"/>
         </record>
 
@@ -1938,9 +2087,7 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Créanciers de l'entreprise, bénéficiaires de garanties réelles</field>
             
             <field name="code">020</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
-            <field name="type" ref="hors_bilan_fr"/>
+            <field name="type" ref="hors_bilan_02_fr"/>
             <field name="parent" ref="02_fr"/>
         </record>
 
@@ -1948,9 +2095,7 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Garanties réelles constituées pour compte propre</field>
             
             <field name="code">021</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
-            <field name="type" ref="hors_bilan_fr"/>
+            <field name="type" ref="hors_bilan_02_fr"/>
             <field name="parent" ref="02_fr"/>
         </record>
 
@@ -1958,9 +2103,7 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Créanciers de tiers, bénéficiaires de garanties réelles</field>
             
             <field name="code">022</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
-            <field name="type" ref="hors_bilan_fr"/>
+            <field name="type" ref="hors_bilan_02_fr"/>
             <field name="parent" ref="02_fr"/>
         </record>
 
@@ -1968,9 +2111,7 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Garanties réelles constituées pour compte de tiers</field>
             
             <field name="code">023</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
-            <field name="type" ref="hors_bilan_fr"/>
+            <field name="type" ref="hors_bilan_02_fr"/>
             <field name="parent" ref="02_fr"/>
         </record>
 
@@ -1978,9 +2119,7 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Dépôts statutaires</field>
             
             <field name="code">030</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
-            <field name="type" ref="hors_bilan_fr"/>
+            <field name="type" ref="hors_bilan_03_fr"/>
             <field name="parent" ref="03_fr"/>
         </record>
 
@@ -1988,9 +2127,7 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Déposants statutaires</field>
             
             <field name="code">031</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
-            <field name="type" ref="hors_bilan_fr"/>
+            <field name="type" ref="hors_bilan_03_fr"/>
             <field name="parent" ref="03_fr"/>
         </record>
 
@@ -1998,9 +2135,7 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Garanties reçues</field>
             
             <field name="code">032</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
-            <field name="type" ref="hors_bilan_fr"/>
+            <field name="type" ref="hors_bilan_03_fr"/>
             <field name="parent" ref="03_fr"/>
         </record>
 
@@ -2008,9 +2143,7 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Constituants de garanties</field>
             
             <field name="code">033</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
-            <field name="type" ref="hors_bilan_fr"/>
+            <field name="type" ref="hors_bilan_03_fr"/>
             <field name="parent" ref="03_fr"/>
         </record>
 
@@ -2018,9 +2151,7 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Tiers, détenteurs en leur nom mais aux risques et profits de l'entreprise de biens et de valeurs</field>
             
             <field name="code">040</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
-            <field name="type" ref="hors_bilan_fr"/>
+            <field name="type" ref="hors_bilan_04_fr"/>
             <field name="parent" ref="04_fr"/>
         </record>
 
@@ -2028,9 +2159,7 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Biens et valeurs détenus par des tiers en leur nom mais aux risques et profits de l'entreprise</field>
             
             <field name="code">041</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
-            <field name="type" ref="hors_bilan_fr"/>
+            <field name="type" ref="hors_bilan_04_fr"/>
             <field name="parent" ref="04_fr"/>
         </record>
 
@@ -2038,9 +2167,7 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Engagements d'acquisition</field>
             
             <field name="code">050</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
-            <field name="type" ref="hors_bilan_fr"/>
+            <field name="type" ref="hors_bilan_05_fr"/>
             <field name="parent" ref="05_fr"/>
         </record>
 
@@ -2048,9 +2175,7 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Créanciers d'engagements d'acquisition</field>
             
             <field name="code">051</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
-            <field name="type" ref="hors_bilan_fr"/>
+            <field name="type" ref="hors_bilan_05_fr"/>
             <field name="parent" ref="05_fr"/>
         </record>
 
@@ -2058,9 +2183,7 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Débiteurs pour engagements de cession</field>
             
             <field name="code">052</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
-            <field name="type" ref="hors_bilan_fr"/>
+            <field name="type" ref="hors_bilan_05_fr"/>
             <field name="parent" ref="05_fr"/>
         </record>
 
@@ -2068,9 +2191,7 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Engagements de cession</field>
             
             <field name="code">053</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
-            <field name="type" ref="hors_bilan_fr"/>
+            <field name="type" ref="hors_bilan_05_fr"/>
             <field name="parent" ref="05_fr"/>
         </record>
 
@@ -2078,9 +2199,7 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Marchandises achetées à terme - à recevoir</field>
             
             <field name="code">060</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
-            <field name="type" ref="hors_bilan_fr"/>
+            <field name="type" ref="hors_bilan_06_fr"/>
             <field name="parent" ref="06_fr"/>
         </record>
 
@@ -2088,9 +2207,7 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Créanciers pour marchandises achetées à terme</field>
             
             <field name="code">061</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
-            <field name="type" ref="hors_bilan_fr"/>
+            <field name="type" ref="hors_bilan_06_fr"/>
             <field name="parent" ref="06_fr"/>
         </record>
 
@@ -2098,9 +2215,7 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Débiteurs pour marchandises vendues à terme - à livrer</field>
             
             <field name="code">062</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
-            <field name="type" ref="hors_bilan_fr"/>
+            <field name="type" ref="hors_bilan_06_fr"/>
             <field name="parent" ref="06_fr"/>
         </record>
 
@@ -2108,9 +2223,7 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Marchandises vendues à terme - à livrer</field>
             
             <field name="code">063</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
-            <field name="type" ref="hors_bilan_fr"/>
+            <field name="type" ref="hors_bilan_06_fr"/>
             <field name="parent" ref="06_fr"/>
         </record>
 
@@ -2118,9 +2231,7 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Devises achetées à terme - à recevoir</field>
             
             <field name="code">064</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
-            <field name="type" ref="hors_bilan_fr"/>
+            <field name="type" ref="hors_bilan_06_fr"/>
             <field name="parent" ref="06_fr"/>
         </record>
 
@@ -2128,9 +2239,7 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Créanciers pour devises achetées à terme</field>
             
             <field name="code">065</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
-            <field name="type" ref="hors_bilan_fr"/>
+            <field name="type" ref="hors_bilan_06_fr"/>
             <field name="parent" ref="06_fr"/>
         </record>
 
@@ -2138,9 +2247,7 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Débiteurs pour devises vendues à terme</field>
             
             <field name="code">066</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
-            <field name="type" ref="hors_bilan_fr"/>
+            <field name="type" ref="hors_bilan_06_fr"/>
             <field name="parent" ref="06_fr"/>
         </record>
 
@@ -2148,9 +2255,7 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Devises vendues à terme - à livrer</field>
             
             <field name="code">067</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
-            <field name="type" ref="hors_bilan_fr"/>
+            <field name="type" ref="hors_bilan_06_fr"/>
             <field name="parent" ref="06_fr"/>
         </record>
 
@@ -2158,7 +2263,8 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Droits d'usage à long terme</field>
             
             <field name="code">070</field>
-            <field name="kind">view</field>
+            <field name="type" ref="hors_bilan_07_fr"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="07_fr"/>
         </record>
 
@@ -2166,9 +2272,7 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Créanciers de loyers et redevances</field>
             
             <field name="code">071</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
-            <field name="type" ref="hors_bilan_fr"/>
+            <field name="type" ref="hors_bilan_07_fr"/>
             <field name="parent" ref="07_fr"/>
         </record>
 
@@ -2176,9 +2280,7 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Biens et valeurs de tiers reçus en dépôt, en consignation, ou à façon</field>
             
             <field name="code">072</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
-            <field name="type" ref="hors_bilan_fr"/>
+            <field name="type" ref="hors_bilan_07_fr"/>
             <field name="parent" ref="07_fr"/>
         </record>
 
@@ -2186,9 +2288,7 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Commettants et déposants de biens et valeurs</field>
             
             <field name="code">073</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
-            <field name="type" ref="hors_bilan_fr"/>
+            <field name="type" ref="hors_bilan_07_fr"/>
             <field name="parent" ref="07_fr"/>
         </record>
 
@@ -2196,9 +2296,7 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Biens et valeurs détenus pour compte ou aux risques et profits de tiers</field>
             
             <field name="code">074</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
-            <field name="type" ref="hors_bilan_fr"/>
+            <field name="type" ref="hors_bilan_07_fr"/>
             <field name="parent" ref="07_fr"/>
         </record>
 
@@ -2206,9 +2304,7 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Créanciers de biens et valeurs détenus pour compte de tiers ou à leurs risques et profits</field>
             
             <field name="code">075</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
-            <field name="type" ref="hors_bilan_fr"/>
+            <field name="type" ref="hors_bilan_07_fr"/>
             <field name="parent" ref="07_fr"/>
         </record>
 
@@ -2216,8 +2312,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Capital souscrit ou capital personnel</field>
             
             <field name="code">100</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="passif_I_A_fr"/>
             <field name="parent" ref="10_fr"/>
         </record>
@@ -2226,8 +2320,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Capital non appelé</field>
             
             <field name="code">101</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="passif_I_B_fr"/>
             <field name="parent" ref="10_fr"/>
         </record>
@@ -2236,8 +2328,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Plus-values de réévaluation sur immobilisations incorporelles</field>
             
             <field name="code">120</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="passif_III_fr"/>
             <field name="parent" ref="12_fr"/>
         </record>
@@ -2246,8 +2336,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Plus-values de réévaluation sur immobilisations corporelles</field>
             
             <field name="code">121</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="passif_III_fr"/>
             <field name="parent" ref="12_fr"/>
         </record>
@@ -2256,8 +2344,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Plus-values de réévaluation sur immobilisations financières</field>
             
             <field name="code">122</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="passif_III_fr"/>
             <field name="parent" ref="12_fr"/>
         </record>
@@ -2266,8 +2352,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Plus-values de réévaluation sur stocks</field>
             
             <field name="code">123</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="passif_III_fr"/>
             <field name="parent" ref="12_fr"/>
         </record>
@@ -2276,8 +2360,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Reprises de réductions de valeur sur placements de trésorerie</field>
             
             <field name="code">124</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="passif_III_fr"/>
             <field name="parent" ref="12_fr"/>
         </record>
@@ -2286,8 +2368,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Réserve légale</field>
             
             <field name="code">130</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="passif_IV_A_fr"/>
             <field name="parent" ref="13_fr"/>
         </record>
@@ -2296,8 +2376,8 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Réserves indisponibles</field>
             
             <field name="code">131</field>
-            <field name="kind">view</field>
             <field name="type" ref="passif_IV_B_fr"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="13_fr"/>
         </record>
 
@@ -2305,8 +2385,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Réserves immunisées</field>
             
             <field name="code">132</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="passif_IV_C_fr"/>
             <field name="parent" ref="13_fr"/>
         </record>
@@ -2315,7 +2393,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Réserves disponibles</field>
             
             <field name="code">133</field>
-            <field name="kind">other</field>
             <field name="type" ref="passif_IV_D_fr"/>
             <field name="parent" ref="13_fr"/>
         </record>
@@ -2324,8 +2401,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Provisions pour pensions et obligations similaires</field>
             
             <field name="code">160</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="passif_VII_A_1_fr"/>
             <field name="parent" ref="16_fr"/>
         </record>
@@ -2334,8 +2409,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Provisions pour charges fiscales</field>
             
             <field name="code">161</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="passif_VII_A_2_fr"/>
             <field name="parent" ref="16_fr"/>
         </record>
@@ -2344,8 +2417,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Provisions pour grosses réparations et gros entretiens</field>
             
             <field name="code">162</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="passif_VII_A_3_fr"/>
             <field name="parent" ref="16_fr"/>
         </record>
@@ -2354,8 +2425,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Provisions pour autres risques et charges</field>
             
             <field name="code">163</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="passif_VII_A_4_fr"/>
             <field name="parent" ref="16_fr"/>
         </record>
@@ -2364,8 +2433,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Provisions pour autres risques et charges</field>
             
             <field name="code">164</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="passif_VII_A_4_fr"/>
             <field name="parent" ref="16_fr"/>
         </record>
@@ -2374,8 +2441,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Provisions pour autres risques et charges</field>
             
             <field name="code">165</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="passif_VII_A_4_fr"/>
             <field name="parent" ref="16_fr"/>
         </record>
@@ -2384,8 +2449,8 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Impôts différés</field>
             
             <field name="code">168</field>
-            <field name="kind">view</field>
             <field name="type" ref="passif_VII_B_fr"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="16_fr"/>
         </record>
 
@@ -2393,8 +2458,8 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Emprunts subordonnés</field>
             
             <field name="code">170</field>
-            <field name="kind">view</field>
             <field name="type" ref="passif_VIII_A_1_fr"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="17_fr"/>
         </record>
 
@@ -2402,8 +2467,8 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Emprunts obligataires non subordonnés</field>
             
             <field name="code">171</field>
-            <field name="kind">view</field>
             <field name="type" ref="passif_VIII_A_2_fr"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="17_fr"/>
         </record>
 
@@ -2411,8 +2476,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Dettes de location - financement et assimilés</field>
             
             <field name="code">172</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="passif_VIII_A_3_fr"/>
             <field name="parent" ref="17_fr"/>
         </record>
@@ -2421,8 +2484,8 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Etablissements de crédit</field>
             
             <field name="code">173</field>
-            <field name="kind">view</field>
             <field name="type" ref="passif_VIII_A_4_fr"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="17_fr"/>
         </record>
 
@@ -2430,8 +2493,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Autres emprunts</field>
             
             <field name="code">174</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="passif_VIII_A_5_fr"/>
             <field name="parent" ref="17_fr"/>
         </record>
@@ -2440,8 +2501,8 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Dettes commerciales</field>
             
             <field name="code">175</field>
-            <field name="kind">view</field>
             <field name="type" ref="passif_VIII_B_fr"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="17_fr"/>
         </record>
 
@@ -2449,8 +2510,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Acomptes reçus sur commandes</field>
             
             <field name="code">176</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="passif_VIII_C_fr"/>
             <field name="parent" ref="17_fr"/>
         </record>
@@ -2459,8 +2518,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Cautionnements reçus en numéraires</field>
             
             <field name="code">178</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="passif_VIII_D_fr"/>
             <field name="parent" ref="17_fr"/>
         </record>
@@ -2469,9 +2526,8 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Dettes diverses</field>
             
             <field name="code">179</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">view</field>
             <field name="type" ref="passif_VIII_D_fr"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="17_fr"/>
         </record>
 
@@ -2479,8 +2535,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Frais de constitution et d'augmentation de capital</field>
             
             <field name="code">200</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_I_fr"/>
             <field name="parent" ref="20_fr"/>
         </record>
@@ -2489,8 +2543,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Frais d'émission d'emprunts</field>
             
             <field name="code">201</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_I_fr"/>
             <field name="parent" ref="20_fr"/>
         </record>
@@ -2499,8 +2551,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Autres frais d'établissement</field>
             
             <field name="code">202</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_I_fr"/>
             <field name="parent" ref="20_fr"/>
         </record>
@@ -2509,8 +2559,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Intérêts intercalaires</field>
             
             <field name="code">203</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_I_fr"/>
             <field name="parent" ref="20_fr"/>
         </record>
@@ -2519,8 +2567,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Frais de restructuration</field>
             
             <field name="code">204</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_I_fr"/>
             <field name="parent" ref="20_fr"/>
         </record>
@@ -2529,8 +2575,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Frais de recherche et de développement</field>
             
             <field name="code">210</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_II_fr"/>
             <field name="parent" ref="21_fr"/>
         </record>
@@ -2539,8 +2583,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Concessions, brevets, licences, savoir-faire, marques et droits similaires</field>
             
             <field name="code">211</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_II_fr"/>
             <field name="parent" ref="21_fr"/>
         </record>
@@ -2549,8 +2591,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Goodwill</field>
             
             <field name="code">212</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_II_fr"/>
             <field name="parent" ref="21_fr"/>
         </record>
@@ -2559,8 +2599,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Acomptes versés</field>
             
             <field name="code">213</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_II_fr"/>
             <field name="parent" ref="21_fr"/>
         </record>
@@ -2569,8 +2607,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Terrains</field>
             
             <field name="code">220</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_III_A_fr"/>
             <field name="parent" ref="22_fr"/>
         </record>
@@ -2579,8 +2615,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Constructions</field>
             
             <field name="code">221</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_III_A_fr"/>
             <field name="parent" ref="22_fr"/>
         </record>
@@ -2589,8 +2623,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Terrains bâtis</field>
             
             <field name="code">222</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_III_A_fr"/>
             <field name="parent" ref="22_fr"/>
         </record>
@@ -2599,8 +2631,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Autres droits réels sur des immeubles</field>
             
             <field name="code">223</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_III_A_fr"/>
             <field name="parent" ref="22_fr"/>
         </record>
@@ -2609,8 +2639,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Terrains et constructions</field>
             
             <field name="code">250</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_III_D_fr"/>
             <field name="parent" ref="25_fr"/>
         </record>
@@ -2619,8 +2647,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Installations, machines et outillage</field>
             
             <field name="code">251</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_III_D_fr"/>
             <field name="parent" ref="25_fr"/>
         </record>
@@ -2629,8 +2655,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Mobilier et matériel roulant</field>
             
             <field name="code">252</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_III_D_fr"/>
             <field name="parent" ref="25_fr"/>
         </record>
@@ -2639,8 +2663,8 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Participations dans des entreprises liées</field>
             
             <field name="code">280</field>
-            <field name="kind">view</field>
             <field name="type" ref="actif_IV_A_1_fr"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="28_fr"/>
         </record>
 
@@ -2648,8 +2672,8 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Créances sur des entreprises liées</field>
             
             <field name="code">281</field>
-            <field name="kind">view</field>
             <field name="type" ref="actif_IV_A_2_fr"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="28_fr"/>
         </record>
 
@@ -2657,8 +2681,8 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Participations dans des entreprises avec lesquelles il existe un lien de participation</field>
             
             <field name="code">282</field>
-            <field name="kind">view</field>
             <field name="type" ref="actif_IV_B_1_fr"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="28_fr"/>
         </record>
 
@@ -2666,8 +2690,8 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Créances sur des entreprises avec lesquelles il existe un lien de participation</field>
             
             <field name="code">283</field>
-            <field name="kind">view</field>
             <field name="type" ref="actif_IV_B_2_fr"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="28_fr"/>
         </record>
 
@@ -2675,8 +2699,8 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Autres actions et parts</field>
             
             <field name="code">284</field>
-            <field name="kind">view</field>
             <field name="type" ref="actif_IV_C_1_fr"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="28_fr"/>
         </record>
 
@@ -2684,8 +2708,8 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Autres créances</field>
             
             <field name="code">285</field>
-            <field name="kind">view</field>
             <field name="type" ref="actif_IV_C_2_fr"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="28_fr"/>
         </record>
 
@@ -2693,8 +2717,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Cautionnements versés en numéraires</field>
             
             <field name="code">288</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_IV_C_2_fr"/>
             <field name="parent" ref="28_fr"/>
         </record>
@@ -2703,8 +2725,8 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Créances commerciales</field>
             
             <field name="code">290</field>
-            <field name="kind">view</field>
             <field name="type" ref="actif_V_A_fr"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="29_fr"/>
         </record>
 
@@ -2712,8 +2734,8 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Autres créances</field>
             
             <field name="code">291</field>
-            <field name="kind">view</field>
             <field name="type" ref="actif_V_B_fr"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="29_fr"/>
         </record>
 
@@ -2721,8 +2743,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Valeur d'acquisition</field>
             
             <field name="code">300</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">stock</field>
             <field name="type" ref="actif_VI_A_1_fr"/>
             <field name="parent" ref="30_fr"/>
         </record>
@@ -2731,8 +2751,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Réductions de valeur actées</field>
             
             <field name="code">309</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">stock</field>
             <field name="type" ref="actif_VI_A_1_fr"/>
             <field name="parent" ref="30_fr"/>
         </record>
@@ -2741,8 +2759,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Valeur d'acquisition</field>
             
             <field name="code">310</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">stock</field>
             <field name="type" ref="actif_VI_A_1_fr"/>
             <field name="parent" ref="31_fr"/>
         </record>
@@ -2751,8 +2767,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Réductions de valeur actées</field>
             
             <field name="code">319</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">stock</field>
             <field name="type" ref="actif_VI_A_1_fr"/>
             <field name="parent" ref="31_fr"/>
         </record>
@@ -2761,9 +2775,7 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Valeur d'acquisition</field>
             
             <field name="code">320</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">stock</field>
-            <field name="type" ref="actif_VI_A_1_fr"/>
+            <field name="type" ref="actif_VI_A_2_fr"/>
             <field name="parent" ref="32_fr"/>
         </record>
 
@@ -2771,9 +2783,7 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Réductions de valeur actées</field>
             
             <field name="code">329</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">stock</field>
-            <field name="type" ref="actif_VI_A_1_fr"/>
+            <field name="type" ref="actif_VI_A_2_fr"/>
             <field name="parent" ref="32_fr"/>
         </record>
 
@@ -2781,9 +2791,7 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Valeur d'acquisition</field>
             
             <field name="code">330</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">stock</field>
-            <field name="type" ref="actif_VI_A_2_fr"/>
+            <field name="type" ref="actif_VI_A_3_fr"/>
             <field name="parent" ref="33_fr"/>
         </record>
 
@@ -2791,9 +2799,7 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Réductions de valeur actées</field>
             
             <field name="code">339</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">stock</field>
-            <field name="type" ref="actif_VI_A_2_fr"/>
+            <field name="type" ref="actif_VI_A_3_fr"/>
             <field name="parent" ref="33_fr"/>
         </record>
 
@@ -2801,8 +2807,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Valeur d'acquisition</field>
             
             <field name="code">340</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">stock</field>
             <field name="type" ref="actif_VI_A_4_fr"/>
             <field name="parent" ref="34_fr"/>
         </record>
@@ -2811,8 +2815,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Réductions de valeur actées</field>
             
             <field name="code">349</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">stock</field>
             <field name="type" ref="actif_VI_A_4_fr"/>
             <field name="parent" ref="34_fr"/>
         </record>
@@ -2821,8 +2823,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Valeur d'acquisition</field>
             
             <field name="code">350</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">stock</field>
             <field name="type" ref="actif_VI_A_5_fr"/>
             <field name="parent" ref="35_fr"/>
         </record>
@@ -2831,8 +2831,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Réductions de valeurs actées</field>
             
             <field name="code">359</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">stock</field>
             <field name="type" ref="actif_VI_A_5_fr"/>
             <field name="parent" ref="35_fr"/>
         </record>
@@ -2841,8 +2839,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Acomptes versés</field>
             
             <field name="code">360</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_VI_A_6_fr"/>
             <field name="parent" ref="36_fr"/>
         </record>
@@ -2851,8 +2847,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Réductions de valeur actées</field>
             
             <field name="code">369</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_VI_A_6_fr"/>
             <field name="parent" ref="36_fr"/>
         </record>
@@ -2861,8 +2855,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Valeur d'acquisition</field>
             
             <field name="code">370</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_VI_B_fr"/>
             <field name="parent" ref="37_fr"/>
         </record>
@@ -2871,8 +2863,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Bénéfice pris en compte</field>
             
             <field name="code">371</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_VI_B_fr"/>
             <field name="parent" ref="37_fr"/>
         </record>
@@ -2881,8 +2871,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Réductions de valeur actées</field>
             
             <field name="code">379</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_VI_B_fr"/>
             <field name="parent" ref="37_fr"/>
         </record>
@@ -2892,8 +2880,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="code">400</field>
             <field name="reconcile" eval="True"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">receivable</field>
             <field name="party_required" eval="True"/>
             <field name="type" ref="actif_VII_A_fr"/>
             <field name="parent" ref="40_fr"/>
@@ -2904,8 +2890,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="code">401</field>
             <field name="reconcile" eval="True"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">receivable</field>
             <field name="party_required" eval="True"/>
             <field name="type" ref="actif_VII_A_fr"/>
             <field name="parent" ref="40_fr"/>
@@ -2915,8 +2899,7 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Produits à recevoir</field>
             
             <field name="code">404</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">receivable</field>
+            <field name="reconcile" eval="True"/>
             <field name="party_required" eval="True"/>
             <field name="type" ref="actif_VII_A_fr"/>
             <field name="parent" ref="40_fr"/>
@@ -2926,8 +2909,7 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Acomptes versés</field>
             
             <field name="code">406</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">receivable</field>
+            <field name="reconcile" eval="True"/>
             <field name="party_required" eval="True"/>
             <field name="type" ref="actif_VII_A_fr"/>
             <field name="parent" ref="40_fr"/>
@@ -2937,8 +2919,7 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Créances douteuses</field>
             
             <field name="code">407</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">receivable</field>
+            <field name="reconcile" eval="True"/>
             <field name="party_required" eval="True"/>
             <field name="type" ref="actif_VII_A_fr"/>
             <field name="parent" ref="40_fr"/>
@@ -2948,9 +2929,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Réductions de valeur actées</field>
             
             <field name="code">409</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">receivable</field>
-            <field name="party_required" eval="True"/>
             <field name="type" ref="actif_VII_A_fr"/>
             <field name="parent" ref="40_fr"/>
         </record>
@@ -2959,8 +2937,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Capital appelé, non versé</field>
             
             <field name="code">410</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_VII_B_fr"/>
             <field name="parent" ref="41_fr"/>
         </record>
@@ -2969,8 +2945,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">T.V.A. a récupérer</field>
             
             <field name="code">411</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_VII_B_fr"/>
             <field name="parent" ref="41_fr"/>
         </record>
@@ -2979,8 +2953,8 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Impôts et précomptes à récupérer</field>
             
             <field name="code">412</field>
-            <field name="kind">view</field>
             <field name="type" ref="actif_VII_B_fr"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="41_fr"/>
         </record>
 
@@ -2988,8 +2962,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Produits à recevoir</field>
             
             <field name="code">414</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_VII_B_fr"/>
             <field name="parent" ref="41_fr"/>
         </record>
@@ -2998,8 +2970,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Créances diverses</field>
             
             <field name="code">416</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_VII_B_fr"/>
             <field name="parent" ref="41_fr"/>
         </record>
@@ -3008,8 +2978,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Créances douteuses</field>
             
             <field name="code">417</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_VII_B_fr"/>
             <field name="parent" ref="41_fr"/>
         </record>
@@ -3018,8 +2986,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Cautionnements versés en numéraires</field>
             
             <field name="code">418</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_VII_B_fr"/>
             <field name="parent" ref="41_fr"/>
         </record>
@@ -3028,8 +2994,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Réductions de valeur actées</field>
             
             <field name="code">419</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_VII_B_fr"/>
             <field name="parent" ref="41_fr"/>
         </record>
@@ -3038,8 +3002,8 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Emprunts subordonnés</field>
             
             <field name="code">420</field>
-            <field name="kind">view</field>
             <field name="type" ref="passif_IX_A_fr"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="42_fr"/>
         </record>
 
@@ -3047,8 +3011,8 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Emprunts obligataires non subordonnés</field>
             
             <field name="code">421</field>
-            <field name="kind">view</field>
             <field name="type" ref="passif_IX_A_fr"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="42_fr"/>
         </record>
 
@@ -3056,8 +3020,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Dettes de location - financement et assimilés</field>
             
             <field name="code">422</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="passif_IX_A_fr"/>
             <field name="parent" ref="42_fr"/>
         </record>
@@ -3066,8 +3028,8 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Etablissements de crédit</field>
             
             <field name="code">423</field>
-            <field name="kind">view</field>
             <field name="type" ref="passif_IX_A_fr"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="42_fr"/>
         </record>
 
@@ -3075,8 +3037,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Autres emprunts</field>
             
             <field name="code">424</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="passif_IX_A_fr"/>
             <field name="parent" ref="42_fr"/>
         </record>
@@ -3085,8 +3045,8 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Dettes commerciales</field>
             
             <field name="code">425</field>
-            <field name="kind">view</field>
             <field name="type" ref="passif_IX_A_fr"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="42_fr"/>
         </record>
 
@@ -3094,8 +3054,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Acomptes reçus sur commandes</field>
             
             <field name="code">426</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="passif_IX_A_fr"/>
             <field name="parent" ref="42_fr"/>
         </record>
@@ -3104,8 +3062,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Cautionnements reçus en numéraires</field>
             
             <field name="code">428</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="passif_IX_A_fr"/>
             <field name="parent" ref="42_fr"/>
         </record>
@@ -3114,8 +3070,8 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Dettes diverses</field>
             
             <field name="code">429</field>
-            <field name="kind">view</field>
             <field name="type" ref="passif_IX_A_fr"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="42_fr"/>
         </record>
 
@@ -3123,8 +3079,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Établissements de crédit - Emprunts en compte à terme fixe</field>
             
             <field name="code">430</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="passif_IX_B_1_fr"/>
             <field name="parent" ref="43_fr"/>
         </record>
@@ -3133,8 +3087,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Établissements de crédit - Promesses</field>
             
             <field name="code">431</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="passif_IX_B_1_fr"/>
             <field name="parent" ref="43_fr"/>
         </record>
@@ -3143,8 +3095,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Établissements de crédit - Crédits d'acceptation</field>
             
             <field name="code">432</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="passif_IX_B_1_fr"/>
             <field name="parent" ref="43_fr"/>
         </record>
@@ -3153,8 +3103,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Établissements de crédit - Dettes en compte courant</field>
             
             <field name="code">433</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="passif_IX_B_1_fr"/>
             <field name="parent" ref="43_fr"/>
         </record>
@@ -3163,8 +3111,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Autres emprunts</field>
             
             <field name="code">439</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="passif_IX_B_2_fr"/>
             <field name="parent" ref="43_fr"/>
         </record>
@@ -3174,8 +3120,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="code">440</field>
             <field name="reconcile" eval="True"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">payable</field>
             <field name="party_required" eval="True"/>
             <field name="type" ref="passif_IX_C_1_fr"/>
             <field name="parent" ref="44_fr"/>
@@ -3185,8 +3129,7 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Effets à payer</field>
             
             <field name="code">441</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">payable</field>
+            <field name="reconcile" eval="True"/>
             <field name="party_required" eval="True"/>
             <field name="type" ref="passif_IX_C_2_fr"/>
             <field name="parent" ref="44_fr"/>
@@ -3196,9 +3139,8 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Factures à recevoir</field>
             
             <field name="code">444</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">payable</field>
             <field name="party_required" eval="True"/>
+            <field name="reconcile" eval="True"/>
             <field name="type" ref="passif_IX_C_1_fr"/>
             <field name="parent" ref="44_fr"/>
         </record>
@@ -3207,8 +3149,8 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Dettes fiscales estimées</field>
             
             <field name="code">450</field>
-            <field name="kind">view</field>
             <field name="type" ref="passif_IX_E_1_fr"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="45_fr"/>
         </record>
 
@@ -3216,8 +3158,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">T.V.A. à payer</field>
             
             <field name="code">451</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="passif_IX_E_1_fr"/>
             <field name="parent" ref="45_fr"/>
         </record>
@@ -3226,17 +3166,15 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Impôts et taxes à payer</field>
             
             <field name="code">452</field>
-            <field name="kind">view</field>
-            <field name="parent" ref="45_fr"/>
             <field name="type" ref="passif_IX_E_1_fr"/>
+            <field name="closed" eval="True"/>
+            <field name="parent" ref="45_fr"/>
         </record>
 
         <record id="453_fr" model="account.account.template">
             <field name="name">Précomptes retenus</field>
             
             <field name="code">453</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="passif_IX_E_1_fr"/>
             <field name="parent" ref="45_fr"/>
         </record>
@@ -3245,8 +3183,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Office National de la Sécurité Sociale</field>
             
             <field name="code">454</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="passif_IX_E_2_fr"/>
             <field name="parent" ref="45_fr"/>
         </record>
@@ -3255,8 +3191,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Rémunérations</field>
             
             <field name="code">455</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="passif_IX_E_2_fr"/>
             <field name="parent" ref="45_fr"/>
         </record>
@@ -3265,8 +3199,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Pécules de vacances</field>
             
             <field name="code">456</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="passif_IX_E_2_fr"/>
             <field name="parent" ref="45_fr"/>
         </record>
@@ -3275,8 +3207,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Autres dettes sociales</field>
             
             <field name="code">459</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="passif_IX_E_2_fr"/>
             <field name="parent" ref="45_fr"/>
         </record>
@@ -3285,8 +3215,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Dividendes et tantièmes d'exercices antérieurs</field>
             
             <field name="code">470</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="passif_IX_F_fr"/>
             <field name="parent" ref="47_fr"/>
         </record>
@@ -3295,8 +3223,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Dividendes de l'exercice</field>
             
             <field name="code">471</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="passif_IX_F_fr"/>
             <field name="parent" ref="47_fr"/>
         </record>
@@ -3305,8 +3231,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Tantièmes de l'exercice</field>
             
             <field name="code">472</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="passif_IX_F_fr"/>
             <field name="parent" ref="47_fr"/>
         </record>
@@ -3315,8 +3239,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Autres allocataires</field>
             
             <field name="code">473</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="passif_IX_F_fr"/>
             <field name="parent" ref="47_fr"/>
         </record>
@@ -3325,8 +3247,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Obligations et coupons échus</field>
             
             <field name="code">480</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="passif_IX_F_fr"/>
             <field name="parent" ref="48_fr"/>
         </record>
@@ -3335,8 +3255,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Cautionnements reçus en numéraires</field>
             
             <field name="code">488</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="passif_IX_F_fr"/>
             <field name="parent" ref="48_fr"/>
         </record>
@@ -3345,8 +3263,8 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Autres dettes diverses</field>
             
             <field name="code">489</field>
-            <field name="kind">view</field>
             <field name="type" ref="passif_IX_F_fr"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="48_fr"/>
         </record>
 
@@ -3354,8 +3272,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Charges à reporter</field>
             
             <field name="code">490</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="passif_X_fr"/>
             <field name="parent" ref="49_fr"/>
         </record>
@@ -3364,8 +3280,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Produits acquis</field>
             
             <field name="code">491</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="passif_X_fr"/>
             <field name="parent" ref="49_fr"/>
         </record>
@@ -3374,8 +3288,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Charges à imputer</field>
             
             <field name="code">492</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="passif_X_fr"/>
             <field name="parent" ref="49_fr"/>
         </record>
@@ -3384,8 +3296,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Produits à reporter</field>
             
             <field name="code">493</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="passif_X_fr"/>
             <field name="parent" ref="49_fr"/>
         </record>
@@ -3394,8 +3304,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Comptes d'attente</field>
             
             <field name="code">499</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="passif_X_fr"/>
             <field name="parent" ref="49_fr"/>
         </record>
@@ -3404,8 +3312,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Valeur d'acquisition</field>
             
             <field name="code">510</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_VIII_B_fr"/>
             <field name="parent" ref="51_fr"/>
         </record>
@@ -3414,8 +3320,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Montants non appelés</field>
             
             <field name="code">511</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_VIII_B_fr"/>
             <field name="parent" ref="51_fr"/>
         </record>
@@ -3424,8 +3328,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Réductions de valeur actées</field>
             
             <field name="code">519</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_VIII_B_fr"/>
             <field name="parent" ref="51_fr"/>
         </record>
@@ -3434,8 +3336,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Valeur d'acquisition</field>
             
             <field name="code">520</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_VIII_B_fr"/>
             <field name="parent" ref="52_fr"/>
         </record>
@@ -3444,8 +3344,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Réductions de valeur actées</field>
             
             <field name="code">529</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_VIII_B_fr"/>
             <field name="parent" ref="52_fr"/>
         </record>
@@ -3454,8 +3352,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">De plus d'un an</field>
             
             <field name="code">530</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_VIII_B_fr"/>
             <field name="parent" ref="53_fr"/>
         </record>
@@ -3464,8 +3360,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">De plus d'un mois et à un an au plus</field>
             
             <field name="code">531</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_VIII_B_fr"/>
             <field name="parent" ref="53_fr"/>
         </record>
@@ -3474,8 +3368,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">D'un mois au plus</field>
             
             <field name="code">532</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_VIII_B_fr"/>
             <field name="parent" ref="53_fr"/>
         </record>
@@ -3484,8 +3376,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Réductions de valeur actées</field>
             
             <field name="code">539</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_VIII_B_fr"/>
             <field name="parent" ref="53_fr"/>
         </record>
@@ -3494,8 +3384,8 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Compte</field>
             
             <field name="code">550</field>
-            <field name="kind">view</field>
             <field name="type" ref="actif_IX_fr"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="55_fr"/>
         </record>
 
@@ -3503,8 +3393,8 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Compte</field>
             
             <field name="code">551</field>
-            <field name="kind">view</field>
             <field name="type" ref="actif_IX_fr"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="55_fr"/>
         </record>
 
@@ -3512,8 +3402,8 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Compte</field>
             
             <field name="code">552</field>
-            <field name="kind">view</field>
             <field name="type" ref="actif_IX_fr"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="55_fr"/>
         </record>
 
@@ -3521,8 +3411,8 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Compte</field>
             
             <field name="code">553</field>
-            <field name="kind">view</field>
             <field name="type" ref="actif_IX_fr"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="55_fr"/>
         </record>
 
@@ -3530,8 +3420,8 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Compte</field>
             
             <field name="code">554</field>
-            <field name="kind">view</field>
             <field name="type" ref="actif_IX_fr"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="55_fr"/>
         </record>
 
@@ -3539,8 +3429,8 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Compte</field>
             
             <field name="code">555</field>
-            <field name="kind">view</field>
             <field name="type" ref="actif_IX_fr"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="55_fr"/>
         </record>
 
@@ -3548,8 +3438,8 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Compte</field>
             
             <field name="code">556</field>
-            <field name="kind">view</field>
             <field name="type" ref="actif_IX_fr"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="55_fr"/>
         </record>
 
@@ -3557,8 +3447,8 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Compte</field>
             
             <field name="code">557</field>
-            <field name="kind">view</field>
             <field name="type" ref="actif_IX_fr"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="55_fr"/>
         </record>
 
@@ -3566,8 +3456,8 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Compte</field>
             
             <field name="code">558</field>
-            <field name="kind">view</field>
             <field name="type" ref="actif_IX_fr"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="55_fr"/>
         </record>
 
@@ -3575,8 +3465,8 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Compte</field>
             
             <field name="code">559</field>
-            <field name="kind">view</field>
             <field name="type" ref="actif_IX_fr"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="55_fr"/>
         </record>
 
@@ -3584,8 +3474,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Compte courant</field>
             
             <field name="code">560</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_IX_fr"/>
             <field name="parent" ref="56_fr"/>
         </record>
@@ -3594,8 +3482,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Chèques émis</field>
             
             <field name="code">561</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_IX_fr"/>
             <field name="parent" ref="56_fr"/>
         </record>
@@ -3604,8 +3490,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Caisses - espèces</field>
             
             <field name="code">570</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_IX_fr"/>
             <field name="parent" ref="57_fr"/>
         </record>
@@ -3614,8 +3498,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Caisses - espèces</field>
             
             <field name="code">571</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_IX_fr"/>
             <field name="parent" ref="57_fr"/>
         </record>
@@ -3624,8 +3506,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Caisses - espèces</field>
             
             <field name="code">572</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_IX_fr"/>
             <field name="parent" ref="57_fr"/>
         </record>
@@ -3634,8 +3514,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Caisses - espèces</field>
             
             <field name="code">573</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_IX_fr"/>
             <field name="parent" ref="57_fr"/>
         </record>
@@ -3644,8 +3522,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Caisses - espèces</field>
             
             <field name="code">574</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_IX_fr"/>
             <field name="parent" ref="57_fr"/>
         </record>
@@ -3654,8 +3530,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Caisses - espèces</field>
             
             <field name="code">575</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_IX_fr"/>
             <field name="parent" ref="57_fr"/>
         </record>
@@ -3664,8 +3538,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Caisses - espèces</field>
             
             <field name="code">576</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_IX_fr"/>
             <field name="parent" ref="57_fr"/>
         </record>
@@ -3674,8 +3546,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Caisses - espèces</field>
             
             <field name="code">577</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_IX_fr"/>
             <field name="parent" ref="57_fr"/>
         </record>
@@ -3684,8 +3554,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Caisses - timbres</field>
             
             <field name="code">578</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_IX_fr"/>
             <field name="parent" ref="57_fr"/>
         </record>
@@ -3694,8 +3562,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Achats de matières premières</field>
             
             <field name="code">600</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">expense</field>
             <field name="type" ref="resultats_II_A_1_fr"/>
             <field name="parent" ref="60_fr"/>
         </record>
@@ -3704,8 +3570,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Achats de fournitures</field>
             
             <field name="code">601</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">expense</field>
             <field name="type" ref="resultats_II_A_1_fr"/>
             <field name="parent" ref="60_fr"/>
         </record>
@@ -3714,8 +3578,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Achats de services, travaux et études</field>
             
             <field name="code">602</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">expense</field>
             <field name="type" ref="resultats_II_A_1_fr"/>
             <field name="parent" ref="60_fr"/>
         </record>
@@ -3724,8 +3586,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Sous-traitances générales</field>
             
             <field name="code">603</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">expense</field>
             <field name="type" ref="resultats_II_A_1_fr"/>
             <field name="parent" ref="60_fr"/>
         </record>
@@ -3734,8 +3594,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Achats de marchandises</field>
             
             <field name="code">604</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">expense</field>
             <field name="type" ref="resultats_II_A_1_fr"/>
             <field name="parent" ref="60_fr"/>
         </record>
@@ -3744,8 +3602,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Achats d'immeubles destinés à la vente</field>
             
             <field name="code">605</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">expense</field>
             <field name="type" ref="resultats_II_A_1_fr"/>
             <field name="parent" ref="60_fr"/>
         </record>
@@ -3754,8 +3610,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Remises, ristournes et rabais obtenus</field>
             
             <field name="code">608</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="resultats_II_A_1_fr"/>
             <field name="parent" ref="60_fr"/>
         </record>
@@ -3764,8 +3618,8 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Variation des stocks</field>
             
             <field name="code">609</field>
-            <field name="kind">view</field>
             <field name="type" ref="resultats_II_A_2_fr"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="60_fr"/>
         </record>
 
@@ -3773,8 +3627,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Personnel intérimaire et personnes mises à la disposition de l'entreprise</field>
             
             <field name="code">617</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="resultats_II_B_fr"/>
             <field name="parent" ref="61_fr"/>
         </record>
@@ -3783,8 +3635,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Rémunérations, primes pour assurances extra - légales, pensions de retraite et de survie des administrateurs, gérants et associés actifs qui ne sont pas attribués en vertu d'un contrat de travail</field>
             
             <field name="code">618</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="resultats_II_B_fr"/>
             <field name="parent" ref="61_fr"/>
         </record>
@@ -3793,8 +3643,8 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Rémunérations et avantages sociaux directs</field>
             
             <field name="code">620</field>
-            <field name="kind">view</field>
             <field name="type" ref="resultats_II_C_fr"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="62_fr"/>
         </record>
 
@@ -3802,8 +3652,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Cotisations patronales d'assurances sociales</field>
             
             <field name="code">621</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="resultats_II_C_fr"/>
             <field name="parent" ref="62_fr"/>
         </record>
@@ -3812,8 +3660,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Primes patronales pour assurances extra-légales</field>
             
             <field name="code">622</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="resultats_II_C_fr"/>
             <field name="parent" ref="62_fr"/>
         </record>
@@ -3822,8 +3668,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Autres frais de personnel</field>
             
             <field name="code">623</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="resultats_II_C_fr"/>
             <field name="parent" ref="62_fr"/>
         </record>
@@ -3832,8 +3676,8 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Pensions de retraite et de survie</field>
             
             <field name="code">624</field>
-            <field name="kind">view</field>
             <field name="type" ref="resultats_II_C_fr"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="62_fr"/>
         </record>
 
@@ -3841,8 +3685,8 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Dotations aux amortissements et aux réductions de valeur sur immobilisations</field>
             
             <field name="code">630</field>
-            <field name="kind">view</field>
             <field name="type" ref="resultats_II_D_fr"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="63_fr"/>
         </record>
 
@@ -3850,8 +3694,8 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Réductions de valeur sur stocks</field>
             
             <field name="code">631</field>
-            <field name="kind">view</field>
             <field name="type" ref="resultats_II_E_fr"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="63_fr"/>
         </record>
 
@@ -3859,8 +3703,8 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Réductions de valeur sur commandes en cours d'exécution</field>
             
             <field name="code">632</field>
-            <field name="kind">view</field>
             <field name="type" ref="resultats_II_E_fr"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="63_fr"/>
         </record>
 
@@ -3868,8 +3712,8 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Réductions de valeur sur créances commerciales à un plus d'un an</field>
             
             <field name="code">633</field>
-            <field name="kind">view</field>
             <field name="type" ref="resultats_II_E_fr"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="63_fr"/>
         </record>
 
@@ -3877,8 +3721,8 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Réductions de valeur sur créances commerciales à un an au plus</field>
             
             <field name="code">634</field>
-            <field name="kind">view</field>
             <field name="type" ref="resultats_II_E_fr"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="63_fr"/>
         </record>
 
@@ -3886,8 +3730,8 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Provisions pour pensions et obligations similaires</field>
             
             <field name="code">635</field>
-            <field name="kind">view</field>
             <field name="type" ref="resultats_II_F_fr"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="63_fr"/>
         </record>
 
@@ -3895,8 +3739,8 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Provisions pour grosses réparations et gros entretiens</field>
             
             <field name="code">636</field>
-            <field name="kind">view</field>
             <field name="type" ref="resultats_II_F_fr"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="63_fr"/>
         </record>
 
@@ -3904,8 +3748,8 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Provisions pour autres risques et charges</field>
             
             <field name="code">637</field>
-            <field name="kind">view</field>
             <field name="type" ref="resultats_II_F_fr"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="63_fr"/>
         </record>
 
@@ -3913,8 +3757,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Charges fiscales d'exploitation</field>
             
             <field name="code">640</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="resultats_II_G_fr"/>
             <field name="parent" ref="64_fr"/>
         </record>
@@ -3923,8 +3765,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Moins-values sur réalisations courantes d'immobilisations corporelles</field>
             
             <field name="code">641</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="resultats_II_G_fr"/>
             <field name="parent" ref="64_fr"/>
         </record>
@@ -3933,8 +3773,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Moins-values sur réalisation de créances commerciales</field>
             
             <field name="code">642</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="resultats_II_G_fr"/>
             <field name="parent" ref="64_fr"/>
         </record>
@@ -3943,7 +3781,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Dons</field>
             
             <field name="code">643</field>
-            <field name="kind">view</field>
             <field name="type" ref="resultats_II_G_fr"/>
             <field name="parent" ref="64_fr"/>
         </record>
@@ -3952,8 +3789,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Charges d'exploitation diverses</field>
             
             <field name="code">644</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="resultats_II_G_fr"/>
             <field name="parent" ref="64_fr"/>
         </record>
@@ -3962,8 +3797,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Charges d'exploitation diverses</field>
             
             <field name="code">645</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="resultats_II_G_fr"/>
             <field name="parent" ref="64_fr"/>
         </record>
@@ -3972,8 +3805,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Charges d'exploitation diverses</field>
             
             <field name="code">646</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="resultats_II_G_fr"/>
             <field name="parent" ref="64_fr"/>
         </record>
@@ -3982,8 +3813,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Charges d'exploitation diverses</field>
             
             <field name="code">647</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="resultats_II_G_fr"/>
             <field name="parent" ref="64_fr"/>
         </record>
@@ -3992,8 +3821,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Charges d'exploitation diverses</field>
             
             <field name="code">648</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="resultats_II_G_fr"/>
             <field name="parent" ref="64_fr"/>
         </record>
@@ -4002,8 +3829,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Charges d'exploitation portées à l'actif au titre de frais de restructuration</field>
             
             <field name="code">649</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="resultats_II_G_fr"/>
             <field name="parent" ref="64_fr"/>
         </record>
@@ -4012,8 +3837,8 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Charges des dettes</field>
             
             <field name="code">650</field>
-            <field name="kind">view</field>
             <field name="type" ref="resultats_V_A_fr"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="65_fr"/>
         </record>
 
@@ -4021,8 +3846,8 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Réductions de valeur sur actifs circulants</field>
             
             <field name="code">651</field>
-            <field name="kind">view</field>
             <field name="type" ref="resultats_V_B_fr"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="65_fr"/>
         </record>
 
@@ -4030,8 +3855,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Moins-values sur réalisation d'actifs circulants</field>
             
             <field name="code">652</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="resultats_V_C_fr"/>
             <field name="parent" ref="65_fr"/>
         </record>
@@ -4040,8 +3863,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Charges d'escompte de créances</field>
             
             <field name="code">653</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="resultats_V_C_fr"/>
             <field name="parent" ref="65_fr"/>
         </record>
@@ -4050,8 +3871,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Différences de change</field>
             
             <field name="code">654</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="resultats_V_C_fr"/>
             <field name="parent" ref="65_fr"/>
         </record>
@@ -4060,8 +3879,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Ecarts de conversion des devises</field>
             
             <field name="code">655</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="resultats_V_C_fr"/>
             <field name="parent" ref="65_fr"/>
         </record>
@@ -4070,8 +3887,8 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Provisions à caractère financier</field>
             
             <field name="code">656</field>
-            <field name="kind">view</field>
             <field name="type" ref="resultats_V_C_fr"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="65_fr"/>
         </record>
 
@@ -4079,8 +3896,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Charges financières diverses</field>
             
             <field name="code">657</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="resultats_V_C_fr"/>
             <field name="parent" ref="65_fr"/>
         </record>
@@ -4089,8 +3904,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Charges financières diverses</field>
             
             <field name="code">658</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="resultats_V_C_fr"/>
             <field name="parent" ref="65_fr"/>
         </record>
@@ -4099,8 +3912,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Charges financières diverses</field>
             
             <field name="code">659</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="resultats_V_C_fr"/>
             <field name="parent" ref="65_fr"/>
         </record>
@@ -4109,8 +3920,8 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Amortissements et réductions de valeur exceptionnels (dotations)</field>
             
             <field name="code">660</field>
-            <field name="kind">view</field>
             <field name="type" ref="resultats_VIII_A_fr"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="66_fr"/>
         </record>
 
@@ -4118,8 +3929,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Réductions de valeur sur immobilisations financières (dotations)</field>
             
             <field name="code">661</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="resultats_VIII_B_fr"/>
             <field name="parent" ref="66_fr"/>
         </record>
@@ -4128,8 +3937,8 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Provisions pour risques et charges exceptionnels</field>
             
             <field name="code">662</field>
-            <field name="kind">view</field>
             <field name="type" ref="resultats_VIII_C_fr"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="66_fr"/>
         </record>
 
@@ -4137,8 +3946,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Moins-values sur réalisation d'actifs immobilisés</field>
             
             <field name="code">663</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="resultats_VIII_D_fr"/>
             <field name="parent" ref="66_fr"/>
         </record>
@@ -4147,8 +3954,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Autres charges exceptionnelles</field>
             
             <field name="code">664</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="resultats_VIII_E_fr"/>
             <field name="parent" ref="66_fr"/>
         </record>
@@ -4157,8 +3962,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Autres charges exceptionnelles</field>
             
             <field name="code">665</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="resultats_VIII_E_fr"/>
             <field name="parent" ref="66_fr"/>
         </record>
@@ -4167,8 +3970,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Autres charges exceptionnelles</field>
             
             <field name="code">666</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="resultats_VIII_E_fr"/>
             <field name="parent" ref="66_fr"/>
         </record>
@@ -4177,8 +3978,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Autres charges exceptionnelles</field>
             
             <field name="code">667</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="resultats_VIII_E_fr"/>
             <field name="parent" ref="66_fr"/>
         </record>
@@ -4187,8 +3986,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Autres charges exceptionnelles</field>
             
             <field name="code">668</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="resultats_VIII_E_fr"/>
             <field name="parent" ref="66_fr"/>
         </record>
@@ -4197,8 +3994,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Charges exceptionnelles portées à l'actif au titre de frais de restructuration</field>
             
             <field name="code">669</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="resultats_VIII_E_fr"/>
             <field name="parent" ref="66_fr"/>
         </record>
@@ -4207,8 +4002,8 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Impôts belges sur le résultat de l'exercice</field>
             
             <field name="code">670</field>
-            <field name="kind">view</field>
             <field name="type" ref="resultats_X_A_fr"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="67_fr"/>
         </record>
 
@@ -4216,8 +4011,8 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Impôts belges sur le résultat d'exercices antérieurs</field>
             
             <field name="code">671</field>
-            <field name="kind">view</field>
             <field name="type" ref="resultats_X_A_fr"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="67_fr"/>
         </record>
 
@@ -4225,8 +4020,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Impôts étrangers sur le résultat de l'exercice</field>
             
             <field name="code">672</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="resultats_X_A_fr"/>
             <field name="parent" ref="67_fr"/>
         </record>
@@ -4235,8 +4028,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Impôts étrangers sur le résultat d'exercices antérieurs</field>
             
             <field name="code">673</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="resultats_X_A_fr"/>
             <field name="parent" ref="67_fr"/>
         </record>
@@ -4245,8 +4036,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Transferts aux impôts différés</field>
             
             <field name="code">680</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="resultats_IXbis_B_fr"/>
             <field name="parent" ref="68_fr"/>
         </record>
@@ -4255,8 +4044,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Transferts aux réserves immunisées</field>
             
             <field name="code">689</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="resultats_XII_fr"/>
             <field name="parent" ref="68_fr"/>
         </record>
@@ -4265,8 +4052,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Perte reportée de l'exercice précédent</field>
             
             <field name="code">690</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="affectations_prelevements_A_2_fr"/>
             <field name="parent" ref="69_fr"/>
         </record>
@@ -4275,8 +4060,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Affectations au capital et à la prime d'émission</field>
             
             <field name="code">691</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="affectations_prelevements_C_1_fr"/>
             <field name="parent" ref="69_fr"/>
         </record>
@@ -4285,7 +4068,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Dotations aux réserves</field>
             
             <field name="code">692</field>
-            <field name="kind">view</field>
             <field name="parent" ref="69_fr"/>
         </record>
 
@@ -4293,8 +4075,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Bénéfice à reporter</field>
             
             <field name="code">693</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="affectations_prelevements_D_1_fr"/>
             <field name="parent" ref="69_fr"/>
         </record>
@@ -4303,8 +4083,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Rémunération du capital</field>
             
             <field name="code">694</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="affectations_prelevements_F_1_fr"/>
             <field name="parent" ref="69_fr"/>
         </record>
@@ -4313,8 +4091,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Administrateurs ou gérants</field>
             
             <field name="code">695</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="affectations_prelevements_F_2_fr"/>
             <field name="parent" ref="69_fr"/>
         </record>
@@ -4323,8 +4099,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Autres allocataires</field>
             
             <field name="code">696</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="affectations_prelevements_F_3_fr"/>
             <field name="parent" ref="69_fr"/>
         </record>
@@ -4333,8 +4107,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Ventes et prestations de services</field>
             
             <field name="code">700</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">revenue</field>
             <field name="type" ref="resultats_I_A_fr"/>
             <field name="parent" ref="70_fr"/>
         </record>
@@ -4343,8 +4115,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Ventes et prestations de services</field>
             
             <field name="code">701</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">revenue</field>
             <field name="type" ref="resultats_I_A_fr"/>
             <field name="parent" ref="70_fr"/>
         </record>
@@ -4353,8 +4123,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Ventes et prestations de services</field>
             
             <field name="code">702</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">revenue</field>
             <field name="type" ref="resultats_I_A_fr"/>
             <field name="parent" ref="70_fr"/>
         </record>
@@ -4363,8 +4131,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Ventes et prestations de services</field>
             
             <field name="code">703</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">revenue</field>
             <field name="type" ref="resultats_I_A_fr"/>
             <field name="parent" ref="70_fr"/>
         </record>
@@ -4373,8 +4139,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Ventes et prestations de services</field>
             
             <field name="code">704</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">revenue</field>
             <field name="type" ref="resultats_I_A_fr"/>
             <field name="parent" ref="70_fr"/>
         </record>
@@ -4383,8 +4147,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Ventes et prestations de services</field>
             
             <field name="code">705</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">revenue</field>
             <field name="type" ref="resultats_I_A_fr"/>
             <field name="parent" ref="70_fr"/>
         </record>
@@ -4393,8 +4155,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Ventes et prestations de services</field>
             
             <field name="code">706</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">revenue</field>
             <field name="type" ref="resultats_I_A_fr"/>
             <field name="parent" ref="70_fr"/>
         </record>
@@ -4403,8 +4163,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Ventes et prestations de services</field>
             
             <field name="code">707</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">revenue</field>
             <field name="type" ref="resultats_I_A_fr"/>
             <field name="parent" ref="70_fr"/>
         </record>
@@ -4413,8 +4171,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Remises, ristournes et rabais accordés</field>
             
             <field name="code">708</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="resultats_I_A_fr"/>
             <field name="parent" ref="70_fr"/>
         </record>
@@ -4423,8 +4179,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Des en-cours de fabrication</field>
             
             <field name="code">712</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">stock</field>
             <field name="type" ref="resultats_I_B_fr"/>
             <field name="parent" ref="71_fr"/>
         </record>
@@ -4433,8 +4187,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Des produits finis</field>
             
             <field name="code">713</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">stock</field>
             <field name="type" ref="resultats_I_B_fr"/>
             <field name="parent" ref="71_fr"/>
         </record>
@@ -4443,8 +4195,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Des immeubles construits destinés à la vente</field>
             
             <field name="code">715</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">stock</field>
             <field name="type" ref="resultats_I_B_fr"/>
             <field name="parent" ref="71_fr"/>
         </record>
@@ -4453,8 +4203,8 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Des commandes en cours d'exécution</field>
             
             <field name="code">717</field>
-            <field name="kind">view</field>
             <field name="type" ref="resultats_I_B_fr"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="71_fr"/>
         </record>
 
@@ -4462,8 +4212,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Subsides d'exploitation et montants compensatoires</field>
             
             <field name="code">740</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="resultats_I_D_fr"/>
             <field name="parent" ref="74_fr"/>
         </record>
@@ -4472,8 +4220,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Plus-values sur réalisations courantes d'immobilisations corporelles</field>
             
             <field name="code">741</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="resultats_I_D_fr"/>
             <field name="parent" ref="74_fr"/>
         </record>
@@ -4482,8 +4228,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Plus-values sur réalisation de créances commerciales</field>
             
             <field name="code">742</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="resultats_I_D_fr"/>
             <field name="parent" ref="74_fr"/>
         </record>
@@ -4492,8 +4236,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Produits d'exploitation divers</field>
             
             <field name="code">743</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="resultats_I_D_fr"/>
             <field name="parent" ref="74_fr"/>
         </record>
@@ -4502,8 +4244,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Produits d'exploitation divers</field>
             
             <field name="code">744</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="resultats_I_D_fr"/>
             <field name="parent" ref="74_fr"/>
         </record>
@@ -4512,8 +4252,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Produits d'exploitation divers</field>
             
             <field name="code">745</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="resultats_I_D_fr"/>
             <field name="parent" ref="74_fr"/>
         </record>
@@ -4522,8 +4260,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Produits d'exploitation divers</field>
             
             <field name="code">746</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="resultats_I_D_fr"/>
             <field name="parent" ref="74_fr"/>
         </record>
@@ -4532,8 +4268,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Produits d'exploitation divers</field>
             
             <field name="code">747</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="resultats_I_D_fr"/>
             <field name="parent" ref="74_fr"/>
         </record>
@@ -4542,8 +4276,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Produits d'exploitation divers</field>
             
             <field name="code">748</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="resultats_I_D_fr"/>
             <field name="parent" ref="74_fr"/>
         </record>
@@ -4552,8 +4284,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Produits d'exploitation divers</field>
             
             <field name="code">749</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="resultats_I_D_fr"/>
             <field name="parent" ref="74_fr"/>
         </record>
@@ -4562,8 +4292,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Produits des immobilisations financières</field>
             
             <field name="code">750</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="resultats_IV_A_fr"/>
             <field name="parent" ref="75_fr"/>
         </record>
@@ -4572,8 +4300,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Produits des actifs circulants</field>
             
             <field name="code">751</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="resultats_IV_B_fr"/>
             <field name="parent" ref="75_fr"/>
         </record>
@@ -4582,8 +4308,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Plus-values sur réalisation d'actifs circulants</field>
             
             <field name="code">752</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="resultats_IV_B_fr"/>
             <field name="parent" ref="75_fr"/>
         </record>
@@ -4592,8 +4316,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Subsides en capital et en intérêts</field>
             
             <field name="code">753</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="resultats_IV_C_fr"/>
             <field name="parent" ref="75_fr"/>
         </record>
@@ -4602,8 +4324,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Différences de change</field>
             
             <field name="code">754</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="resultats_IV_C_fr"/>
             <field name="parent" ref="75_fr"/>
         </record>
@@ -4612,8 +4332,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Ecarts de conversion des devises</field>
             
             <field name="code">755</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="resultats_IV_C_fr"/>
             <field name="parent" ref="75_fr"/>
         </record>
@@ -4622,8 +4340,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Produits financiers divers</field>
             
             <field name="code">756</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="resultats_IV_C_fr"/>
             <field name="parent" ref="75_fr"/>
         </record>
@@ -4632,8 +4348,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Produits financiers divers</field>
             
             <field name="code">757</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="resultats_IV_C_fr"/>
             <field name="parent" ref="75_fr"/>
         </record>
@@ -4642,8 +4356,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Produits financiers divers</field>
             
             <field name="code">758</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="resultats_IV_C_fr"/>
             <field name="parent" ref="75_fr"/>
         </record>
@@ -4652,8 +4364,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Produits financiers divers</field>
             
             <field name="code">759</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="resultats_IV_C_fr"/>
             <field name="parent" ref="75_fr"/>
         </record>
@@ -4662,8 +4372,8 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Reprises d'amortissements et de réductions de valeur</field>
             
             <field name="code">760</field>
-            <field name="kind">view</field>
             <field name="type" ref="resultats_VII_A_fr"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="76_fr"/>
         </record>
 
@@ -4671,8 +4381,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Reprises de réductions de valeur sur immobilisations financières</field>
             
             <field name="code">761</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="resultats_VII_B_fr"/>
             <field name="parent" ref="76_fr"/>
         </record>
@@ -4681,8 +4389,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Reprises de provisions pour risques et charges exceptionnels</field>
             
             <field name="code">762</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="resultats_VII_C_fr"/>
             <field name="parent" ref="76_fr"/>
         </record>
@@ -4691,8 +4397,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Plus-values sur réalisation d'actifs immobilisés</field>
             
             <field name="code">763</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="resultats_VII_D_fr"/>
             <field name="parent" ref="76_fr"/>
         </record>
@@ -4701,8 +4405,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Autres produits exceptionnels</field>
             
             <field name="code">764</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="resultats_VII_E_fr"/>
             <field name="parent" ref="76_fr"/>
         </record>
@@ -4711,8 +4413,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Autres produits exceptionnels</field>
             
             <field name="code">765</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="resultats_VII_E_fr"/>
             <field name="parent" ref="76_fr"/>
         </record>
@@ -4721,8 +4421,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Autres produits exceptionnels</field>
             
             <field name="code">766</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="resultats_VII_E_fr"/>
             <field name="parent" ref="76_fr"/>
         </record>
@@ -4731,8 +4429,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Autres produits exceptionnels</field>
             
             <field name="code">767</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="resultats_VII_E_fr"/>
             <field name="parent" ref="76_fr"/>
         </record>
@@ -4741,8 +4437,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Autres produits exceptionnels</field>
             
             <field name="code">768</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="resultats_VII_E_fr"/>
             <field name="parent" ref="76_fr"/>
         </record>
@@ -4751,8 +4445,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Autres produits exceptionnels</field>
             
             <field name="code">769</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="resultats_VII_E_fr"/>
             <field name="parent" ref="76_fr"/>
         </record>
@@ -4761,8 +4453,8 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Impôts belges sur le résultat</field>
             
             <field name="code">771</field>
-            <field name="kind">view</field>
             <field name="type" ref="resultats_X_B_fr"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="77_fr"/>
         </record>
 
@@ -4770,8 +4462,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Impôts étrangers sur le resultat</field>
             
             <field name="code">773</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="resultats_X_B_fr"/>
             <field name="parent" ref="77_fr"/>
         </record>
@@ -4780,8 +4470,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Prélèvements sur les impôts différés</field>
             
             <field name="code">780</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="resultats_IXbis_A_fr"/>
             <field name="parent" ref="78_fr"/>
         </record>
@@ -4790,8 +4478,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Prélèvements sur les réserves immunisées</field>
             
             <field name="code">789</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="resultats_XII_fr"/>
             <field name="parent" ref="78_fr"/>
         </record>
@@ -4800,8 +4486,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Bénéfice reporté de l'exercice précédent</field>
             
             <field name="code">790</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="affectations_prelevements_A_2_fr"/>
             <field name="parent" ref="79_fr"/>
         </record>
@@ -4810,8 +4494,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Prélèvement sur le capital et les primes d'émission</field>
             
             <field name="code">791</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="affectations_prelevements_B_1_fr"/>
             <field name="parent" ref="79_fr"/>
         </record>
@@ -4820,8 +4502,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Prélèvement sur les réserves</field>
             
             <field name="code">792</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="affectations_prelevements_B_2_fr"/>
             <field name="parent" ref="79_fr"/>
         </record>
@@ -4830,8 +4510,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Perte à reporter</field>
             
             <field name="code">793</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="affectations_prelevements_D_2_fr"/>
             <field name="parent" ref="79_fr"/>
         </record>
@@ -4840,8 +4518,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Intervention d'associés (ou du propriétaire) dans la perte</field>
             
             <field name="code">794</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="affectations_prelevements_E_fr"/>
             <field name="parent" ref="79_fr"/>
         </record>
@@ -4853,9 +4529,7 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Effets cédés par l'entreprise sous endos</field>
             
             <field name="code">0110</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
-            <field name="type" ref="hors_bilan_fr"/>
+            <field name="type" ref="hors_bilan_01_fr"/>
             <field name="parent" ref="011_fr"/>
         </record>
 
@@ -4863,9 +4537,7 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Autres engagements sur effets en circulation</field>
             
             <field name="code">0111</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
-            <field name="type" ref="hors_bilan_fr"/>
+            <field name="type" ref="hors_bilan_01_fr"/>
             <field name="parent" ref="011_fr"/>
         </record>
 
@@ -4873,9 +4545,7 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Sur terrains et constructions</field>
             
             <field name="code">0700</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
-            <field name="type" ref="hors_bilan_fr"/>
+            <field name="type" ref="hors_bilan_07_fr"/>
             <field name="parent" ref="070_fr"/>
         </record>
 
@@ -4883,9 +4553,7 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Sur installations, machines et outillage</field>
             
             <field name="code">0701</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
-            <field name="type" ref="hors_bilan_fr"/>
+            <field name="type" ref="hors_bilan_07_fr"/>
             <field name="parent" ref="070_fr"/>
         </record>
 
@@ -4893,9 +4561,7 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Sur mobilier et matériel roulant</field>
             
             <field name="code">0702</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
-            <field name="type" ref="hors_bilan_fr"/>
+            <field name="type" ref="hors_bilan_07_fr"/>
             <field name="parent" ref="070_fr"/>
         </record>
 
@@ -4903,8 +4569,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Réserve pour actions propres</field>
             
             <field name="code">1310</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="passif_IV_B_1_fr"/>
             <field name="parent" ref="131_fr"/>
         </record>
@@ -4913,8 +4577,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Autres réserves indisponibles</field>
             
             <field name="code">1311</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="passif_IV_B_2_fr"/>
             <field name="parent" ref="131_fr"/>
         </record>
@@ -4923,8 +4585,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Impôts différés afférents à des subsides en capital</field>
             
             <field name="code">1680</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="passif_VII_B_fr"/>
             <field name="parent" ref="168_fr"/>
         </record>
@@ -4932,8 +4592,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Impôts différés afférents à des plus-values réalisées sur immobilisations incorporelles</field>
             
             <field name="code">1681</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="passif_VII_B_fr"/>
             <field name="parent" ref="168_fr"/>
         </record>
@@ -4941,8 +4599,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Impôts différés afférents à des plus-values réalisées sur immobilisations corporelles</field>
             
             <field name="code">1682</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="passif_VII_B_fr"/>
             <field name="parent" ref="168_fr"/>
         </record>
@@ -4950,8 +4606,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Impôts différés afférents à des plus-values réalisées sur titres émis par le secteur public belge</field>
             
             <field name="code">1687</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="passif_VII_B_fr"/>
             <field name="parent" ref="168_fr"/>
         </record>
@@ -4959,8 +4613,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Impôts différés étrangers</field>
             
             <field name="code">1688</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="passif_VII_B_fr"/>
             <field name="parent" ref="168_fr"/>
         </record>
@@ -4969,8 +4621,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Convertibles</field>
             
             <field name="code">1700</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="passif_VIII_A_1_fr"/>
             <field name="parent" ref="170_fr"/>
         </record>
@@ -4979,8 +4629,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Non convertibles</field>
             
             <field name="code">1701</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="passif_VIII_A_1_fr"/>
             <field name="parent" ref="170_fr"/>
         </record>
@@ -4989,8 +4637,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Convertibles</field>
             
             <field name="code">1710</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="passif_VIII_A_2_fr"/>
             <field name="parent" ref="171_fr"/>
         </record>
@@ -4999,8 +4645,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Non convertibles</field>
             
             <field name="code">1711</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="passif_VIII_A_2_fr"/>
             <field name="parent" ref="171_fr"/>
         </record>
@@ -5009,8 +4653,8 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Dettes en compte</field>
             
             <field name="code">1730</field>
-            <field name="kind">view</field>
             <field name="type" ref="passif_VIII_A_4_fr"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="173_fr"/>
         </record>
 
@@ -5018,8 +4662,8 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Promesses</field>
             
             <field name="code">1731</field>
-            <field name="kind">view</field>
             <field name="type" ref="passif_VIII_A_4_fr"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="173_fr"/>
         </record>
 
@@ -5027,8 +4671,8 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Crédits d'acceptation</field>
             
             <field name="code">1732</field>
-            <field name="kind">view</field>
             <field name="type" ref="passif_VIII_A_4_fr"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="173_fr"/>
         </record>
 
@@ -5036,8 +4680,8 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Fournisseurs</field>
             
             <field name="code">1750</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
+            <field name="reconcile" eval="True"/>
+            <field name="party_required" eval="True"/>
             <field name="type" ref="passif_VIII_B_1_fr"/>
             <field name="parent" ref="175_fr"/>
         </record>
@@ -5046,8 +4690,8 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Effets à payer</field>
             
             <field name="code">1751</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
+            <field name="reconcile" eval="True"/>
+            <field name="party_required" eval="True"/>
             <field name="type" ref="passif_VIII_B_2_fr"/>
             <field name="parent" ref="175_fr"/>
         </record>
@@ -5056,8 +4700,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Valeur d'acquisition</field>
             
             <field name="code">2800</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_IV_A_1_fr"/>
             <field name="parent" ref="280_fr"/>
         </record>
@@ -5066,8 +4708,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Montants non appelés</field>
             
             <field name="code">2801</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_IV_A_1_fr"/>
             <field name="parent" ref="280_fr"/>
         </record>
@@ -5076,8 +4716,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Plus-values actées</field>
             
             <field name="code">2808</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_IV_A_1_fr"/>
             <field name="parent" ref="280_fr"/>
         </record>
@@ -5086,8 +4724,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Réductions de valeurs actées</field>
             
             <field name="code">2809</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_IV_A_1_fr"/>
             <field name="parent" ref="280_fr"/>
         </record>
@@ -5096,8 +4732,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Créances en compte</field>
             
             <field name="code">2810</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_IV_A_2_fr"/>
             <field name="parent" ref="281_fr"/>
         </record>
@@ -5106,8 +4740,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Effets à recevoir</field>
             
             <field name="code">2811</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_IV_A_2_fr"/>
             <field name="parent" ref="281_fr"/>
         </record>
@@ -5116,8 +4748,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Titres à revenu fixes</field>
             
             <field name="code">2812</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_IV_A_2_fr"/>
             <field name="parent" ref="281_fr"/>
         </record>
@@ -5126,8 +4756,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Créances douteuses</field>
             
             <field name="code">2817</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_IV_A_2_fr"/>
             <field name="parent" ref="281_fr"/>
         </record>
@@ -5136,8 +4764,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Réductions de valeurs actées</field>
             
             <field name="code">2819</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_IV_A_2_fr"/>
             <field name="parent" ref="281_fr"/>
         </record>
@@ -5146,8 +4772,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Valeur d'acquisition</field>
             
             <field name="code">2820</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_IV_B_1_fr"/>
             <field name="parent" ref="282_fr"/>
         </record>
@@ -5156,8 +4780,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Montants non appelés</field>
             
             <field name="code">2821</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_IV_B_1_fr"/>
             <field name="parent" ref="282_fr"/>
         </record>
@@ -5166,8 +4788,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Plus-values actées</field>
             
             <field name="code">2828</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_IV_B_1_fr"/>
             <field name="parent" ref="282_fr"/>
         </record>
@@ -5176,8 +4796,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Réductions de valeurs actées</field>
             
             <field name="code">2829</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_IV_B_1_fr"/>
             <field name="parent" ref="282_fr"/>
         </record>
@@ -5186,8 +4804,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Créances en compte</field>
             
             <field name="code">2830</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_IV_B_2_fr"/>
             <field name="parent" ref="283_fr"/>
         </record>
@@ -5196,8 +4812,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Effets à recevoir</field>
             
             <field name="code">2831</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_IV_B_2_fr"/>
             <field name="parent" ref="283_fr"/>
         </record>
@@ -5206,8 +4820,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Titres à revenu fixe</field>
             
             <field name="code">2832</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_IV_B_2_fr"/>
             <field name="parent" ref="283_fr"/>
         </record>
@@ -5216,8 +4828,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Créances douteuses</field>
             
             <field name="code">2837</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_IV_B_2_fr"/>
             <field name="parent" ref="283_fr"/>
         </record>
@@ -5226,8 +4836,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Réductions de valeurs actées</field>
             
             <field name="code">2839</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_IV_B_2_fr"/>
             <field name="parent" ref="283_fr"/>
         </record>
@@ -5236,8 +4844,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Valeur d'acquisition</field>
             
             <field name="code">2840</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_IV_C_1_fr"/>
             <field name="parent" ref="284_fr"/>
         </record>
@@ -5246,8 +4852,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Montants non appelés</field>
             
             <field name="code">2841</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_IV_C_1_fr"/>
             <field name="parent" ref="284_fr"/>
         </record>
@@ -5256,8 +4860,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Plus-values actées</field>
             
             <field name="code">2848</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_IV_C_1_fr"/>
             <field name="parent" ref="284_fr"/>
         </record>
@@ -5266,8 +4868,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Réductions de valeur actées</field>
             
             <field name="code">2849</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_IV_C_1_fr"/>
             <field name="parent" ref="284_fr"/>
         </record>
@@ -5276,8 +4876,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Créances en compte</field>
             
             <field name="code">2850</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_IV_C_2_fr"/>
             <field name="parent" ref="285_fr"/>
         </record>
@@ -5286,8 +4884,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Effets à recevoir</field>
             
             <field name="code">2851</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_IV_C_2_fr"/>
             <field name="parent" ref="285_fr"/>
         </record>
@@ -5296,8 +4892,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Titres à revenu fixe</field>
             
             <field name="code">2852</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_IV_C_2_fr"/>
             <field name="parent" ref="285_fr"/>
         </record>
@@ -5306,8 +4900,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Créances douteuses</field>
             
             <field name="code">2857</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_IV_C_2_fr"/>
             <field name="parent" ref="285_fr"/>
         </record>
@@ -5316,8 +4908,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Réductions de valeur actées</field>
             
             <field name="code">2859</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_IV_C_2_fr"/>
             <field name="parent" ref="285_fr"/>
         </record>
@@ -5326,8 +4916,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Clients</field>
             
             <field name="code">2900</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_V_A_fr"/>
             <field name="parent" ref="290_fr"/>
         </record>
@@ -5336,8 +4924,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Effets à recevoir</field>
             
             <field name="code">2901</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_V_A_fr"/>
             <field name="parent" ref="290_fr"/>
         </record>
@@ -5346,8 +4932,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Acomptes versés</field>
             
             <field name="code">2906</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_V_A_fr"/>
             <field name="parent" ref="290_fr"/>
         </record>
@@ -5356,8 +4940,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Créances douteuses</field>
             
             <field name="code">2907</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_V_A_fr"/>
             <field name="parent" ref="290_fr"/>
         </record>
@@ -5366,8 +4948,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Réductions de valeur actées</field>
             
             <field name="code">2909</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_V_A_fr"/>
             <field name="parent" ref="290_fr"/>
         </record>
@@ -5376,8 +4956,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Créances en compte</field>
             
             <field name="code">2910</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_V_B_fr"/>
             <field name="parent" ref="291_fr"/>
         </record>
@@ -5386,8 +4964,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Effets à recevoir</field>
             
             <field name="code">2911</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_V_B_fr"/>
             <field name="parent" ref="291_fr"/>
         </record>
@@ -5396,8 +4972,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Créances douteuses</field>
             
             <field name="code">2917</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_V_B_fr"/>
             <field name="parent" ref="291_fr"/>
         </record>
@@ -5406,8 +4980,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Réductions de valeur actées</field>
             
             <field name="code">2919</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_V_B_fr"/>
             <field name="parent" ref="291_fr"/>
         </record>
@@ -5416,8 +4988,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Impôts belges sur le résultat</field>
             
             <field name="code">4120</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_VII_B_fr"/>
             <field name="parent" ref="412_fr"/>
         </record>
@@ -5426,8 +4996,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Impôts belges sur le résultat</field>
             
             <field name="code">4121</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_VII_B_fr"/>
             <field name="parent" ref="412_fr"/>
         </record>
@@ -5436,8 +5004,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Impôts belges sur le résultat</field>
             
             <field name="code">4122</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_VII_B_fr"/>
             <field name="parent" ref="412_fr"/>
         </record>
@@ -5446,8 +5012,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Impôts belges sur le résultat</field>
             
             <field name="code">4123</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_VII_B_fr"/>
             <field name="parent" ref="412_fr"/>
         </record>
@@ -5456,8 +5020,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Impôts belges sur le résultat</field>
             
             <field name="code">4124</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_VII_B_fr"/>
             <field name="parent" ref="412_fr"/>
         </record>
@@ -5466,8 +5028,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Autres impôts et taxes belges</field>
             
             <field name="code">4125</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_VII_B_fr"/>
             <field name="parent" ref="412_fr"/>
         </record>
@@ -5476,8 +5036,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Autres impôts et taxes belges</field>
             
             <field name="code">4126</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_VII_B_fr"/>
             <field name="parent" ref="412_fr"/>
         </record>
@@ -5486,8 +5044,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Autres impôts et taxes belges</field>
             
             <field name="code">4127</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_VII_B_fr"/>
             <field name="parent" ref="412_fr"/>
         </record>
@@ -5496,8 +5052,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Impôts et taxes étrangers</field>
             
             <field name="code">4128</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_VII_B_fr"/>
             <field name="parent" ref="412_fr"/>
         </record>
@@ -5506,8 +5060,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Convertibles</field>
             
             <field name="code">4200</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="passif_IX_A_fr"/>
             <field name="parent" ref="420_fr"/>
         </record>
@@ -5516,8 +5068,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Non convertibles</field>
             
             <field name="code">4201</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="passif_IX_A_fr"/>
             <field name="parent" ref="420_fr"/>
         </record>
@@ -5526,8 +5076,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Convertibles</field>
             
             <field name="code">4210</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="passif_IX_A_fr"/>
             <field name="parent" ref="421_fr"/>
         </record>
@@ -5536,8 +5084,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Non convertibles</field>
             
             <field name="code">4211</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="passif_IX_A_fr"/>
             <field name="parent" ref="421_fr"/>
         </record>
@@ -5546,8 +5092,8 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Dettes en compte</field>
             
             <field name="code">4230</field>
-            <field name="kind">view</field>
             <field name="type" ref="passif_IX_A_fr"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="423_fr"/>
         </record>
 
@@ -5555,8 +5101,8 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Promesses</field>
             
             <field name="code">4231</field>
-            <field name="kind">view</field>
             <field name="type" ref="passif_IX_A_fr"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="423_fr"/>
         </record>
 
@@ -5564,8 +5110,8 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Crédits d'acceptation</field>
             
             <field name="code">4232</field>
-            <field name="kind">view</field>
             <field name="type" ref="passif_IX_A_fr"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="423_fr"/>
         </record>
 
@@ -5573,8 +5119,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Fournisseurs</field>
             
             <field name="code">4250</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">payable</field>
             <field name="party_required" eval="True"/>
             <field name="type" ref="passif_IX_A_fr"/>
             <field name="parent" ref="425_fr"/>
@@ -5584,8 +5128,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Effets à payer</field>
             
             <field name="code">4251</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">payable</field>
             <field name="party_required" eval="True"/>
             <field name="type" ref="passif_IX_A_fr"/>
             <field name="parent" ref="425_fr"/>
@@ -5595,8 +5137,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Impôts belges sur le résultat</field>
             
             <field name="code">4500</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="passif_IX_E_1_fr"/>
             <field name="parent" ref="450_fr"/>
         </record>
@@ -5605,8 +5145,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Impôts belges sur le résultat</field>
             
             <field name="code">4501</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="passif_IX_E_1_fr"/>
             <field name="parent" ref="450_fr"/>
         </record>
@@ -5615,8 +5153,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Impôts belges sur le résultat</field>
             
             <field name="code">4502</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="passif_IX_E_1_fr"/>
             <field name="parent" ref="450_fr"/>
         </record>
@@ -5625,8 +5161,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Impôts belges sur le résultat</field>
             
             <field name="code">4503</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="passif_IX_E_1_fr"/>
             <field name="parent" ref="450_fr"/>
         </record>
@@ -5635,8 +5169,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Impôts belges sur le résultat</field>
             
             <field name="code">4504</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="passif_IX_E_1_fr"/>
             <field name="parent" ref="450_fr"/>
         </record>
@@ -5645,8 +5177,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Autres impôts et taxes belges</field>
             
             <field name="code">4505</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="passif_IX_E_1_fr"/>
             <field name="parent" ref="450_fr"/>
         </record>
@@ -5655,8 +5185,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Autres impôts et taxes belges</field>
             
             <field name="code">4506</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="passif_IX_E_1_fr"/>
             <field name="parent" ref="450_fr"/>
         </record>
@@ -5665,8 +5193,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Autres impôts et taxes belges</field>
             
             <field name="code">4507</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="passif_IX_E_1_fr"/>
             <field name="parent" ref="450_fr"/>
         </record>
@@ -5675,8 +5201,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Impôts et taxes étrangers</field>
             
             <field name="code">4508</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="passif_IX_E_1_fr"/>
             <field name="parent" ref="450_fr"/>
         </record>
@@ -5685,8 +5209,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Impôts belges sur le résultat</field>
             
             <field name="code">4520</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="passif_IX_E_1_fr"/>
             <field name="parent" ref="452_fr"/>
         </record>
@@ -5695,8 +5217,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Impôts belges sur le résultat</field>
             
             <field name="code">4521</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="passif_IX_E_1_fr"/>
             <field name="parent" ref="452_fr"/>
         </record>
@@ -5705,8 +5225,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Impôts belges sur le résultat</field>
             
             <field name="code">4522</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="passif_IX_E_1_fr"/>
             <field name="parent" ref="452_fr"/>
         </record>
@@ -5715,8 +5233,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Impôts belges sur le résultat</field>
             
             <field name="code">4523</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="passif_IX_E_1_fr"/>
             <field name="parent" ref="452_fr"/>
         </record>
@@ -5725,8 +5241,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Impôts belges sur le résultat</field>
             
             <field name="code">4524</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="passif_IX_E_1_fr"/>
             <field name="parent" ref="452_fr"/>
         </record>
@@ -5735,8 +5249,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Autres impôts et taxes belges</field>
             
             <field name="code">4525</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="passif_IX_E_1_fr"/>
             <field name="parent" ref="452_fr"/>
         </record>
@@ -5745,8 +5257,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Autres impôts et taxes belges</field>
             
             <field name="code">4526</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="passif_IX_E_1_fr"/>
             <field name="parent" ref="452_fr"/>
         </record>
@@ -5755,8 +5265,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Autres impôts et taxes belges</field>
             
             <field name="code">4527</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="passif_IX_E_1_fr"/>
             <field name="parent" ref="452_fr"/>
         </record>
@@ -5765,8 +5273,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Impôts et taxes étrangers</field>
             
             <field name="code">4528</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="passif_IX_E_1_fr"/>
             <field name="parent" ref="452_fr"/>
         </record>
@@ -5775,8 +5281,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Comptes courants</field>
             
             <field name="code">5500</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_IX_fr"/>
             <field name="parent" ref="550_fr"/>
         </record>
@@ -5785,8 +5289,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Chèques émis</field>
             
             <field name="code">5501</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_IX_fr"/>
             <field name="parent" ref="550_fr"/>
         </record>
@@ -5795,8 +5297,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Réductions de valeur actées</field>
             
             <field name="code">5509</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_IX_fr"/>
             <field name="parent" ref="550_fr"/>
         </record>
@@ -5805,8 +5305,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Comptes courants</field>
             
             <field name="code">5510</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_IX_fr"/>
             <field name="parent" ref="551_fr"/>
         </record>
@@ -5815,8 +5313,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Chèques émis</field>
             
             <field name="code">5511</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_IX_fr"/>
             <field name="parent" ref="551_fr"/>
         </record>
@@ -5825,8 +5321,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Réductions de valeur actées</field>
             
             <field name="code">5519</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_IX_fr"/>
             <field name="parent" ref="551_fr"/>
         </record>
@@ -5835,8 +5329,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Comptes courants</field>
             
             <field name="code">5520</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_IX_fr"/>
             <field name="parent" ref="552_fr"/>
         </record>
@@ -5845,8 +5337,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Chèques émis</field>
             
             <field name="code">5521</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_IX_fr"/>
             <field name="parent" ref="552_fr"/>
         </record>
@@ -5855,8 +5345,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Réductions de valeur actées</field>
             
             <field name="code">5529</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_IX_fr"/>
             <field name="parent" ref="552_fr"/>
         </record>
@@ -5865,8 +5353,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Comptes courants</field>
             
             <field name="code">5530</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_IX_fr"/>
             <field name="parent" ref="553_fr"/>
         </record>
@@ -5875,8 +5361,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Chèques émis</field>
             
             <field name="code">5531</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_IX_fr"/>
             <field name="parent" ref="553_fr"/>
         </record>
@@ -5885,8 +5369,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Réductions de valeur actées</field>
             
             <field name="code">5539</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_IX_fr"/>
             <field name="parent" ref="553_fr"/>
         </record>
@@ -5895,8 +5377,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Comptes courants</field>
             
             <field name="code">5540</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_IX_fr"/>
             <field name="parent" ref="554_fr"/>
         </record>
@@ -5905,8 +5385,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Chèques émis</field>
             
             <field name="code">5541</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_IX_fr"/>
             <field name="parent" ref="554_fr"/>
         </record>
@@ -5915,8 +5393,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Réductions de valeur actées</field>
             
             <field name="code">5549</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_IX_fr"/>
             <field name="parent" ref="554_fr"/>
         </record>
@@ -5925,8 +5401,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Comptes courants</field>
             
             <field name="code">5550</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_IX_fr"/>
             <field name="parent" ref="555_fr"/>
         </record>
@@ -5935,8 +5409,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Chèques émis</field>
             
             <field name="code">5551</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_IX_fr"/>
             <field name="parent" ref="555_fr"/>
         </record>
@@ -5945,8 +5417,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Réductions de valeur actées</field>
             
             <field name="code">5559</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_IX_fr"/>
             <field name="parent" ref="555_fr"/>
         </record>
@@ -5955,8 +5425,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Comptes courants</field>
             
             <field name="code">5560</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_IX_fr"/>
             <field name="parent" ref="556_fr"/>
         </record>
@@ -5965,8 +5433,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Chèques émis</field>
             
             <field name="code">5561</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_IX_fr"/>
             <field name="parent" ref="556_fr"/>
         </record>
@@ -5975,8 +5441,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Réductions de valeur actées</field>
             
             <field name="code">5569</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_IX_fr"/>
             <field name="parent" ref="556_fr"/>
         </record>
@@ -5985,8 +5449,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Comptes courants</field>
             
             <field name="code">5570</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_IX_fr"/>
             <field name="parent" ref="557_fr"/>
         </record>
@@ -5995,8 +5457,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Chèques émis</field>
             
             <field name="code">5571</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_IX_fr"/>
             <field name="parent" ref="557_fr"/>
         </record>
@@ -6005,8 +5465,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Réductions de valeur actées</field>
             
             <field name="code">5579</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_IX_fr"/>
             <field name="parent" ref="557_fr"/>
         </record>
@@ -6015,8 +5473,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Comptes courants</field>
             
             <field name="code">5580</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_IX_fr"/>
             <field name="parent" ref="558_fr"/>
         </record>
@@ -6025,8 +5481,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Chèques émis</field>
             
             <field name="code">5581</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_IX_fr"/>
             <field name="parent" ref="558_fr"/>
         </record>
@@ -6035,8 +5489,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Réductions de valeur actées</field>
             
             <field name="code">5589</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_IX_fr"/>
             <field name="parent" ref="558_fr"/>
         </record>
@@ -6045,8 +5497,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Comptes courants</field>
             
             <field name="code">5590</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_IX_fr"/>
             <field name="parent" ref="559_fr"/>
         </record>
@@ -6055,8 +5505,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Chèques émis</field>
             
             <field name="code">5591</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_IX_fr"/>
             <field name="parent" ref="559_fr"/>
         </record>
@@ -6065,8 +5513,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Réductions de valeur actées</field>
             
             <field name="code">5599</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_IX_fr"/>
             <field name="parent" ref="559_fr"/>
         </record>
@@ -6075,8 +5521,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">de matières premières</field>
             
             <field name="code">6090</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">stock</field>
             <field name="type" ref="resultats_II_A_2_fr"/>
             <field name="parent" ref="609_fr"/>
         </record>
@@ -6085,8 +5529,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">de fournitures</field>
             
             <field name="code">6091</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">stock</field>
             <field name="type" ref="resultats_II_A_2_fr"/>
             <field name="parent" ref="609_fr"/>
         </record>
@@ -6095,8 +5537,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">de marchandises</field>
             
             <field name="code">6094</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">stock</field>
             <field name="type" ref="resultats_II_A_2_fr"/>
             <field name="parent" ref="609_fr"/>
         </record>
@@ -6105,8 +5545,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">d'immeubles achetés destinés à la vente</field>
             
             <field name="code">6095</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">stock</field>
             <field name="type" ref="resultats_II_A_2_fr"/>
             <field name="parent" ref="609_fr"/>
         </record>
@@ -6115,8 +5553,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Administrateurs ou gérants</field>
             
             <field name="code">6200</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="resultats_II_C_fr"/>
             <field name="parent" ref="620_fr"/>
         </record>
@@ -6125,8 +5561,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Personnel de direction</field>
             
             <field name="code">6201</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="resultats_II_C_fr"/>
             <field name="parent" ref="620_fr"/>
         </record>
@@ -6135,8 +5569,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Employés</field>
             
             <field name="code">6202</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="resultats_II_C_fr"/>
             <field name="parent" ref="620_fr"/>
         </record>
@@ -6145,8 +5577,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Ouvriers</field>
             
             <field name="code">6203</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="resultats_II_C_fr"/>
             <field name="parent" ref="620_fr"/>
         </record>
@@ -6155,8 +5585,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Autres membres du personnel</field>
             
             <field name="code">6204</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="resultats_II_C_fr"/>
             <field name="parent" ref="620_fr"/>
         </record>
@@ -6165,8 +5593,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Administrateurs ou gérants</field>
             
             <field name="code">6240</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="resultats_II_C_fr"/>
             <field name="parent" ref="624_fr"/>
         </record>
@@ -6175,8 +5601,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Personnel</field>
             
             <field name="code">6241</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="resultats_II_C_fr"/>
             <field name="parent" ref="624_fr"/>
         </record>
@@ -6185,8 +5609,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Dotations aux amortissements sur frais d'établissement</field>
             
             <field name="code">6300</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="resultats_II_D_fr"/>
             <field name="parent" ref="630_fr"/>
         </record>
@@ -6195,8 +5617,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Dotations aux amortissements sur immobilisations incorporelles</field>
             
             <field name="code">6301</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="resultats_II_D_fr"/>
             <field name="parent" ref="630_fr"/>
         </record>
@@ -6205,8 +5625,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Dotations aux amortissements sur immobilisations corporelles</field>
             
             <field name="code">6302</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="resultats_II_D_fr"/>
             <field name="parent" ref="630_fr"/>
         </record>
@@ -6215,8 +5633,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Dotations aux réductions de valeur sur immobilisations incorporelles</field>
             
             <field name="code">6308</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="resultats_II_D_fr"/>
             <field name="parent" ref="630_fr"/>
         </record>
@@ -6225,8 +5641,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Dotations aux réductions de valeur sur immobilisations corporelles</field>
             
             <field name="code">6309</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="resultats_II_D_fr"/>
             <field name="parent" ref="630_fr"/>
         </record>
@@ -6235,8 +5649,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Dotations</field>
             
             <field name="code">6310</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="resultats_II_E_fr"/>
             <field name="parent" ref="631_fr"/>
         </record>
@@ -6245,8 +5657,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Reprises</field>
             
             <field name="code">6311</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="resultats_II_E_fr"/>
             <field name="parent" ref="631_fr"/>
         </record>
@@ -6255,8 +5665,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Dotations</field>
             
             <field name="code">6320</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="resultats_II_E_fr"/>
             <field name="parent" ref="632_fr"/>
         </record>
@@ -6265,8 +5673,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Reprises</field>
             
             <field name="code">6321</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="resultats_II_E_fr"/>
             <field name="parent" ref="632_fr"/>
         </record>
@@ -6275,8 +5681,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Dotations</field>
             
             <field name="code">6330</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="resultats_II_E_fr"/>
             <field name="parent" ref="633_fr"/>
         </record>
@@ -6285,8 +5689,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Reprises</field>
             
             <field name="code">6331</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="resultats_II_E_fr"/>
             <field name="parent" ref="633_fr"/>
         </record>
@@ -6295,8 +5697,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Dotations</field>
             
             <field name="code">6340</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="resultats_II_E_fr"/>
             <field name="parent" ref="634_fr"/>
         </record>
@@ -6305,8 +5705,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Reprises</field>
             
             <field name="code">6341</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="resultats_II_E_fr"/>
             <field name="parent" ref="634_fr"/>
         </record>
@@ -6315,8 +5713,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Dotations</field>
             
             <field name="code">6350</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="resultats_II_F_fr"/>
             <field name="parent" ref="635_fr"/>
         </record>
@@ -6325,8 +5721,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Utilisations et reprises</field>
             
             <field name="code">6351</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="resultats_II_F_fr"/>
             <field name="parent" ref="635_fr"/>
         </record>
@@ -6335,8 +5729,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Dotations</field>
             
             <field name="code">6360</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="resultats_II_F_fr"/>
             <field name="parent" ref="636_fr"/>
         </record>
@@ -6345,8 +5737,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Utilisations et reprises</field>
             
             <field name="code">6361</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="resultats_II_F_fr"/>
             <field name="parent" ref="636_fr"/>
         </record>
@@ -6355,8 +5745,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Dotations</field>
             
             <field name="code">6370</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="resultats_II_F_fr"/>
             <field name="parent" ref="637_fr"/>
         </record>
@@ -6365,8 +5753,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Utilisations et reprises</field>
             
             <field name="code">6371</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="resultats_II_F_fr"/>
             <field name="parent" ref="637_fr"/>
         </record>
@@ -6375,8 +5761,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Intérêts, commissions et frais afférents aux dettes</field>
             
             <field name="code">6500</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="resultats_V_A_fr"/>
             <field name="parent" ref="650_fr"/>
         </record>
@@ -6385,8 +5769,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Amortissement des frais d'émission d'emprunts et des primes de remboursement</field>
             
             <field name="code">6501</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="resultats_V_A_fr"/>
             <field name="parent" ref="650_fr"/>
         </record>
@@ -6395,8 +5777,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Autres charges des dettes</field>
             
             <field name="code">6502</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="resultats_V_A_fr"/>
             <field name="parent" ref="650_fr"/>
         </record>
@@ -6405,8 +5785,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Intérêts intercalaires portés à l'actif</field>
             
             <field name="code">6503</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="resultats_V_A_fr"/>
             <field name="parent" ref="650_fr"/>
         </record>
@@ -6415,8 +5793,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Dotations</field>
             
             <field name="code">6510</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="resultats_V_B_fr"/>
             <field name="parent" ref="650_fr"/>
         </record>
@@ -6425,8 +5801,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Reprises</field>
             
             <field name="code">6511</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="resultats_V_B_fr"/>
             <field name="parent" ref="650_fr"/>
         </record>
@@ -6435,8 +5809,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Dotations</field>
             
             <field name="code">6560</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="resultats_V_C_fr"/>
             <field name="parent" ref="656_fr"/>
         </record>
@@ -6445,8 +5817,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Utilisations et reprises</field>
             
             <field name="code">6561</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="resultats_V_C_fr"/>
             <field name="parent" ref="656_fr"/>
         </record>
@@ -6455,8 +5825,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">sur frais d'établissement</field>
             
             <field name="code">6600</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="resultats_VIII_A_fr"/>
             <field name="parent" ref="660_fr"/>
         </record>
@@ -6465,8 +5833,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">sur immobilisations incorporelles</field>
             
             <field name="code">6601</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="resultats_VIII_A_fr"/>
             <field name="parent" ref="660_fr"/>
         </record>
@@ -6475,8 +5841,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">sur immobilisations corporelles</field>
             
             <field name="code">6602</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="resultats_VIII_A_fr"/>
             <field name="parent" ref="660_fr"/>
         </record>
@@ -6485,8 +5849,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Dotations</field>
             
             <field name="code">6620</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="resultats_VIII_C_fr"/>
             <field name="parent" ref="662_fr"/>
         </record>
@@ -6495,8 +5857,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Utilisations</field>
             
             <field name="code">6621</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="resultats_VIII_C_fr"/>
             <field name="parent" ref="662_fr"/>
         </record>
@@ -6505,8 +5865,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Impôts et précomptes dus ou versés</field>
             
             <field name="code">6700</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="resultats_X_A_fr"/>
             <field name="parent" ref="670_fr"/>
         </record>
@@ -6515,8 +5873,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Excédents de versements d'impôts et de précomptes portés à l'actif</field>
             
             <field name="code">6701</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="resultats_X_A_fr"/>
             <field name="parent" ref="670_fr"/>
         </record>
@@ -6525,8 +5881,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Charges fiscales estimées</field>
             
             <field name="code">6702</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="resultats_X_A_fr"/>
             <field name="parent" ref="670_fr"/>
         </record>
@@ -6535,8 +5889,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Suppléments d'impôts dus ou versés</field>
             
             <field name="code">6710</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="resultats_X_A_fr"/>
             <field name="parent" ref="671_fr"/>
         </record>
@@ -6545,8 +5897,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Suppléments d'impôts estimés</field>
             
             <field name="code">6711</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="resultats_X_A_fr"/>
             <field name="parent" ref="671_fr"/>
         </record>
@@ -6555,8 +5905,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Provisions fiscales constituées</field>
             
             <field name="code">6712</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="resultats_X_A_fr"/>
             <field name="parent" ref="671_fr"/>
         </record>
@@ -6565,8 +5913,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Dotation à la réserve légale</field>
             
             <field name="code">6920</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="affectations_prelevements_C_2_fr"/>
             <field name="parent" ref="692_fr"/>
         </record>
@@ -6575,8 +5921,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Dotation aux autres réserves</field>
             
             <field name="code">6921</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="affectations_prelevements_C_3_fr"/>
             <field name="parent" ref="692_fr"/>
         </record>
@@ -6585,8 +5929,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Valeur d'acquisition</field>
             
             <field name="code">7170</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="resultats_I_B_fr"/>
             <field name="parent" ref="717_fr"/>
         </record>
@@ -6595,8 +5937,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Bénéfice pris en compte</field>
             
             <field name="code">7171</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="resultats_I_B_fr"/>
             <field name="parent" ref="717_fr"/>
         </record>
@@ -6605,8 +5945,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">sur immobilisation incorporelles</field>
             
             <field name="code">7600</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="resultats_VII_A_fr"/>
             <field name="parent" ref="760_fr"/>
         </record>
@@ -6615,8 +5953,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">sur immobilisation corporelles</field>
             
             <field name="code">7601</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="resultats_VII_A_fr"/>
             <field name="parent" ref="760_fr"/>
         </record>
@@ -6625,8 +5961,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Régulatisation d'impôts dus ou versés</field>
             
             <field name="code">7710</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="resultats_X_B_fr"/>
             <field name="parent" ref="771_fr"/>
         </record>
@@ -6635,8 +5969,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Régulatisation d'impôts estimés</field>
             
             <field name="code">7711</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="resultats_X_B_fr"/>
             <field name="parent" ref="771_fr"/>
         </record>
@@ -6645,8 +5977,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Reprises de provisions fiscales</field>
             
             <field name="code">7712</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="resultats_X_B_fr"/>
             <field name="parent" ref="771_fr"/>
         </record>
diff --git a/account_be_nl.xml b/account_be_nl.xml
index cdef96af4f..f421d9b92d 100644
--- a/account_be_nl.xml
+++ b/account_be_nl.xml
@@ -8,13 +8,15 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Rekeningtypes (België)</field>
             <field name="sequence" eval="10"/>
+            <field name="statement" eval="None"/>
         </record>
         <record id="actif_nl" model="account.account.type.template">
             
             <field name="name">Activa</field>
             <field name="sequence" eval="10"/>
             <field name="parent" ref="be_nl"/>
-            <field name="balance_sheet" eval="True"/>
+            <field name="statement">balance</field>
+            <field name="assets" eval="True"/>
         </record>
 
         <record id="actif_immobilise_nl" model="account.account.type.template">
@@ -22,6 +24,8 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Vaste activa</field>
             <field name="sequence" eval="10"/>
             <field name="parent" ref="actif_nl"/>
+            <field name="statement">balance</field>
+            <field name="assets" eval="True"/>
         </record>
 
         <record id="actif_I_nl" model="account.account.type.template">
@@ -29,6 +33,8 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">I. Oprichtingskosten</field>
             <field name="sequence" eval="10"/>
             <field name="parent" ref="actif_immobilise_nl"/>
+            <field name="statement">balance</field>
+            <field name="assets" eval="True"/>
         </record>
 
         <record id="actif_II_nl" model="account.account.type.template">
@@ -36,6 +42,9 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">II. Immateriële vaste activa</field>
             <field name="sequence" eval="20"/>
             <field name="parent" ref="actif_immobilise_nl"/>
+            <field name="statement">balance</field>
+            <field name="assets" eval="True"/>
+            <field name="fixed_asset" depends="account_asset" eval="True"/>
         </record>
 
         <record id="actif_III_nl" model="account.account.type.template">
@@ -43,42 +52,62 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">III. Materiële vaste activa</field>
             <field name="sequence" eval="30"/>
             <field name="parent" ref="actif_immobilise_nl"/>
+            <field name="statement">balance</field>
+            <field name="assets" eval="True"/>
+            <field name="fixed_asset" depends="account_asset" eval="True"/>
         </record>
         <record id="actif_III_A_nl" model="account.account.type.template">
             
             <field name="name">A. Terreinen en gebouwen</field>
             <field name="sequence" eval="10"/>
             <field name="parent" ref="actif_III_nl"/>
+            <field name="statement">balance</field>
+            <field name="assets" eval="True"/>
+            <field name="fixed_asset" depends="account_asset" eval="True"/>
         </record>
         <record id="actif_III_B_nl" model="account.account.type.template">
             
             <field name="name">B. Installaties, machines en uitrusting</field>
             <field name="sequence" eval="20"/>
             <field name="parent" ref="actif_III_nl"/>
+            <field name="statement">balance</field>
+            <field name="assets" eval="True"/>
+            <field name="fixed_asset" depends="account_asset" eval="True"/>
         </record>
         <record id="actif_III_C_nl" model="account.account.type.template">
             
             <field name="name">C. Meubilair en rollend materieel</field>
             <field name="sequence" eval="30"/>
             <field name="parent" ref="actif_III_nl"/>
+            <field name="statement">balance</field>
+            <field name="assets" eval="True"/>
+            <field name="fixed_asset" depends="account_asset" eval="True"/>
         </record>
         <record id="actif_III_D_nl" model="account.account.type.template">
             
             <field name="name">D. Leasing en soortgelijke rechten</field>
             <field name="sequence" eval="40"/>
             <field name="parent" ref="actif_III_nl"/>
+            <field name="statement">balance</field>
+            <field name="assets" eval="True"/>
+            <field name="fixed_asset" depends="account_asset" eval="True"/>
         </record>
         <record id="actif_III_E_nl" model="account.account.type.template">
             
             <field name="name">E. Overige materiële vaste activa</field>
             <field name="sequence" eval="50"/>
             <field name="parent" ref="actif_III_nl"/>
+            <field name="statement">balance</field>
+            <field name="assets" eval="True"/>
+            <field name="fixed_asset" depends="account_asset" eval="True"/>
         </record>
         <record id="actif_III_F_nl" model="account.account.type.template">
             
             <field name="name">F. Activa in aanbouw en vooruitbetalingen</field>
             <field name="sequence" eval="60"/>
             <field name="parent" ref="actif_III_nl"/>
+            <field name="statement">balance</field>
+            <field name="assets" eval="True"/>
         </record>
 
         <record id="actif_IV_nl" model="account.account.type.template">
@@ -86,60 +115,80 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">IV. Financiële vaste activa</field>
             <field name="sequence" eval="40"/>
             <field name="parent" ref="actif_immobilise_nl"/>
+            <field name="statement">balance</field>
+            <field name="assets" eval="True"/>
         </record>
         <record id="actif_IV_A_nl" model="account.account.type.template">
             
             <field name="name">A. Verbonden ondernemingen</field>
             <field name="sequence" eval="10"/>
             <field name="parent" ref="actif_IV_nl"/>
+            <field name="statement">balance</field>
+            <field name="assets" eval="True"/>
         </record>
         <record id="actif_IV_A_1_nl" model="account.account.type.template">
             
             <field name="name">1. Deelnemingen</field>
             <field name="sequence" eval="10"/>
             <field name="parent" ref="actif_IV_A_nl"/>
+            <field name="statement">balance</field>
+            <field name="assets" eval="True"/>
         </record>
         <record id="actif_IV_A_2_nl" model="account.account.type.template">
             
             <field name="name">2. Vorderingen</field>
             <field name="sequence" eval="20"/>
             <field name="parent" ref="actif_IV_A_nl"/>
+            <field name="statement">balance</field>
+            <field name="assets" eval="True"/>
         </record>
         <record id="actif_IV_B_nl" model="account.account.type.template">
             
             <field name="name">B. Ondernemingen waarmee een deelnemingsverhouding bestaat</field>
             <field name="sequence" eval="20"/>
             <field name="parent" ref="actif_IV_nl"/>
+            <field name="statement">balance</field>
+            <field name="assets" eval="True"/>
         </record>
         <record id="actif_IV_B_1_nl" model="account.account.type.template">
             
             <field name="name">1. Deelnemingen</field>
             <field name="sequence" eval="10"/>
             <field name="parent" ref="actif_IV_B_nl"/>
+            <field name="statement">balance</field>
+            <field name="assets" eval="True"/>
         </record>
         <record id="actif_IV_B_2_nl" model="account.account.type.template">
             
             <field name="name">2. Vorderingen</field>
             <field name="sequence" eval="20"/>
             <field name="parent" ref="actif_IV_B_nl"/>
+            <field name="statement">balance</field>
+            <field name="assets" eval="True"/>
         </record>
         <record id="actif_IV_C_nl" model="account.account.type.template">
             
             <field name="name">C. Andere financiële vaste activa</field>
             <field name="sequence" eval="30"/>
             <field name="parent" ref="actif_IV_nl"/>
+            <field name="statement">balance</field>
+            <field name="assets" eval="True"/>
         </record>
         <record id="actif_IV_C_1_nl" model="account.account.type.template">
             
             <field name="name">1. Aandelen</field>
             <field name="sequence" eval="10"/>
             <field name="parent" ref="actif_IV_C_nl"/>
+            <field name="statement">balance</field>
+            <field name="assets" eval="True"/>
         </record>
         <record id="actif_IV_C_2_nl" model="account.account.type.template">
             
             <field name="name">2. Vorderingen en borgtochten in contanten</field>
             <field name="sequence" eval="20"/>
             <field name="parent" ref="actif_IV_C_nl"/>
+            <field name="statement">balance</field>
+            <field name="assets" eval="True"/>
         </record>
 
         <record id="actif_circulant_nl" model="account.account.type.template">
@@ -147,6 +196,8 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Vlottende activa</field>
             <field name="sequence" eval="20"/>
             <field name="parent" ref="actif_nl"/>
+            <field name="statement">balance</field>
+            <field name="assets" eval="True"/>
         </record>
 
         <record id="actif_V_nl" model="account.account.type.template">
@@ -154,18 +205,24 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">V. Vorderingen op meer dan één jaar</field>
             <field name="sequence" eval="10"/>
             <field name="parent" ref="actif_circulant_nl"/>
+            <field name="statement">balance</field>
+            <field name="assets" eval="True"/>
         </record>
         <record id="actif_V_A_nl" model="account.account.type.template">
             
             <field name="name">A. Handelsvorderingen</field>
             <field name="sequence" eval="10"/>
             <field name="parent" ref="actif_V_nl"/>
+            <field name="statement">balance</field>
+            <field name="assets" eval="True"/>
         </record>
         <record id="actif_V_B_nl" model="account.account.type.template">
             
             <field name="name">B. Overige vorderingen</field>
             <field name="sequence" eval="20"/>
             <field name="parent" ref="actif_V_nl"/>
+            <field name="statement">balance</field>
+            <field name="assets" eval="True"/>
         </record>
 
         <record id="actif_VI_nl" model="account.account.type.template">
@@ -173,54 +230,77 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">VI. Voorraden en bestellingen in uitvoering</field>
             <field name="sequence" eval="20"/>
             <field name="parent" ref="actif_circulant_nl"/>
+            <field name="statement">balance</field>
+            <field name="assets" eval="True"/>
         </record>
         <record id="actif_VI_A_nl" model="account.account.type.template">
             
             <field name="name">A. Voorraden</field>
             <field name="sequence" eval="10"/>
             <field name="parent" ref="actif_VI_nl"/>
+            <field name="statement">balance</field>
+            <field name="assets" eval="True"/>
         </record>
         <record id="actif_VI_A_1_nl" model="account.account.type.template">
             
             <field name="name">1. Grond- en hulpstoffen</field>
             <field name="sequence" eval="10"/>
             <field name="parent" ref="actif_VI_A_nl"/>
+            <field name="statement">balance</field>
+            <field name="assets" eval="True"/>
+            <field name="stock" eval="True"/>
         </record>
         <record id="actif_VI_A_2_nl" model="account.account.type.template">
             
             <field name="name">2. Goederen in bewerking</field>
             <field name="sequence" eval="20"/>
             <field name="parent" ref="actif_VI_A_nl"/>
+            <field name="statement">balance</field>
+            <field name="assets" eval="True"/>
+            <field name="stock" eval="True"/>
         </record>
         <record id="actif_VI_A_3_nl" model="account.account.type.template">
             
             <field name="name">3. Gereed product</field>
             <field name="sequence" eval="30"/>
             <field name="parent" ref="actif_VI_A_nl"/>
+            <field name="statement">balance</field>
+            <field name="assets" eval="True"/>
+            <field name="stock" eval="True"/>
         </record>
         <record id="actif_VI_A_4_nl" model="account.account.type.template">
             
             <field name="name">4. Handelsgoederen</field>
             <field name="sequence" eval="40"/>
             <field name="parent" ref="actif_VI_A_nl"/>
+            <field name="statement">balance</field>
+            <field name="assets" eval="True"/>
+            <field name="stock" eval="True"/>
         </record>
         <record id="actif_VI_A_5_nl" model="account.account.type.template">
             
             <field name="name">5. Onroerende goederen bestemd voor verkoop</field>
             <field name="sequence" eval="50"/>
             <field name="parent" ref="actif_VI_A_nl"/>
+            <field name="statement">balance</field>
+            <field name="assets" eval="True"/>
+            <field name="stock" eval="True"/>
         </record>
         <record id="actif_VI_A_6_nl" model="account.account.type.template">
             
             <field name="name">6. Vooruitbetalingen</field>
             <field name="sequence" eval="60"/>
             <field name="parent" ref="actif_VI_A_nl"/>
+            <field name="statement">balance</field>
+            <field name="assets" eval="True"/>
         </record>
         <record id="actif_VI_B_nl" model="account.account.type.template">
             
             <field name="name">B. Bestellingen in uitvoering</field>
             <field name="sequence" eval="20"/>
             <field name="parent" ref="actif_VI_nl"/>
+            <field name="statement">balance</field>
+            <field name="assets" eval="True"/>
         </record>
 
         <record id="actif_VII_nl" model="account.account.type.template">
@@ -228,18 +308,25 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">VII. Vorderingen op ten hoogste één jaar</field>
             <field name="sequence" eval="30"/>
             <field name="parent" ref="actif_circulant_nl"/>
+            <field name="statement">balance</field>
+            <field name="assets" eval="True"/>
         </record>
         <record id="actif_VII_A_nl" model="account.account.type.template">
             
             <field name="name">A. Handelsvorderingen</field>
             <field name="sequence" eval="10"/>
             <field name="parent" ref="actif_VII_nl"/>
+            <field name="statement">balance</field>
+            <field name="assets" eval="True"/>
+            <field name="receivable" eval="True"/>
         </record>
         <record id="actif_VII_B_nl" model="account.account.type.template">
             
             <field name="name">B. Overige vorderingen</field>
             <field name="sequence" eval="20"/>
             <field name="parent" ref="actif_VII_nl"/>
+            <field name="statement">balance</field>
+            <field name="assets" eval="True"/>
         </record>
 
         <record id="actif_VIII_nl" model="account.account.type.template">
@@ -247,18 +334,24 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">VIII. Geldbeleggingen</field>
             <field name="sequence" eval="40"/>
             <field name="parent" ref="actif_circulant_nl"/>
+            <field name="statement">balance</field>
+            <field name="assets" eval="True"/>
         </record>
         <record id="actif_VIII_A_nl" model="account.account.type.template">
             
             <field name="name">A. Eigen aandelen</field>
             <field name="sequence" eval="10"/>
             <field name="parent" ref="actif_VIII_nl"/>
+            <field name="statement">balance</field>
+            <field name="assets" eval="True"/>
         </record>
         <record id="actif_VIII_B_nl" model="account.account.type.template">
             
             <field name="name">B. Overige beleggingen</field>
             <field name="sequence" eval="20"/>
             <field name="parent" ref="actif_VIII_nl"/>
+            <field name="statement">balance</field>
+            <field name="assets" eval="True"/>
         </record>
 
         <record id="actif_IX_nl" model="account.account.type.template">
@@ -266,6 +359,8 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">IX. Liquide middelen</field>
             <field name="sequence" eval="50"/>
             <field name="parent" ref="actif_circulant_nl"/>
+            <field name="statement">balance</field>
+            <field name="assets" eval="True"/>
         </record>
 
         <record id="actif_X_nl" model="account.account.type.template">
@@ -273,6 +368,8 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">X. Overlopende rekeningen</field>
             <field name="sequence" eval="30"/>
             <field name="parent" ref="actif_nl"/>
+            <field name="statement">balance</field>
+            <field name="assets" eval="True"/>
         </record>
 
         <record id="passif_nl" model="account.account.type.template">
@@ -280,8 +377,7 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Passiva</field>
             <field name="sequence" eval="20"/>
             <field name="parent" ref="be_nl"/>
-            <field name="balance_sheet" eval="True"/>
-            <field name="display_balance">credit-debit</field>
+            <field name="statement">balance</field>
         </record>
 
         <record id="capitaux_propres_nl" model="account.account.type.template">
@@ -289,7 +385,7 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Eigen vermogen</field>
             <field name="sequence" eval="10"/>
             <field name="parent" ref="passif_nl"/>
-            <field name="display_balance">credit-debit</field>
+            <field name="statement">balance</field>
         </record>
 
         <record id="passif_I_nl" model="account.account.type.template">
@@ -297,21 +393,21 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">I. Kapitaal</field>
             <field name="sequence" eval="10"/>
             <field name="parent" ref="capitaux_propres_nl"/>
-            <field name="display_balance">credit-debit</field>
+            <field name="statement">balance</field>
         </record>
         <record id="passif_I_A_nl" model="account.account.type.template">
             
             <field name="name">A. Geplaatst kapitaal</field>
             <field name="sequence" eval="10"/>
             <field name="parent" ref="passif_I_nl"/>
-            <field name="display_balance">credit-debit</field>
+            <field name="statement">balance</field>
         </record>
         <record id="passif_I_B_nl" model="account.account.type.template">
             
             <field name="name">B. Niet-opgevraagd kapitaal</field>
             <field name="sequence" eval="20"/>
             <field name="parent" ref="passif_I_nl"/>
-            <field name="display_balance">credit-debit</field>
+            <field name="statement">balance</field>
         </record>
 
         <record id="passif_II_nl" model="account.account.type.template">
@@ -319,7 +415,7 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">II. Uitgiftepremies</field>
             <field name="sequence" eval="20"/>
             <field name="parent" ref="capitaux_propres_nl"/>
-            <field name="display_balance">credit-debit</field>
+            <field name="statement">balance</field>
         </record>
 
         <record id="passif_III_nl" model="account.account.type.template">
@@ -327,7 +423,7 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">III. Herwaarderingsmeerwaarden</field>
             <field name="sequence" eval="30"/>
             <field name="parent" ref="capitaux_propres_nl"/>
-            <field name="display_balance">credit-debit</field>
+            <field name="statement">balance</field>
         </record>
 
         <record id="passif_IV_nl" model="account.account.type.template">
@@ -335,49 +431,49 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">IV. Reserves</field>
             <field name="sequence" eval="40"/>
             <field name="parent" ref="capitaux_propres_nl"/>
-            <field name="display_balance">credit-debit</field>
+            <field name="statement">balance</field>
         </record>
         <record id="passif_IV_A_nl" model="account.account.type.template">
             
             <field name="name">A. Wettelijke reserve</field>
             <field name="sequence" eval="10"/>
             <field name="parent" ref="passif_IV_nl"/>
-            <field name="display_balance">credit-debit</field>
+            <field name="statement">balance</field>
         </record>
         <record id="passif_IV_B_nl" model="account.account.type.template">
             
             <field name="name">B. Onbeschikbare reserves</field>
             <field name="sequence" eval="20"/>
             <field name="parent" ref="passif_IV_nl"/>
-            <field name="display_balance">credit-debit</field>
+            <field name="statement">balance</field>
         </record>
         <record id="passif_IV_B_1_nl" model="account.account.type.template">
             
             <field name="name">1. Voor eigen aandelen</field>
             <field name="sequence" eval="10"/>
             <field name="parent" ref="passif_IV_B_nl"/>
-            <field name="display_balance">credit-debit</field>
+            <field name="statement">balance</field>
         </record>
         <record id="passif_IV_B_2_nl" model="account.account.type.template">
             
             <field name="name">2. Andere</field>
             <field name="sequence" eval="20"/>
             <field name="parent" ref="passif_IV_B_nl"/>
-            <field name="display_balance">credit-debit</field>
+            <field name="statement">balance</field>
         </record>
         <record id="passif_IV_C_nl" model="account.account.type.template">
             
             <field name="name">C. Belastingvrije reserves</field>
             <field name="sequence" eval="30"/>
             <field name="parent" ref="passif_IV_nl"/>
-            <field name="display_balance">credit-debit</field>
+            <field name="statement">balance</field>
         </record>
         <record id="passif_IV_D_nl" model="account.account.type.template">
             
             <field name="name">D. Beschikbare reserves</field>
             <field name="sequence" eval="40"/>
             <field name="parent" ref="passif_IV_nl"/>
-            <field name="display_balance">credit-debit</field>
+            <field name="statement">balance</field>
         </record>
 
         <record id="passif_V_nl" model="account.account.type.template">
@@ -385,7 +481,7 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">V. Overgedragen winst (verlies)</field>
             <field name="sequence" eval="50"/>
             <field name="parent" ref="capitaux_propres_nl"/>
-            <field name="display_balance">credit-debit</field>
+            <field name="statement">balance</field>
         </record>
 
         <record id="passif_VI_nl" model="account.account.type.template">
@@ -393,7 +489,7 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">VI. Kapitaalsubsidies</field>
             <field name="sequence" eval="60"/>
             <field name="parent" ref="capitaux_propres_nl"/>
-            <field name="display_balance">credit-debit</field>
+            <field name="statement">balance</field>
         </record>
 
         <record id="provisions_impots_differes_nl" model="account.account.type.template">
@@ -401,7 +497,7 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Voorzieningen en uitgestelde belastingen</field>
             <field name="sequence" eval="20"/>
             <field name="parent" ref="passif_nl"/>
-            <field name="display_balance">credit-debit</field>
+            <field name="statement">balance</field>
         </record>
 
         <record id="passif_VII_A_nl" model="account.account.type.template">
@@ -409,35 +505,35 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">VII. A. Voorzieningen voor risico's en kosten</field>
             <field name="sequence" eval="10"/>
             <field name="parent" ref="provisions_impots_differes_nl"/>
-            <field name="display_balance">credit-debit</field>
+            <field name="statement">balance</field>
         </record>
         <record id="passif_VII_A_1_nl" model="account.account.type.template">
             
             <field name="name">1. Pensioenen en soortgelijke verplichtingen</field>
             <field name="sequence" eval="10"/>
             <field name="parent" ref="passif_VII_A_nl"/>
-            <field name="display_balance">credit-debit</field>
+            <field name="statement">balance</field>
         </record>
         <record id="passif_VII_A_2_nl" model="account.account.type.template">
             
             <field name="name">2. Belastingen</field>
             <field name="sequence" eval="20"/>
             <field name="parent" ref="passif_VII_A_nl"/>
-            <field name="display_balance">credit-debit</field>
+            <field name="statement">balance</field>
         </record>
         <record id="passif_VII_A_3_nl" model="account.account.type.template">
             
             <field name="name">3. Grote herstellings- en onderhoudswerken</field>
             <field name="sequence" eval="30"/>
             <field name="parent" ref="passif_VII_A_nl"/>
-            <field name="display_balance">credit-debit</field>
+            <field name="statement">balance</field>
         </record>
         <record id="passif_VII_A_4_nl" model="account.account.type.template">
             
             <field name="name">4. Overige risico's en kosten</field>
             <field name="sequence" eval="40"/>
             <field name="parent" ref="passif_VII_A_nl"/>
-            <field name="display_balance">credit-debit</field>
+            <field name="statement">balance</field>
         </record>
 
         <record id="passif_VII_B_nl" model="account.account.type.template">
@@ -445,7 +541,7 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">B. Uitgestelde belastingen</field>
             <field name="sequence" eval="20"/>
             <field name="parent" ref="provisions_impots_differes_nl"/>
-            <field name="display_balance">credit-debit</field>
+            <field name="statement">balance</field>
         </record>
 
         <record id="dettes_nl" model="account.account.type.template">
@@ -453,7 +549,7 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Schulden</field>
             <field name="sequence" eval="30"/>
             <field name="parent" ref="passif_nl"/>
-            <field name="display_balance">credit-debit</field>
+            <field name="statement">balance</field>
         </record>
 
         <record id="passif_VIII_nl" model="account.account.type.template">
@@ -461,84 +557,87 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">VIII. Schulden op meer dan één jaar</field>
             <field name="sequence" eval="10"/>
             <field name="parent" ref="dettes_nl"/>
-            <field name="display_balance">credit-debit</field>
+            <field name="statement">balance</field>
         </record>
         <record id="passif_VIII_A_nl" model="account.account.type.template">
             
             <field name="name">A. Financiële schulden</field>
             <field name="sequence" eval="10"/>
             <field name="parent" ref="passif_VIII_nl"/>
-            <field name="display_balance">credit-debit</field>
+            <field name="statement">balance</field>
         </record>
         <record id="passif_VIII_A_1_nl" model="account.account.type.template">
             
             <field name="name">1. Achtergestelde leningen</field>
             <field name="sequence" eval="10"/>
             <field name="parent" ref="passif_VIII_A_nl"/>
-            <field name="display_balance">credit-debit</field>
+            <field name="statement">balance</field>
         </record>
         <record id="passif_VIII_A_2_nl" model="account.account.type.template">
             
             <field name="name">2. Niet-achtergestelde obligatieleningen</field>
             <field name="sequence" eval="20"/>
             <field name="parent" ref="passif_VIII_A_nl"/>
-            <field name="display_balance">credit-debit</field>
+            <field name="statement">balance</field>
         </record>
         <record id="passif_VIII_A_3_nl" model="account.account.type.template">
             
             <field name="name">3. Leasingschulden en soortgelijke schulden</field>
             <field name="sequence" eval="30"/>
             <field name="parent" ref="passif_VIII_A_nl"/>
-            <field name="display_balance">credit-debit</field>
+            <field name="statement">balance</field>
         </record>
         <record id="passif_VIII_A_4_nl" model="account.account.type.template">
             
             <field name="name">4. Kredietinstellingen</field>
             <field name="sequence" eval="40"/>
             <field name="parent" ref="passif_VIII_A_nl"/>
-            <field name="display_balance">credit-debit</field>
+            <field name="statement">balance</field>
         </record>
         <record id="passif_VIII_A_5_nl" model="account.account.type.template">
             
             <field name="name">5. Overige leningen</field>
             <field name="sequence" eval="50"/>
             <field name="parent" ref="passif_VIII_A_nl"/>
-            <field name="display_balance">credit-debit</field>
+            <field name="statement">balance</field>
         </record>
         <record id="passif_VIII_B_nl" model="account.account.type.template">
             
             <field name="name">B. Handelsschulden</field>
             <field name="sequence" eval="20"/>
             <field name="parent" ref="passif_VIII_nl"/>
-            <field name="display_balance">credit-debit</field>
+            <field name="statement">balance</field>
         </record>
         <record id="passif_VIII_B_1_nl" model="account.account.type.template">
             
             <field name="name">1. Leveranciers</field>
             <field name="sequence" eval="10"/>
             <field name="parent" ref="passif_VIII_B_nl"/>
-            <field name="display_balance">credit-debit</field>
+            <field name="statement">balance</field>
+            <field name="payable" eval="True"/>
         </record>
         <record id="passif_VIII_B_2_nl" model="account.account.type.template">
             
             <field name="name">2. Te betalen wissels</field>
             <field name="sequence" eval="20"/>
             <field name="parent" ref="passif_VIII_B_nl"/>
-            <field name="display_balance">credit-debit</field>
+            <field name="statement">balance</field>
+            <field name="payable" eval="True"/>
         </record>
         <record id="passif_VIII_C_nl" model="account.account.type.template">
             
             <field name="name">C. Ontvangen vooruitbetalingen op bestellingen</field>
             <field name="sequence" eval="30"/>
             <field name="parent" ref="passif_VIII_nl"/>
-            <field name="display_balance">credit-debit</field>
+            <field name="statement">balance</field>
+            <field name="unearned_revenue" depends="sale_advance_payment" eval="True"/>
         </record>
         <record id="passif_VIII_D_nl" model="account.account.type.template">
             
             <field name="name">D. Overige schulden</field>
             <field name="sequence" eval="40"/>
             <field name="parent" ref="passif_VIII_nl"/>
-            <field name="display_balance">credit-debit</field>
+            <field name="statement">balance</field>
         </record>
 
         <record id="passif_IX_nl" model="account.account.type.template">
@@ -546,91 +645,94 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">IX. Schulden op ten hoogste één jaar</field>
             <field name="sequence" eval="20"/>
             <field name="parent" ref="dettes_nl"/>
-            <field name="display_balance">credit-debit</field>
+            <field name="statement">balance</field>
         </record>
         <record id="passif_IX_A_nl" model="account.account.type.template">
             
             <field name="name">A. Schulden op meer dan één jaar die binnen het jaar vervallen</field>
             <field name="sequence" eval="10"/>
             <field name="parent" ref="passif_IX_nl"/>
-            <field name="display_balance">credit-debit</field>
+            <field name="statement">balance</field>
         </record>
         <record id="passif_IX_B_nl" model="account.account.type.template">
             
             <field name="name">B. Financiële schulden</field>
             <field name="sequence" eval="20"/>
             <field name="parent" ref="passif_IX_nl"/>
-            <field name="display_balance">credit-debit</field>
+            <field name="statement">balance</field>
         </record>
         <record id="passif_IX_B_1_nl" model="account.account.type.template">
             
             <field name="name">1. Kredietinstellingen</field>
             <field name="sequence" eval="10"/>
             <field name="parent" ref="passif_IX_B_nl"/>
-            <field name="display_balance">credit-debit</field>
+            <field name="statement">balance</field>
         </record>
         <record id="passif_IX_B_2_nl" model="account.account.type.template">
             
             <field name="name">2. Overige leningen</field>
             <field name="sequence" eval="20"/>
             <field name="parent" ref="passif_IX_B_nl"/>
-            <field name="display_balance">credit-debit</field>
+            <field name="statement">balance</field>
         </record>
         <record id="passif_IX_C_nl" model="account.account.type.template">
             
             <field name="name">C. Handelsschulden</field>
             <field name="sequence" eval="30"/>
             <field name="parent" ref="passif_IX_nl"/>
-            <field name="display_balance">credit-debit</field>
+            <field name="statement">balance</field>
         </record>
         <record id="passif_IX_C_1_nl" model="account.account.type.template">
             
             <field name="name">1. Leveranciers</field>
             <field name="sequence" eval="10"/>
             <field name="parent" ref="passif_IX_C_nl"/>
-            <field name="display_balance">credit-debit</field>
+            <field name="statement">balance</field>
+            <field name="payable" eval="True"/>
         </record>
         <record id="passif_IX_C_2_nl" model="account.account.type.template">
             
             <field name="name">2. Te betalen wissels</field>
             <field name="sequence" eval="20"/>
             <field name="parent" ref="passif_IX_C_nl"/>
-            <field name="display_balance">credit-debit</field>
+            <field name="statement">balance</field>
+            <field name="payable" eval="True"/>
         </record>
         <record id="passif_IX_D_nl" model="account.account.type.template">
             
             <field name="name">D. Ontvangen vooruitbetalingen op bestellingen</field>
             <field name="sequence" eval="40"/>
             <field name="parent" ref="passif_IX_nl"/>
-            <field name="display_balance">credit-debit</field>
+            <field name="statement">balance</field>
+            <field name="unearned_revenue" depends="sale_advance_payment" eval="True"/>
         </record>
         <record id="passif_IX_E_nl" model="account.account.type.template">
             
             <field name="name">E. Schulden met betrekking tot belastingen, bezoldigingen en sociale lasten</field>
             <field name="sequence" eval="50"/>
             <field name="parent" ref="passif_IX_nl"/>
-            <field name="display_balance">credit-debit</field>
+            <field name="statement">balance</field>
         </record>
         <record id="passif_IX_E_1_nl" model="account.account.type.template">
             
             <field name="name">1. Belastingen</field>
             <field name="sequence" eval="10"/>
             <field name="parent" ref="passif_IX_E_nl"/>
-            <field name="display_balance">credit-debit</field>
+            <field name="statement">balance</field>
         </record>
         <record id="passif_IX_E_2_nl" model="account.account.type.template">
             
             <field name="name">2. Bezoldigingen en sociale lasten</field>
             <field name="sequence" eval="20"/>
             <field name="parent" ref="passif_IX_E_nl"/>
-            <field name="display_balance">credit-debit</field>
+            <field name="statement">balance</field>
         </record>
         <record id="passif_IX_F_nl" model="account.account.type.template">
             
             <field name="name">F. Overige schulden</field>
             <field name="sequence" eval="60"/>
             <field name="parent" ref="passif_IX_nl"/>
-            <field name="display_balance">credit-debit</field>
+            <field name="statement">balance</field>
         </record>
 
         <record id="passif_X_nl" model="account.account.type.template">
@@ -638,7 +740,7 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">X. Overlopende rekeningen</field>
             <field name="sequence" eval="40"/>
             <field name="parent" ref="passif_nl"/>
-            <field name="display_balance">credit-debit</field>
+            <field name="statement">balance</field>
         </record>
 
         <record id="affectations_prelevements_nl" model="account.account.type.template">
@@ -646,7 +748,7 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Resultaatverwerking</field>
             <field name="sequence" eval="10"/>
             <field name="parent" ref="passif_V_nl"/>
-            <field name="display_balance">credit-debit</field>
+            <field name="statement">balance</field>
         </record>
 
         <record id="affectations_prelevements_A_nl" model="account.account.type.template">
@@ -654,7 +756,7 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">A. Te bestemmen winst (verlies)</field>
             <field name="sequence" eval="10"/>
             <field name="parent" ref="affectations_prelevements_nl"/>
-            <field name="display_balance">credit-debit</field>
+            <field name="statement">balance</field>
         </record>
 
         <record id="affectations_prelevements_A_1_nl" model="account.account.type.template">
@@ -662,7 +764,7 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">1. Te bestemmen winst (verlies) van het boekjaar</field>
             <field name="sequence" eval="10"/>
             <field name="parent" ref="affectations_prelevements_A_nl"/>
-            <field name="display_balance">credit-debit</field>
+            <field name="statement">balance</field>
         </record>
 
         <record id="affectations_prelevements_A_2_nl" model="account.account.type.template">
@@ -670,7 +772,7 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">2. Overgedragen winst (verlies) van het vorige boekjaar</field>
             <field name="sequence" eval="20"/>
             <field name="parent" ref="affectations_prelevements_A_nl"/>
-            <field name="display_balance">credit-debit</field>
+            <field name="statement">balance</field>
         </record>
 
         <record id="affectations_prelevements_B_nl" model="account.account.type.template">
@@ -678,7 +780,7 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">B. Onttrekking aan het eigen vermogen</field>
             <field name="sequence" eval="20"/>
             <field name="parent" ref="affectations_prelevements_nl"/>
-            <field name="display_balance">credit-debit</field>
+            <field name="statement">balance</field>
         </record>
 
         <record id="affectations_prelevements_B_1_nl" model="account.account.type.template">
@@ -686,7 +788,7 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">1. aan het kapitaal en aan de uitgiftepremies</field>
             <field name="sequence" eval="10"/>
             <field name="parent" ref="affectations_prelevements_B_nl"/>
-            <field name="display_balance">credit-debit</field>
+            <field name="statement">balance</field>
         </record>
 
         <record id="affectations_prelevements_B_2_nl" model="account.account.type.template">
@@ -694,7 +796,7 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">2. aan de reserves</field>
             <field name="sequence" eval="20"/>
             <field name="parent" ref="affectations_prelevements_B_nl"/>
-            <field name="display_balance">credit-debit</field>
+            <field name="statement">balance</field>
         </record>
 
         <record id="affectations_prelevements_C_nl" model="account.account.type.template">
@@ -702,7 +804,7 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">C. Toevoeging aan het eigen vermogen</field>
             <field name="sequence" eval="30"/>
             <field name="parent" ref="affectations_prelevements_nl"/>
-            <field name="display_balance">credit-debit</field>
+            <field name="statement">balance</field>
         </record>
 
         <record id="affectations_prelevements_C_1_nl" model="account.account.type.template">
@@ -710,7 +812,7 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">1. aan het kapitaal en aan de uitgiftepremies</field>
             <field name="sequence" eval="10"/>
             <field name="parent" ref="affectations_prelevements_C_nl"/>
-            <field name="display_balance">credit-debit</field>
+            <field name="statement">balance</field>
         </record>
 
         <record id="affectations_prelevements_C_2_nl" model="account.account.type.template">
@@ -718,7 +820,7 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">2. aan de wettelijke reserve</field>
             <field name="sequence" eval="20"/>
             <field name="parent" ref="affectations_prelevements_C_nl"/>
-            <field name="display_balance">credit-debit</field>
+            <field name="statement">balance</field>
         </record>
 
         <record id="affectations_prelevements_C_3_nl" model="account.account.type.template">
@@ -726,7 +828,7 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">3. aan de overige reserves</field>
             <field name="sequence" eval="30"/>
             <field name="parent" ref="affectations_prelevements_C_nl"/>
-            <field name="display_balance">credit-debit</field>
+            <field name="statement">balance</field>
         </record>
 
         <record id="affectations_prelevements_D_nl" model="account.account.type.template">
@@ -734,7 +836,7 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">D. Over te dragen</field>
             <field name="sequence" eval="40"/>
             <field name="parent" ref="affectations_prelevements_nl"/>
-            <field name="display_balance">credit-debit</field>
+            <field name="statement">balance</field>
         </record>
 
         <record id="affectations_prelevements_D_1_nl" model="account.account.type.template">
@@ -742,7 +844,7 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">1. Over te dragen winst</field>
             <field name="sequence" eval="10"/>
             <field name="parent" ref="affectations_prelevements_D_nl"/>
-            <field name="display_balance">credit-debit</field>
+            <field name="statement">balance</field>
         </record>
 
         <record id="affectations_prelevements_D_2_nl" model="account.account.type.template">
@@ -750,6 +852,7 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">2. Over te dragen verlies</field>
             <field name="sequence" eval="20"/>
             <field name="parent" ref="affectations_prelevements_D_nl"/>
+            <field name="statement">balance</field>
         </record>
 
         <record id="affectations_prelevements_E_nl" model="account.account.type.template">
@@ -757,7 +860,7 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">E. Tussenkomst van de vennoten in het verlies</field>
             <field name="sequence" eval="50"/>
             <field name="parent" ref="affectations_prelevements_nl"/>
-            <field name="display_balance">credit-debit</field>
+            <field name="statement">balance</field>
         </record>
 
         <record id="affectations_prelevements_F_nl" model="account.account.type.template">
@@ -765,7 +868,7 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">F. Uit te keren winst</field>
             <field name="sequence" eval="60"/>
             <field name="parent" ref="affectations_prelevements_nl"/>
-            <field name="display_balance">credit-debit</field>
+            <field name="statement">balance</field>
         </record>
 
         <record id="affectations_prelevements_F_1_nl" model="account.account.type.template">
@@ -773,7 +876,7 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">1. Vergoeding van het kapitaal</field>
             <field name="sequence" eval="10"/>
             <field name="parent" ref="affectations_prelevements_F_nl"/>
-            <field name="display_balance">credit-debit</field>
+            <field name="statement">balance</field>
         </record>
 
         <record id="affectations_prelevements_F_2_nl" model="account.account.type.template">
@@ -781,7 +884,7 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">2. Bestuurders of zaakvoerders</field>
             <field name="sequence" eval="20"/>
             <field name="parent" ref="affectations_prelevements_F_nl"/>
-            <field name="display_balance">credit-debit</field>
+            <field name="statement">balance</field>
         </record>
 
         <record id="affectations_prelevements_F_3_nl" model="account.account.type.template">
@@ -789,7 +892,7 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">3. Andere rechthebbenden</field>
             <field name="sequence" eval="30"/>
             <field name="parent" ref="affectations_prelevements_F_nl"/>
-            <field name="display_balance">credit-debit</field>
+            <field name="statement">balance</field>
         </record>
 
 
@@ -798,8 +901,7 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Resultatenrekening</field>
             <field name="sequence" eval="10"/>
             <field name="parent" ref="affectations_prelevements_A_1_nl"/>
-            <field name="income_statement" eval="True"/>
-            <field name="display_balance">credit-debit</field>
+            <field name="statement">income</field>
         </record>
 
         <record id="resultats_XIII_nl" model="account.account.type.template">
@@ -807,7 +909,7 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">XIII. Winst (Verlies) van het boekjaar vóór belasting</field>
             <field name="sequence" eval="10"/>
             <field name="parent" ref="resultats_nl"/>
-            <field name="display_balance">credit-debit</field>
+            <field name="statement">income</field>
         </record>
 
         <record id="resultats_XI_nl" model="account.account.type.template">
@@ -815,7 +917,7 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">XI. Winst (Verlies) van het boekjaar</field>
             <field name="sequence" eval="10"/>
             <field name="parent" ref="resultats_XIII_nl"/>
-            <field name="display_balance">credit-debit</field>
+            <field name="statement">income</field>
         </record>
 
         <record id="resultats_XII_nl" model="account.account.type.template">
@@ -823,7 +925,7 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">XII. Onttrekking aan de belastingvrije reserves - Overboeking naar de belastingvrije reserves</field>
             <field name="sequence" eval="20"/>
             <field name="parent" ref="resultats_XIII_nl"/>
-            <field name="display_balance">credit-debit</field>
+            <field name="statement">income</field>
         </record>
 
         <record id="charges_nl" model="account.account.type.template">
@@ -831,7 +933,7 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Bedrijfskosten</field>
             <field name="sequence" eval="10"/>
             <field name="parent" ref="resultats_XI_nl"/>
-            <field name="display_balance">credit-debit</field>
+            <field name="statement">income</field>
         </record>
 
         <record id="resultats_II_nl" model="account.account.type.template">
@@ -839,77 +941,81 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">II. Bedrijfskosten</field>
             <field name="sequence" eval="10"/>
             <field name="parent" ref="charges_nl"/>
-            <field name="display_balance">credit-debit</field>
+            <field name="statement">income</field>
         </record>
         <record id="resultats_II_A_nl" model="account.account.type.template">
             
             <field name="name">A. Handelsgoederen, grond- en hulpstoffen</field>
             <field name="sequence" eval="10"/>
             <field name="parent" ref="resultats_II_nl"/>
-            <field name="display_balance">credit-debit</field>
+            <field name="statement">income</field>
         </record>
         <record id="resultats_II_A_1_nl" model="account.account.type.template">
             
             <field name="name">1. Aankopen</field>
             <field name="sequence" eval="10"/>
             <field name="parent" ref="resultats_II_A_nl"/>
-            <field name="display_balance">credit-debit</field>
+            <field name="statement">income</field>
+            <field name="expense" eval="True"/>
         </record>
         <record id="resultats_II_A_2_nl" model="account.account.type.template">
             
             <field name="name">2. Voorraad: afname (toename)</field>
             <field name="sequence" eval="20"/>
             <field name="parent" ref="resultats_II_A_nl"/>
-            <field name="display_balance">credit-debit</field>
+            <field name="statement">income</field>
+            <field name="stock" eval="True"/>
         </record>
         <record id="resultats_II_B_nl" model="account.account.type.template">
             
             <field name="name">B. Diensten en diverse goederen</field>
             <field name="sequence" eval="20"/>
             <field name="parent" ref="resultats_II_nl"/>
-            <field name="display_balance">credit-debit</field>
+            <field name="statement">income</field>
+            <field name="expense" eval="True"/>
         </record>
         <record id="resultats_II_C_nl" model="account.account.type.template">
             
             <field name="name">C. Bezoldigingen, sociale lasten en pensioenen</field>
             <field name="sequence" eval="30"/>
             <field name="parent" ref="resultats_II_nl"/>
-            <field name="display_balance">credit-debit</field>
+            <field name="statement">income</field>
         </record>
         <record id="resultats_II_D_nl" model="account.account.type.template">
             
             <field name="name">D. Afschrijvingen en waardeverminderingen op oprichtingskosten, op immateriële en materiële vaste activa</field>
             <field name="sequence" eval="40"/>
             <field name="parent" ref="resultats_II_nl"/>
-            <field name="display_balance">credit-debit</field>
+            <field name="statement">income</field>
         </record>
         <record id="resultats_II_E_nl" model="account.account.type.template">
             
             <field name="name">E. Waardeverminderingen op voorraden, op bestellingen in uitvoering en op handelsvorderingen: toevoegingen (terugnemingen)</field>
             <field name="sequence" eval="50"/>
             <field name="parent" ref="resultats_II_nl"/>
-            <field name="display_balance">credit-debit</field>
+            <field name="statement">income</field>
+            <field name="stock" eval="True"/>
         </record>
         <record id="resultats_II_F_nl" model="account.account.type.template">
             
             <field name="name">F. Voorzieningen voor risico's en kosten: toevoegingen (bestedingen en terugnemingen)</field>
             <field name="sequence" eval="60"/>
             <field name="parent" ref="resultats_II_nl"/>
-            <field name="display_balance">credit-debit</field>
+            <field name="statement">income</field>
         </record>
         <record id="resultats_II_G_nl" model="account.account.type.template">
             
             <field name="name">G. Andere bedrijfskosten</field>
             <field name="sequence" eval="70"/>
             <field name="parent" ref="resultats_II_nl"/>
-            <field name="display_balance">credit-debit</field>
+            <field name="statement">income</field>
         </record>
         <record id="resultats_II_H_nl" model="account.account.type.template">
             
             <field name="name">H. Als herstructureringskosten geactiveerde bedrijfskosten</field>
             <field name="sequence" eval="70"/>
             <field name="parent" ref="resultats_II_nl"/>
-            <field name="display_balance">credit-debit</field>
+            <field name="statement">income</field>
         </record>
 
         <record id="resultats_V_nl" model="account.account.type.template">
@@ -917,28 +1023,28 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">V. Financiële kosten</field>
             <field name="sequence" eval="20"/>
             <field name="parent" ref="charges_nl"/>
-            <field name="display_balance">credit-debit</field>
+            <field name="statement">income</field>
         </record>
         <record id="resultats_V_A_nl" model="account.account.type.template">
             
             <field name="name">A. Kosten van schulden</field>
             <field name="sequence" eval="10"/>
             <field name="parent" ref="resultats_V_nl"/>
-            <field name="display_balance">credit-debit</field>
+            <field name="statement">income</field>
         </record>
         <record id="resultats_V_B_nl" model="account.account.type.template">
             
             <field name="name">B. Waardeverminderingen op vlottende activa andere dan voorraden, bestellingen in uitvoering en handelsvorderingen: toevoegingen (terugnemingen)</field>
             <field name="sequence" eval="20"/>
             <field name="parent" ref="resultats_V_nl"/>
-            <field name="display_balance">credit-debit</field>
+            <field name="statement">income</field>
         </record>
         <record id="resultats_V_C_nl" model="account.account.type.template">
             
             <field name="name">C. Andere financiële kosten</field>
             <field name="sequence" eval="30"/>
             <field name="parent" ref="resultats_V_nl"/>
-            <field name="display_balance">credit-debit</field>
+            <field name="statement">income</field>
         </record>
 
         <record id="resultats_VIII_nl" model="account.account.type.template">
@@ -946,49 +1052,49 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">VIII. Uitzonderlijke kosten</field>
             <field name="sequence" eval="30"/>
             <field name="parent" ref="charges_nl"/>
-            <field name="display_balance">credit-debit</field>
+            <field name="statement">income</field>
         </record>
         <record id="resultats_VIII_A_nl" model="account.account.type.template">
             
             <field name="name">A. Uitzonderlijke afschrijvingen en waardeverminderingen op oprichtingskosten, op immateriële en materiële vaste activa</field>
             <field name="sequence" eval="10"/>
             <field name="parent" ref="resultats_VIII_nl"/>
-            <field name="display_balance">credit-debit</field>
+            <field name="statement">income</field>
         </record>
         <record id="resultats_VIII_B_nl" model="account.account.type.template">
             
             <field name="name">B. Waardeverminderingen op financiële vaste activa</field>
             <field name="sequence" eval="20"/>
             <field name="parent" ref="resultats_VIII_nl"/>
-            <field name="display_balance">credit-debit</field>
+            <field name="statement">income</field>
         </record>
         <record id="resultats_VIII_C_nl" model="account.account.type.template">
             
             <field name="name">C. Voorzieningen voor uitzonderlijke risico's en kosten: toevoegingen (bestedingen)</field>
             <field name="sequence" eval="30"/>
             <field name="parent" ref="resultats_VIII_nl"/>
-            <field name="display_balance">credit-debit</field>
+            <field name="statement">income</field>
         </record>
         <record id="resultats_VIII_D_nl" model="account.account.type.template">
             
             <field name="name">D. Minderwaarden bij de realisatie van vaste activa</field>
             <field name="sequence" eval="40"/>
             <field name="parent" ref="resultats_VIII_nl"/>
-            <field name="display_balance">credit-debit</field>
+            <field name="statement">income</field>
         </record>
         <record id="resultats_VIII_E_nl" model="account.account.type.template">
             
             <field name="name">E. Andere uitzonderlijke kosten</field>
             <field name="sequence" eval="50"/>
             <field name="parent" ref="resultats_VIII_nl"/>
-            <field name="display_balance">credit-debit</field>
+            <field name="statement">income</field>
         </record>
         <record id="resultats_VIII_F_nl" model="account.account.type.template">
             
             <field name="name">F. Als herstructureringskosten geactiveerde uitzonderlijke kosten</field>
             <field name="sequence" eval="50"/>
             <field name="parent" ref="resultats_VIII_nl"/>
-            <field name="display_balance">credit-debit</field>
+            <field name="statement">income</field>
         </record>
 
         <record id="resultats_IXbis_B_nl" model="account.account.type.template">
@@ -996,7 +1102,7 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">IXbis. B. Overboeking naar de uitgestelde belastingen</field>
             <field name="sequence" eval="40"/>
             <field name="parent" ref="charges_nl"/>
-            <field name="display_balance">credit-debit</field>
+            <field name="statement">income</field>
         </record>
 
         <record id="resultats_X_A_nl" model="account.account.type.template">
@@ -1004,7 +1110,7 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">X. A. Belastingen</field>
             <field name="sequence" eval="50"/>
             <field name="parent" ref="charges_nl"/>
-            <field name="display_balance">credit-debit</field>
+            <field name="statement">income</field>
         </record>
 
         <record id="produits_nl" model="account.account.type.template">
@@ -1012,7 +1118,7 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Bedrijfsopbrengsten</field>
             <field name="sequence" eval="20"/>
             <field name="parent" ref="resultats_XI_nl"/>
-            <field name="display_balance">credit-debit</field>
+            <field name="statement">income</field>
         </record>
 
         <record id="resultats_I_nl" model="account.account.type.template">
@@ -1020,35 +1126,37 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">I. Verkopen en prestaties</field>
             <field name="sequence" eval="10"/>
             <field name="parent" ref="produits_nl"/>
-            <field name="display_balance">credit-debit</field>
+            <field name="statement">income</field>
         </record>
         <record id="resultats_I_A_nl" model="account.account.type.template">
             
             <field name="name">A. Omzet</field>
             <field name="sequence" eval="10"/>
             <field name="parent" ref="resultats_I_nl"/>
-            <field name="display_balance">credit-debit</field>
+            <field name="statement">income</field>
+            <field name="revenue" eval="True"/>
         </record>
         <record id="resultats_I_B_nl" model="account.account.type.template">
             
             <field name="name">B. Voorraad goederen in bewerking en gereed product en bestellingen in uitvoering: toename (afname)</field>
             <field name="sequence" eval="20"/>
             <field name="parent" ref="resultats_I_nl"/>
-            <field name="display_balance">credit-debit</field>
+            <field name="statement">income</field>
+            <field name="stock" eval="True"/>
         </record>
         <record id="resultats_I_C_nl" model="account.account.type.template">
             
             <field name="name">C. Geproduceerde vaste activa</field>
             <field name="sequence" eval="30"/>
             <field name="parent" ref="resultats_I_nl"/>
-            <field name="display_balance">credit-debit</field>
+            <field name="statement">income</field>
         </record>
         <record id="resultats_I_D_nl" model="account.account.type.template">
             
             <field name="name">D. Andere bedrijfsopbrengsten</field>
             <field name="sequence" eval="40"/>
             <field name="parent" ref="resultats_I_nl"/>
-            <field name="display_balance">credit-debit</field>
+            <field name="statement">income</field>
         </record>
 
         <record id="resultats_IV_nl" model="account.account.type.template">
@@ -1056,28 +1164,28 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">IV. Financiële opbrengsten</field>
             <field name="sequence" eval="20"/>
             <field name="parent" ref="produits_nl"/>
-            <field name="display_balance">credit-debit</field>
+            <field name="statement">income</field>
         </record>
         <record id="resultats_IV_A_nl" model="account.account.type.template">
             
             <field name="name">A. Opbrengsten uit financiële vaste activa</field>
             <field name="sequence" eval="10"/>
             <field name="parent" ref="resultats_IV_nl"/>
-            <field name="display_balance">credit-debit</field>
+            <field name="statement">income</field>
         </record>
         <record id="resultats_IV_B_nl" model="account.account.type.template">
             
             <field name="name">B. Opbrengsten uit vlottende activa</field>
             <field name="sequence" eval="20"/>
             <field name="parent" ref="resultats_IV_nl"/>
-            <field name="display_balance">credit-debit</field>
+            <field name="statement">income</field>
         </record>
         <record id="resultats_IV_C_nl" model="account.account.type.template">
             
             <field name="name">C. Andere financiële opbrengsten</field>
             <field name="sequence" eval="30"/>
             <field name="parent" ref="resultats_IV_nl"/>
-            <field name="display_balance">credit-debit</field>
+            <field name="statement">income</field>
         </record>
 
         <record id="resultats_VII_nl" model="account.account.type.template">
@@ -1085,42 +1193,42 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">VII. Uitzonderlijke opbrengsten</field>
             <field name="sequence" eval="30"/>
             <field name="parent" ref="produits_nl"/>
-            <field name="display_balance">credit-debit</field>
+            <field name="statement">income</field>
         </record>
         <record id="resultats_VII_A_nl" model="account.account.type.template">
             
             <field name="name">A. Terugneming van afschrijvingen en van waardeverminderingen op immateriële en materiële vaste activa</field>
             <field name="sequence" eval="10"/>
             <field name="parent" ref="resultats_VII_nl"/>
-            <field name="display_balance">credit-debit</field>
+            <field name="statement">income</field>
         </record>
         <record id="resultats_VII_B_nl" model="account.account.type.template">
             
             <field name="name">B. Terugneming van waardeverminderingen op financiële vaste activa</field>
             <field name="sequence" eval="20"/>
             <field name="parent" ref="resultats_VII_nl"/>
-            <field name="display_balance">credit-debit</field>
+            <field name="statement">income</field>
         </record>
         <record id="resultats_VII_C_nl" model="account.account.type.template">
             
             <field name="name">C. Terugneming van voorzieningen voor uitzonderlijke risico's en kosten</field>
             <field name="sequence" eval="30"/>
             <field name="parent" ref="resultats_VII_nl"/>
-            <field name="display_balance">credit-debit</field>
+            <field name="statement">income</field>
         </record>
         <record id="resultats_VII_D_nl" model="account.account.type.template">
             
             <field name="name">D. Meerwaarden bij de realisatie van vaste activa</field>
             <field name="sequence" eval="40"/>
             <field name="parent" ref="resultats_VII_nl"/>
-            <field name="display_balance">credit-debit</field>
+            <field name="statement">income</field>
         </record>
         <record id="resultats_VII_E_nl" model="account.account.type.template">
             
             <field name="name">E. Andere uitzonderlijke opbrengsten</field>
             <field name="sequence" eval="50"/>
             <field name="parent" ref="resultats_VII_nl"/>
-            <field name="display_balance">credit-debit</field>
+            <field name="statement">income</field>
         </record>
 
         <record id="resultats_IXbis_A_nl" model="account.account.type.template">
@@ -1128,7 +1236,7 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">IXbis. A. Onttrekking aan de uitgestelde belastingen</field>
             <field name="sequence" eval="40"/>
             <field name="parent" ref="produits_nl"/>
-            <field name="display_balance">credit-debit</field>
+            <field name="statement">income</field>
         </record>
 
         <record id="resultats_X_B_nl" model="account.account.type.template">
@@ -1136,7 +1244,7 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">X. B. Regularisering van belastingen en terugneming van voorzieningen voor belastingen</field>
             <field name="sequence" eval="50"/>
             <field name="parent" ref="produits_nl"/>
-            <field name="display_balance">credit-debit</field>
+            <field name="statement">income</field>
         </record>
 
         <record id="hors_bilan_nl" model="account.account.type.template">
@@ -1144,13 +1252,87 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Buiten balans</field>
             <field name="sequence" eval="30"/>
             <field name="parent" ref="be_nl"/>
+            <field name="statement">off-balance</field>
+        </record>
+
+        <record id="hors_bilan_00_nl" model="account.account.type.template">
+            
+            <field name="name">Zekerheden door derden gesteld voor rekening van de onderneming</field>
+            <field name="sequence" eval="0"/>
+            <field name="parent" ref="hors_bilan_nl"/>
+            <field name="statement">off-balance</field>
+        </record>
+
+        <record id="hors_bilan_01_nl" model="account.account.type.template">
+            
+            <field name="name">Persoonlijke zekerheden gesteld voor rekening van derden</field>
+            <field name="sequence" eval="10"/>
+            <field name="parent" ref="hors_bilan_nl"/>
+            <field name="statement">off-balance</field>
+        </record>
+
+        <record id="hors_bilan_02_nl" model="account.account.type.template">
+            
+            <field name="name">Zakelijke zekerheden gesteld op eigen activa</field>
+            <field name="sequence" eval="20"/>
+            <field name="parent" ref="hors_bilan_nl"/>
+            <field name="statement">off-balance</field>
+        </record>
+
+        <record id="hors_bilan_03_nl" model="account.account.type.template">
+            
+            <field name="name">Ontvangen zekerheden</field>
+            <field name="sequence" eval="30"/>
+            <field name="parent" ref="hors_bilan_nl"/>
+            <field name="statement">off-balance</field>
+        </record>
+
+        <record id="hors_bilan_04_nl" model="account.account.type.template">
+            
+            <field name="name">Goederen en waarden gehouden door derden in hun naam, maar ten bate en voor risico van de onderneming</field>
+            <field name="sequence" eval="40"/>
+            <field name="parent" ref="hors_bilan_nl"/>
+            <field name="statement">off-balance</field>
+        </record>
+
+        <record id="hors_bilan_05_nl" model="account.account.type.template">
+            
+            <field name="name">Verplichtingen tot aan- en verkoop van vaste activa</field>
+            <field name="sequence" eval="50"/>
+            <field name="parent" ref="hors_bilan_nl"/>
+            <field name="statement">off-balance</field>
+        </record>
+
+        <record id="hors_bilan_06_nl" model="account.account.type.template">
+            
+            <field name="name">Termijnovereenkomsten</field>
+            <field name="sequence" eval="60"/>
+            <field name="parent" ref="hors_bilan_nl"/>
+            <field name="statement">off-balance</field>
+        </record>
+
+        <record id="hors_bilan_07_nl" model="account.account.type.template">
+            
+            <field name="name">Goederen en waarden van derden gehouden door de onderneming</field>
+            <field name="sequence" eval="70"/>
+            <field name="parent" ref="hors_bilan_nl"/>
+            <field name="statement">off-balance</field>
+            <field name="deposit" depends="account_deposit" eval="True"/>
+        </record>
+
+        <record id="hors_bilan_09_nl" model="account.account.type.template">
+            
+            <field name="name">Diverse rechten en verplichtingen</field>
+            <field name="sequence" eval="90"/>
+            <field name="parent" ref="hors_bilan_nl"/>
+            <field name="statement">off-balance</field>
         </record>
 
         <record id="root_nl" model="account.account.template">
             
             <field name="name">Genormaliseerd rekeningstelsel (België)</field>
-            <field name="kind">view</field>
             <field name="type" ref="be_nl"/>
+            <field name="closed" eval="True"/>
         </record>
 
     </data>
@@ -1160,7 +1342,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Niet in de balans opgenomen rechten en verplichtingen</field>
             <field name="code">0</field>
-            <field name="kind">view</field>
             <field name="parent" ref="root_nl"/>
         </record>
 
@@ -1168,7 +1349,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Eigen vermogen, voorzieningen voor risico's en kosten en schulden op meer dan één jaar</field>
             <field name="code">1</field>
-            <field name="kind">view</field>
             <field name="parent" ref="root_nl"/>
         </record>
 
@@ -1176,7 +1356,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Oprichtingskosten, vaste activa en vorderingen op meer dan één jaar</field>
             <field name="code">2</field>
-            <field name="kind">view</field>
             <field name="parent" ref="root_nl"/>
         </record>
 
@@ -1184,7 +1363,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Voorraden en bestellingen in uitvoering</field>
             <field name="code">3</field>
-            <field name="kind">view</field>
             <field name="parent" ref="root_nl"/>
         </record>
 
@@ -1192,7 +1370,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Vorderingen en schulden op ten hoogste een jaar</field>
             <field name="code">4</field>
-            <field name="kind">view</field>
             <field name="parent" ref="root_nl"/>
         </record>
 
@@ -1200,7 +1377,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Geldbeleggingen en Liquide middelen</field>
             <field name="code">5</field>
-            <field name="kind">view</field>
             <field name="parent" ref="root_nl"/>
         </record>
 
@@ -1208,7 +1384,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Kosten</field>
             <field name="code">6</field>
-            <field name="kind">view</field>
             <field name="parent" ref="root_nl"/>
         </record>
 
@@ -1216,7 +1391,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Opbrengsten</field>
             <field name="code">7</field>
-            <field name="kind">view</field>
             <field name="parent" ref="root_nl"/>
         </record>
 
@@ -1227,7 +1401,8 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Zekerheden door derden gesteld voor rekening van de onderneming</field>
             <field name="code">00</field>
-            <field name="kind">view</field>
+            <field name="type" ref="hors_bilan_00_nl"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="0_nl"/>
         </record>
 
@@ -1235,9 +1410,8 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Persoonlijke zekerheden gesteld voor rekening van derden</field>
             <field name="code">01</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
-            <field name="type" ref="hors_bilan_nl"/>
+            <field name="type" ref="hors_bilan_01_nl"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="0_nl"/>
         </record>
 
@@ -1245,7 +1419,8 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Zakelijke zekerheden gesteld op eigen activa</field>
             <field name="code">02</field>
-            <field name="kind">view</field>
+            <field name="type" ref="hors_bilan_02_nl"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="0_nl"/>
         </record>
 
@@ -1253,7 +1428,8 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Ontvangen zekerheden</field>
             <field name="code">03</field>
-            <field name="kind">view</field>
+            <field name="type" ref="hors_bilan_03_nl"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="0_nl"/>
         </record>
 
@@ -1261,7 +1437,8 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Goederen en waarden gehouden door derden in hun naam, maar ten bate en voor risico van de onderneming</field>
             <field name="code">04</field>
-            <field name="kind">view</field>
+            <field name="type" ref="hors_bilan_04_nl"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="0_nl"/>
         </record>
 
@@ -1269,7 +1446,8 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Verplichtingen tot aan- en verkoop van vaste activa</field>
             <field name="code">05</field>
-            <field name="kind">view</field>
+            <field name="type" ref="hors_bilan_05_nl"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="0_nl"/>
         </record>
 
@@ -1277,7 +1455,8 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Termijnovereenkomsten</field>
             <field name="code">06</field>
-            <field name="kind">view</field>
+            <field name="type" ref="hors_bilan_06_nl"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="0_nl"/>
         </record>
 
@@ -1285,7 +1464,8 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Goederen en waarden van derden gehouden door de onderneming</field>
             <field name="code">07</field>
-            <field name="kind">view</field>
+            <field name="type" ref="hors_bilan_07_nl"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="0_nl"/>
         </record>
 
@@ -1293,9 +1473,8 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Diverse rechten en verplichtingen</field>
             <field name="code">09</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
-            <field name="type" ref="hors_bilan_nl"/>
+            <field name="type" ref="hors_bilan_09_nl"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="0_nl"/>
         </record>
 
@@ -1303,8 +1482,8 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Kapitaal</field>
             <field name="code">10</field>
-            <field name="kind">view</field>
             <field name="type" ref="passif_I_nl"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="1_nl"/>
         </record>
 
@@ -1312,9 +1491,8 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Uitgiftepremies</field>
             <field name="code">11</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="passif_II_nl"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="1_nl"/>
         </record>
 
@@ -1322,8 +1500,8 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Herwaarderingsmeerwaarden</field>
             <field name="code">12</field>
-            <field name="kind">view</field>
             <field name="type" ref="passif_III_nl"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="1_nl"/>
         </record>
 
@@ -1331,8 +1509,8 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Reserves</field>
             <field name="code">13</field>
-            <field name="kind">view</field>
             <field name="type" ref="passif_IV_nl"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="1_nl"/>
         </record>
 
@@ -1340,8 +1518,8 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Overgedragen winst - overgedragen verlies (-)</field>
             <field name="code">14</field>
-            <field name="kind">other</field>
             <field name="type" ref="passif_V_nl"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="1_nl"/>
         </record>
 
@@ -1349,8 +1527,8 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Kapitaalsubsidies</field>
             <field name="code">15</field>
-            <field name="kind">view</field>
             <field name="type" ref="passif_VI_nl"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="1_nl"/>
         </record>
 
@@ -1358,7 +1536,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Voorzieningen en uitgestelde belastingen</field>
             <field name="code">16</field>
-            <field name="kind">view</field>
             <field name="parent" ref="1_nl"/>
         </record>
 
@@ -1366,8 +1543,8 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Schulden op meer dan één jaar</field>
             <field name="code">17</field>
-            <field name="kind">view</field>
             <field name="type" ref="passif_VIII_nl"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="1_nl"/>
         </record>
 
@@ -1375,8 +1552,8 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Oprichtingskosten</field>
             <field name="code">20</field>
-            <field name="kind">view</field>
             <field name="type" ref="actif_I_nl"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="2_nl"/>
         </record>
 
@@ -1384,8 +1561,8 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Immateriële vaste activa</field>
             <field name="code">21</field>
-            <field name="kind">view</field>
             <field name="type" ref="actif_II_nl"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="2_nl"/>
         </record>
 
@@ -1393,8 +1570,8 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Terreinen en gebouwen</field>
             <field name="code">22</field>
-            <field name="kind">view</field>
             <field name="type" ref="actif_III_A_nl"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="2_nl"/>
         </record>
 
@@ -1402,8 +1579,8 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Installaties, machines en uitrusting</field>
             <field name="code">23</field>
-            <field name="kind">view</field>
             <field name="type" ref="actif_III_B_nl"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="2_nl"/>
         </record>
 
@@ -1411,8 +1588,8 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Meubilair en rollend materieel</field>
             <field name="code">24</field>
-            <field name="kind">view</field>
             <field name="type" ref="actif_III_C_nl"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="2_nl"/>
         </record>
 
@@ -1420,8 +1597,8 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Vaste activa in leasing of op grond van een soortgelijk recht</field>
             <field name="code">25</field>
-            <field name="kind">view</field>
             <field name="type" ref="actif_III_D_nl"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="2_nl"/>
         </record>
 
@@ -1429,8 +1606,8 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Andere materiële vaste activa</field>
             <field name="code">26</field>
-            <field name="kind">view</field>
             <field name="type" ref="actif_III_E_nl"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="2_nl"/>
         </record>
 
@@ -1438,9 +1615,8 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Vaste activa in aanbouw en vooruitbetalingen</field>
             <field name="code">27</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_III_F_nl"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="2_nl"/>
         </record>
 
@@ -1448,8 +1624,8 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Financiële vaste activa</field>
             <field name="code">28</field>
-            <field name="kind">view</field>
             <field name="type" ref="actif_IV_nl"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="2_nl"/>
         </record>
 
@@ -1457,8 +1633,8 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Vorderingen op meer dan één jaar</field>
             <field name="code">29</field>
-            <field name="kind">view</field>
             <field name="type" ref="actif_V_nl"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="2_nl"/>
         </record>
 
@@ -1466,8 +1642,8 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Grondstoffen</field>
             <field name="code">30</field>
-            <field name="kind">view</field>
             <field name="type" ref="actif_VI_A_1_nl"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="3_nl"/>
         </record>
 
@@ -1475,8 +1651,8 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Hulpstoffen</field>
             <field name="code">31</field>
-            <field name="kind">view</field>
             <field name="type" ref="actif_VI_A_1_nl"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="3_nl"/>
         </record>
 
@@ -1484,8 +1660,8 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Goederen in bewerking</field>
             <field name="code">32</field>
-            <field name="kind">view</field>
-            <field name="type" ref="actif_VI_A_1_nl"/>
+            <field name="type" ref="actif_VI_A_2_nl"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="3_nl"/>
         </record>
 
@@ -1493,8 +1669,8 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Gereed product</field>
             <field name="code">33</field>
-            <field name="kind">view</field>
-            <field name="type" ref="actif_VI_A_2_nl"/>
+            <field name="type" ref="actif_VI_A_3_nl"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="3_nl"/>
         </record>
 
@@ -1502,8 +1678,8 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Handelsgoederen</field>
             <field name="code">34</field>
-            <field name="kind">view</field>
             <field name="type" ref="actif_VI_A_4_nl"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="3_nl"/>
         </record>
 
@@ -1511,8 +1687,8 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Onroerende goederen bestemd voor verkoop</field>
             <field name="code">35</field>
-            <field name="kind">view</field>
             <field name="type" ref="actif_VI_A_5_nl"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="3_nl"/>
         </record>
 
@@ -1520,8 +1696,8 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Vooruitbetalingen op voorraadinkopen</field>
             <field name="code">36</field>
-            <field name="kind">view</field>
             <field name="type" ref="actif_VI_A_6_nl"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="3_nl"/>
         </record>
 
@@ -1529,8 +1705,8 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Bestellingen in uitvoering</field>
             <field name="code">37</field>
-            <field name="kind">view</field>
             <field name="type" ref="actif_VI_B_nl"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="3_nl"/>
         </record>
 
@@ -1538,8 +1714,8 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Handelsvorderingen</field>
             <field name="code">40</field>
-            <field name="kind">view</field>
             <field name="type" ref="actif_VII_A_nl"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="4_nl"/>
         </record>
 
@@ -1547,8 +1723,8 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Overige vorderingen</field>
             <field name="code">41</field>
-            <field name="kind">view</field>
             <field name="type" ref="actif_VII_B_nl"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="4_nl"/>
         </record>
 
@@ -1556,7 +1732,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Schulden op meer dan één jaar die binnen het jaar vervallen</field>
             <field name="code">42</field>
-            <field name="kind">view</field>
             <field name="type" ref="passif_IX_A_nl"/>
             <field name="parent" ref="4_nl"/>
         </record>
@@ -1565,8 +1740,8 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Financiële schulden</field>
             <field name="code">43</field>
-            <field name="kind">view</field>
             <field name="type" ref="passif_IX_B_nl"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="4_nl"/>
         </record>
 
@@ -1574,7 +1749,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Handelsschulden</field>
             <field name="code">44</field>
-            <field name="kind">view</field>
             <field name="parent" ref="4_nl"/>
         </record>
 
@@ -1582,7 +1756,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Schulden met betrekking tot belastingen, bezoldigingen en sociale lasten</field>
             <field name="code">45</field>
-            <field name="kind">view</field>
             <field name="parent" ref="4_nl"/>
         </record>
 
@@ -1590,8 +1763,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Ontvangen vooruitbetalingen op bestellingen</field>
             <field name="code">46</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="passif_IX_D_nl"/>
             <field name="parent" ref="4_nl"/>
         </record>
@@ -1600,8 +1771,8 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Schulden uit de bestemming van het resultaat</field>
             <field name="code">47</field>
-            <field name="kind">view</field>
             <field name="type" ref="passif_IX_F_nl"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="4_nl"/>
         </record>
 
@@ -1609,8 +1780,8 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Diverse schulden</field>
             <field name="code">48</field>
-            <field name="kind">view</field>
             <field name="type" ref="passif_IX_F_nl"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="4_nl"/>
         </record>
 
@@ -1618,7 +1789,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Overlopende rekeningen en wachtrekeningen</field>
             <field name="code">49</field>
-            <field name="kind">view</field>
             <field name="parent" ref="4_nl"/>
         </record>
 
@@ -1626,8 +1796,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Eigen aandelen</field>
             <field name="code">50</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_VIII_A_nl"/>
             <field name="parent" ref="5_nl"/>
         </record>
@@ -1636,8 +1804,8 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Aandelen</field>
             <field name="code">51</field>
-            <field name="kind">view</field>
             <field name="type" ref="actif_VIII_B_nl"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="5_nl"/>
         </record>
 
@@ -1645,8 +1813,8 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Vastrentende effecten</field>
             <field name="code">52</field>
-            <field name="kind">view</field>
             <field name="type" ref="actif_VIII_B_nl"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="5_nl"/>
         </record>
 
@@ -1654,8 +1822,8 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Termijndeposito's</field>
             <field name="code">53</field>
-            <field name="kind">view</field>
             <field name="type" ref="actif_VIII_B_nl"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="5_nl"/>
         </record>
 
@@ -1663,8 +1831,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Te incasseren vervallen waarden</field>
             <field name="code">54</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_IX_nl"/>
             <field name="parent" ref="5_nl"/>
         </record>
@@ -1673,8 +1839,8 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Kredietinstellingen</field>
             <field name="code">55</field>
-            <field name="kind">view</field>
             <field name="type" ref="actif_IX_nl"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="5_nl"/>
         </record>
 
@@ -1682,8 +1848,8 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Postcheque en girodienst</field>
             <field name="code">56</field>
-            <field name="kind">view</field>
             <field name="type" ref="actif_IX_nl"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="5_nl"/>
         </record>
 
@@ -1691,8 +1857,8 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Kassen</field>
             <field name="code">57</field>
-            <field name="kind">view</field>
             <field name="type" ref="actif_IX_nl"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="5_nl"/>
         </record>
 
@@ -1700,8 +1866,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Interne overboekingen</field>
             <field name="code">58</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_IX_nl"/>
             <field name="parent" ref="5_nl"/>
         </record>
@@ -1710,8 +1874,8 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Handelsgoederen, grond- en hulpstoffen</field>
             <field name="code">60</field>
-            <field name="kind">view</field>
             <field name="type" ref="resultats_II_A_nl"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="6_nl"/>
         </record>
 
@@ -1719,8 +1883,8 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Diensten en diverse goederen</field>
             <field name="code">61</field>
-            <field name="kind">view</field>
             <field name="type" ref="resultats_II_B_nl"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="6_nl"/>
         </record>
 
@@ -1728,8 +1892,8 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Bezoldigingen, sociale lasten en pensioenen</field>
             <field name="code">62</field>
-            <field name="kind">view</field>
             <field name="type" ref="resultats_II_C_nl"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="6_nl"/>
         </record>
 
@@ -1737,7 +1901,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Afschrijvingen, waardeverminderingen en voorzieningen voor risico's en kosten</field>
             <field name="code">63</field>
-            <field name="kind">view</field>
             <field name="parent" ref="6_nl"/>
         </record>
 
@@ -1745,8 +1908,8 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Andere bedrijfskosten</field>
             <field name="code">64</field>
-            <field name="kind">view</field>
             <field name="type" ref="resultats_II_G_nl"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="6_nl"/>
         </record>
 
@@ -1754,8 +1917,8 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Financiële kosten</field>
             <field name="code">65</field>
-            <field name="kind">view</field>
             <field name="type" ref="resultats_V_nl"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="6_nl"/>
         </record>
 
@@ -1763,8 +1926,8 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Uitzonderlijke kosten</field>
             <field name="code">66</field>
-            <field name="kind">view</field>
             <field name="type" ref="resultats_VIII_nl"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="6_nl"/>
         </record>
 
@@ -1772,8 +1935,8 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Belastingen op het resultaat</field>
             <field name="code">67</field>
-            <field name="kind">view</field>
             <field name="type" ref="resultats_X_A_nl"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="6_nl"/>
         </record>
 
@@ -1781,7 +1944,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Overboeking naar de uitgestelde belastingen en naar de belastingvrije reserves</field>
             <field name="code">68</field>
-            <field name="kind">view</field>
             <field name="parent" ref="6_nl"/>
         </record>
 
@@ -1789,7 +1951,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Resultaatverwerking</field>
             <field name="code">69</field>
-            <field name="kind">view</field>
             <field name="parent" ref="6_nl"/>
         </record>
 
@@ -1797,8 +1958,8 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Omzet</field>
             <field name="code">70</field>
-            <field name="kind">view</field>
             <field name="type" ref="resultats_I_A_nl"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="7_nl"/>
         </record>
 
@@ -1806,8 +1967,8 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Wijzigingen in de voorraden en in de bestellingen in uitvoering</field>
             <field name="code">71</field>
-            <field name="kind">view</field>
             <field name="type" ref="resultats_I_B_nl"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="7_nl"/>
         </record>
 
@@ -1815,9 +1976,8 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Geproduceerde vaste activa</field>
             <field name="code">72</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="resultats_I_C_nl"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="7_nl"/>
         </record>
 
@@ -1825,8 +1985,8 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Andere bedrijfsopbrengsten</field>
             <field name="code">74</field>
-            <field name="kind">view</field>
             <field name="type" ref="resultats_I_D_nl"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="7_nl"/>
         </record>
 
@@ -1834,8 +1994,8 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Financiële opbrengsten</field>
             <field name="code">75</field>
-            <field name="kind">view</field>
             <field name="type" ref="resultats_IV_nl"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="7_nl"/>
         </record>
 
@@ -1843,8 +2003,8 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Uitzonderlijke opbrengsten</field>
             <field name="code">76</field>
-            <field name="kind">view</field>
             <field name="type" ref="resultats_VII_nl"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="7_nl"/>
         </record>
 
@@ -1852,8 +2012,8 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Regularisering van belastingen en terugneming van fiscale voorzieningen</field>
             <field name="code">77</field>
-            <field name="kind">view</field>
             <field name="type" ref="resultats_X_B_nl"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="7_nl"/>
         </record>
 
@@ -1861,7 +2021,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Onttrekking aan de belastingvrije reserves en de uitgestelde belastingen</field>
             <field name="code">78</field>
-            <field name="kind">view</field>
             <field name="parent" ref="7_nl"/>
         </record>
 
@@ -1869,7 +2028,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Resultaatverwerking</field>
             <field name="code">79</field>
-            <field name="kind">view</field>
             <field name="parent" ref="7_nl"/>
         </record>
 
@@ -1880,9 +2038,7 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Crediteuren van de onderneming, houders van door derden gestelde zekerheden</field>
             <field name="code">000</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
-            <field name="type" ref="hors_bilan_nl"/>
+            <field name="type" ref="hors_bilan_00_nl"/>
             <field name="parent" ref="00_nl"/>
         </record>
 
@@ -1890,9 +2046,7 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Derden, stellers van zekerheden voor rekening van de onderneming</field>
             <field name="code">001</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
-            <field name="type" ref="hors_bilan_nl"/>
+            <field name="type" ref="hors_bilan_00_nl"/>
             <field name="parent" ref="00_nl"/>
         </record>
 
@@ -1900,9 +2054,7 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Debiteuren wegens verplichtingen uit wissels in omloop</field>
             <field name="code">010</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
-            <field name="type" ref="hors_bilan_nl"/>
+            <field name="type" ref="hors_bilan_01_nl"/>
             <field name="parent" ref="01_nl"/>
         </record>
 
@@ -1910,7 +2062,8 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Crediteuren wegens verplichtingen uit wissels in omloop</field>
             <field name="code">011</field>
-            <field name="kind">view</field>
+            <field name="type" ref="hors_bilan_01_nl"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="01_nl"/>
         </record>
 
@@ -1918,9 +2071,7 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Debiteuren wegens andere persoonlijke zekerheden</field>
             <field name="code">012</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
-            <field name="type" ref="hors_bilan_nl"/>
+            <field name="type" ref="hors_bilan_01_nl"/>
             <field name="parent" ref="01_nl"/>
         </record>
 
@@ -1928,9 +2079,7 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Crediteuren wegens andere persoonlijke zekerheden</field>
             <field name="code">013</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
-            <field name="type" ref="hors_bilan_nl"/>
+            <field name="type" ref="hors_bilan_01_nl"/>
             <field name="parent" ref="01_nl"/>
         </record>
 
@@ -1938,9 +2087,7 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Crediteuren van de onderneming, houders van zakelijke zekerheden</field>
             <field name="code">020</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
-            <field name="type" ref="hors_bilan_nl"/>
+            <field name="type" ref="hors_bilan_02_nl"/>
             <field name="parent" ref="02_nl"/>
         </record>
 
@@ -1948,9 +2095,7 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Zakelijke zekerheden gesteld voor eigen rekening</field>
             <field name="code">021</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
-            <field name="type" ref="hors_bilan_nl"/>
+            <field name="type" ref="hors_bilan_02_nl"/>
             <field name="parent" ref="02_nl"/>
         </record>
 
@@ -1958,9 +2103,7 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Crediteuren van derden, houders van zakelijke zekerheden</field>
             <field name="code">022</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
-            <field name="type" ref="hors_bilan_nl"/>
+            <field name="type" ref="hors_bilan_02_nl"/>
             <field name="parent" ref="02_nl"/>
         </record>
 
@@ -1968,9 +2111,7 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Zakelijke zekerheden gesteld voor rekening van derden</field>
             <field name="code">023</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
-            <field name="type" ref="hors_bilan_nl"/>
+            <field name="type" ref="hors_bilan_02_nl"/>
             <field name="parent" ref="02_nl"/>
         </record>
 
@@ -1978,9 +2119,7 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Statutaire bewaargevingen</field>
             <field name="code">030</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
-            <field name="type" ref="hors_bilan_nl"/>
+            <field name="type" ref="hors_bilan_03_nl"/>
             <field name="parent" ref="03_nl"/>
         </record>
 
@@ -1988,9 +2127,7 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Statutaire bewaargevers</field>
             <field name="code">031</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
-            <field name="type" ref="hors_bilan_nl"/>
+            <field name="type" ref="hors_bilan_03_nl"/>
             <field name="parent" ref="03_nl"/>
         </record>
 
@@ -1998,9 +2135,7 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Ontvangen zekerheden</field>
             <field name="code">032</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
-            <field name="type" ref="hors_bilan_nl"/>
+            <field name="type" ref="hors_bilan_03_nl"/>
             <field name="parent" ref="03_nl"/>
         </record>
 
@@ -2008,9 +2143,7 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Zekerheidsstellers</field>
             <field name="code">033</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
-            <field name="type" ref="hors_bilan_nl"/>
+            <field name="type" ref="hors_bilan_03_nl"/>
             <field name="parent" ref="03_nl"/>
         </record>
 
@@ -2018,9 +2151,7 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Derden, houders in hun naam, maar ten bate en voor risico van de onderneming van goederen en waarden</field>
             <field name="code">040</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
-            <field name="type" ref="hors_bilan_nl"/>
+            <field name="type" ref="hors_bilan_04_nl"/>
             <field name="parent" ref="04_nl"/>
         </record>
 
@@ -2028,9 +2159,7 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Goederen en waarden gehouden door derden in hun naam, maar ten bate en voor risico van de onderneming</field>
             <field name="code">041</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
-            <field name="type" ref="hors_bilan_nl"/>
+            <field name="type" ref="hors_bilan_04_nl"/>
             <field name="parent" ref="04_nl"/>
         </record>
 
@@ -2038,9 +2167,7 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Verplichtingen tot aankoop</field>
             <field name="code">050</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
-            <field name="type" ref="hors_bilan_nl"/>
+            <field name="type" ref="hors_bilan_05_nl"/>
             <field name="parent" ref="05_nl"/>
         </record>
 
@@ -2048,9 +2175,7 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Crediteuren wegens verplichtingen tot aankoop</field>
             <field name="code">051</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
-            <field name="type" ref="hors_bilan_nl"/>
+            <field name="type" ref="hors_bilan_05_nl"/>
             <field name="parent" ref="05_nl"/>
         </record>
 
@@ -2058,9 +2183,7 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Debiteuren wegens verplichtingen tot verkoop</field>
             <field name="code">052</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
-            <field name="type" ref="hors_bilan_nl"/>
+            <field name="type" ref="hors_bilan_05_nl"/>
             <field name="parent" ref="05_nl"/>
         </record>
 
@@ -2068,9 +2191,7 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Verplichtingen tot verkoop</field>
             <field name="code">053</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
-            <field name="type" ref="hors_bilan_nl"/>
+            <field name="type" ref="hors_bilan_05_nl"/>
             <field name="parent" ref="05_nl"/>
         </record>
 
@@ -2078,9 +2199,7 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Op termijn gekochte goederen - te ontvangen</field>
             <field name="code">060</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
-            <field name="type" ref="hors_bilan_nl"/>
+            <field name="type" ref="hors_bilan_06_nl"/>
             <field name="parent" ref="06_nl"/>
         </record>
 
@@ -2088,9 +2207,7 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Crediteuren wegens op termijn gekochte goederen</field>
             <field name="code">061</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
-            <field name="type" ref="hors_bilan_nl"/>
+            <field name="type" ref="hors_bilan_06_nl"/>
             <field name="parent" ref="06_nl"/>
         </record>
 
@@ -2098,9 +2215,7 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Debiteuren wegens op termijn verkochte goederen</field>
             <field name="code">062</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
-            <field name="type" ref="hors_bilan_nl"/>
+            <field name="type" ref="hors_bilan_06_nl"/>
             <field name="parent" ref="06_nl"/>
         </record>
 
@@ -2108,9 +2223,7 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Op termijn verkochte goederen - te leveren</field>
             <field name="code">063</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
-            <field name="type" ref="hors_bilan_nl"/>
+            <field name="type" ref="hors_bilan_06_nl"/>
             <field name="parent" ref="06_nl"/>
         </record>
 
@@ -2118,9 +2231,7 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Op termijn gekochte deviezen - te ontvangen</field>
             <field name="code">064</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
-            <field name="type" ref="hors_bilan_nl"/>
+            <field name="type" ref="hors_bilan_06_nl"/>
             <field name="parent" ref="06_nl"/>
         </record>
 
@@ -2128,9 +2239,7 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Crediteuren wegens op termijn gekochte deviezen</field>
             <field name="code">065</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
-            <field name="type" ref="hors_bilan_nl"/>
+            <field name="type" ref="hors_bilan_06_nl"/>
             <field name="parent" ref="06_nl"/>
         </record>
 
@@ -2138,9 +2247,7 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Debiteuren wegens op termijn verkochte deviezen</field>
             <field name="code">066</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
-            <field name="type" ref="hors_bilan_nl"/>
+            <field name="type" ref="hors_bilan_06_nl"/>
             <field name="parent" ref="06_nl"/>
         </record>
 
@@ -2148,9 +2255,7 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Op termijn verkochte deviezen - te leveren</field>
             <field name="code">067</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
-            <field name="type" ref="hors_bilan_nl"/>
+            <field name="type" ref="hors_bilan_06_nl"/>
             <field name="parent" ref="06_nl"/>
         </record>
 
@@ -2158,7 +2263,8 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Gebruiksrechten op lange termijn</field>
             <field name="code">070</field>
-            <field name="kind">view</field>
+            <field name="type" ref="hors_bilan_07_nl"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="07_nl"/>
         </record>
 
@@ -2166,9 +2272,7 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Crediteuren wegens huurgelden en vergoedingen</field>
             <field name="code">071</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
-            <field name="type" ref="hors_bilan_nl"/>
+            <field name="type" ref="hors_bilan_07_nl"/>
             <field name="parent" ref="07_nl"/>
         </record>
 
@@ -2176,9 +2280,7 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Goederen en waarden door derden in bewaring, in consignatie of in bewerking gegeven</field>
             <field name="code">072</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
-            <field name="type" ref="hors_bilan_nl"/>
+            <field name="type" ref="hors_bilan_07_nl"/>
             <field name="parent" ref="07_nl"/>
         </record>
 
@@ -2186,9 +2288,7 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Committenten en deponenten van goederen en waarden</field>
             <field name="code">073</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
-            <field name="type" ref="hors_bilan_nl"/>
+            <field name="type" ref="hors_bilan_07_nl"/>
             <field name="parent" ref="07_nl"/>
         </record>
 
@@ -2196,9 +2296,7 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Goederen en waarden gehouden voor rekening of ten bate en voor risico van derden</field>
             <field name="code">074</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
-            <field name="type" ref="hors_bilan_nl"/>
+            <field name="type" ref="hors_bilan_07_nl"/>
             <field name="parent" ref="07_nl"/>
         </record>
 
@@ -2206,9 +2304,7 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Crediteuren wegens goederen en waarden gehouden voor rekening of ten bate en voor risico van derden</field>
             <field name="code">075</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
-            <field name="type" ref="hors_bilan_nl"/>
+            <field name="type" ref="hors_bilan_07_nl"/>
             <field name="parent" ref="07_nl"/>
         </record>
 
@@ -2216,8 +2312,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Geplaatst kapitaal</field>
             <field name="code">100</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="passif_I_A_nl"/>
             <field name="parent" ref="10_nl"/>
         </record>
@@ -2226,8 +2320,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Niet-opgevraagd kapitaal</field>
             <field name="code">101</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="passif_I_B_nl"/>
             <field name="parent" ref="10_nl"/>
         </record>
@@ -2236,8 +2328,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Herwaarderingsmeerwaarden op immateriële vaste activa</field>
             <field name="code">120</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="passif_III_nl"/>
             <field name="parent" ref="12_nl"/>
         </record>
@@ -2246,8 +2336,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Herwaarderingsmeerwaarden op materiële vaste activa</field>
             <field name="code">121</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="passif_III_nl"/>
             <field name="parent" ref="12_nl"/>
         </record>
@@ -2256,8 +2344,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Herwaarderingsmeerwaarden op financiële vaste activa</field>
             <field name="code">122</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="passif_III_nl"/>
             <field name="parent" ref="12_nl"/>
         </record>
@@ -2266,8 +2352,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Herwaarderingsmeerwaarden op voorraden</field>
             <field name="code">123</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="passif_III_nl"/>
             <field name="parent" ref="12_nl"/>
         </record>
@@ -2276,8 +2360,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Terugneming van waardeverminderingen op geldbeleggingen</field>
             <field name="code">124</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="passif_III_nl"/>
             <field name="parent" ref="12_nl"/>
         </record>
@@ -2286,8 +2368,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Wettelijke reserve</field>
             <field name="code">130</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="passif_IV_A_nl"/>
             <field name="parent" ref="13_nl"/>
         </record>
@@ -2296,8 +2376,8 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Onbeschikbare reserves</field>
             <field name="code">131</field>
-            <field name="kind">view</field>
             <field name="type" ref="passif_IV_B_nl"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="13_nl"/>
         </record>
 
@@ -2305,8 +2385,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Belastingvrije reserves</field>
             <field name="code">132</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="passif_IV_C_nl"/>
             <field name="parent" ref="13_nl"/>
         </record>
@@ -2315,7 +2393,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Beschikbare reserves</field>
             <field name="code">133</field>
-            <field name="kind">other</field>
             <field name="type" ref="passif_IV_D_nl"/>
             <field name="parent" ref="13_nl"/>
         </record>
@@ -2324,8 +2401,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Voorzieningen voor pensioenen en soortgelijke verplichtingen</field>
             <field name="code">160</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="passif_VII_A_1_nl"/>
             <field name="parent" ref="16_nl"/>
         </record>
@@ -2334,8 +2409,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Voorzieningen voor belastingen</field>
             <field name="code">161</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="passif_VII_A_2_nl"/>
             <field name="parent" ref="16_nl"/>
         </record>
@@ -2344,8 +2417,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Voorzieningen voor grote herstellingswerken en grote onderhoudswerken</field>
             <field name="code">162</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="passif_VII_A_3_nl"/>
             <field name="parent" ref="16_nl"/>
         </record>
@@ -2354,8 +2425,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Voorzieningen voor overige risico's en kosten</field>
             <field name="code">163</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="passif_VII_A_4_nl"/>
             <field name="parent" ref="16_nl"/>
         </record>
@@ -2364,8 +2433,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Voorzieningen voor overige risico's en kosten</field>
             <field name="code">164</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="passif_VII_A_4_nl"/>
             <field name="parent" ref="16_nl"/>
         </record>
@@ -2374,8 +2441,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Voorzieningen voor overige risico's en kosten</field>
             <field name="code">165</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="passif_VII_A_4_nl"/>
             <field name="parent" ref="16_nl"/>
         </record>
@@ -2384,8 +2449,8 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Uitgestelde belastingen</field>
             <field name="code">168</field>
-            <field name="kind">view</field>
             <field name="type" ref="passif_VII_B_nl"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="16_nl"/>
         </record>
 
@@ -2393,8 +2458,8 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Achtergestelde leningen</field>
             <field name="code">170</field>
-            <field name="kind">view</field>
             <field name="type" ref="passif_VIII_A_1_nl"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="17_nl"/>
         </record>
 
@@ -2402,8 +2467,8 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Niet-achtergestelde obligatieleningen</field>
             <field name="code">171</field>
-            <field name="kind">view</field>
             <field name="type" ref="passif_VIII_A_2_nl"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="17_nl"/>
         </record>
 
@@ -2411,8 +2476,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Leasingschulden en soortgelijke</field>
             <field name="code">172</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="passif_VIII_A_3_nl"/>
             <field name="parent" ref="17_nl"/>
         </record>
@@ -2421,8 +2484,8 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Kredietinstellingen</field>
             <field name="code">173</field>
-            <field name="kind">view</field>
             <field name="type" ref="passif_VIII_A_4_nl"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="17_nl"/>
         </record>
 
@@ -2430,8 +2493,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Overige leningen</field>
             <field name="code">174</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="passif_VIII_A_5_nl"/>
             <field name="parent" ref="17_nl"/>
         </record>
@@ -2440,8 +2501,8 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Handelsschulden</field>
             <field name="code">175</field>
-            <field name="kind">view</field>
             <field name="type" ref="passif_VIII_B_nl"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="17_nl"/>
         </record>
 
@@ -2449,8 +2510,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Ontvangen vooruitbetalingen op bestellingen</field>
             <field name="code">176</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="passif_VIII_C_nl"/>
             <field name="parent" ref="17_nl"/>
         </record>
@@ -2459,8 +2518,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Borgtochten ontvangen in contanten</field>
             <field name="code">178</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="passif_VIII_D_nl"/>
             <field name="parent" ref="17_nl"/>
         </record>
@@ -2469,9 +2526,8 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Overige schulden</field>
             <field name="code">179</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">view</field>
             <field name="type" ref="passif_VIII_D_nl"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="17_nl"/>
         </record>
 
@@ -2479,8 +2535,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Kosten van oprichting en kapitaalverhoging</field>
             <field name="code">200</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_I_nl"/>
             <field name="parent" ref="20_nl"/>
         </record>
@@ -2489,8 +2543,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Kosten bij uitgifte van leningen</field>
             <field name="code">201</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_I_nl"/>
             <field name="parent" ref="20_nl"/>
         </record>
@@ -2499,8 +2551,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Overige oprichtingskosten</field>
             <field name="code">202</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_I_nl"/>
             <field name="parent" ref="20_nl"/>
         </record>
@@ -2509,8 +2559,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Intercalaire interesten</field>
             <field name="code">203</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_I_nl"/>
             <field name="parent" ref="20_nl"/>
         </record>
@@ -2519,8 +2567,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Herstructureringskosten</field>
             <field name="code">204</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_I_nl"/>
             <field name="parent" ref="20_nl"/>
         </record>
@@ -2529,8 +2575,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Kosten van onderzoek en ontwikkeling</field>
             <field name="code">210</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_II_nl"/>
             <field name="parent" ref="21_nl"/>
         </record>
@@ -2539,8 +2583,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Concessies, octrooien, licenties, knowhow, merken en soortgelijke rechten</field>
             <field name="code">211</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_II_nl"/>
             <field name="parent" ref="21_nl"/>
         </record>
@@ -2549,8 +2591,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Goodwill</field>
             <field name="code">212</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_II_nl"/>
             <field name="parent" ref="21_nl"/>
         </record>
@@ -2559,8 +2599,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Vooruitbetalingen</field>
             <field name="code">213</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_II_nl"/>
             <field name="parent" ref="21_nl"/>
         </record>
@@ -2569,8 +2607,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Terreinen</field>
             <field name="code">220</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_III_A_nl"/>
             <field name="parent" ref="22_nl"/>
         </record>
@@ -2579,8 +2615,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Gebouwen</field>
             <field name="code">221</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_III_A_nl"/>
             <field name="parent" ref="22_nl"/>
         </record>
@@ -2589,8 +2623,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Bebouwde terreinen</field>
             <field name="code">222</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_III_A_nl"/>
             <field name="parent" ref="22_nl"/>
         </record>
@@ -2599,8 +2631,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Overige zakelijke rechten op onroerende goederen</field>
             <field name="code">223</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_III_A_nl"/>
             <field name="parent" ref="22_nl"/>
         </record>
@@ -2609,8 +2639,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Terreinen en gebouwen</field>
             <field name="code">250</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_III_D_nl"/>
             <field name="parent" ref="25_nl"/>
         </record>
@@ -2619,8 +2647,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Installaties, machines en uitrusting</field>
             <field name="code">251</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_III_D_nl"/>
             <field name="parent" ref="25_nl"/>
         </record>
@@ -2629,8 +2655,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Meubilair en rollend materieel</field>
             <field name="code">252</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_III_D_nl"/>
             <field name="parent" ref="25_nl"/>
         </record>
@@ -2639,8 +2663,8 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Deelnemingen in verbonden ondernemingen</field>
             <field name="code">280</field>
-            <field name="kind">view</field>
             <field name="type" ref="actif_IV_A_1_nl"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="28_nl"/>
         </record>
 
@@ -2648,8 +2672,8 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Vorderingen op verbonden ondernemingen</field>
             <field name="code">281</field>
-            <field name="kind">view</field>
             <field name="type" ref="actif_IV_A_2_nl"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="28_nl"/>
         </record>
 
@@ -2657,8 +2681,8 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Deelnemingen in ondernemingen waarmee een deelnemingsverhouding bestaat</field>
             <field name="code">282</field>
-            <field name="kind">view</field>
             <field name="type" ref="actif_IV_B_1_nl"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="28_nl"/>
         </record>
 
@@ -2666,8 +2690,8 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Vorderingen op ondernemingen waarmee een deelnemingsverhouding bestaat</field>
             <field name="code">283</field>
-            <field name="kind">view</field>
             <field name="type" ref="actif_IV_B_2_nl"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="28_nl"/>
         </record>
 
@@ -2675,8 +2699,8 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Andere aandelen</field>
             <field name="code">284</field>
-            <field name="kind">view</field>
             <field name="type" ref="actif_IV_C_1_nl"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="28_nl"/>
         </record>
 
@@ -2684,8 +2708,8 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Overige vorderingen</field>
             <field name="code">285</field>
-            <field name="kind">view</field>
             <field name="type" ref="actif_IV_C_2_nl"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="28_nl"/>
         </record>
 
@@ -2693,8 +2717,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Borgtochten betaald in contanten</field>
             <field name="code">288</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_IV_C_2_nl"/>
             <field name="parent" ref="28_nl"/>
         </record>
@@ -2703,8 +2725,8 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Handelsvorderingen</field>
             <field name="code">290</field>
-            <field name="kind">view</field>
             <field name="type" ref="actif_V_A_nl"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="29_nl"/>
         </record>
 
@@ -2712,8 +2734,8 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Overige vorderingen</field>
             <field name="code">291</field>
-            <field name="kind">view</field>
             <field name="type" ref="actif_V_B_nl"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="29_nl"/>
         </record>
 
@@ -2721,8 +2743,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Aanschaffingswaarde</field>
             <field name="code">300</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">stock</field>
             <field name="type" ref="actif_VI_A_1_nl"/>
             <field name="parent" ref="30_nl"/>
         </record>
@@ -2731,8 +2751,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Geboekte waardeverminderingen (-)</field>
             <field name="code">309</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">stock</field>
             <field name="type" ref="actif_VI_A_1_nl"/>
             <field name="parent" ref="30_nl"/>
         </record>
@@ -2741,8 +2759,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Aanschaffingswaarde</field>
             <field name="code">310</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">stock</field>
             <field name="type" ref="actif_VI_A_1_nl"/>
             <field name="parent" ref="31_nl"/>
         </record>
@@ -2751,8 +2767,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Geboekte waardeverminderingen (-)</field>
             <field name="code">319</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">stock</field>
             <field name="type" ref="actif_VI_A_1_nl"/>
             <field name="parent" ref="31_nl"/>
         </record>
@@ -2761,9 +2775,7 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Aanschaffingswaarde</field>
             <field name="code">320</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">stock</field>
-            <field name="type" ref="actif_VI_A_1_nl"/>
+            <field name="type" ref="actif_VI_A_2_nl"/>
             <field name="parent" ref="32_nl"/>
         </record>
 
@@ -2771,9 +2783,7 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Geboekte waardeverminderingen (-)</field>
             <field name="code">329</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">stock</field>
-            <field name="type" ref="actif_VI_A_1_nl"/>
+            <field name="type" ref="actif_VI_A_2_nl"/>
             <field name="parent" ref="32_nl"/>
         </record>
 
@@ -2781,9 +2791,7 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Aanschaffingswaarde</field>
             <field name="code">330</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">stock</field>
-            <field name="type" ref="actif_VI_A_2_nl"/>
+            <field name="type" ref="actif_VI_A_3_nl"/>
             <field name="parent" ref="33_nl"/>
         </record>
 
@@ -2791,9 +2799,7 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Geboekte waardeverminderingen (-)</field>
             <field name="code">339</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">stock</field>
-            <field name="type" ref="actif_VI_A_2_nl"/>
+            <field name="type" ref="actif_VI_A_3_nl"/>
             <field name="parent" ref="33_nl"/>
         </record>
 
@@ -2801,8 +2807,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Aanschaffingswaarde</field>
             <field name="code">340</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">stock</field>
             <field name="type" ref="actif_VI_A_4_nl"/>
             <field name="parent" ref="34_nl"/>
         </record>
@@ -2811,8 +2815,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Geboekte waardeverminderingen (-)</field>
             <field name="code">349</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">stock</field>
             <field name="type" ref="actif_VI_A_4_nl"/>
             <field name="parent" ref="34_nl"/>
         </record>
@@ -2821,8 +2823,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Aanschaffingswaarde</field>
             <field name="code">350</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">stock</field>
             <field name="type" ref="actif_VI_A_5_nl"/>
             <field name="parent" ref="35_nl"/>
         </record>
@@ -2831,8 +2831,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Geboekte waardeverminderingen (-)</field>
             <field name="code">359</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">stock</field>
             <field name="type" ref="actif_VI_A_5_nl"/>
             <field name="parent" ref="35_nl"/>
         </record>
@@ -2841,8 +2839,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Vooruitbetalingen</field>
             <field name="code">360</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_VI_A_6_nl"/>
             <field name="parent" ref="36_nl"/>
         </record>
@@ -2851,8 +2847,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Geboekte waardeverminderingen (-)</field>
             <field name="code">369</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_VI_A_6_nl"/>
             <field name="parent" ref="36_nl"/>
         </record>
@@ -2861,8 +2855,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Aanschaffingswaarde</field>
             <field name="code">370</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_VI_B_nl"/>
             <field name="parent" ref="37_nl"/>
         </record>
@@ -2871,8 +2863,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Toegerekende winst</field>
             <field name="code">371</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_VI_B_nl"/>
             <field name="parent" ref="37_nl"/>
         </record>
@@ -2881,8 +2871,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Geboekte waardeverminderingen (-)</field>
             <field name="code">379</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_VI_B_nl"/>
             <field name="parent" ref="37_nl"/>
         </record>
@@ -2892,8 +2880,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Handelsdebiteuren</field>
             <field name="code">400</field>
             <field name="reconcile" eval="True"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">receivable</field>
             <field name="party_required" eval="True"/>
             <field name="type" ref="actif_VII_A_nl"/>
             <field name="parent" ref="40_nl"/>
@@ -2904,8 +2890,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Te innen wissels</field>
             <field name="code">401</field>
             <field name="reconcile" eval="True"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">receivable</field>
             <field name="party_required" eval="True"/>
             <field name="type" ref="actif_VII_A_nl"/>
             <field name="parent" ref="40_nl"/>
@@ -2915,8 +2899,7 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Te innen opbrengsten</field>
             <field name="code">404</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">receivable</field>
+            <field name="reconcile" eval="True"/>
             <field name="party_required" eval="True"/>
             <field name="type" ref="actif_VII_A_nl"/>
             <field name="parent" ref="40_nl"/>
@@ -2926,8 +2909,7 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Vooruitbetalingen</field>
             <field name="code">406</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">receivable</field>
+            <field name="reconcile" eval="True"/>
             <field name="party_required" eval="True"/>
             <field name="type" ref="actif_VII_A_nl"/>
             <field name="parent" ref="40_nl"/>
@@ -2937,8 +2919,7 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Dubieuze debiteuren</field>
             <field name="code">407</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">receivable</field>
+            <field name="reconcile" eval="True"/>
             <field name="party_required" eval="True"/>
             <field name="type" ref="actif_VII_A_nl"/>
             <field name="parent" ref="40_nl"/>
@@ -2948,9 +2929,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Geboekte waardeverminderingen (-)</field>
             <field name="code">409</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">receivable</field>
-            <field name="party_required" eval="True"/>
             <field name="type" ref="actif_VII_A_nl"/>
             <field name="parent" ref="40_nl"/>
         </record>
@@ -2959,8 +2937,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Opgevraagd, niet-gestort kapitaal</field>
             <field name="code">410</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_VII_B_nl"/>
             <field name="parent" ref="41_nl"/>
         </record>
@@ -2969,8 +2945,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Terug te vorderen btw</field>
             <field name="code">411</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_VII_B_nl"/>
             <field name="parent" ref="41_nl"/>
         </record>
@@ -2979,8 +2953,8 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Terug te vorderen belastingen en voorheffingen</field>
             <field name="code">412</field>
-            <field name="kind">view</field>
             <field name="type" ref="actif_VII_B_nl"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="41_nl"/>
         </record>
 
@@ -2988,8 +2962,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Te innen opbrengsten</field>
             <field name="code">414</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_VII_B_nl"/>
             <field name="parent" ref="41_nl"/>
         </record>
@@ -2998,8 +2970,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Diverse vorderingen</field>
             <field name="code">416</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_VII_B_nl"/>
             <field name="parent" ref="41_nl"/>
         </record>
@@ -3008,8 +2978,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Dubieuze debiteuren</field>
             <field name="code">417</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_VII_B_nl"/>
             <field name="parent" ref="41_nl"/>
         </record>
@@ -3018,8 +2986,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Borgtochten betaald in contanten</field>
             <field name="code">418</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_VII_B_nl"/>
             <field name="parent" ref="41_nl"/>
         </record>
@@ -3028,8 +2994,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Geboekte waardeverminderingen (-)</field>
             <field name="code">419</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_VII_B_nl"/>
             <field name="parent" ref="41_nl"/>
         </record>
@@ -3038,8 +3002,8 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Achtergestelde leningen</field>
             <field name="code">420</field>
-            <field name="kind">view</field>
             <field name="type" ref="passif_IX_A_nl"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="42_nl"/>
         </record>
 
@@ -3047,8 +3011,8 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Niet-achtergestelde obligatieleningen</field>
             <field name="code">421</field>
-            <field name="kind">view</field>
             <field name="type" ref="passif_IX_A_nl"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="42_nl"/>
         </record>
 
@@ -3056,8 +3020,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Leasingschulden en soortgelijke</field>
             <field name="code">422</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="passif_IX_A_nl"/>
             <field name="parent" ref="42_nl"/>
         </record>
@@ -3066,8 +3028,8 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Kredietinstellingen</field>
             <field name="code">423</field>
-            <field name="kind">view</field>
             <field name="type" ref="passif_IX_A_nl"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="42_nl"/>
         </record>
 
@@ -3075,8 +3037,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Overige leningen</field>
             <field name="code">424</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="passif_IX_A_nl"/>
             <field name="parent" ref="42_nl"/>
         </record>
@@ -3085,8 +3045,8 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Handelsschulden</field>
             <field name="code">425</field>
-            <field name="kind">view</field>
             <field name="type" ref="passif_IX_A_nl"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="42_nl"/>
         </record>
 
@@ -3094,8 +3054,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Ontvangen vooruitbetalingen op bestellingen</field>
             <field name="code">426</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="passif_IX_A_nl"/>
             <field name="parent" ref="42_nl"/>
         </record>
@@ -3104,8 +3062,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Borgtochten ontvangen in contanten</field>
             <field name="code">428</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="passif_IX_A_nl"/>
             <field name="parent" ref="42_nl"/>
         </record>
@@ -3114,8 +3070,8 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Overige schulden</field>
             <field name="code">429</field>
-            <field name="kind">view</field>
             <field name="type" ref="passif_IX_A_nl"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="42_nl"/>
         </record>
 
@@ -3123,8 +3079,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Kredietinstellingen - Leningen op rekeningen met vaste termijn</field>
             <field name="code">430</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="passif_IX_B_1_nl"/>
             <field name="parent" ref="43_nl"/>
         </record>
@@ -3133,8 +3087,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Kredietinstellingen - Promessen</field>
             <field name="code">431</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="passif_IX_B_1_nl"/>
             <field name="parent" ref="43_nl"/>
         </record>
@@ -3143,8 +3095,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Kredietinstellingen - Acceptkredieten</field>
             <field name="code">432</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="passif_IX_B_1_nl"/>
             <field name="parent" ref="43_nl"/>
         </record>
@@ -3153,8 +3103,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Kredietinstellingen - Schulden in rekening courant</field>
             <field name="code">433</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="passif_IX_B_1_nl"/>
             <field name="parent" ref="43_nl"/>
         </record>
@@ -3163,8 +3111,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Overige leningen</field>
             <field name="code">439</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="passif_IX_B_2_nl"/>
             <field name="parent" ref="43_nl"/>
         </record>
@@ -3174,8 +3120,6 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Leveranciers</field>
             <field name="code">440</field>
             <field name="reconcile" eval="True"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">payable</field>
             <field name="party_required" eval="True"/>
             <field name="type" ref="passif_IX_C_1_nl"/>
             <field name="parent" ref="44_nl"/>
@@ -3185,8 +3129,7 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Te betalen wissels</field>
             <field name="code">441</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">payable</field>
+            <field name="reconcile" eval="True"/>
             <field name="party_required" eval="True"/>
             <field name="type" ref="passif_IX_C_2_nl"/>
             <field name="parent" ref="44_nl"/>
@@ -3196,9 +3139,8 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Te ontvangen facturen</field>
             <field name="code">444</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">payable</field>
             <field name="party_required" eval="True"/>
+            <field name="reconcile" eval="True"/>
             <field name="type" ref="passif_IX_C_1_nl"/>
             <field name="parent" ref="44_nl"/>
         </record>
@@ -3207,8 +3149,8 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Geraamd bedrag der belastingschulden</field>
             <field name="code">450</field>
-            <field name="kind">view</field>
             <field name="type" ref="passif_IX_E_1_nl"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="45_nl"/>
         </record>
 
@@ -3216,8 +3158,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Te betalen btw</field>
             <field name="code">451</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="passif_IX_E_1_nl"/>
             <field name="parent" ref="45_nl"/>
         </record>
@@ -3226,17 +3166,15 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Te betalen belastingen en taksen</field>
             <field name="code">452</field>
-            <field name="kind">view</field>
-            <field name="parent" ref="45_nl"/>
             <field name="type" ref="passif_IX_E_1_nl"/>
+            <field name="closed" eval="True"/>
+            <field name="parent" ref="45_nl"/>
         </record>
 
         <record id="453_nl" model="account.account.template">
             
             <field name="name">Ingehouden voorheffingen</field>
             <field name="code">453</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="passif_IX_E_1_nl"/>
             <field name="parent" ref="45_nl"/>
         </record>
@@ -3245,8 +3183,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Rijksdienst voor Sociale Zekerheid</field>
             <field name="code">454</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="passif_IX_E_2_nl"/>
             <field name="parent" ref="45_nl"/>
         </record>
@@ -3255,8 +3191,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Bezoldigingen</field>
             <field name="code">455</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="passif_IX_E_2_nl"/>
             <field name="parent" ref="45_nl"/>
         </record>
@@ -3265,8 +3199,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Vakantiegeld</field>
             <field name="code">456</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="passif_IX_E_2_nl"/>
             <field name="parent" ref="45_nl"/>
         </record>
@@ -3275,8 +3207,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Andere sociale schulden</field>
             <field name="code">459</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="passif_IX_E_2_nl"/>
             <field name="parent" ref="45_nl"/>
         </record>
@@ -3285,8 +3215,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Dividenden en tantièmes over vorige boekjaren</field>
             <field name="code">470</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="passif_IX_F_nl"/>
             <field name="parent" ref="47_nl"/>
         </record>
@@ -3295,8 +3223,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Dividenden over het boekjaar</field>
             <field name="code">471</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="passif_IX_F_nl"/>
             <field name="parent" ref="47_nl"/>
         </record>
@@ -3305,8 +3231,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Tantièmes over het boekjaar</field>
             <field name="code">472</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="passif_IX_F_nl"/>
             <field name="parent" ref="47_nl"/>
         </record>
@@ -3315,8 +3239,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Andere rechthebbenden</field>
             <field name="code">473</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="passif_IX_F_nl"/>
             <field name="parent" ref="47_nl"/>
         </record>
@@ -3325,8 +3247,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Vervallen obligaties en coupons</field>
             <field name="code">480</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="passif_IX_F_nl"/>
             <field name="parent" ref="48_nl"/>
         </record>
@@ -3335,8 +3255,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Borgtochten ontvangen in contanten</field>
             <field name="code">488</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="passif_IX_F_nl"/>
             <field name="parent" ref="48_nl"/>
         </record>
@@ -3345,8 +3263,8 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Andere diverse schulden</field>
             <field name="code">489</field>
-            <field name="kind">view</field>
             <field name="type" ref="passif_IX_F_nl"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="48_nl"/>
         </record>
 
@@ -3354,8 +3272,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Over te dragen kosten</field>
             <field name="code">490</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="passif_X_nl"/>
             <field name="parent" ref="49_nl"/>
         </record>
@@ -3364,8 +3280,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Verkregen opbrengsten</field>
             <field name="code">491</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="passif_X_nl"/>
             <field name="parent" ref="49_nl"/>
         </record>
@@ -3374,8 +3288,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Toe te rekenen kosten</field>
             <field name="code">492</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="passif_X_nl"/>
             <field name="parent" ref="49_nl"/>
         </record>
@@ -3384,8 +3296,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Over te dragen opbrengsten</field>
             <field name="code">493</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="passif_X_nl"/>
             <field name="parent" ref="49_nl"/>
         </record>
@@ -3394,8 +3304,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Wachtrekeningen</field>
             <field name="code">499</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="passif_X_nl"/>
             <field name="parent" ref="49_nl"/>
         </record>
@@ -3404,8 +3312,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Aanschaffingswaarde</field>
             <field name="code">510</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_VIII_B_nl"/>
             <field name="parent" ref="51_nl"/>
         </record>
@@ -3414,8 +3320,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Niet-opgevraagde bedragen (-)</field>
             <field name="code">511</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_VIII_B_nl"/>
             <field name="parent" ref="51_nl"/>
         </record>
@@ -3424,8 +3328,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Geboekte waardeverminderingen (-)</field>
             <field name="code">519</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_VIII_B_nl"/>
             <field name="parent" ref="51_nl"/>
         </record>
@@ -3434,8 +3336,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Aanschaffingswaarde</field>
             <field name="code">520</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_VIII_B_nl"/>
             <field name="parent" ref="52_nl"/>
         </record>
@@ -3444,8 +3344,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Geboekte waardeverminderingen (-)</field>
             <field name="code">529</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_VIII_B_nl"/>
             <field name="parent" ref="52_nl"/>
         </record>
@@ -3454,8 +3352,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Op meer dan één jaar</field>
             <field name="code">530</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_VIII_B_nl"/>
             <field name="parent" ref="53_nl"/>
         </record>
@@ -3464,8 +3360,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Op meer dan één maand en op ten hoogste één jaar</field>
             <field name="code">531</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_VIII_B_nl"/>
             <field name="parent" ref="53_nl"/>
         </record>
@@ -3474,8 +3368,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Op ten hoogste één maand</field>
             <field name="code">532</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_VIII_B_nl"/>
             <field name="parent" ref="53_nl"/>
         </record>
@@ -3484,8 +3376,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Geboekte waardeverminderingen (-)</field>
             <field name="code">539</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_VIII_B_nl"/>
             <field name="parent" ref="53_nl"/>
         </record>
@@ -3494,8 +3384,8 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Rekeningen</field>
             <field name="code">550</field>
-            <field name="kind">view</field>
             <field name="type" ref="actif_IX_nl"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="55_nl"/>
         </record>
 
@@ -3503,8 +3393,8 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Rekening</field>
             <field name="code">551</field>
-            <field name="kind">view</field>
             <field name="type" ref="actif_IX_nl"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="55_nl"/>
         </record>
 
@@ -3512,8 +3402,8 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Rekening</field>
             <field name="code">552</field>
-            <field name="kind">view</field>
             <field name="type" ref="actif_IX_nl"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="55_nl"/>
         </record>
 
@@ -3521,8 +3411,8 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Rekening</field>
             <field name="code">553</field>
-            <field name="kind">view</field>
             <field name="type" ref="actif_IX_nl"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="55_nl"/>
         </record>
 
@@ -3530,8 +3420,8 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Rekening</field>
             <field name="code">554</field>
-            <field name="kind">view</field>
             <field name="type" ref="actif_IX_nl"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="55_nl"/>
         </record>
 
@@ -3539,8 +3429,8 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Rekening</field>
             <field name="code">555</field>
-            <field name="kind">view</field>
             <field name="type" ref="actif_IX_nl"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="55_nl"/>
         </record>
 
@@ -3548,8 +3438,8 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Rekening</field>
             <field name="code">556</field>
-            <field name="kind">view</field>
             <field name="type" ref="actif_IX_nl"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="55_nl"/>
         </record>
 
@@ -3557,8 +3447,8 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Rekening</field>
             <field name="code">557</field>
-            <field name="kind">view</field>
             <field name="type" ref="actif_IX_nl"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="55_nl"/>
         </record>
 
@@ -3566,8 +3456,8 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Rekening</field>
             <field name="code">558</field>
-            <field name="kind">view</field>
             <field name="type" ref="actif_IX_nl"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="55_nl"/>
         </record>
 
@@ -3575,8 +3465,8 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Rekening</field>
             <field name="code">559</field>
-            <field name="kind">view</field>
             <field name="type" ref="actif_IX_nl"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="55_nl"/>
         </record>
 
@@ -3584,8 +3474,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Rekening courant</field>
             <field name="code">560</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_IX_nl"/>
             <field name="parent" ref="56_nl"/>
         </record>
@@ -3594,8 +3482,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Uitgeschreven cheques (-)</field>
             <field name="code">561</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_IX_nl"/>
             <field name="parent" ref="56_nl"/>
         </record>
@@ -3604,8 +3490,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Kassen-contanten</field>
             <field name="code">570</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_IX_nl"/>
             <field name="parent" ref="57_nl"/>
         </record>
@@ -3614,8 +3498,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Kassen-contanten</field>
             <field name="code">571</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_IX_nl"/>
             <field name="parent" ref="57_nl"/>
         </record>
@@ -3624,8 +3506,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Kassen-contanten</field>
             <field name="code">572</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_IX_nl"/>
             <field name="parent" ref="57_nl"/>
         </record>
@@ -3634,8 +3514,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Kassen-contanten</field>
             <field name="code">573</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_IX_nl"/>
             <field name="parent" ref="57_nl"/>
         </record>
@@ -3644,8 +3522,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Kassen-contanten</field>
             <field name="code">574</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_IX_nl"/>
             <field name="parent" ref="57_nl"/>
         </record>
@@ -3654,8 +3530,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Kassen-contanten</field>
             <field name="code">575</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_IX_nl"/>
             <field name="parent" ref="57_nl"/>
         </record>
@@ -3664,8 +3538,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Kassen-contanten</field>
             <field name="code">576</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_IX_nl"/>
             <field name="parent" ref="57_nl"/>
         </record>
@@ -3674,8 +3546,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Kassen-contanten</field>
             <field name="code">577</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_IX_nl"/>
             <field name="parent" ref="57_nl"/>
         </record>
@@ -3684,8 +3554,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Kassen-zegels</field>
             <field name="code">578</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_IX_nl"/>
             <field name="parent" ref="57_nl"/>
         </record>
@@ -3694,8 +3562,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Aankopen van grondstoffen</field>
             <field name="code">600</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">expense</field>
             <field name="type" ref="resultats_II_A_1_nl"/>
             <field name="parent" ref="60_nl"/>
         </record>
@@ -3704,8 +3570,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Aankopen van hulpstoffen</field>
             <field name="code">601</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">expense</field>
             <field name="type" ref="resultats_II_A_1_nl"/>
             <field name="parent" ref="60_nl"/>
         </record>
@@ -3714,8 +3578,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Aankopen van diensten, werk en studies</field>
             <field name="code">602</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">expense</field>
             <field name="type" ref="resultats_II_A_1_nl"/>
             <field name="parent" ref="60_nl"/>
         </record>
@@ -3724,8 +3586,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Algemene onderaannemingen</field>
             <field name="code">603</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">expense</field>
             <field name="type" ref="resultats_II_A_1_nl"/>
             <field name="parent" ref="60_nl"/>
         </record>
@@ -3734,8 +3594,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Aankopen van handelsgoederen</field>
             <field name="code">604</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">expense</field>
             <field name="type" ref="resultats_II_A_1_nl"/>
             <field name="parent" ref="60_nl"/>
         </record>
@@ -3744,8 +3602,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Aankopen van onroerende goederen bestemd voor verkoop</field>
             <field name="code">605</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">expense</field>
             <field name="type" ref="resultats_II_A_1_nl"/>
             <field name="parent" ref="60_nl"/>
         </record>
@@ -3754,8 +3610,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Ontvangen kortingen, ristorno's en rabatten (-)</field>
             <field name="code">608</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="resultats_II_A_1_nl"/>
             <field name="parent" ref="60_nl"/>
         </record>
@@ -3764,8 +3618,8 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Voorraadwijzigingen</field>
             <field name="code">609</field>
-            <field name="kind">view</field>
             <field name="type" ref="resultats_II_A_2_nl"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="60_nl"/>
         </record>
 
@@ -3773,8 +3627,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Uitzendkrachten en personen ter beschikking gesteld van de onderneming</field>
             <field name="code">617</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="resultats_II_B_nl"/>
             <field name="parent" ref="61_nl"/>
         </record>
@@ -3783,8 +3635,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Bezoldigingen, premies voor buitenwettelijke verzekeringen, ouderdoms- en overlevingspensioenen van bestuurders, zaakvoerders en werkende vennoten, die niet worden toegekend uit hoofde van een arbeidsovereenkomst</field>
             <field name="code">618</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="resultats_II_B_nl"/>
             <field name="parent" ref="61_nl"/>
         </record>
@@ -3793,8 +3643,8 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Bezoldigingen en rechtstreekse sociale voordelen</field>
             <field name="code">620</field>
-            <field name="kind">view</field>
             <field name="type" ref="resultats_II_C_nl"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="62_nl"/>
         </record>
 
@@ -3802,8 +3652,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Werkgeversbijdragen voor sociale verzekeringen</field>
             <field name="code">621</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="resultats_II_C_nl"/>
             <field name="parent" ref="62_nl"/>
         </record>
@@ -3812,8 +3660,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Werkgeverspremies voor bovenwettelijke verzekeringen</field>
             <field name="code">622</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="resultats_II_C_nl"/>
             <field name="parent" ref="62_nl"/>
         </record>
@@ -3822,8 +3668,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Andere personeelskosten</field>
             <field name="code">623</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="resultats_II_C_nl"/>
             <field name="parent" ref="62_nl"/>
         </record>
@@ -3832,8 +3676,8 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Ouderdoms- en overlevingspensioenen</field>
             <field name="code">624</field>
-            <field name="kind">view</field>
             <field name="type" ref="resultats_II_C_nl"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="62_nl"/>
         </record>
 
@@ -3841,8 +3685,8 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Afschrijvingen en waardeverminderingen op vaste activa - Toevoeging</field>
             <field name="code">630</field>
-            <field name="kind">view</field>
             <field name="type" ref="resultats_II_D_nl"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="63_nl"/>
         </record>
 
@@ -3850,8 +3694,8 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Waardeverminderingen op voorraden</field>
             <field name="code">631</field>
-            <field name="kind">view</field>
             <field name="type" ref="resultats_II_E_nl"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="63_nl"/>
         </record>
 
@@ -3859,8 +3703,8 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Waardeverminderingen op bestellingen in uitvoering</field>
             <field name="code">632</field>
-            <field name="kind">view</field>
             <field name="type" ref="resultats_II_E_nl"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="63_nl"/>
         </record>
 
@@ -3868,8 +3712,8 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Waardeverminderingen op handelsvorderingen op meer dan één jaar</field>
             <field name="code">633</field>
-            <field name="kind">view</field>
             <field name="type" ref="resultats_II_E_nl"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="63_nl"/>
         </record>
 
@@ -3877,8 +3721,8 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Waardeverminderingen op handelsvorderingen op ten hoogste één jaar</field>
             <field name="code">634</field>
-            <field name="kind">view</field>
             <field name="type" ref="resultats_II_E_nl"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="63_nl"/>
         </record>
 
@@ -3886,8 +3730,8 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Voorzieningen voor pensioenen en soortgelijke verplichtingen</field>
             <field name="code">635</field>
-            <field name="kind">view</field>
             <field name="type" ref="resultats_II_F_nl"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="63_nl"/>
         </record>
 
@@ -3895,8 +3739,8 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Voorzieningen voor grote herstellingswerken en grote onderhoudswerken</field>
             <field name="code">636</field>
-            <field name="kind">view</field>
             <field name="type" ref="resultats_II_F_nl"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="63_nl"/>
         </record>
 
@@ -3904,8 +3748,8 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Voorzieningen voor andere risico's en kosten</field>
             <field name="code">637</field>
-            <field name="kind">view</field>
             <field name="type" ref="resultats_II_F_nl"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="63_nl"/>
         </record>
 
@@ -3913,8 +3757,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Bedrijfsbelastingen</field>
             <field name="code">640</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="resultats_II_G_nl"/>
             <field name="parent" ref="64_nl"/>
         </record>
@@ -3923,8 +3765,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Minderwaarden op de courante realisatie van vaste activa</field>
             <field name="code">641</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="resultats_II_G_nl"/>
             <field name="parent" ref="64_nl"/>
         </record>
@@ -3933,8 +3773,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Minderwaarden op de realisatie van handelsvorderingen</field>
             <field name="code">642</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="resultats_II_G_nl"/>
             <field name="parent" ref="64_nl"/>
         </record>
@@ -3943,7 +3781,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Diverse bedrijfskosten</field>
             <field name="code">643</field>
-            <field name="kind">view</field>
             <field name="type" ref="resultats_II_G_nl"/>
             <field name="parent" ref="64_nl"/>
         </record>
@@ -3952,8 +3789,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Diverse bedrijfskosten</field>
             <field name="code">644</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="resultats_II_G_nl"/>
             <field name="parent" ref="64_nl"/>
         </record>
@@ -3962,8 +3797,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Diverse bedrijfskosten</field>
             <field name="code">645</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="resultats_II_G_nl"/>
             <field name="parent" ref="64_nl"/>
         </record>
@@ -3972,8 +3805,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Diverse bedrijfskosten</field>
             <field name="code">646</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="resultats_II_G_nl"/>
             <field name="parent" ref="64_nl"/>
         </record>
@@ -3982,8 +3813,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Diverse bedrijfskosten</field>
             <field name="code">647</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="resultats_II_G_nl"/>
             <field name="parent" ref="64_nl"/>
         </record>
@@ -3992,8 +3821,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Diverse bedrijfskosten</field>
             <field name="code">648</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="resultats_II_G_nl"/>
             <field name="parent" ref="64_nl"/>
         </record>
@@ -4002,8 +3829,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Als herstructureringskosten geactiveerde bedrijfskosten (-)</field>
             <field name="code">649</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="resultats_II_G_nl"/>
             <field name="parent" ref="64_nl"/>
         </record>
@@ -4012,8 +3837,8 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Kosten van schulden</field>
             <field name="code">650</field>
-            <field name="kind">view</field>
             <field name="type" ref="resultats_V_A_nl"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="65_nl"/>
         </record>
 
@@ -4021,8 +3846,8 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Waardeverminderingen op vlottende activa</field>
             <field name="code">651</field>
-            <field name="kind">view</field>
             <field name="type" ref="resultats_V_B_nl"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="65_nl"/>
         </record>
 
@@ -4030,8 +3855,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Minderwaarden op de realisatie van vlottende activa</field>
             <field name="code">652</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="resultats_V_C_nl"/>
             <field name="parent" ref="65_nl"/>
         </record>
@@ -4040,8 +3863,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Discontokosten op vorderingen</field>
             <field name="code">653</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="resultats_V_C_nl"/>
             <field name="parent" ref="65_nl"/>
         </record>
@@ -4050,8 +3871,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Wisselresultaten</field>
             <field name="code">654</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="resultats_V_C_nl"/>
             <field name="parent" ref="65_nl"/>
         </record>
@@ -4060,8 +3879,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Resultaten uit de omrekening van vreemde valuta</field>
             <field name="code">655</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="resultats_V_C_nl"/>
             <field name="parent" ref="65_nl"/>
         </record>
@@ -4070,8 +3887,8 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Voorzieningen met financieel karakter</field>
             <field name="code">656</field>
-            <field name="kind">view</field>
             <field name="type" ref="resultats_V_C_nl"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="65_nl"/>
         </record>
 
@@ -4079,8 +3896,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Diverse financiële kosten</field>
             <field name="code">657</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="resultats_V_C_nl"/>
             <field name="parent" ref="65_nl"/>
         </record>
@@ -4089,8 +3904,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Diverse financiële kosten</field>
             <field name="code">658</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="resultats_V_C_nl"/>
             <field name="parent" ref="65_nl"/>
         </record>
@@ -4099,8 +3912,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Diverse financiële kosten</field>
             <field name="code">659</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="resultats_V_C_nl"/>
             <field name="parent" ref="65_nl"/>
         </record>
@@ -4109,8 +3920,8 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Uitzonderlijke afschrijvingen en waardeverminderingen (toevoeging)</field>
             <field name="code">660</field>
-            <field name="kind">view</field>
             <field name="type" ref="resultats_VIII_A_nl"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="66_nl"/>
         </record>
 
@@ -4118,8 +3929,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Waardeverminderingen op financiële vaste activa (toevoeging)</field>
             <field name="code">661</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="resultats_VIII_B_nl"/>
             <field name="parent" ref="66_nl"/>
         </record>
@@ -4128,8 +3937,8 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Voorzieningen voor uitzonderlijke risico's en kosten</field>
             <field name="code">662</field>
-            <field name="kind">view</field>
             <field name="type" ref="resultats_VIII_C_nl"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="66_nl"/>
         </record>
 
@@ -4137,8 +3946,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Minderwaarden op de realisatie van vaste activa</field>
             <field name="code">663</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="resultats_VIII_D_nl"/>
             <field name="parent" ref="66_nl"/>
         </record>
@@ -4147,8 +3954,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Andere uitzonderlijke kosten</field>
             <field name="code">664</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="resultats_VIII_E_nl"/>
             <field name="parent" ref="66_nl"/>
         </record>
@@ -4157,8 +3962,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Andere uitzonderlijke kosten</field>
             <field name="code">665</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="resultats_VIII_E_nl"/>
             <field name="parent" ref="66_nl"/>
         </record>
@@ -4167,8 +3970,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Andere uitzonderlijke kosten</field>
             <field name="code">666</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="resultats_VIII_E_nl"/>
             <field name="parent" ref="66_nl"/>
         </record>
@@ -4177,8 +3978,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Andere uitzonderlijke kosten</field>
             <field name="code">667</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="resultats_VIII_E_nl"/>
             <field name="parent" ref="66_nl"/>
         </record>
@@ -4187,8 +3986,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Andere uitzonderlijke kosten</field>
             <field name="code">668</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="resultats_VIII_E_nl"/>
             <field name="parent" ref="66_nl"/>
         </record>
@@ -4197,8 +3994,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Uitzonderlijke kosten als herstructureringskosten opgenomen onder de activa (-)</field>
             <field name="code">669</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="resultats_VIII_E_nl"/>
             <field name="parent" ref="66_nl"/>
         </record>
@@ -4207,8 +4002,8 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Belgische belastingen op het resultaat van het boekjaar</field>
             <field name="code">670</field>
-            <field name="kind">view</field>
             <field name="type" ref="resultats_X_A_nl"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="67_nl"/>
         </record>
 
@@ -4216,8 +4011,8 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Belgische belastingen op het resultaat van vorige boekjaren</field>
             <field name="code">671</field>
-            <field name="kind">view</field>
             <field name="type" ref="resultats_X_A_nl"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="67_nl"/>
         </record>
 
@@ -4225,8 +4020,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Buitenlandse belastingen op het resultaat van het boekjaar</field>
             <field name="code">672</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="resultats_X_A_nl"/>
             <field name="parent" ref="67_nl"/>
         </record>
@@ -4235,8 +4028,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Buitenlandse belastingen op het resultaat van vorige boekjaren</field>
             <field name="code">673</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="resultats_X_A_nl"/>
             <field name="parent" ref="67_nl"/>
         </record>
@@ -4245,8 +4036,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Overboeking naar de uitgestelde belastingen</field>
             <field name="code">680</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="resultats_IXbis_B_nl"/>
             <field name="parent" ref="68_nl"/>
         </record>
@@ -4255,8 +4044,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Overboeking naar de belastingvrije reserves</field>
             <field name="code">689</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="resultats_XII_nl"/>
             <field name="parent" ref="68_nl"/>
         </record>
@@ -4265,8 +4052,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Overgedragen verlies van het vorige boekjaar</field>
             <field name="code">690</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="affectations_prelevements_A_2_nl"/>
             <field name="parent" ref="69_nl"/>
         </record>
@@ -4275,8 +4060,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Toevoeging aan het kapitaal en aan de uitgiftepremie</field>
             <field name="code">691</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="affectations_prelevements_C_1_nl"/>
             <field name="parent" ref="69_nl"/>
         </record>
@@ -4285,7 +4068,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Toevoeging aan de reserves</field>
             <field name="code">692</field>
-            <field name="kind">view</field>
             <field name="parent" ref="69_nl"/>
         </record>
 
@@ -4293,8 +4075,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Over te dragen winst</field>
             <field name="code">693</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="affectations_prelevements_D_1_nl"/>
             <field name="parent" ref="69_nl"/>
         </record>
@@ -4303,8 +4083,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Vergoeding van het kapitaal</field>
             <field name="code">694</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="affectations_prelevements_F_1_nl"/>
             <field name="parent" ref="69_nl"/>
         </record>
@@ -4313,8 +4091,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Bestuurders of zaakvoerders</field>
             <field name="code">695</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="affectations_prelevements_F_2_nl"/>
             <field name="parent" ref="69_nl"/>
         </record>
@@ -4323,8 +4099,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Andere rechthebbenden</field>
             <field name="code">696</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="affectations_prelevements_F_3_nl"/>
             <field name="parent" ref="69_nl"/>
         </record>
@@ -4333,8 +4107,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Verkopen en dienstprestaties</field>
             <field name="code">700</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">revenue</field>
             <field name="type" ref="resultats_I_A_nl"/>
             <field name="parent" ref="70_nl"/>
         </record>
@@ -4343,8 +4115,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Verkopen en dienstprestaties</field>
             <field name="code">701</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">revenue</field>
             <field name="type" ref="resultats_I_A_nl"/>
             <field name="parent" ref="70_nl"/>
         </record>
@@ -4353,8 +4123,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Verkopen en dienstprestaties</field>
             <field name="code">702</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">revenue</field>
             <field name="type" ref="resultats_I_A_nl"/>
             <field name="parent" ref="70_nl"/>
         </record>
@@ -4363,8 +4131,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Verkopen en dienstprestaties</field>
             <field name="code">703</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">revenue</field>
             <field name="type" ref="resultats_I_A_nl"/>
             <field name="parent" ref="70_nl"/>
         </record>
@@ -4373,8 +4139,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Verkopen en dienstprestaties</field>
             <field name="code">704</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">revenue</field>
             <field name="type" ref="resultats_I_A_nl"/>
             <field name="parent" ref="70_nl"/>
         </record>
@@ -4383,8 +4147,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Verkopen en dienstprestaties</field>
             <field name="code">705</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">revenue</field>
             <field name="type" ref="resultats_I_A_nl"/>
             <field name="parent" ref="70_nl"/>
         </record>
@@ -4393,8 +4155,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Verkopen en dienstprestaties</field>
             <field name="code">706</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">revenue</field>
             <field name="type" ref="resultats_I_A_nl"/>
             <field name="parent" ref="70_nl"/>
         </record>
@@ -4403,8 +4163,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Verkopen en dienstprestaties</field>
             <field name="code">707</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">revenue</field>
             <field name="type" ref="resultats_I_A_nl"/>
             <field name="parent" ref="70_nl"/>
         </record>
@@ -4413,8 +4171,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Toegekende kortingen, ristorno's en rabatten (-)</field>
             <field name="code">708</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="resultats_I_A_nl"/>
             <field name="parent" ref="70_nl"/>
         </record>
@@ -4423,8 +4179,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">In de voorraad goederen in bewerking</field>
             <field name="code">712</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">stock</field>
             <field name="type" ref="resultats_I_B_nl"/>
             <field name="parent" ref="71_nl"/>
         </record>
@@ -4433,8 +4187,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">In de voorraad gereed product</field>
             <field name="code">713</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">stock</field>
             <field name="type" ref="resultats_I_B_nl"/>
             <field name="parent" ref="71_nl"/>
         </record>
@@ -4443,8 +4195,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">In de voorraad onroerende goederen bestemd voor verkoop</field>
             <field name="code">715</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">stock</field>
             <field name="type" ref="resultats_I_B_nl"/>
             <field name="parent" ref="71_nl"/>
         </record>
@@ -4453,8 +4203,8 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">In de bestellingen in uitvoering</field>
             <field name="code">717</field>
-            <field name="kind">view</field>
             <field name="type" ref="resultats_I_B_nl"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="71_nl"/>
         </record>
 
@@ -4462,8 +4212,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Bedrijfssubsidies en compenserende bedragen</field>
             <field name="code">740</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="resultats_I_D_nl"/>
             <field name="parent" ref="74_nl"/>
         </record>
@@ -4472,8 +4220,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Meerwaarden op de courante realisatie van materiële vaste activa</field>
             <field name="code">741</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="resultats_I_D_nl"/>
             <field name="parent" ref="74_nl"/>
         </record>
@@ -4482,8 +4228,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Meerwaarden op de realisatie van handelsvorderingen</field>
             <field name="code">742</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="resultats_I_D_nl"/>
             <field name="parent" ref="74_nl"/>
         </record>
@@ -4492,8 +4236,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Diverse bedrijfsopbrengsten</field>
             <field name="code">743</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="resultats_I_D_nl"/>
             <field name="parent" ref="74_nl"/>
         </record>
@@ -4502,8 +4244,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Diverse bedrijfsopbrengsten</field>
             <field name="code">744</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="resultats_I_D_nl"/>
             <field name="parent" ref="74_nl"/>
         </record>
@@ -4512,8 +4252,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Diverse bedrijfsopbrengsten</field>
             <field name="code">745</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="resultats_I_D_nl"/>
             <field name="parent" ref="74_nl"/>
         </record>
@@ -4522,8 +4260,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Diverse bedrijfsopbrengsten</field>
             <field name="code">746</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="resultats_I_D_nl"/>
             <field name="parent" ref="74_nl"/>
         </record>
@@ -4532,8 +4268,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Diverse bedrijfsopbrengsten</field>
             <field name="code">747</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="resultats_I_D_nl"/>
             <field name="parent" ref="74_nl"/>
         </record>
@@ -4542,8 +4276,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Diverse bedrijfsopbrengsten</field>
             <field name="code">748</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="resultats_I_D_nl"/>
             <field name="parent" ref="74_nl"/>
         </record>
@@ -4552,8 +4284,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Diverse bedrijfsopbrengsten</field>
             <field name="code">749</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="resultats_I_D_nl"/>
             <field name="parent" ref="74_nl"/>
         </record>
@@ -4562,8 +4292,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Opbrengsten uit financiële vaste activa</field>
             <field name="code">750</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="resultats_IV_A_nl"/>
             <field name="parent" ref="75_nl"/>
         </record>
@@ -4572,8 +4300,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Opbrengsten uit vlottende activa</field>
             <field name="code">751</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="resultats_IV_B_nl"/>
             <field name="parent" ref="75_nl"/>
         </record>
@@ -4582,8 +4308,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Meerwaarden op de realisatie van vlottende activa</field>
             <field name="code">752</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="resultats_IV_B_nl"/>
             <field name="parent" ref="75_nl"/>
         </record>
@@ -4592,8 +4316,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Kapitaal- en interestsubsidies</field>
             <field name="code">753</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="resultats_IV_C_nl"/>
             <field name="parent" ref="75_nl"/>
         </record>
@@ -4602,8 +4324,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Wisselresultaten</field>
             <field name="code">754</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="resultats_IV_C_nl"/>
             <field name="parent" ref="75_nl"/>
         </record>
@@ -4612,8 +4332,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Resultaten uit de omrekening van vreemde valuta</field>
             <field name="code">755</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="resultats_IV_C_nl"/>
             <field name="parent" ref="75_nl"/>
         </record>
@@ -4622,8 +4340,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Diverse financiële opbrengsten</field>
             <field name="code">756</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="resultats_IV_C_nl"/>
             <field name="parent" ref="75_nl"/>
         </record>
@@ -4632,8 +4348,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Diverse financiële opbrengsten</field>
             <field name="code">757</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="resultats_IV_C_nl"/>
             <field name="parent" ref="75_nl"/>
         </record>
@@ -4642,8 +4356,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Diverse financiële opbrengsten</field>
             <field name="code">758</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="resultats_IV_C_nl"/>
             <field name="parent" ref="75_nl"/>
         </record>
@@ -4652,8 +4364,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Diverse financiële opbrengsten</field>
             <field name="code">759</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="resultats_IV_C_nl"/>
             <field name="parent" ref="75_nl"/>
         </record>
@@ -4662,8 +4372,8 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Terugneming van afschrijvingen en waardeverminderingen</field>
             <field name="code">760</field>
-            <field name="kind">view</field>
             <field name="type" ref="resultats_VII_A_nl"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="76_nl"/>
         </record>
 
@@ -4671,8 +4381,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Terugneming van waardeverminderingen op financiële vaste activa</field>
             <field name="code">761</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="resultats_VII_B_nl"/>
             <field name="parent" ref="76_nl"/>
         </record>
@@ -4681,8 +4389,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Terugneming van voorzieningen voor uitzonderlijke risico's en kosten</field>
             <field name="code">762</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="resultats_VII_C_nl"/>
             <field name="parent" ref="76_nl"/>
         </record>
@@ -4691,8 +4397,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Meerwaarden op de realisatie van vaste activa</field>
             <field name="code">763</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="resultats_VII_D_nl"/>
             <field name="parent" ref="76_nl"/>
         </record>
@@ -4701,8 +4405,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Andere uitzonderlijke opbrengsten</field>
             <field name="code">764</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="resultats_VII_E_nl"/>
             <field name="parent" ref="76_nl"/>
         </record>
@@ -4711,8 +4413,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Andere uitzonderlijke opbrengsten</field>
             <field name="code">765</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="resultats_VII_E_nl"/>
             <field name="parent" ref="76_nl"/>
         </record>
@@ -4721,8 +4421,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Andere uitzonderlijke opbrengsten</field>
             <field name="code">766</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="resultats_VII_E_nl"/>
             <field name="parent" ref="76_nl"/>
         </record>
@@ -4731,8 +4429,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Andere uitzonderlijke opbrengsten</field>
             <field name="code">767</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="resultats_VII_E_nl"/>
             <field name="parent" ref="76_nl"/>
         </record>
@@ -4741,8 +4437,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Andere uitzonderlijke opbrengsten</field>
             <field name="code">768</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="resultats_VII_E_nl"/>
             <field name="parent" ref="76_nl"/>
         </record>
@@ -4751,8 +4445,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Andere uitzonderlijke opbrengsten</field>
             <field name="code">769</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="resultats_VII_E_nl"/>
             <field name="parent" ref="76_nl"/>
         </record>
@@ -4761,8 +4453,8 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Belgische belastingen op het resultaat</field>
             <field name="code">771</field>
-            <field name="kind">view</field>
             <field name="type" ref="resultats_X_B_nl"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="77_nl"/>
         </record>
 
@@ -4770,8 +4462,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Buitenlandse belastingen op het resultaat</field>
             <field name="code">773</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="resultats_X_B_nl"/>
             <field name="parent" ref="77_nl"/>
         </record>
@@ -4780,8 +4470,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Onttrekkingen aan de uitgestelde belastingen</field>
             <field name="code">780</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="resultats_IXbis_A_nl"/>
             <field name="parent" ref="78_nl"/>
         </record>
@@ -4790,8 +4478,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Onttrekkingen aan de belastingvrije reserves</field>
             <field name="code">789</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="resultats_XII_nl"/>
             <field name="parent" ref="78_nl"/>
         </record>
@@ -4800,8 +4486,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Overgedragen winst van het vorige boekjaar</field>
             <field name="code">790</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="affectations_prelevements_A_2_nl"/>
             <field name="parent" ref="79_nl"/>
         </record>
@@ -4810,8 +4494,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Onttrekking aan het kapitaal en aan de uitgiftepremies</field>
             <field name="code">791</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="affectations_prelevements_B_1_nl"/>
             <field name="parent" ref="79_nl"/>
         </record>
@@ -4820,8 +4502,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Onttrekking aan de reserves</field>
             <field name="code">792</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="affectations_prelevements_B_2_nl"/>
             <field name="parent" ref="79_nl"/>
         </record>
@@ -4830,8 +4510,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Over te dragen verlies</field>
             <field name="code">793</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="affectations_prelevements_D_2_nl"/>
             <field name="parent" ref="79_nl"/>
         </record>
@@ -4840,8 +4518,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Tussenkomst van vennoten (of van de eigenaar) in het verlies</field>
             <field name="code">794</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="affectations_prelevements_E_nl"/>
             <field name="parent" ref="79_nl"/>
         </record>
@@ -4853,9 +4529,7 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Door de ondernemingen geëndosseerde, overgedragen wissels</field>
             <field name="code">0110</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
-            <field name="type" ref="hors_bilan_nl"/>
+            <field name="type" ref="hors_bilan_01_nl"/>
             <field name="parent" ref="011_nl"/>
         </record>
 
@@ -4863,9 +4537,7 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Andere verplichtingen uit wissels in omloop</field>
             <field name="code">0111</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
-            <field name="type" ref="hors_bilan_nl"/>
+            <field name="type" ref="hors_bilan_01_nl"/>
             <field name="parent" ref="011_nl"/>
         </record>
 
@@ -4873,9 +4545,7 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Terreinen en gebouwen</field>
             <field name="code">0700</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
-            <field name="type" ref="hors_bilan_nl"/>
+            <field name="type" ref="hors_bilan_07_nl"/>
             <field name="parent" ref="070_nl"/>
         </record>
 
@@ -4883,9 +4553,7 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Installaties, machines en uitrusting</field>
             <field name="code">0701</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
-            <field name="type" ref="hors_bilan_nl"/>
+            <field name="type" ref="hors_bilan_07_nl"/>
             <field name="parent" ref="070_nl"/>
         </record>
 
@@ -4893,9 +4561,7 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Meubilair en rollend materieel</field>
             <field name="code">0702</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
-            <field name="type" ref="hors_bilan_nl"/>
+            <field name="type" ref="hors_bilan_07_nl"/>
             <field name="parent" ref="070_nl"/>
         </record>
 
@@ -4903,8 +4569,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Reserve voor eigen aandelen</field>
             <field name="code">1310</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="passif_IV_B_1_nl"/>
             <field name="parent" ref="131_nl"/>
         </record>
@@ -4913,8 +4577,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Andere onbeschikbare reserves</field>
             <field name="code">1311</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="passif_IV_B_2_nl"/>
             <field name="parent" ref="131_nl"/>
         </record>
@@ -4923,8 +4585,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Uitgestelde belastingen op kapitaalsubsidies</field>
             <field name="code">1680</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="passif_VII_B_nl"/>
             <field name="parent" ref="168_nl"/>
         </record>
@@ -4932,8 +4592,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Uitgestelde belastingen op gerealiseerde meerwaarden op immateriële vaste activa</field>
             <field name="code">1681</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="passif_VII_B_nl"/>
             <field name="parent" ref="168_nl"/>
         </record>
@@ -4941,8 +4599,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Uitgestelde belastingen op gerealiseerde meerwaarden op materiële vaste activa</field>
             <field name="code">1682</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="passif_VII_B_nl"/>
             <field name="parent" ref="168_nl"/>
         </record>
@@ -4950,8 +4606,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Uitgestelde belastingen op gerealiseerde meerwaarden op effecten die zijn uitgegeven door de Belgische openbare sector</field>
             <field name="code">1687</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="passif_VII_B_nl"/>
             <field name="parent" ref="168_nl"/>
         </record>
@@ -4959,8 +4613,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Buitenlandse uitgestelde belastingen</field>
             <field name="code">1688</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="passif_VII_B_nl"/>
             <field name="parent" ref="168_nl"/>
         </record>
@@ -4969,8 +4621,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Converteerbaar</field>
             <field name="code">1700</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="passif_VIII_A_1_nl"/>
             <field name="parent" ref="170_nl"/>
         </record>
@@ -4979,8 +4629,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Niet converteerbaar</field>
             <field name="code">1701</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="passif_VIII_A_1_nl"/>
             <field name="parent" ref="170_nl"/>
         </record>
@@ -4989,8 +4637,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Converteerbaar</field>
             <field name="code">1710</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="passif_VIII_A_2_nl"/>
             <field name="parent" ref="171_nl"/>
         </record>
@@ -4999,8 +4645,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Niet converteerbaar</field>
             <field name="code">1711</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="passif_VIII_A_2_nl"/>
             <field name="parent" ref="171_nl"/>
         </record>
@@ -5009,8 +4653,8 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Schulden op rekeningen</field>
             <field name="code">1730</field>
-            <field name="kind">view</field>
             <field name="type" ref="passif_VIII_A_4_nl"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="173_nl"/>
         </record>
 
@@ -5018,8 +4662,8 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Promessen</field>
             <field name="code">1731</field>
-            <field name="kind">view</field>
             <field name="type" ref="passif_VIII_A_4_nl"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="173_nl"/>
         </record>
 
@@ -5027,8 +4671,8 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Acceptkredieten</field>
             <field name="code">1732</field>
-            <field name="kind">view</field>
             <field name="type" ref="passif_VIII_A_4_nl"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="173_nl"/>
         </record>
 
@@ -5036,8 +4680,8 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Leveranciers</field>
             <field name="code">1750</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
+            <field name="reconcile" eval="True"/>
+            <field name="party_required" eval="True"/>
             <field name="type" ref="passif_VIII_B_1_nl"/>
             <field name="parent" ref="175_nl"/>
         </record>
@@ -5046,8 +4690,8 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Te betalen wissels</field>
             <field name="code">1751</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
+            <field name="reconcile" eval="True"/>
+            <field name="party_required" eval="True"/>
             <field name="type" ref="passif_VIII_B_2_nl"/>
             <field name="parent" ref="175_nl"/>
         </record>
@@ -5056,8 +4700,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Aanschaffingswaarde</field>
             <field name="code">2800</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_IV_A_1_nl"/>
             <field name="parent" ref="280_nl"/>
         </record>
@@ -5066,8 +4708,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Nog te storten bedragen (-)</field>
             <field name="code">2801</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_IV_A_1_nl"/>
             <field name="parent" ref="280_nl"/>
         </record>
@@ -5076,8 +4716,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Geboekte meerwaarden</field>
             <field name="code">2808</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_IV_A_1_nl"/>
             <field name="parent" ref="280_nl"/>
         </record>
@@ -5086,8 +4724,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Geboekte waardeverminderingen (-)</field>
             <field name="code">2809</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_IV_A_1_nl"/>
             <field name="parent" ref="280_nl"/>
         </record>
@@ -5096,8 +4732,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Vorderingen op rekening</field>
             <field name="code">2810</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_IV_A_2_nl"/>
             <field name="parent" ref="281_nl"/>
         </record>
@@ -5106,8 +4740,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Te innen wissels</field>
             <field name="code">2811</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_IV_A_2_nl"/>
             <field name="parent" ref="281_nl"/>
         </record>
@@ -5116,8 +4748,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Vastrentende effecten</field>
             <field name="code">2812</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_IV_A_2_nl"/>
             <field name="parent" ref="281_nl"/>
         </record>
@@ -5126,8 +4756,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Dubieuze debiteuren</field>
             <field name="code">2817</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_IV_A_2_nl"/>
             <field name="parent" ref="281_nl"/>
         </record>
@@ -5136,8 +4764,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Geboekte waardeverminderingen (-)</field>
             <field name="code">2819</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_IV_A_2_nl"/>
             <field name="parent" ref="281_nl"/>
         </record>
@@ -5146,8 +4772,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Aanschaffingswaarde</field>
             <field name="code">2820</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_IV_B_1_nl"/>
             <field name="parent" ref="282_nl"/>
         </record>
@@ -5156,8 +4780,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Nog te storten bedragen (-)</field>
             <field name="code">2821</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_IV_B_1_nl"/>
             <field name="parent" ref="282_nl"/>
         </record>
@@ -5166,8 +4788,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Geboekte meerwaarden</field>
             <field name="code">2828</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_IV_B_1_nl"/>
             <field name="parent" ref="282_nl"/>
         </record>
@@ -5176,8 +4796,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Geboekte waardeverminderingen (-)</field>
             <field name="code">2829</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_IV_B_1_nl"/>
             <field name="parent" ref="282_nl"/>
         </record>
@@ -5186,8 +4804,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Vorderingen op rekening</field>
             <field name="code">2830</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_IV_B_2_nl"/>
             <field name="parent" ref="283_nl"/>
         </record>
@@ -5196,8 +4812,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Te innen wissels</field>
             <field name="code">2831</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_IV_B_2_nl"/>
             <field name="parent" ref="283_nl"/>
         </record>
@@ -5206,8 +4820,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Vastrentende effecten</field>
             <field name="code">2832</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_IV_B_2_nl"/>
             <field name="parent" ref="283_nl"/>
         </record>
@@ -5216,8 +4828,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Dubieuze debiteuren</field>
             <field name="code">2837</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_IV_B_2_nl"/>
             <field name="parent" ref="283_nl"/>
         </record>
@@ -5226,8 +4836,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Geboekte waardeverminderingen (-)</field>
             <field name="code">2839</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_IV_B_2_nl"/>
             <field name="parent" ref="283_nl"/>
         </record>
@@ -5236,8 +4844,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Aanschaffingswaarde</field>
             <field name="code">2840</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_IV_C_1_nl"/>
             <field name="parent" ref="284_nl"/>
         </record>
@@ -5246,8 +4852,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Nog te storten bedragen (-)</field>
             <field name="code">2841</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_IV_C_1_nl"/>
             <field name="parent" ref="284_nl"/>
         </record>
@@ -5256,8 +4860,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Geboekte meerwaarden</field>
             <field name="code">2848</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_IV_C_1_nl"/>
             <field name="parent" ref="284_nl"/>
         </record>
@@ -5266,8 +4868,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Geboekte waardeverminderingen (-)</field>
             <field name="code">2849</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_IV_C_1_nl"/>
             <field name="parent" ref="284_nl"/>
         </record>
@@ -5276,8 +4876,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Vorderingen op rekening</field>
             <field name="code">2850</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_IV_C_2_nl"/>
             <field name="parent" ref="285_nl"/>
         </record>
@@ -5286,8 +4884,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Te innen wissels</field>
             <field name="code">2851</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_IV_C_2_nl"/>
             <field name="parent" ref="285_nl"/>
         </record>
@@ -5296,8 +4892,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Vastrentende effecten</field>
             <field name="code">2852</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_IV_C_2_nl"/>
             <field name="parent" ref="285_nl"/>
         </record>
@@ -5306,8 +4900,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Dubieuze debiteuren</field>
             <field name="code">2857</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_IV_C_2_nl"/>
             <field name="parent" ref="285_nl"/>
         </record>
@@ -5316,8 +4908,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Geboekte waardeverminderingen (-)</field>
             <field name="code">2859</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_IV_C_2_nl"/>
             <field name="parent" ref="285_nl"/>
         </record>
@@ -5326,8 +4916,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Handelsdebiteuren</field>
             <field name="code">2900</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_V_A_nl"/>
             <field name="parent" ref="290_nl"/>
         </record>
@@ -5336,8 +4924,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Te innen wissels</field>
             <field name="code">2901</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_V_A_nl"/>
             <field name="parent" ref="290_nl"/>
         </record>
@@ -5346,8 +4932,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Vooruitbetalingen</field>
             <field name="code">2906</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_V_A_nl"/>
             <field name="parent" ref="290_nl"/>
         </record>
@@ -5356,8 +4940,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Dubieuze debiteuren</field>
             <field name="code">2907</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_V_A_nl"/>
             <field name="parent" ref="290_nl"/>
         </record>
@@ -5366,8 +4948,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Geboekte waardeverminderingen (-)</field>
             <field name="code">2909</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_V_A_nl"/>
             <field name="parent" ref="290_nl"/>
         </record>
@@ -5376,8 +4956,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Vorderingen op rekening</field>
             <field name="code">2910</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_V_B_nl"/>
             <field name="parent" ref="291_nl"/>
         </record>
@@ -5386,8 +4964,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Te innen wissels</field>
             <field name="code">2911</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_V_B_nl"/>
             <field name="parent" ref="291_nl"/>
         </record>
@@ -5396,8 +4972,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Dubieuze debiteuren</field>
             <field name="code">2917</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_V_B_nl"/>
             <field name="parent" ref="291_nl"/>
         </record>
@@ -5406,8 +4980,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Geboekte waardeverminderingen (-)</field>
             <field name="code">2919</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_V_B_nl"/>
             <field name="parent" ref="291_nl"/>
         </record>
@@ -5416,8 +4988,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Belgische winstbelastingen</field>
             <field name="code">4120</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_VII_B_nl"/>
             <field name="parent" ref="412_nl"/>
         </record>
@@ -5426,8 +4996,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Belgische winstbelastingen</field>
             <field name="code">4121</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_VII_B_nl"/>
             <field name="parent" ref="412_nl"/>
         </record>
@@ -5436,8 +5004,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Belgische winstbelastingen</field>
             <field name="code">4122</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_VII_B_nl"/>
             <field name="parent" ref="412_nl"/>
         </record>
@@ -5446,8 +5012,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Belgische winstbelastingen</field>
             <field name="code">4123</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_VII_B_nl"/>
             <field name="parent" ref="412_nl"/>
         </record>
@@ -5456,8 +5020,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Belgische winstbelastingen</field>
             <field name="code">4124</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_VII_B_nl"/>
             <field name="parent" ref="412_nl"/>
         </record>
@@ -5466,8 +5028,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Andere Belgische belastingen</field>
             <field name="code">4125</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_VII_B_nl"/>
             <field name="parent" ref="412_nl"/>
         </record>
@@ -5476,8 +5036,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Andere Belgische belastingen</field>
             <field name="code">4126</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_VII_B_nl"/>
             <field name="parent" ref="412_nl"/>
         </record>
@@ -5486,8 +5044,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Andere Belgische belastingen</field>
             <field name="code">4127</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_VII_B_nl"/>
             <field name="parent" ref="412_nl"/>
         </record>
@@ -5496,8 +5052,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Buitenlandse belastingen</field>
             <field name="code">4128</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_VII_B_nl"/>
             <field name="parent" ref="412_nl"/>
         </record>
@@ -5506,8 +5060,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Converteerbaar</field>
             <field name="code">4200</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="passif_IX_A_nl"/>
             <field name="parent" ref="420_nl"/>
         </record>
@@ -5516,8 +5068,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Niet converteerbaar</field>
             <field name="code">4201</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="passif_IX_A_nl"/>
             <field name="parent" ref="420_nl"/>
         </record>
@@ -5526,8 +5076,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Converteerbaar</field>
             <field name="code">4210</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="passif_IX_A_nl"/>
             <field name="parent" ref="421_nl"/>
         </record>
@@ -5536,8 +5084,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Niet converteerbaar</field>
             <field name="code">4211</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="passif_IX_A_nl"/>
             <field name="parent" ref="421_nl"/>
         </record>
@@ -5546,8 +5092,8 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Schulden op rekeningen</field>
             <field name="code">4230</field>
-            <field name="kind">view</field>
             <field name="type" ref="passif_IX_A_nl"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="423_nl"/>
         </record>
 
@@ -5555,8 +5101,8 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Promessen</field>
             <field name="code">4231</field>
-            <field name="kind">view</field>
             <field name="type" ref="passif_IX_A_nl"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="423_nl"/>
         </record>
 
@@ -5564,8 +5110,8 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Acceptkredieten</field>
             <field name="code">4232</field>
-            <field name="kind">view</field>
             <field name="type" ref="passif_IX_A_nl"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="423_nl"/>
         </record>
 
@@ -5573,8 +5119,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Leveranciers</field>
             <field name="code">4250</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">payable</field>
             <field name="party_required" eval="True"/>
             <field name="type" ref="passif_IX_A_nl"/>
             <field name="parent" ref="425_nl"/>
@@ -5584,8 +5128,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Te betalen wissels</field>
             <field name="code">4251</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">payable</field>
             <field name="party_required" eval="True"/>
             <field name="type" ref="passif_IX_A_nl"/>
             <field name="parent" ref="425_nl"/>
@@ -5595,8 +5137,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Belgische winstbelastingen</field>
             <field name="code">4500</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="passif_IX_E_1_nl"/>
             <field name="parent" ref="450_nl"/>
         </record>
@@ -5605,8 +5145,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Belgische winstbelastingen</field>
             <field name="code">4501</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="passif_IX_E_1_nl"/>
             <field name="parent" ref="450_nl"/>
         </record>
@@ -5615,8 +5153,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Belgische winstbelastingen</field>
             <field name="code">4502</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="passif_IX_E_1_nl"/>
             <field name="parent" ref="450_nl"/>
         </record>
@@ -5625,8 +5161,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Belgische winstbelastingen</field>
             <field name="code">4503</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="passif_IX_E_1_nl"/>
             <field name="parent" ref="450_nl"/>
         </record>
@@ -5635,8 +5169,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Belgische winstbelastingen</field>
             <field name="code">4504</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="passif_IX_E_1_nl"/>
             <field name="parent" ref="450_nl"/>
         </record>
@@ -5645,8 +5177,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Andere Belgische belastingen</field>
             <field name="code">4505</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="passif_IX_E_1_nl"/>
             <field name="parent" ref="450_nl"/>
         </record>
@@ -5655,8 +5185,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Andere Belgische belastingen</field>
             <field name="code">4506</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="passif_IX_E_1_nl"/>
             <field name="parent" ref="450_nl"/>
         </record>
@@ -5665,8 +5193,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Andere Belgische belastingen</field>
             <field name="code">4507</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="passif_IX_E_1_nl"/>
             <field name="parent" ref="450_nl"/>
         </record>
@@ -5675,8 +5201,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Buitenlandse belastingen</field>
             <field name="code">4508</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="passif_IX_E_1_nl"/>
             <field name="parent" ref="450_nl"/>
         </record>
@@ -5685,8 +5209,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Belgische winstbelastingen</field>
             <field name="code">4520</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="passif_IX_E_1_nl"/>
             <field name="parent" ref="452_nl"/>
         </record>
@@ -5695,8 +5217,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Belgische winstbelastingen</field>
             <field name="code">4521</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="passif_IX_E_1_nl"/>
             <field name="parent" ref="452_nl"/>
         </record>
@@ -5705,8 +5225,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Belgische winstbelastingen</field>
             <field name="code">4522</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="passif_IX_E_1_nl"/>
             <field name="parent" ref="452_nl"/>
         </record>
@@ -5715,8 +5233,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Belgische winstbelastingen</field>
             <field name="code">4523</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="passif_IX_E_1_nl"/>
             <field name="parent" ref="452_nl"/>
         </record>
@@ -5725,8 +5241,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Belgische winstbelastingen</field>
             <field name="code">4524</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="passif_IX_E_1_nl"/>
             <field name="parent" ref="452_nl"/>
         </record>
@@ -5735,8 +5249,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Andere Belgische belastingen</field>
             <field name="code">4525</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="passif_IX_E_1_nl"/>
             <field name="parent" ref="452_nl"/>
         </record>
@@ -5745,8 +5257,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Andere Belgische belastingen</field>
             <field name="code">4526</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="passif_IX_E_1_nl"/>
             <field name="parent" ref="452_nl"/>
         </record>
@@ -5755,8 +5265,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Andere Belgische belastingen</field>
             <field name="code">4527</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="passif_IX_E_1_nl"/>
             <field name="parent" ref="452_nl"/>
         </record>
@@ -5765,8 +5273,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Buitenlandse belastingen</field>
             <field name="code">4528</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="passif_IX_E_1_nl"/>
             <field name="parent" ref="452_nl"/>
         </record>
@@ -5775,8 +5281,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Rekening-courant</field>
             <field name="code">5500</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_IX_nl"/>
             <field name="parent" ref="550_nl"/>
         </record>
@@ -5785,8 +5289,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Uitgeschreven cheques (-)</field>
             <field name="code">5501</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_IX_nl"/>
             <field name="parent" ref="550_nl"/>
         </record>
@@ -5795,8 +5297,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Geboekte waardeverminderingen (-)</field>
             <field name="code">5509</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_IX_nl"/>
             <field name="parent" ref="550_nl"/>
         </record>
@@ -5805,8 +5305,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Rekening-courant</field>
             <field name="code">5510</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_IX_nl"/>
             <field name="parent" ref="551_nl"/>
         </record>
@@ -5815,8 +5313,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Uitgeschreven cheques (-)</field>
             <field name="code">5511</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_IX_nl"/>
             <field name="parent" ref="551_nl"/>
         </record>
@@ -5825,8 +5321,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Geboekte waardeverminderingen (-)</field>
             <field name="code">5519</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_IX_nl"/>
             <field name="parent" ref="551_nl"/>
         </record>
@@ -5835,8 +5329,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Rekening-courant</field>
             <field name="code">5520</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_IX_nl"/>
             <field name="parent" ref="552_nl"/>
         </record>
@@ -5845,8 +5337,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Uitgeschreven cheques (-)</field>
             <field name="code">5521</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_IX_nl"/>
             <field name="parent" ref="552_nl"/>
         </record>
@@ -5855,8 +5345,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Geboekte waardeverminderingen (-)</field>
             <field name="code">5529</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_IX_nl"/>
             <field name="parent" ref="552_nl"/>
         </record>
@@ -5865,8 +5353,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Rekening-courant</field>
             <field name="code">5530</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_IX_nl"/>
             <field name="parent" ref="553_nl"/>
         </record>
@@ -5875,8 +5361,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Uitgeschreven cheques (-)</field>
             <field name="code">5531</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_IX_nl"/>
             <field name="parent" ref="553_nl"/>
         </record>
@@ -5885,8 +5369,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Geboekte waardeverminderingen (-)</field>
             <field name="code">5539</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_IX_nl"/>
             <field name="parent" ref="553_nl"/>
         </record>
@@ -5895,8 +5377,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Rekening-courant</field>
             <field name="code">5540</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_IX_nl"/>
             <field name="parent" ref="554_nl"/>
         </record>
@@ -5905,8 +5385,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Uitgeschreven cheques (-)</field>
             <field name="code">5541</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_IX_nl"/>
             <field name="parent" ref="554_nl"/>
         </record>
@@ -5915,8 +5393,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Geboekte waardeverminderingen (-)</field>
             <field name="code">5549</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_IX_nl"/>
             <field name="parent" ref="554_nl"/>
         </record>
@@ -5925,8 +5401,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Rekening-courant</field>
             <field name="code">5550</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_IX_nl"/>
             <field name="parent" ref="555_nl"/>
         </record>
@@ -5935,8 +5409,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Uitgeschreven cheques (-)</field>
             <field name="code">5551</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_IX_nl"/>
             <field name="parent" ref="555_nl"/>
         </record>
@@ -5945,8 +5417,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Geboekte waardeverminderingen (-)</field>
             <field name="code">5559</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_IX_nl"/>
             <field name="parent" ref="555_nl"/>
         </record>
@@ -5955,8 +5425,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Rekening-courant</field>
             <field name="code">5560</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_IX_nl"/>
             <field name="parent" ref="556_nl"/>
         </record>
@@ -5965,8 +5433,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Uitgeschreven cheques (-)</field>
             <field name="code">5561</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_IX_nl"/>
             <field name="parent" ref="556_nl"/>
         </record>
@@ -5975,8 +5441,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Geboekte waardeverminderingen (-)</field>
             <field name="code">5569</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_IX_nl"/>
             <field name="parent" ref="556_nl"/>
         </record>
@@ -5985,8 +5449,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Rekening-courant</field>
             <field name="code">5570</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_IX_nl"/>
             <field name="parent" ref="557_nl"/>
         </record>
@@ -5995,8 +5457,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Uitgeschreven cheques (-)</field>
             <field name="code">5571</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_IX_nl"/>
             <field name="parent" ref="557_nl"/>
         </record>
@@ -6005,8 +5465,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Geboekte waardeverminderingen (-)</field>
             <field name="code">5579</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_IX_nl"/>
             <field name="parent" ref="557_nl"/>
         </record>
@@ -6015,8 +5473,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Rekening-courant</field>
             <field name="code">5580</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_IX_nl"/>
             <field name="parent" ref="558_nl"/>
         </record>
@@ -6025,8 +5481,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Uitgeschreven cheques (-)</field>
             <field name="code">5581</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_IX_nl"/>
             <field name="parent" ref="558_nl"/>
         </record>
@@ -6035,8 +5489,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Geboekte waardeverminderingen (-)</field>
             <field name="code">5589</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_IX_nl"/>
             <field name="parent" ref="558_nl"/>
         </record>
@@ -6045,8 +5497,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Rekening-courant</field>
             <field name="code">5590</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_IX_nl"/>
             <field name="parent" ref="559_nl"/>
         </record>
@@ -6055,8 +5505,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Uitgeschreven cheques (-)</field>
             <field name="code">5591</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_IX_nl"/>
             <field name="parent" ref="559_nl"/>
         </record>
@@ -6065,8 +5513,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Geboekte waardeverminderingen (-)</field>
             <field name="code">5599</field>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="type" ref="actif_IX_nl"/>
             <field name="parent" ref="559_nl"/>
         </record>
@@ -6075,8 +5521,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">van grondstoffen</field>
             <field name="code">6090</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">stock</field>
             <field name="type" ref="resultats_II_A_2_nl"/>
             <field name="parent" ref="609_nl"/>
         </record>
@@ -6085,8 +5529,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">van hulpstoffen</field>
             <field name="code">6091</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">stock</field>
             <field name="type" ref="resultats_II_A_2_nl"/>
             <field name="parent" ref="609_nl"/>
         </record>
@@ -6095,8 +5537,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">van handelsgoederen</field>
             <field name="code">6094</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">stock</field>
             <field name="type" ref="resultats_II_A_2_nl"/>
             <field name="parent" ref="609_nl"/>
         </record>
@@ -6105,8 +5545,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">van gekochte onroerende goederen bestemd voor verkoop</field>
             <field name="code">6095</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">stock</field>
             <field name="type" ref="resultats_II_A_2_nl"/>
             <field name="parent" ref="609_nl"/>
         </record>
@@ -6115,8 +5553,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Bestuurders of zaakvoerders</field>
             <field name="code">6200</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="resultats_II_C_nl"/>
             <field name="parent" ref="620_nl"/>
         </record>
@@ -6125,8 +5561,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Directiepersoneel</field>
             <field name="code">6201</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="resultats_II_C_nl"/>
             <field name="parent" ref="620_nl"/>
         </record>
@@ -6135,8 +5569,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Bedienden</field>
             <field name="code">6202</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="resultats_II_C_nl"/>
             <field name="parent" ref="620_nl"/>
         </record>
@@ -6145,8 +5577,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Arbeiders</field>
             <field name="code">6203</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="resultats_II_C_nl"/>
             <field name="parent" ref="620_nl"/>
         </record>
@@ -6155,8 +5585,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Andere personeelsleden</field>
             <field name="code">6204</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="resultats_II_C_nl"/>
             <field name="parent" ref="620_nl"/>
         </record>
@@ -6165,8 +5593,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Bestuurders of zaakvoerders onder dienstcontract</field>
             <field name="code">6240</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="resultats_II_C_nl"/>
             <field name="parent" ref="624_nl"/>
         </record>
@@ -6175,8 +5601,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Personeel</field>
             <field name="code">6241</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="resultats_II_C_nl"/>
             <field name="parent" ref="624_nl"/>
         </record>
@@ -6185,8 +5609,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Afschrijvingen op oprichtingskosten</field>
             <field name="code">6300</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="resultats_II_D_nl"/>
             <field name="parent" ref="630_nl"/>
         </record>
@@ -6195,8 +5617,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Afschrijvingen op immateriële vaste activa</field>
             <field name="code">6301</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="resultats_II_D_nl"/>
             <field name="parent" ref="630_nl"/>
         </record>
@@ -6205,8 +5625,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Afschrijvingen op materiële vaste activa</field>
             <field name="code">6302</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="resultats_II_D_nl"/>
             <field name="parent" ref="630_nl"/>
         </record>
@@ -6215,8 +5633,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Waardeverminderingen op immateriële vaste activa</field>
             <field name="code">6308</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="resultats_II_D_nl"/>
             <field name="parent" ref="630_nl"/>
         </record>
@@ -6225,8 +5641,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Waardeverminderingen op materiële vaste activa</field>
             <field name="code">6309</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="resultats_II_D_nl"/>
             <field name="parent" ref="630_nl"/>
         </record>
@@ -6235,8 +5649,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Toevoeging</field>
             <field name="code">6310</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="resultats_II_E_nl"/>
             <field name="parent" ref="631_nl"/>
         </record>
@@ -6245,8 +5657,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Terugneming (-)</field>
             <field name="code">6311</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="resultats_II_E_nl"/>
             <field name="parent" ref="631_nl"/>
         </record>
@@ -6255,8 +5665,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Toevoeging</field>
             <field name="code">6320</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="resultats_II_E_nl"/>
             <field name="parent" ref="632_nl"/>
         </record>
@@ -6265,8 +5673,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Terugneming (-)</field>
             <field name="code">6321</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="resultats_II_E_nl"/>
             <field name="parent" ref="632_nl"/>
         </record>
@@ -6275,8 +5681,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Toevoeging</field>
             <field name="code">6330</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="resultats_II_E_nl"/>
             <field name="parent" ref="633_nl"/>
         </record>
@@ -6285,8 +5689,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Terugneming (-)</field>
             <field name="code">6331</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="resultats_II_E_nl"/>
             <field name="parent" ref="633_nl"/>
         </record>
@@ -6295,8 +5697,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Toevoeging</field>
             <field name="code">6340</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="resultats_II_E_nl"/>
             <field name="parent" ref="634_nl"/>
         </record>
@@ -6305,8 +5705,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Terugneming (-)</field>
             <field name="code">6341</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="resultats_II_E_nl"/>
             <field name="parent" ref="634_nl"/>
         </record>
@@ -6315,8 +5713,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Toevoeging</field>
             <field name="code">6350</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="resultats_II_F_nl"/>
             <field name="parent" ref="635_nl"/>
         </record>
@@ -6325,8 +5721,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Besteding en terugneming (-)</field>
             <field name="code">6351</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="resultats_II_F_nl"/>
             <field name="parent" ref="635_nl"/>
         </record>
@@ -6335,8 +5729,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Toevoeging</field>
             <field name="code">6360</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="resultats_II_F_nl"/>
             <field name="parent" ref="636_nl"/>
         </record>
@@ -6345,8 +5737,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Besteding en terugneming (-)</field>
             <field name="code">6361</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="resultats_II_F_nl"/>
             <field name="parent" ref="636_nl"/>
         </record>
@@ -6355,8 +5745,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Toevoeging</field>
             <field name="code">6370</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="resultats_II_F_nl"/>
             <field name="parent" ref="637_nl"/>
         </record>
@@ -6365,8 +5753,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Besteding en terugneming (-)</field>
             <field name="code">6371</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="resultats_II_F_nl"/>
             <field name="parent" ref="637_nl"/>
         </record>
@@ -6375,8 +5761,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Rente, commissies en kosten verbonden aan schulden</field>
             <field name="code">6500</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="resultats_V_A_nl"/>
             <field name="parent" ref="650_nl"/>
         </record>
@@ -6385,8 +5769,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Afschrijving van kosten bij uitgifte van leningen en van disagio</field>
             <field name="code">6501</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="resultats_V_A_nl"/>
             <field name="parent" ref="650_nl"/>
         </record>
@@ -6395,8 +5777,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Andere kosten van schulden</field>
             <field name="code">6502</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="resultats_V_A_nl"/>
             <field name="parent" ref="650_nl"/>
         </record>
@@ -6405,8 +5785,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Geactiveerde intercalaire interesten (-)</field>
             <field name="code">6503</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="resultats_V_A_nl"/>
             <field name="parent" ref="650_nl"/>
         </record>
@@ -6415,8 +5793,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Toevoeging</field>
             <field name="code">6510</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="resultats_V_B_nl"/>
             <field name="parent" ref="650_nl"/>
         </record>
@@ -6425,8 +5801,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Terugneming (-)</field>
             <field name="code">6511</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="resultats_V_B_nl"/>
             <field name="parent" ref="650_nl"/>
         </record>
@@ -6435,8 +5809,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Toevoeging</field>
             <field name="code">6560</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="resultats_V_C_nl"/>
             <field name="parent" ref="656_nl"/>
         </record>
@@ -6445,8 +5817,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Besteding en terugneming (-)</field>
             <field name="code">6561</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="resultats_V_C_nl"/>
             <field name="parent" ref="656_nl"/>
         </record>
@@ -6455,8 +5825,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">op oprichtingskosten</field>
             <field name="code">6600</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="resultats_VIII_A_nl"/>
             <field name="parent" ref="660_nl"/>
         </record>
@@ -6465,8 +5833,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">op immateriële vaste activa</field>
             <field name="code">6601</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="resultats_VIII_A_nl"/>
             <field name="parent" ref="660_nl"/>
         </record>
@@ -6475,8 +5841,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">op materiële vaste activa</field>
             <field name="code">6602</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="resultats_VIII_A_nl"/>
             <field name="parent" ref="660_nl"/>
         </record>
@@ -6485,8 +5849,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Toevoeging</field>
             <field name="code">6620</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="resultats_VIII_C_nl"/>
             <field name="parent" ref="662_nl"/>
         </record>
@@ -6495,8 +5857,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Bestedingen (-)</field>
             <field name="code">6621</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="resultats_VIII_C_nl"/>
             <field name="parent" ref="662_nl"/>
         </record>
@@ -6505,8 +5865,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Verschuldigde of gestorte belastingen en voorheffingen</field>
             <field name="code">6700</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="resultats_X_A_nl"/>
             <field name="parent" ref="670_nl"/>
         </record>
@@ -6515,8 +5873,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Geactiveerde overschotten van betaalde belastingen en voorheffingen (-)</field>
             <field name="code">6701</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="resultats_X_A_nl"/>
             <field name="parent" ref="670_nl"/>
         </record>
@@ -6525,8 +5881,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Geraamde belastingen</field>
             <field name="code">6702</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="resultats_X_A_nl"/>
             <field name="parent" ref="670_nl"/>
         </record>
@@ -6535,8 +5889,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Verschuldigde of gestorte belastingsupplementen</field>
             <field name="code">6710</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="resultats_X_A_nl"/>
             <field name="parent" ref="671_nl"/>
         </record>
@@ -6545,8 +5897,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Geraamde belastingsupplementen</field>
             <field name="code">6711</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="resultats_X_A_nl"/>
             <field name="parent" ref="671_nl"/>
         </record>
@@ -6555,8 +5905,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Gevormde fiscale voorzieningen</field>
             <field name="code">6712</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="resultats_X_A_nl"/>
             <field name="parent" ref="671_nl"/>
         </record>
@@ -6565,8 +5913,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Toevoeging aan de wettelijke reserve</field>
             <field name="code">6920</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="affectations_prelevements_C_2_nl"/>
             <field name="parent" ref="692_nl"/>
         </record>
@@ -6575,8 +5921,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Toevoeging aan de overige reserves</field>
             <field name="code">6921</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="affectations_prelevements_C_3_nl"/>
             <field name="parent" ref="692_nl"/>
         </record>
@@ -6585,8 +5929,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Aanschaffingswaarde</field>
             <field name="code">7170</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="resultats_I_B_nl"/>
             <field name="parent" ref="717_nl"/>
         </record>
@@ -6595,8 +5937,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Toegerekende winst</field>
             <field name="code">7171</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="resultats_I_B_nl"/>
             <field name="parent" ref="717_nl"/>
         </record>
@@ -6605,8 +5945,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">op immateriële vaste activa</field>
             <field name="code">7600</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="resultats_VII_A_nl"/>
             <field name="parent" ref="760_nl"/>
         </record>
@@ -6615,8 +5953,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">op materiële vaste activa</field>
             <field name="code">7601</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="resultats_VII_A_nl"/>
             <field name="parent" ref="760_nl"/>
         </record>
@@ -6625,8 +5961,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Regularisering van verschuldigde of betaalde belastingen</field>
             <field name="code">7710</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="resultats_X_B_nl"/>
             <field name="parent" ref="771_nl"/>
         </record>
@@ -6635,8 +5969,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Regularisering van geraamde belastingen</field>
             <field name="code">7711</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="resultats_X_B_nl"/>
             <field name="parent" ref="771_nl"/>
         </record>
@@ -6645,8 +5977,6 @@ this repository contains the full copyright notices and license terms. -->
             
             <field name="name">Terugneming van fiscale voorzieningen</field>
             <field name="code">7712</field>
-            <field name="deferral" eval="False"/>
-            <field name="kind">other</field>
             <field name="type" ref="resultats_X_B_nl"/>
             <field name="parent" ref="771_nl"/>
         </record>
diff --git a/tryton.cfg b/tryton.cfg
index fd62ae87af..5497719e18 100644
--- a/tryton.cfg
+++ b/tryton.cfg
@@ -3,6 +3,10 @@ version=5.1.0
 depends:
     account
     account_eu
+extras_depend:
+    account_asset
+    account_deposit
+    sale_advance_payment
 xml:
     account.xml
     account_be_fr.xml