From 2c0786562dca1bfefebb4a757da061983cf9e067 Mon Sep 17 00:00:00 2001
From: =?UTF-8?q?C=C3=A9dric=20Krier?= <ced@b2ck.com>
Date: Thu, 16 Apr 2009 16:42:33 +0200
Subject: [PATCH] Fix account.type.template for the "Bilan" Fix
 account.account.template for new deferral and type

---
 account_be.xml | 4444 +++++++++++++++---------------------------------
 1 file changed, 1409 insertions(+), 3035 deletions(-)

diff --git a/account_be.xml b/account_be.xml
index 2a52cd12cf..931441d5fd 100644
--- a/account_be.xml
+++ b/account_be.xml
@@ -5,3948 +5,2420 @@ this repository contains the full copyright notices and license terms. -->
     <data>
 
         <record model="account.account.type.template"
-            id="account_type_template_be">
+            id="be">
             <field name="name">Belgium Account Type Chart</field>
             <field name="sequence" eval="10"/>
         </record>
         <record model="account.account.type.template"
-            id="account_type_template_actif">
+            id="actif">
             <field name="name">Actif</field>
             <field name="sequence" eval="10"/>
-            <field name="parent" ref="account_type_template_be"/>
+            <field name="parent" ref="be"/>
             <field name="balance_sheet" eval="True"/>
         </record>
+
         <record model="account.account.type.template"
-            id="account_type_template_immobilise">
-            <field name="name">Actif immobilisé</field>
+            id="actif_immobilise">
+            <field name="name">Actifs immobilisés</field>
             <field name="sequence" eval="10"/>
-            <field name="parent" ref="account_type_template_actif"/>
-        </record>
-        <record model="account.account.type.template"
-            id="account_type_template_incorporelles">
-            <field name="name">Immobilisations incorporelles</field>
-            <field name="sequence" eval="10"/>
-            <field name="parent" ref="account_type_template_immobilise"/>
-        </record>
-        <record model="account.account.type.template"
-            id="account_type_template_corporelles">
-            <field name="name">Immobilisations corporelles</field>
-            <field name="sequence" eval="10"/>
-            <field name="parent" ref="account_type_template_immobilise"/>
-        </record>
-        <record model="account.account.type.template"
-            id="account_type_template_financieres">
-            <field name="name">Immobilisations financières</field>
-            <field name="sequence" eval="10"/>
-            <field name="parent" ref="account_type_template_immobilise"/>
-        </record>
-        <record model="account.account.type.template"
-            id="account_type_template_circulant">
-            <field name="name">Actif circulant</field>
-            <field name="sequence" eval="10"/>
-            <field name="parent" ref="account_type_template_actif"/>
-        </record>
-        <record model="account.account.type.template"
-            id="account_type_template_stocks">
-            <field name="name">Stocks</field>
-            <field name="sequence" eval="10"/>
-            <field name="parent" ref="account_type_template_circulant"/>
-        </record>
-        <record model="account.account.type.template"
-            id="account_type_template_creances">
-            <field name="name">Créances clients</field>
-            <field name="sequence" eval="10"/>
-            <field name="parent" ref="account_type_template_circulant"/>
-        </record>
-        <record model="account.account.type.template"
-            id="account_type_template_valeur_mobiliere">
-            <field name="name">Valeur mobilière de placement</field>
-            <field name="sequence" eval="10"/>
-            <field name="parent" ref="account_type_template_circulant"/>
+            <field name="parent" ref="actif"/>
         </record>
 
         <record model="account.account.type.template"
-            id="account_type_template_disponibilite">
-            <field name="name">Disponibilité</field>
+            id="actif_I">
+            <field name="name">I. Frais d'établissement</field>
             <field name="sequence" eval="10"/>
-            <field name="parent" ref="account_type_template_actif"/>
+            <field name="parent" ref="actif_immobilise"/>
         </record>
 
         <record model="account.account.type.template"
-            id="account_type_template_passif">
+            id="actif_II">
+            <field name="name">II. Immobilisations incorporelles</field>
+            <field name="sequence" eval="20"/>
+            <field name="parent" ref="actif_immobilise"/>
+        </record>
+
+        <record model="account.account.type.template"
+            id="actif_III">
+            <field name="name">III. Immobilisations corporelles</field>
+            <field name="sequence" eval="30"/>
+            <field name="parent" ref="actif_immobilise"/>
+        </record>
+        <record model="account.account.type.template"
+            id="actif_III_A">
+            <field name="name">A. Terrains et constructions</field>
+            <field name="sequence" eval="10"/>
+            <field name="parent" ref="actif_III"/>
+        </record>
+        <record model="account.account.type.template"
+            id="actif_III_B">
+            <field name="name">B. Installations, machines et outillage</field>
+            <field name="sequence" eval="20"/>
+            <field name="parent" ref="actif_III"/>
+        </record>
+        <record model="account.account.type.template"
+            id="actif_III_C">
+            <field name="name">C. Mobilier et matériel roulant</field>
+            <field name="sequence" eval="30"/>
+            <field name="parent" ref="actif_III"/>
+        </record>
+        <record model="account.account.type.template"
+            id="actif_III_D">
+            <field name="name">D. Location-financement et droits similaires</field>
+            <field name="sequence" eval="40"/>
+            <field name="parent" ref="actif_III"/>
+        </record>
+        <record model="account.account.type.template"
+            id="actif_III_E">
+            <field name="name">E. Autres immobilisations corporelles</field>
+            <field name="sequence" eval="50"/>
+            <field name="parent" ref="actif_III"/>
+        </record>
+        <record model="account.account.type.template"
+            id="actif_III_F">
+            <field name="name">F. Immobilisations en cours et acomptes versés</field>
+            <field name="sequence" eval="60"/>
+            <field name="parent" ref="actif_III"/>
+        </record>
+
+        <record model="account.account.type.template"
+            id="actif_IV">
+            <field name="name">IV. Immobilisations financières</field>
+            <field name="sequence" eval="40"/>
+            <field name="parent" ref="actif_immobilise"/>
+        </record>
+        <record model="account.account.type.template"
+            id="actif_IV_A">
+            <field name="name">A. Entreprises liées</field>
+            <field name="sequence" eval="10"/>
+            <field name="parent" ref="actif_IV"/>
+        </record>
+        <record model="account.account.type.template"
+            id="actif_IV_A_1">
+            <field name="name">1. Participations</field>
+            <field name="sequence" eval="10"/>
+            <field name="parent" ref="actif_IV_A"/>
+        </record>
+        <record model="account.account.type.template"
+            id="actif_IV_A_2">
+            <field name="name">2. Créances</field>
+            <field name="sequence" eval="20"/>
+            <field name="parent" ref="actif_IV_A"/>
+        </record>
+        <record model="account.account.type.template"
+            id="actif_IV_B">
+            <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"/>
+        </record>
+        <record model="account.account.type.template"
+            id="actif_IV_B_1">
+            <field name="name">1. Participations</field>
+            <field name="sequence" eval="10"/>
+            <field name="parent" ref="actif_IV_B"/>
+        </record>
+        <record model="account.account.type.template"
+            id="actif_IV_B_2">
+            <field name="name">2. Créances</field>
+            <field name="sequence" eval="20"/>
+            <field name="parent" ref="actif_IV_B"/>
+        </record>
+        <record model="account.account.type.template"
+            id="actif_IV_C">
+            <field name="name">C. Autres immobilisations financières</field>
+            <field name="sequence" eval="30"/>
+            <field name="parent" ref="actif_IV"/>
+        </record>
+        <record model="account.account.type.template"
+            id="actif_IV_C_1">
+            <field name="name">1. Actions et parts</field>
+            <field name="sequence" eval="10"/>
+            <field name="parent" ref="actif_IV_C"/>
+        </record>
+        <record model="account.account.type.template"
+            id="actif_IV_C_2">
+            <field name="name">2. Créances et cautionnements en numéraire</field>
+            <field name="sequence" eval="20"/>
+            <field name="parent" ref="actif_IV_C"/>
+        </record>
+
+        <record model="account.account.type.template"
+            id="actif_circulant">
+            <field name="name">Actifs circulants</field>
+            <field name="sequence" eval="20"/>
+            <field name="parent" ref="actif"/>
+        </record>
+
+        <record model="account.account.type.template"
+            id="actif_V">
+            <field name="name">V. Créances à plus d'un an</field>
+            <field name="sequence" eval="10"/>
+            <field name="parent" ref="actif_circulant"/>
+        </record>
+        <record model="account.account.type.template"
+            id="actif_V_A">
+            <field name="name">A. Créances commerciales</field>
+            <field name="sequence" eval="10"/>
+            <field name="parent" ref="actif_V"/>
+        </record>
+        <record model="account.account.type.template"
+            id="actif_V_B">
+            <field name="name">B. AUtres créances</field>
+            <field name="sequence" eval="20"/>
+            <field name="parent" ref="actif_V"/>
+        </record>
+
+        <record model="account.account.type.template"
+            id="actif_VI">
+            <field name="name">VI. Stocks et commandes en cours d'exécution</field>
+            <field name="sequence" eval="20"/>
+            <field name="parent" ref="actif_circulant"/>
+        </record>
+        <record model="account.account.type.template"
+            id="actif_VI_A">
+            <field name="name">A. Stocks</field>
+            <field name="sequence" eval="10"/>
+            <field name="parent" ref="actif_VI"/>
+        </record>
+        <record model="account.account.type.template"
+            id="actif_VI_A_1">
+            <field name="name">1. Approvisionnements</field>
+            <field name="sequence" eval="10"/>
+            <field name="parent" ref="actif_VI_A"/>
+        </record>
+        <record model="account.account.type.template"
+            id="actif_VI_A_2">
+            <field name="name">2. En-cours de fabrication</field>
+            <field name="sequence" eval="20"/>
+            <field name="parent" ref="actif_VI_A"/>
+        </record>
+        <record model="account.account.type.template"
+            id="actif_VI_A_3">
+            <field name="name">3. Produits finis</field>
+            <field name="sequence" eval="30"/>
+            <field name="parent" ref="actif_VI_A"/>
+        </record>
+        <record model="account.account.type.template"
+            id="actif_VI_A_4">
+            <field name="name">4. Marchandises</field>
+            <field name="sequence" eval="40"/>
+            <field name="parent" ref="actif_VI_A"/>
+        </record>
+        <record model="account.account.type.template"
+            id="actif_VI_A_5">
+            <field name="name">5. Immeubles destinés à la vente</field>
+            <field name="sequence" eval="50"/>
+            <field name="parent" ref="actif_VI_A"/>
+        </record>
+        <record model="account.account.type.template"
+            id="actif_VI_A_6">
+            <field name="name">6. Acomptes versés</field>
+            <field name="sequence" eval="60"/>
+            <field name="parent" ref="actif_VI_A"/>
+        </record>
+        <record model="account.account.type.template"
+            id="actif_VI_B">
+            <field name="name">B. Commandes en cours d'exécution</field>
+            <field name="sequence" eval="20"/>
+            <field name="parent" ref="actif_VI"/>
+        </record>
+
+        <record model="account.account.type.template"
+            id="actif_VII">
+            <field name="name">VII. Créances à un an au plus</field>
+            <field name="sequence" eval="30"/>
+            <field name="parent" ref="actif_circulant"/>
+        </record>
+        <record model="account.account.type.template"
+            id="actif_VII_A">
+            <field name="name">A. Créances commerciales</field>
+            <field name="sequence" eval="10"/>
+            <field name="parent" ref="actif_VII"/>
+        </record>
+        <record model="account.account.type.template"
+            id="actif_VII_B">
+            <field name="name">B. Autres créances</field>
+            <field name="sequence" eval="20"/>
+            <field name="parent" ref="actif_VII"/>
+        </record>
+
+        <record model="account.account.type.template"
+            id="actif_VIII">
+            <field name="name">VIII. Placements de trésorerie</field>
+            <field name="sequence" eval="40"/>
+            <field name="parent" ref="actif_circulant"/>
+        </record>
+        <record model="account.account.type.template"
+            id="actif_VIII_A">
+            <field name="name">A. Actions propres</field>
+            <field name="sequence" eval="10"/>
+            <field name="parent" ref="actif_VIII"/>
+        </record>
+        <record model="account.account.type.template"
+            id="actif_VIII_B">
+            <field name="name">B. Autres placements</field>
+            <field name="sequence" eval="20"/>
+            <field name="parent" ref="actif_VIII"/>
+        </record>
+
+        <record model="account.account.type.template"
+            id="actif_IX">
+            <field name="name">IX. Valeurs disponibles</field>
+            <field name="sequence" eval="50"/>
+            <field name="parent" ref="actif_circulant"/>
+        </record>
+
+        <record model="account.account.type.template"
+            id="actif_X">
+            <field name="name">X. Comptes de régularisation</field>
+            <field name="sequence" eval="30"/>
+            <field name="parent" ref="actif"/>
+        </record>
+
+        <record model="account.account.type.template"
+            id="passif">
             <field name="name">Passif</field>
-            <field name="sequence" eval="10"/>
-            <field name="parent" ref="account_type_template_be"/>
+            <field name="sequence" eval="20"/>
+            <field name="parent" ref="be"/>
             <field name="balance_sheet" eval="True"/>
         </record>
 
+        <record model="account.account.type.template"
+            id="capitaux_propres">
+            <field name="name">Capitaux propres</field>
+            <field name="sequence" eval="10"/>
+            <field name="parent" ref="passif"/>
+        </record>
+
+        <record model="account.account.type.template"
+            id="passif_I">
+            <field name="name">I. Capital</field>
+            <field name="sequence" eval="10"/>
+            <field name="parent" ref="capitaux_propres"/>
+        </record>
+        <record model="account.account.type.template"
+            id="passif_I_A">
+            <field name="name">A. Capital souscrit</field>
+            <field name="sequence" eval="10"/>
+            <field name="parent" ref="passif_I"/>
+        </record>
+        <record model="account.account.type.template"
+            id="passif_I_B">
+            <field name="name">B. Capital non appelé</field>
+            <field name="sequence" eval="20"/>
+            <field name="parent" ref="passif_I"/>
+        </record>
+
+        <record model="account.account.type.template"
+            id="passif_II">
+            <field name="name">II. Primes d'émission</field>
+            <field name="sequence" eval="20"/>
+            <field name="parent" ref="capitaux_propres"/>
+        </record>
+
+        <record model="account.account.type.template"
+            id="passif_III">
+            <field name="name">III. Plus-values de réévaluation</field>
+            <field name="sequence" eval="30"/>
+            <field name="parent" ref="capitaux_propres"/>
+        </record>
+
+        <record model="account.account.type.template"
+            id="passif_IV">
+            <field name="name">IV. Réserves</field>
+            <field name="sequence" eval="40"/>
+            <field name="parent" ref="capitaux_propres"/>
+        </record>
+        <record model="account.account.type.template"
+            id="passif_IV_A">
+            <field name="name">A. Réserve légale</field>
+            <field name="sequence" eval="10"/>
+            <field name="parent" ref="passif_IV"/>
+        </record>
+        <record model="account.account.type.template"
+            id="passif_IV_B">
+            <field name="name">B. Réserves indisponibles</field>
+            <field name="sequence" eval="20"/>
+            <field name="parent" ref="passif_IV"/>
+        </record>
+        <record model="account.account.type.template"
+            id="passif_IV_B_1">
+            <field name="name">1. Pour actions propres</field>
+            <field name="sequence" eval="10"/>
+            <field name="parent" ref="passif_IV_B"/>
+        </record>
+        <record model="account.account.type.template"
+            id="passif_IV_B_2">
+            <field name="name">2. Autres</field>
+            <field name="sequence" eval="20"/>
+            <field name="parent" ref="passif_IV_B"/>
+        </record>
+        <record model="account.account.type.template"
+            id="passif_IV_C">
+            <field name="name">C. Réserves immunisées</field>
+            <field name="sequence" eval="30"/>
+            <field name="parent" ref="passif_IV"/>
+        </record>
+        <record model="account.account.type.template"
+            id="passif_IV_D">
+            <field name="name">D. Réserves disponibles</field>
+            <field name="sequence" eval="40"/>
+            <field name="parent" ref="passif_IV"/>
+        </record>
+
+        <record model="account.account.type.template"
+            id="passif_V">
+            <field name="name">V. Bénéfice reporté - Perte reportée</field>
+            <field name="sequence" eval="50"/>
+            <field name="parent" ref="capitaux_propres"/>
+        </record>
+
+        <record model="account.account.type.template"
+            id="passif_VI">
+            <field name="name">VI. Subsides en capital</field>
+            <field name="sequence" eval="60"/>
+            <field name="parent" ref="capitaux_propres"/>
+        </record>
+
+        <record model="account.account.type.template"
+            id="provisions_impots_differes">
+            <field name="name">Provisions et impôts différés</field>
+            <field name="sequence" eval="20"/>
+            <field name="parent" ref="passif"/>
+        </record>
+
+        <record model="account.account.type.template"
+            id="passif_VII_A">
+            <field name="name">VII. A. Provisions pour risques et charges</field>
+            <field name="sequence" eval="10"/>
+            <field name="parent" ref="provisions_impots_differes"/>
+        </record>
+        <record model="account.account.type.template"
+            id="passif_VII_A_1">
+            <field name="name">1.Pensions et obligations similaires</field>
+            <field name="sequence" eval="10"/>
+            <field name="parent" ref="passif_VII_A"/>
+        </record>
+        <record model="account.account.type.template"
+            id="passif_VII_A_2">
+            <field name="name">2. Charges fiscales</field>
+            <field name="sequence" eval="20"/>
+            <field name="parent" ref="passif_VII_A"/>
+        </record>
+        <record model="account.account.type.template"
+            id="passif_VII_A_3">
+            <field name="name">3. Grosses réparations et gros entretien</field>
+            <field name="sequence" eval="30"/>
+            <field name="parent" ref="passif_VII_A"/>
+        </record>
+        <record model="account.account.type.template"
+            id="passif_VII_A_4">
+            <field name="name">4. Autres risques et charges</field>
+            <field name="sequence" eval="40"/>
+            <field name="parent" ref="passif_VII_A"/>
+        </record>
+
+        <record model="account.account.type.template"
+            id="passif_VII_B">
+            <field name="name">B. Impôts différés</field>
+            <field name="sequence" eval="20"/>
+            <field name="parent" ref="provisions_impots_differes"/>
+        </record>
+
+        <record model="account.account.type.template"
+            id="dettes">
+            <field name="name">Dettes</field>
+            <field name="sequence" eval="30"/>
+            <field name="parent" ref="passif"/>
+        </record>
+
+        <record model="account.account.type.template"
+            id="passif_VIII">
+            <field name="name">VIII. Dettes à plus d'un an</field>
+            <field name="sequence" eval="10"/>
+            <field name="parent" ref="dettes"/>
+        </record>
+        <record model="account.account.type.template"
+            id="passif_VIII_A">
+            <field name="name">A. Dettes financières</field>
+            <field name="sequence" eval="10"/>
+            <field name="parent" ref="passif_VIII"/>
+        </record>
+        <record model="account.account.type.template"
+            id="passif_VIII_A_1">
+            <field name="name">1. Emprunts subordonnés</field>
+            <field name="sequence" eval="10"/>
+            <field name="parent" ref="passif_VIII_A"/>
+        </record>
+        <record model="account.account.type.template"
+            id="passif_VIII_A_2">
+            <field name="name">2. Emprunts obligatoires non subordonnés</field>
+            <field name="sequence" eval="20"/>
+            <field name="parent" ref="passif_VIII_A"/>
+        </record>
+        <record model="account.account.type.template"
+            id="passif_VIII_A_3">
+            <field name="name">3. Dettes de location-financement et assimilées</field>
+            <field name="sequence" eval="30"/>
+            <field name="parent" ref="passif_VIII_A"/>
+        </record>
+        <record model="account.account.type.template"
+            id="passif_VIII_A_4">
+            <field name="name">4. Etablissements de crédit</field>
+            <field name="sequence" eval="40"/>
+            <field name="parent" ref="passif_VIII_A"/>
+        </record>
+        <record model="account.account.type.template"
+            id="passif_VIII_A_5">
+            <field name="name">5. Autres emprunts</field>
+            <field name="sequence" eval="50"/>
+            <field name="parent" ref="passif_VIII_A"/>
+        </record>
+        <record model="account.account.type.template"
+            id="passif_VIII_B">
+            <field name="name">B. Dettes commerciales</field>
+            <field name="sequence" eval="20"/>
+            <field name="parent" ref="passif_VIII"/>
+        </record>
+        <record model="account.account.type.template"
+            id="passif_VIII_B_1">
+            <field name="name">1. Fournisseurs</field>
+            <field name="sequence" eval="10"/>
+            <field name="parent" ref="passif_VIII_B"/>
+        </record>
+        <record model="account.account.type.template"
+            id="passif_VIII_B_2">
+            <field name="name">2. Effets à payer</field>
+            <field name="sequence" eval="20"/>
+            <field name="parent" ref="passif_VIII_B"/>
+        </record>
+        <record model="account.account.type.template"
+            id="passif_VIII_C">
+            <field name="name">C. Acomptes reçus sur commandes</field>
+            <field name="sequence" eval="30"/>
+            <field name="parent" ref="passif_VIII"/>
+        </record>
+        <record model="account.account.type.template"
+            id="passif_VIII_D">
+            <field name="name">D. Autres dettes</field>
+            <field name="sequence" eval="40"/>
+            <field name="parent" ref="passif_VIII"/>
+        </record>
+
+        <record model="account.account.type.template"
+            id="passif_IX">
+            <field name="name">IX. Dettes à un an au plus</field>
+            <field name="sequence" eval="20"/>
+            <field name="parent" ref="dettes"/>
+        </record>
+        <record model="account.account.type.template"
+            id="passif_IX_A">
+            <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"/>
+        </record>
+        <record model="account.account.type.template"
+            id="passif_IX_B">
+            <field name="name">B. Dettes financières</field>
+            <field name="sequence" eval="20"/>
+            <field name="parent" ref="passif_IX"/>
+        </record>
+        <record model="account.account.type.template"
+            id="passif_IX_B_1">
+            <field name="name">1. Etablissements de crédit</field>
+            <field name="sequence" eval="10"/>
+            <field name="parent" ref="passif_IX_B"/>
+        </record>
+        <record model="account.account.type.template"
+            id="passif_IX_B_2">
+            <field name="name">2. Autres emprunts</field>
+            <field name="sequence" eval="20"/>
+            <field name="parent" ref="passif_IX_B"/>
+        </record>
+        <record model="account.account.type.template"
+            id="passif_IX_C">
+            <field name="name">C. Dettes commerciales</field>
+            <field name="sequence" eval="30"/>
+            <field name="parent" ref="passif_IX"/>
+        </record>
+        <record model="account.account.type.template"
+            id="passif_IX_C_1">
+            <field name="name">1. Fournisseurs</field>
+            <field name="sequence" eval="10"/>
+            <field name="parent" ref="passif_IX_C"/>
+        </record>
+        <record model="account.account.type.template"
+            id="passif_IX_C_2">
+            <field name="name">2. Effets à payer</field>
+            <field name="sequence" eval="20"/>
+            <field name="parent" ref="passif_IX_C"/>
+        </record>
+        <record model="account.account.type.template"
+            id="passif_IX_D">
+            <field name="name">D. Acomptes reçus sur commandes</field>
+            <field name="sequence" eval="40"/>
+            <field name="parent" ref="passif_IX"/>
+        </record>
+        <record model="account.account.type.template"
+            id="passif_IX_E">
+            <field name="name">E. Dettes fiscales, salariales et sociales</field>
+            <field name="sequence" eval="50"/>
+            <field name="parent" ref="passif_IX"/>
+        </record>
+        <record model="account.account.type.template"
+            id="passif_IX_E_1">
+            <field name="name">1. Impôts</field>
+            <field name="sequence" eval="10"/>
+            <field name="parent" ref="passif_IX_E"/>
+        </record>
+        <record model="account.account.type.template"
+            id="passif_IX_E_2">
+            <field name="name">2. Rémunérations et charges sociales</field>
+            <field name="sequence" eval="20"/>
+            <field name="parent" ref="passif_IX_E"/>
+        </record>
+        <record model="account.account.type.template"
+            id="passif_IX_F">
+            <field name="name">F. Autres dettes</field>
+            <field name="sequence" eval="60"/>
+            <field name="parent" ref="passif_IX"/>
+        </record>
+
+        <record model="account.account.type.template"
+            id="passif_X">
+            <field name="name">X. Comptes de régularisation</field>
+            <field name="sequence" eval="40"/>
+            <field name="parent" ref="passif"/>
+        </record>
+
+        <record model="account.account.type.template"
+            id="hors_bilan">
+            <field name="name">Hors bilan</field>
+            <field name="sequence" eval="30"/>
+            <field name="parent" ref="be"/>
+            <field name="balance_sheet" eval="False"/>
+        </record>
+
         <record model="account.account.template" id="root">
             <field name="name">Belgium Chart</field>
-            <field name="type" ref=""/>
+            <field name="kind">view</field>
         </record>
 
         <record model="account.account.template" id="0">
             <field name="name">Droits &amp; engagements hors bilan</field>
             <field name="code">0</field>
-            <field name="close_method">none</field>
             <field name="kind">view</field>
-            <field name="type" eval="False"/>
             <field name="parent" ref="root"/>
         </record>
 
         <record model="account.account.template" id="00">
             <field name="name">Garanties constituees par des tiers pour compte de l'entreprise</field>
             <field name="code">00</field>
-            <field name="close_method">none</field>
             <field name="kind">view</field>
-            <field name="type" eval="False"/>
             <field name="parent" ref="0"/>
         </record>
 
         <record model="account.account.template" id="000">
             <field name="name">Créanciers, bénéficiaires de garanties de tiers</field>
             <field name="code">000</field>
-            <field name="close_method">balance</field>
+            <field name="deferral" eval="True"/>
             <field name="kind">other</field>
-            <field name="type" ref="account.account_type_off_balance"/>
+            <field name="type" ref="hors_bilan"/>
             <field name="parent" ref="00"/>
         </record>
 
         <record model="account.account.template" id="001">
             <field name="name">Tiers constituants de garanties pour compte de l'entreprise</field>
             <field name="code">001</field>
-            <field name="close_method">balance</field>
+            <field name="deferral" eval="True"/>
             <field name="kind">other</field>
-            <field name="type" ref="account.account_type_off_balance"/>
+            <field name="type" ref="hors_bilan"/>
             <field name="parent" ref="00"/>
         </record>
 
         <record model="account.account.template" id="01">
             <field name="name">Garanties constituees pour compte de tiers</field>
             <field name="code">01</field>
-            <field name="close_method">balance</field>
+            <field name="deferral" eval="True"/>
             <field name="kind">other</field>
-            <field name="type" ref="account.account_type_off_balance"/>
+            <field name="type" ref="hors_bilan"/>
             <field name="parent" ref="0"/>
         </record>
 
         <record model="account.account.template" id="010">
             <field name="name">Débiteurs pour engagements sur effets</field>
             <field name="code">010</field>
-            <field name="close_method">balance</field>
+            <field name="deferral" eval="True"/>
             <field name="kind">other</field>
-            <field name="type" ref="account.account_type_off_balance"/>
+            <field name="type" ref="hors_bilan"/>
             <field name="parent" ref="01"/>
         </record>
 
         <record model="account.account.template" id="011">
             <field name="name">Créanciers d'engagements sur effets</field>
             <field name="code">011</field>
-            <field name="close_method">none</field>
             <field name="kind">view</field>
-            <field name="type" eval="False"/>
             <field name="parent" ref="01"/>
         </record>
 
         <record model="account.account.template" id="0110">
             <field name="name">Effets cédés par l'entreprise sous endos</field>
             <field name="code">0110</field>
-            <field name="close_method">balance</field>
+            <field name="deferral" eval="True"/>
             <field name="kind">other</field>
-            <field name="type" ref="account.account_type_off_balance"/>
+            <field name="type" ref="hors_bilan"/>
             <field name="parent" ref="011"/>
         </record>
 
         <record model="account.account.template" id="0111">
             <field name="name">Autres engagements sur effets en circulation</field>
             <field name="code">0111</field>
-            <field name="close_method">balance</field>
+            <field name="deferral" eval="True"/>
             <field name="kind">other</field>
-            <field name="type" ref="account.account_type_off_balance"/>
+            <field name="type" ref="hors_bilan"/>
             <field name="parent" ref="011"/>
         </record>
 
         <record model="account.account.template" id="012">
             <field name="name">Débiteurs pour autres garanties personnelles</field>
             <field name="code">012</field>
-            <field name="close_method">balance</field>
+            <field name="deferral" eval="True"/>
             <field name="kind">other</field>
-            <field name="type" ref="account.account_type_off_balance"/>
+            <field name="type" ref="hors_bilan"/>
             <field name="parent" ref="01"/>
         </record>
 
         <record model="account.account.template" id="013">
             <field name="name">Créanciers d'autres garanties personnelles</field>
             <field name="code">013</field>
-            <field name="close_method">balance</field>
+            <field name="deferral" eval="True"/>
             <field name="kind">other</field>
-            <field name="type" ref="account.account_type_off_balance"/>
+            <field name="type" ref="hors_bilan"/>
             <field name="parent" ref="01"/>
         </record>
 
         <record model="account.account.template" id="02">
             <field name="name">Garanties reelles constituees sur avoirs propres</field>
             <field name="code">02</field>
-            <field name="close_method">none</field>
             <field name="kind">view</field>
-            <field name="type" eval="False"/>
             <field name="parent" ref="0"/>
         </record>
 
         <record model="account.account.template" id="020">
             <field name="name">Créanciers de l'entreprise, bénéficiaires de garanties réelles</field>
             <field name="code">020</field>
-            <field name="close_method">balance</field>
+            <field name="deferral" eval="True"/>
             <field name="kind">other</field>
-            <field name="type" ref="account.account_type_off_balance"/>
+            <field name="type" ref="hors_bilan"/>
             <field name="parent" ref="02"/>
         </record>
 
         <record model="account.account.template" id="021">
             <field name="name">Garanties réelles constituées pour compte propre</field>
             <field name="code">021</field>
-            <field name="close_method">balance</field>
+            <field name="deferral" eval="True"/>
             <field name="kind">other</field>
-            <field name="type" ref="account.account_type_off_balance"/>
+            <field name="type" ref="hors_bilan"/>
             <field name="parent" ref="02"/>
         </record>
 
         <record model="account.account.template" id="022">
             <field name="name">Créanciers de tiers, bénéficiaires de garanties réelles</field>
             <field name="code">022</field>
-            <field name="close_method">balance</field>
+            <field name="deferral" eval="True"/>
             <field name="kind">other</field>
-            <field name="type" ref="account.account_type_off_balance"/>
+            <field name="type" ref="hors_bilan"/>
             <field name="parent" ref="02"/>
         </record>
 
         <record model="account.account.template" id="023">
             <field name="name">Garanties réelles constituées pour compte de tiers</field>
             <field name="code">023</field>
-            <field name="close_method">balance</field>
+            <field name="deferral" eval="True"/>
             <field name="kind">other</field>
-            <field name="type" ref="account.account_type_off_balance"/>
+            <field name="type" ref="hors_bilan"/>
             <field name="parent" ref="02"/>
         </record>
 
         <record model="account.account.template" id="03">
             <field name="name">Garanties reçues</field>
             <field name="code">03</field>
-            <field name="close_method">none</field>
             <field name="kind">view</field>
-            <field name="type" eval="False"/>
             <field name="parent" ref="0"/>
         </record>
 
         <record model="account.account.template" id="030">
             <field name="name">Dépôts statutaires</field>
             <field name="code">030</field>
-            <field name="close_method">balance</field>
+            <field name="deferral" eval="True"/>
             <field name="kind">other</field>
-            <field name="type" ref="account.account_type_off_balance"/>
+            <field name="type" ref="hors_bilan"/>
             <field name="parent" ref="03"/>
         </record>
 
         <record model="account.account.template" id="031">
             <field name="name">Déposants statutaires</field>
             <field name="code">031</field>
-            <field name="close_method">balance</field>
+            <field name="deferral" eval="True"/>
             <field name="kind">other</field>
-            <field name="type" ref="account.account_type_off_balance"/>
+            <field name="type" ref="hors_bilan"/>
             <field name="parent" ref="03"/>
         </record>
 
         <record model="account.account.template" id="032">
             <field name="name">Garanties reçues</field>
             <field name="code">032</field>
-            <field name="close_method">balance</field>
+            <field name="deferral" eval="True"/>
             <field name="kind">other</field>
-            <field name="type" ref="account.account_type_off_balance"/>
+            <field name="type" ref="hors_bilan"/>
             <field name="parent" ref="03"/>
         </record>
 
         <record model="account.account.template" id="033">
             <field name="name">Constituants de garanties</field>
             <field name="code">033</field>
-            <field name="close_method">balance</field>
+            <field name="deferral" eval="True"/>
             <field name="kind">other</field>
-            <field name="type" ref="account.account_type_off_balance"/>
+            <field name="type" ref="hors_bilan"/>
             <field name="parent" ref="03"/>
         </record>
 
         <record model="account.account.template" id="04">
             <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="close_method">none</field>
             <field name="kind">view</field>
-            <field name="type" eval="False"/>
             <field name="parent" ref="0"/>
         </record>
 
         <record model="account.account.template" id="040">
             <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="close_method">balance</field>
+            <field name="deferral" eval="True"/>
             <field name="kind">other</field>
-            <field name="type" ref="account.account_type_off_balance"/>
+            <field name="type" ref="hors_bilan"/>
             <field name="parent" ref="04"/>
         </record>
 
         <record model="account.account.template" id="041">
             <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="close_method">balance</field>
+            <field name="deferral" eval="True"/>
             <field name="kind">other</field>
-            <field name="type" ref="account.account_type_off_balance"/>
+            <field name="type" ref="hors_bilan"/>
             <field name="parent" ref="04"/>
         </record>
 
         <record model="account.account.template" id="05">
             <field name="name">Engagements d'acquisition et de cession d'immobilisation</field>
             <field name="code">05</field>
-            <field name="close_method">none</field>
             <field name="kind">view</field>
-            <field name="type" eval="False"/>
             <field name="parent" ref="0"/>
         </record>
 
         <record model="account.account.template" id="050">
             <field name="name">Engagements d'acquisition</field>
             <field name="code">050</field>
-            <field name="close_method">balance</field>
+            <field name="deferral" eval="True"/>
             <field name="kind">other</field>
-            <field name="type" ref="account.account_type_off_balance"/>
+            <field name="type" ref="hors_bilan"/>
             <field name="parent" ref="05"/>
         </record>
 
         <record model="account.account.template" id="051">
             <field name="name">Créanciers d'engagements d'acquisition</field>
             <field name="code">051</field>
-            <field name="close_method">balance</field>
+            <field name="deferral" eval="True"/>
             <field name="kind">other</field>
-            <field name="type" ref="account.account_type_off_balance"/>
+            <field name="type" ref="hors_bilan"/>
             <field name="parent" ref="05"/>
         </record>
 
         <record model="account.account.template" id="052">
             <field name="name">Débiteurs pour engagements de cession</field>
             <field name="code">052</field>
-            <field name="close_method">balance</field>
+            <field name="deferral" eval="True"/>
             <field name="kind">other</field>
-            <field name="type" ref="account.account_type_off_balance"/>
+            <field name="type" ref="hors_bilan"/>
             <field name="parent" ref="05"/>
         </record>
 
         <record model="account.account.template" id="053">
             <field name="name">Engagements de cession</field>
             <field name="code">053</field>
-            <field name="close_method">balance</field>
+            <field name="deferral" eval="True"/>
             <field name="kind">other</field>
-            <field name="type" ref="account.account_type_off_balance"/>
+            <field name="type" ref="hors_bilan"/>
             <field name="parent" ref="05"/>
         </record>
 
         <record model="account.account.template" id="06">
             <field name="name">Marches à terme</field>
             <field name="code">06</field>
-            <field name="close_method">none</field>
             <field name="kind">view</field>
-            <field name="type" eval="False"/>
             <field name="parent" ref="0"/>
         </record>
 
         <record model="account.account.template" id="060">
             <field name="name">Marchandises achetées à terme - à recevoir</field>
             <field name="code">060</field>
-            <field name="close_method">balance</field>
+            <field name="deferral" eval="True"/>
             <field name="kind">other</field>
-            <field name="type" ref="account.account_type_off_balance"/>
+            <field name="type" ref="hors_bilan"/>
             <field name="parent" ref="06"/>
         </record>
 
         <record model="account.account.template" id="061">
             <field name="name">Créanciers pour marchandises achetées à terme</field>
             <field name="code">061</field>
-            <field name="close_method">balance</field>
+            <field name="deferral" eval="True"/>
             <field name="kind">other</field>
-            <field name="type" ref="account.account_type_off_balance"/>
+            <field name="type" ref="hors_bilan"/>
             <field name="parent" ref="06"/>
         </record>
 
         <record model="account.account.template" id="062">
             <field name="name">Débiteurs pour marchandises vendues à terme - à livrer</field>
             <field name="code">062</field>
-            <field name="close_method">balance</field>
+            <field name="deferral" eval="True"/>
             <field name="kind">other</field>
-            <field name="type" ref="account.account_type_off_balance"/>
+            <field name="type" ref="hors_bilan"/>
             <field name="parent" ref="06"/>
         </record>
 
         <record model="account.account.template" id="063">
             <field name="name">Marchandises vendues à terme - à livrer</field>
             <field name="code">063</field>
-            <field name="close_method">balance</field>
+            <field name="deferral" eval="True"/>
             <field name="kind">other</field>
-            <field name="type" ref="account.account_type_off_balance"/>
+            <field name="type" ref="hors_bilan"/>
             <field name="parent" ref="06"/>
         </record>
 
         <record model="account.account.template" id="064">
             <field name="name">Devises achetées à terme - à recevoir</field>
             <field name="code">064</field>
-            <field name="close_method">balance</field>
+            <field name="deferral" eval="True"/>
             <field name="kind">other</field>
-            <field name="type" ref="account.account_type_off_balance"/>
+            <field name="type" ref="hors_bilan"/>
             <field name="parent" ref="06"/>
         </record>
 
         <record model="account.account.template" id="065">
             <field name="name">Créanciers pour devises achetées à terme</field>
             <field name="code">065</field>
-            <field name="close_method">balance</field>
+            <field name="deferral" eval="True"/>
             <field name="kind">other</field>
-            <field name="type" ref="account.account_type_off_balance"/>
+            <field name="type" ref="hors_bilan"/>
             <field name="parent" ref="06"/>
         </record>
 
         <record model="account.account.template" id="067">
             <field name="name">Débiteurs pour devises vendues à terme</field>
             <field name="code">067</field>
-            <field name="close_method">balance</field>
+            <field name="deferral" eval="True"/>
             <field name="kind">other</field>
-            <field name="type" ref="account.account_type_off_balance"/>
+            <field name="type" ref="hors_bilan"/>
             <field name="parent" ref="06"/>
         </record>
 
         <record model="account.account.template" id="068">
             <field name="name">Devises vendues à terme - à livrer</field>
             <field name="code">068</field>
-            <field name="close_method">balance</field>
+            <field name="deferral" eval="True"/>
             <field name="kind">other</field>
-            <field name="type" ref="account.account_type_off_balance"/>
+            <field name="type" ref="hors_bilan"/>
             <field name="parent" ref="06"/>
         </record>
 
         <record model="account.account.template" id="07">
             <field name="name">Biens et valeurs de tiers detenus par l'entreprise</field>
             <field name="code">07</field>
-            <field name="close_method">none</field>
             <field name="kind">view</field>
-            <field name="type" eval="False"/>
             <field name="parent" ref="0"/>
         </record>
 
         <record model="account.account.template" id="070">
             <field name="name">Droits d'usage à long terme</field>
             <field name="code">070</field>
-            <field name="close_method">balance</field>
             <field name="kind">view</field>
-            <field name="type" eval="False"/>
             <field name="parent" ref="07"/>
         </record>
 
         <record model="account.account.template" id="0700">
             <field name="name">Sur terrains et constructions</field>
             <field name="code">0700</field>
-            <field name="close_method">balance</field>
+            <field name="deferral" eval="True"/>
             <field name="kind">other</field>
-            <field name="type" ref="account.account_type_off_balance"/>
+            <field name="type" ref="hors_bilan"/>
             <field name="parent" ref="070"/>
         </record>
 
         <record model="account.account.template" id="0701">
             <field name="name">Sur installations, machines et outillage</field>
             <field name="code">0701</field>
-            <field name="close_method">balance</field>
+            <field name="deferral" eval="True"/>
             <field name="kind">other</field>
-            <field name="type" ref="account.account_type_off_balance"/>
+            <field name="type" ref="hors_bilan"/>
             <field name="parent" ref="070"/>
         </record>
 
         <record model="account.account.template" id="0702">
             <field name="name">Sur mobilier et matériel roulant</field>
             <field name="code">0702</field>
-            <field name="close_method">balance</field>
+            <field name="deferral" eval="True"/>
             <field name="kind">other</field>
-            <field name="type" ref="account.account_type_off_balance"/>
+            <field name="type" ref="hors_bilan"/>
             <field name="parent" ref="070"/>
         </record>
 
         <record model="account.account.template" id="071">
             <field name="name">Créanciers de loyers et redevances</field>
             <field name="code">071</field>
-            <field name="close_method">balance</field>
+            <field name="deferral" eval="True"/>
             <field name="kind">other</field>
-            <field name="type" ref="account.account_type_off_balance"/>
+            <field name="type" ref="hors_bilan"/>
             <field name="parent" ref="07"/>
         </record>
 
         <record model="account.account.template" id="072">
             <field name="name">Biens et valeurs de tiers reçus en dépôt, en consignation, ou à façon</field>
             <field name="code">072</field>
-            <field name="close_method">balance</field>
+            <field name="deferral" eval="True"/>
             <field name="kind">other</field>
-            <field name="type" ref="account.account_type_off_balance"/>
+            <field name="type" ref="hors_bilan"/>
             <field name="parent" ref="07"/>
         </record>
 
         <record model="account.account.template" id="073">
             <field name="name">Commettants et déposants de biens et valeurs</field>
             <field name="code">073</field>
-            <field name="close_method">balance</field>
+            <field name="deferral" eval="True"/>
             <field name="kind">other</field>
-            <field name="type" ref="account.account_type_off_balance"/>
+            <field name="type" ref="hors_bilan"/>
             <field name="parent" ref="07"/>
         </record>
 
         <record model="account.account.template" id="074">
             <field name="name">Biens et valeurs détenus pour compte ou aux risques et profits de tiers</field>
             <field name="code">074</field>
-            <field name="close_method">balance</field>
+            <field name="deferral" eval="True"/>
             <field name="kind">other</field>
-            <field name="type" ref="account.account_type_off_balance"/>
+            <field name="type" ref="hors_bilan"/>
             <field name="parent" ref="07"/>
         </record>
 
         <record model="account.account.template" id="075">
             <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="close_method">balance</field>
+            <field name="deferral" eval="True"/>
             <field name="kind">other</field>
-            <field name="type" ref="account.account_type_off_balance"/>
+            <field name="type" ref="hors_bilan"/>
             <field name="parent" ref="07"/>
         </record>
 
         <record model="account.account.template" id="09">
             <field name="name">Droits et engagements divers</field>
             <field name="code">09</field>
-            <field name="close_method">balance</field>
+            <field name="deferral" eval="True"/>
             <field name="kind">other</field>
-            <field name="type" ref="account.account_type_off_balance"/>
+            <field name="type" ref="hors_bilan"/>
             <field name="parent" ref="0"/>
         </record>
 
         <record model="account.account.template" id="1">
             <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="close_method">none</field>
             <field name="kind">view</field>
-            <field name="type" eval="False"/>
             <field name="parent" ref="root"/>
         </record>
 
         <record model="account.account.template" id="10">
             <field name="name">Capital</field>
             <field name="code">10</field>
-            <field name="close_method">none</field>
             <field name="kind">view</field>
-            <field name="type" eval="False"/>
+            <field name="type" ref="passif_I"/>
             <field name="parent" ref="1"/>
         </record>
 
         <record model="account.account.template" id="100">
             <field name="name">Capital souscrit ou capital personnel</field>
             <field name="code">100</field>
-            <field name="close_method">none</field>
-            <field name="kind">view</field>
-            <field name="type" eval="False"/>
+            <field name="deferral" eval="False"/>
+            <field name="kind">other</field>
+            <field name="type" ref="passif_I_A"/>
             <field name="parent" ref="10"/>
         </record>
 
-        <record model="account.account.template" id="1000">
-            <field name="name">Capital non amorti</field>
-            <field name="code">1000</field>
-            <field name="close_method">balance</field>
-            <field name="kind">other</field>
-            <field name="type" ref="account.account_type_asset_long_term"/>
-            <field name="parent" ref="100"/>
-        </record>
-
-        <record model="account.account.template" id="1001">
-            <field name="name">Capital amorti</field>
-            <field name="code">1001</field>
-            <field name="close_method">balance</field>
-            <field name="kind">other</field>
-            <field name="type" ref="account.account_type_asset_long_term"/>
-            <field name="parent" ref="100"/>
-        </record>
-
         <record model="account.account.template" id="101">
             <field name="name">Capital non appelé</field>
             <field name="code">101</field>
-            <field name="close_method">balance</field>
+            <field name="deferral" eval="True"/>
             <field name="kind">other</field>
-            <field name="type" ref="account.account_type_asset_long_term"/>
+            <field name="type" ref="passif_I_B"/>
             <field name="parent" ref="10"/>
         </record>
 
-        <record model="account.account.template" id="109">
-            <field name="name">Compte de l'exploitant</field>
-            <field name="code">109</field>
-            <field name="close_method">none</field>
-            <field name="kind">view</field>
-            <field name="type" eval="False"/>
-            <field name="parent" ref="10"/>
-        </record>
-
-        <record model="account.account.template" id="1090">
-            <field name="name">Opérations courantes</field>
-            <field name="code">1090</field>
-            <field name="close_method">none</field>
-            <field name="kind">other</field>
-            <field name="type" ref="account.account_type_asset_long_term"/>
-            <field name="parent" ref="109"/>
-        </record>
-
-        <record model="account.account.template" id="1091">
-            <field name="name">Impôts personnels</field>
-            <field name="code">1091</field>
-            <field name="close_method">none</field>
-            <field name="kind">other</field>
-            <field name="type" ref="account.account_type_asset_long_term"/>
-            <field name="parent" ref="109"/>
-        </record>
-
-        <record model="account.account.template" id="1092">
-            <field name="name">Rémunérations et autres avantages</field>
-            <field name="code">1092</field>
-            <field name="close_method">none</field>
-            <field name="kind">other</field>
-            <field name="type" ref="account.account_type_asset_long_term"/>
-            <field name="parent" ref="109"/>
-        </record>
-
         <record model="account.account.template" id="11">
             <field name="name">Primes d'émission</field>
             <field name="code">11</field>
-            <field name="close_method">none</field>
-            <field name="kind">view</field>
-            <field name="type" eval="False"/>
+            <field name="deferral" eval="True"/>
+            <field name="kind">other</field>
+            <field name="type" ref="passif_II"/>
             <field name="parent" ref="1"/>
         </record>
 
         <record model="account.account.template" id="12">
             <field name="name">Plus-values de réévaluation</field>
             <field name="code">12</field>
-            <field name="close_method">none</field>
             <field name="kind">view</field>
-            <field name="type" eval="False"/>
+            <field name="type" ref="passif_III"/>
             <field name="parent" ref="1"/>
         </record>
 
         <record model="account.account.template" id="120">
             <field name="name">Plus-values de réévaluation sur immobilisations incorporelles</field>
             <field name="code">120</field>
-            <field name="close_method">none</field>
-            <field name="kind">view</field>
-            <field name="type" eval="False"/>
+            <field name="deferral" eval="True"/>
+            <field name="kind">other</field>
+            <field name="type" ref="passif_III"/>
             <field name="parent" ref="12"/>
         </record>
 
-        <record model="account.account.template" id="1200">
-            <field name="name">Plus-values de réévaluation</field>
-            <field name="code">1200</field>
-            <field name="close_method">none</field>
-            <field name="kind">other</field>
-            <field name="type" ref="account.account_type_asset_long_term"/>
-            <field name="parent" ref="120"/>
-        </record>
-
-        <record model="account.account.template" id="1201">
-            <field name="name">Reprises de réductions de valeur</field>
-            <field name="code">1201</field>
-            <field name="close_method">none</field>
-            <field name="kind">other</field>
-            <field name="type" ref="account.account_type_asset_long_term"/>
-            <field name="parent" ref="120"/>
-        </record>
-
         <record model="account.account.template" id="121">
             <field name="name">Plus-values de réévaluation sur immobilisations corporelles</field>
             <field name="code">121</field>
-            <field name="close_method">none</field>
-            <field name="kind">view</field>
-            <field name="type" eval="False"/>
+            <field name="deferral" eval="True"/>
+            <field name="kind">other</field>
+            <field name="type" ref="passif_III"/>
             <field name="parent" ref="12"/>
         </record>
 
-        <record model="account.account.template" id="1210">
-            <field name="name">Plus-values de réévaluation</field>
-            <field name="code">1210</field>
-            <field name="close_method">none</field>
-            <field name="kind">other</field>
-            <field name="type" ref="account.account_type_asset_long_term"/>
-            <field name="parent" ref="121"/>
-        </record>
-
-        <record model="account.account.template" id="1211">
-            <field name="name">Reprises de réductions de valeur</field>
-            <field name="code">1211</field>
-            <field name="close_method">none</field>
-            <field name="kind">other</field>
-            <field name="type" ref="account.account_type_asset_long_term"/>
-            <field name="parent" ref="121"/>
-        </record>
-
         <record model="account.account.template" id="122">
             <field name="name">Plus-values de réévaluation sur immobilisations financières</field>
             <field name="code">122</field>
-            <field name="close_method">none</field>
-            <field name="kind">view</field>
-            <field name="type" eval="False"/>
+            <field name="deferral" eval="True"/>
+            <field name="kind">other</field>
+            <field name="type" ref="passif_III"/>
             <field name="parent" ref="12"/>
         </record>
 
-        <record model="account.account.template" id="1220">
-            <field name="name">Plus-values de réévaluation</field>
-            <field name="code">1220</field>
-            <field name="close_method">none</field>
-            <field name="kind">other</field>
-            <field name="type" ref="account.account_type_asset_long_term"/>
-            <field name="parent" ref="122"/>
-        </record>
-
-        <record model="account.account.template" id="1221">
-            <field name="name">Reprises de réductions de valeur</field>
-            <field name="code">1221</field>
-            <field name="close_method">none</field>
-            <field name="kind">other</field>
-            <field name="type" ref="account.account_type_asset_long_term"/>
-            <field name="parent" ref="122"/>
-        </record>
-
         <record model="account.account.template" id="123">
             <field name="name">Plus-values de réévaluation sur stocks</field>
             <field name="code">123</field>
-            <field name="close_method">none</field>
+            <field name="deferral" eval="True"/>
             <field name="kind">other</field>
-            <field name="type" ref="account.account_type_asset_long_term"/>
+            <field name="type" ref="passif_III"/>
             <field name="parent" ref="12"/>
         </record>
 
         <record model="account.account.template" id="124">
             <field name="name">Reprises de réductions de valeur sur placements de trésorerie</field>
             <field name="code">124</field>
-            <field name="close_method">none</field>
+            <field name="deferral" eval="True"/>
             <field name="kind">other</field>
-            <field name="type" ref="account.account_type_asset_long_term"/>
+            <field name="type" ref="passif_III"/>
             <field name="parent" ref="12"/>
         </record>
 
         <record model="account.account.template" id="13">
             <field name="name">Reserves</field>
             <field name="code">13</field>
-            <field name="close_method">none</field>
             <field name="kind">view</field>
-            <field name="type" eval="False"/>
+            <field name="type" ref="passif_IV"/>
             <field name="parent" ref="1"/>
         </record>
 
         <record model="account.account.template" id="130">
             <field name="name">Réserve légale</field>
             <field name="code">130</field>
-            <field name="close_method">balance</field>
+            <field name="deferral" eval="True"/>
             <field name="kind">other</field>
-            <field name="type" ref="account.account_type_asset_long_term"/>
+            <field name="type" ref="passif_IV_A"/>
             <field name="parent" ref="13"/>
         </record>
 
         <record model="account.account.template" id="131">
             <field name="name">Réserves indisponibles</field>
             <field name="code">131</field>
-            <field name="close_method">none</field>
             <field name="kind">view</field>
-            <field name="type" eval="False"/>
+            <field name="type" ref="passif_IV_B"/>
             <field name="parent" ref="13"/>
         </record>
 
         <record model="account.account.template" id="1310">
             <field name="name">Réserve pour actions propres</field>
             <field name="code">1310</field>
-            <field name="close_method">balance</field>
+            <field name="deferral" eval="True"/>
             <field name="kind">other</field>
-            <field name="type" ref="account.account_type_asset_long_term"/>
+            <field name="type" ref="passif_IV_B_1"/>
             <field name="parent" ref="131"/>
         </record>
 
         <record model="account.account.template" id="1311">
             <field name="name">Autres réserves indisponibles</field>
             <field name="code">1311</field>
-            <field name="close_method">balance</field>
+            <field name="deferral" eval="True"/>
             <field name="kind">other</field>
-            <field name="type" ref="account.account_type_asset_long_term"/>
+            <field name="type" ref="passif_IV_B_2"/>
             <field name="parent" ref="131"/>
         </record>
 
         <record model="account.account.template" id="132">
             <field name="name">Réserves immunisées</field>
             <field name="code">132</field>
-            <field name="close_method">balance</field>
+            <field name="deferral" eval="True"/>
             <field name="kind">other</field>
-            <field name="type" ref="account.account_type_asset_long_term"/>
+            <field name="type" ref="passif_IV_C"/>
             <field name="parent" ref="13"/>
         </record>
 
         <record model="account.account.template" id="133">
             <field name="name">Réserves disponibles</field>
             <field name="code">133</field>
-            <field name="close_method">none</field>
-            <field name="kind">view</field>
-            <field name="type" eval="False"/>
+            <field name="kind">other</field>
+            <field name="type" ref="passif_IV_D"/>
             <field name="parent" ref="13"/>
         </record>
 
-        <record model="account.account.template" id="1330">
-            <field name="name">Réserve pour régularisation de dividendes</field>
-            <field name="code">1330</field>
-            <field name="close_method">balance</field>
-            <field name="kind">other</field>
-            <field name="type" ref="account.account_type_asset_long_term"/>
-            <field name="parent" ref="133"/>
-        </record>
-
-        <record model="account.account.template" id="1331">
-            <field name="name">Réserve pour renouvellement des immobilisations</field>
-            <field name="code">1331</field>
-            <field name="close_method">balance</field>
-            <field name="kind">other</field>
-            <field name="type" ref="account.account_type_asset_long_term"/>
-            <field name="parent" ref="133"/>
-        </record>
-
-        <record model="account.account.template" id="1332">
-            <field name="name">Réserve pour installations en faveur du personnel</field>
-            <field name="code">1332</field>
-            <field name="close_method">balance</field>
-            <field name="kind">other</field>
-            <field name="type" ref="account.account_type_asset_long_term"/>
-            <field name="parent" ref="133"/>
-        </record>
-
-        <record model="account.account.template" id="1333">
-            <field name="name">Réserves libres</field>
-            <field name="code">1333</field>
-            <field name="close_method">balance</field>
-            <field name="kind">other</field>
-            <field name="type" ref="account.account_type_asset_long_term"/>
-            <field name="parent" ref="133"/>
-        </record>
-
         <record model="account.account.template" id="14">
             <field name="name">Bénéfice reporté (ou perte reportée)</field>
             <field name="code">14</field>
-            <field name="close_method">none</field>
-            <field name="kind">view</field>
-            <field name="type" eval="False"/>
+            <field name="kind">other</field>
+            <field name="type" ref="passif_V"/>
             <field name="parent" ref="1"/>
         </record>
 
-        <record model="account.account.template" id="140">
-            <field name="name">Bénéfice reporté</field>
-            <field name="code">140</field>
-            <field name="close_method">balance</field>
-            <field name="kind">other</field>
-            <field name="type" ref="account.account_type_asset_long_term"/>
-            <field name="parent" ref="14"/>
-        </record>
-
-        <record model="account.account.template" id="141">
-            <field name="name">Perte reportée (-)</field>
-            <field name="code">141</field>
-            <field name="close_method">balance</field>
-            <field name="kind">other</field>
-            <field name="type" ref="account.account_type_asset_long_term"/>
-            <field name="parent" ref="14"/>
-        </record>
-
         <record model="account.account.template" id="15">
             <field name="name">Subsides en capital</field>
             <field name="code">15</field>
-            <field name="close_method">none</field>
             <field name="kind">view</field>
-            <field name="type" eval="False"/>
+            <field name="type" ref="passif_VI"/>
             <field name="parent" ref="1"/>
         </record>
 
         <record model="account.account.template" id="150">
-            <field name="name">Montants obtenus</field>
+            <field name="name">Subsides en capital reçus en espèces</field>
             <field name="code">150</field>
-            <field name="close_method">balance</field>
+            <field name="deferral" eval="True"/>
             <field name="kind">other</field>
-            <field name="type" ref="account.account_type_asset_long_term"/>
+            <field name="type" ref="passif_VI"/>
             <field name="parent" ref="15"/>
         </record>
 
         <record model="account.account.template" id="151">
-            <field name="name">Montants transférés aux résultats</field>
+            <field name="name">Subsides en capital reçus en nature</field>
             <field name="code">151</field>
-            <field name="close_method">balance</field>
+            <field name="deferral" eval="True"/>
             <field name="kind">other</field>
-            <field name="type" ref="account.account_type_asset_long_term"/>
+            <field name="type" ref="passif_VI"/>
             <field name="parent" ref="15"/>
         </record>
 
         <record model="account.account.template" id="16">
             <field name="name">Provisions pour risques et charges</field>
             <field name="code">16</field>
-            <field name="close_method">none</field>
             <field name="kind">view</field>
-            <field name="type" eval="False"/>
             <field name="parent" ref="1"/>
         </record>
 
         <record model="account.account.template" id="160">
             <field name="name">Provisions pour pensions et obligations similaires</field>
             <field name="code">160</field>
-            <field name="close_method">balance</field>
+            <field name="deferral" eval="True"/>
             <field name="kind">other</field>
-            <field name="type" ref="account.account_type_asset_long_term"/>
+            <field name="type" ref="passif_VII_A_1"/>
             <field name="parent" ref="16"/>
         </record>
 
         <record model="account.account.template" id="161">
             <field name="name">Provisions pour charges fiscales</field>
             <field name="code">161</field>
-            <field name="close_method">balance</field>
+            <field name="deferral" eval="True"/>
             <field name="kind">other</field>
-            <field name="type" ref="account.account_type_asset_long_term"/>
+            <field name="type" ref="passif_VII_A_2"/>
             <field name="parent" ref="16"/>
         </record>
 
         <record model="account.account.template" id="162">
             <field name="name">Provisions pour grosses réparations et gros entretiens</field>
             <field name="code">162</field>
-            <field name="close_method">balance</field>
+            <field name="deferral" eval="True"/>
             <field name="kind">other</field>
-            <field name="type" ref="account.account_type_asset_long_term"/>
+            <field name="type" ref="passif_VII_A_3"/>
             <field name="parent" ref="16"/>
         </record>
 
-        <record model="account.account.template" id="163-169">
+        <record model="account.account.template" id="163">
             <field name="name">Provisions pour autres risques et charges</field>
-            <field name="code">163-169</field>
-            <field name="close_method">balance</field>
+            <field name="code">163</field>
+            <field name="deferral" eval="True"/>
             <field name="kind">other</field>
-            <field name="type" ref="account.account_type_asset_long_term"/>
+            <field name="type" ref="passif_VII_A_4"/>
             <field name="parent" ref="16"/>
         </record>
 
         <record model="account.account.template" id="164">
-            <field name="name">Provisions pour sûretés personnelles ou réelles constituées à l'appui de dettes et d'engagements de tiers</field>
+            <field name="name">Provisions pour autres risques et charges</field>
             <field name="code">164</field>
-            <field name="close_method">balance</field>
+            <field name="deferral" eval="True"/>
             <field name="kind">other</field>
-            <field name="type" ref="account.account_type_asset_long_term"/>
-            <field name="parent" ref="163-169"/>
+            <field name="type" ref="passif_VII_A_4"/>
+            <field name="parent" ref="16"/>
         </record>
 
         <record model="account.account.template" id="165">
-            <field name="name">Provisions pour engagements relatifs à l'acquisition ou à la cession d'immobilisations</field>
+            <field name="name">Provisions pour autres risques et charges</field>
             <field name="code">165</field>
-            <field name="close_method">balance</field>
+            <field name="deferral" eval="True"/>
             <field name="kind">other</field>
-            <field name="type" ref="account.account_type_asset_long_term"/>
-            <field name="parent" ref="163-169"/>
-        </record>
-
-        <record model="account.account.template" id="166">
-            <field name="name">Provisions pour exécution de commandes passées ou reçues</field>
-            <field name="code">166</field>
-            <field name="close_method">balance</field>
-            <field name="kind">other</field>
-            <field name="type" ref="account.account_type_asset_long_term"/>
-            <field name="parent" ref="163-169"/>
-        </record>
-
-        <record model="account.account.template" id="167">
-            <field name="name">Provisions pour positions et marchés à terme en devises ou positions et marchés à terme en marchandises</field>
-            <field name="code">167</field>
-            <field name="close_method">balance</field>
-            <field name="kind">other</field>
-            <field name="type" ref="account.account_type_asset_long_term"/>
-            <field name="parent" ref="163-169"/>
+            <field name="type" ref="passif_VII_A_4"/>
+            <field name="parent" ref="16"/>
         </record>
 
         <record model="account.account.template" id="168">
-            <field name="name">Provisions pour garanties techniques attachées aux ventes et prestations déjà effectuées par l'entreprise</field>
+            <field name="name">Impôts différés</field>
             <field name="code">168</field>
-            <field name="close_method">balance</field>
+            <field name="kind">view</field>
+            <field name="type" ref="passif_VII_B"/>
+            <field name="parent" ref="16"/>
+        </record>
+        <record model="account.account.template" id="1680">
+            <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="account.account_type_asset_long_term"/>
-            <field name="parent" ref="163-169"/>
+            <field name="type" ref="passif_VII_B"/>
+            <field name="parent" ref="168"/>
+        </record>
+        <record model="account.account.template" id="1681">
+            <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"/>
+            <field name="parent" ref="168"/>
+        </record>
+        <record model="account.account.template" id="1682">
+            <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"/>
+            <field name="parent" ref="168"/>
+        </record>
+        <record model="account.account.template" id="1687">
+            <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"/>
+            <field name="parent" ref="168"/>
+        </record>
+        <record model="account.account.template" id="1688">
+            <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"/>
+            <field name="parent" ref="168"/>
         </record>
 
         <record model="account.account.template" id="169">
-            <field name="name">Provisions pour autres risques et charges</field>
+            <field name="name">Provisions pour dons et legs avec droit de reprise</field>
             <field name="code">169</field>
-            <field name="close_method">none</field>
-            <field name="kind">view</field>
-            <field name="type" eval="False"/>
-            <field name="parent" ref="163-169"/>
-        </record>
-
-        <record model="account.account.template" id="1690">
-            <field name="name">Pour litiges en cours</field>
-            <field name="code">1690</field>
-            <field name="close_method">balance</field>
+            <field name="deferral" eval="True"/>
             <field name="kind">other</field>
-            <field name="type" ref="account.account_type_asset_long_term"/>
-            <field name="parent" ref="169"/>
-        </record>
-
-        <record model="account.account.template" id="1691">
-            <field name="name">Pour amendes, doubles droits, pénalités</field>
-            <field name="code">1691</field>
-            <field name="close_method">balance</field>
-            <field name="kind">other</field>
-            <field name="type" ref="account.account_type_asset_long_term"/>
-            <field name="parent" ref="169"/>
-        </record>
-
-        <record model="account.account.template" id="1692">
-            <field name="name">Pour propre assureur</field>
-            <field name="code">1692</field>
-            <field name="close_method">balance</field>
-            <field name="kind">other</field>
-            <field name="type" ref="account.account_type_asset_long_term"/>
-            <field name="parent" ref="169"/>
-        </record>
-
-        <record model="account.account.template" id="1693">
-            <field name="name">Pour risques inhérents aux opérations de crédits à moyen ou long terme</field>
-            <field name="code">1693</field>
-            <field name="close_method">balance</field>
-            <field name="kind">other</field>
-            <field name="type" ref="account.account_type_asset_long_term"/>
-            <field name="parent" ref="169"/>
-        </record>
-
-        <record model="account.account.template" id="1695">
-            <field name="name">Provision pour charge de liquidation</field>
-            <field name="code">1695</field>
-            <field name="close_method">balance</field>
-            <field name="kind">other</field>
-            <field name="type" ref="account.account_type_asset_long_term"/>
-            <field name="parent" ref="169"/>
-        </record>
-
-        <record model="account.account.template" id="1696">
-            <field name="name">Provision pour départ de personnel</field>
-            <field name="code">1696</field>
-            <field name="close_method">balance</field>
-            <field name="kind">other</field>
-            <field name="type" ref="account.account_type_asset_long_term"/>
-            <field name="parent" ref="169"/>
-        </record>
-
-        <record model="account.account.template" id="1699">
-            <field name="name">Pour risques divers</field>
-            <field name="code">1699</field>
-            <field name="close_method">balance</field>
-            <field name="kind">other</field>
-            <field name="type" ref="account.account_type_asset_long_term"/>
-            <field name="parent" ref="169"/>
+            <field name="type" ref="passif_VII_B"/>
+            <field name="parent" ref="16"/>
         </record>
 
         <record model="account.account.template" id="17">
             <field name="name">Dettes à plus d'un an</field>
             <field name="code">17</field>
-            <field name="close_method">none</field>
             <field name="kind">view</field>
-            <field name="type" eval="False"/>
+            <field name="type" ref="passif_VIII"/>
             <field name="parent" ref="1"/>
         </record>
 
         <record model="account.account.template" id="170">
             <field name="name">Emprunts subordonnés</field>
             <field name="code">170</field>
-            <field name="reconcile" eval="True"/>
-            <field name="close_method">unreconciled</field>
             <field name="kind">view</field>
-            <field name="type" eval="False"/>
+            <field name="type" ref="passif_VIII_A_1"/>
             <field name="parent" ref="17"/>
         </record>
 
         <record model="account.account.template" id="1700">
             <field name="name">Convertibles</field>
             <field name="code">1700</field>
-            <field name="reconcile" eval="True"/>
-            <field name="close_method">unreconciled</field>
+            <field name="deferral" eval="True"/>
             <field name="kind">other</field>
-            <field name="type" ref="account.account_type_liability_long_term"/>
+            <field name="type" ref="passif_VIII_A_1"/>
             <field name="parent" ref="170"/>
         </record>
 
         <record model="account.account.template" id="1701">
             <field name="name">Non convertibles</field>
             <field name="code">1701</field>
-            <field name="reconcile" eval="True"/>
-            <field name="close_method">unreconciled</field>
+            <field name="deferral" eval="True"/>
             <field name="kind">other</field>
-            <field name="type" ref="account.account_type_liability_long_term"/>
+            <field name="type" ref="passif_VIII_A_1"/>
             <field name="parent" ref="170"/>
         </record>
 
         <record model="account.account.template" id="171">
             <field name="name">Emprunts obligataires non subordonnés</field>
             <field name="code">171</field>
-            <field name="close_method">none</field>
             <field name="kind">view</field>
-            <field name="type" eval="False"/>
+            <field name="type" ref="passif_VIII_A_2"/>
             <field name="parent" ref="17"/>
         </record>
 
         <record model="account.account.template" id="1710">
             <field name="name">Convertibles</field>
             <field name="code">1710</field>
-            <field name="reconcile" eval="True"/>
-            <field name="close_method">unreconciled</field>
+            <field name="deferral" eval="True"/>
             <field name="kind">other</field>
-            <field name="type" ref="account.account_type_liability_long_term"/>
+            <field name="type" ref="passif_VIII_A_2"/>
             <field name="parent" ref="171"/>
         </record>
 
         <record model="account.account.template" id="1711">
             <field name="name">Non convertibles</field>
             <field name="code">1711</field>
-            <field name="reconcile" eval="True"/>
-            <field name="close_method">unreconciled</field>
+            <field name="deferral" eval="True"/>
             <field name="kind">other</field>
-            <field name="type" ref="account.account_type_liability_long_term"/>
+            <field name="type" ref="passif_VIII_A_2"/>
             <field name="parent" ref="171"/>
         </record>
 
         <record model="account.account.template" id="172">
             <field name="name">Dettes de location - financement et assimilés</field>
             <field name="code">172</field>
-            <field name="reconcile" eval="True"/>
-            <field name="close_method">unreconciled</field>
+            <field name="deferral" eval="True"/>
             <field name="kind">other</field>
-            <field name="type" ref="account.account_type_liability_long_term"/>
+            <field name="type" ref="passif_VIII_A_3"/>
             <field name="parent" ref="17"/>
         </record>
 
         <record model="account.account.template" id="173">
             <field name="name">Etablissements de crédit</field>
             <field name="code">173</field>
-            <field name="close_method">none</field>
             <field name="kind">view</field>
-            <field name="type" eval="False"/>
+            <field name="type" ref="passif_VIII_A_4"/>
             <field name="parent" ref="17"/>
         </record>
 
         <record model="account.account.template" id="1730">
             <field name="name">Dettes en compte</field>
             <field name="code">1730</field>
-            <field name="close_method">none</field>
             <field name="kind">view</field>
-            <field name="type" eval="False"/>
+            <field name="type" ref="passif_VIII_A_4"/>
             <field name="parent" ref="173"/>
         </record>
 
         <record model="account.account.template" id="1731">
             <field name="name">Promesses</field>
             <field name="code">1731</field>
-            <field name="close_method">none</field>
             <field name="kind">view</field>
-            <field name="type" eval="False"/>
+            <field name="type" ref="passif_VIII_A_4"/>
             <field name="parent" ref="173"/>
         </record>
 
         <record model="account.account.template" id="1732">
             <field name="name">Crédits d'acceptation</field>
             <field name="code">1732</field>
-            <field name="close_method">none</field>
             <field name="kind">view</field>
-            <field name="type" eval="False"/>
+            <field name="type" ref="passif_VIII_A_4"/>
             <field name="parent" ref="173"/>
         </record>
 
         <record model="account.account.template" id="174">
             <field name="name">Autres emprunts</field>
             <field name="code">174</field>
-            <field name="reconcile" eval="True"/>
-            <field name="close_method">unreconciled</field>
+            <field name="deferral" eval="True"/>
             <field name="kind">other</field>
-            <field name="type" ref="account.account_type_liability_long_term"/>
+            <field name="type" ref="passif_VIII_A_5"/>
             <field name="parent" ref="17"/>
         </record>
 
         <record model="account.account.template" id="175">
             <field name="name">Dettes commerciales</field>
             <field name="code">175</field>
-            <field name="close_method">none</field>
             <field name="kind">view</field>
-            <field name="type" eval="False"/>
+            <field name="type" ref="passif_VIII_B"/>
             <field name="parent" ref="17"/>
         </record>
 
         <record model="account.account.template" id="1750">
             <field name="name">Fournisseurs</field>
             <field name="code">1750</field>
-            <field name="reconcile" eval="True"/>
-            <field name="close_method">unreconciled</field>
+            <field name="deferral" eval="True"/>
             <field name="kind">other</field>
-            <field name="type" ref="account.account_type_liability_long_term"/>
+            <field name="type" ref="passif_VIII_B_1"/>
             <field name="parent" ref="175"/>
         </record>
 
         <record model="account.account.template" id="1751">
             <field name="name">Effets à payer</field>
             <field name="code">1751</field>
-            <field name="reconcile" eval="True"/>
-            <field name="close_method">unreconciled</field>
+            <field name="deferral" eval="True"/>
             <field name="kind">other</field>
-            <field name="type" ref="account.account_type_liability_long_term"/>
+            <field name="type" ref="passif_VIII_B_2"/>
             <field name="parent" ref="175"/>
         </record>
 
         <record model="account.account.template" id="176">
             <field name="name">Acomptes reçus sur commandes</field>
             <field name="code">176</field>
-            <field name="reconcile" eval="True"/>
-            <field name="close_method">unreconciled</field>
+            <field name="deferral" eval="True"/>
             <field name="kind">other</field>
-            <field name="type" ref="account.account_type_liability_long_term"/>
+            <field name="type" ref="passif_VIII_C"/>
             <field name="parent" ref="17"/>
         </record>
 
         <record model="account.account.template" id="178">
             <field name="name">Cautionnements reçus en numéraires</field>
             <field name="code">178</field>
-            <field name="reconcile" eval="True"/>
-            <field name="close_method">unreconciled</field>
+            <field name="deferral" eval="True"/>
             <field name="kind">other</field>
-            <field name="type" ref="account.account_type_liability_long_term"/>
+            <field name="type" ref="passif_VIII_D"/>
             <field name="parent" ref="17"/>
         </record>
 
         <record model="account.account.template" id="179">
             <field name="name">Dettes diverses</field>
             <field name="code">179</field>
-            <field name="reconcile" eval="True"/>
-            <field name="close_method">unreconciled</field>
-            <field name="kind">other</field>
-            <field name="type" ref="account.account_type_liability_long_term"/>
+            <field name="deferral" eval="True"/>
+            <field name="kind">view</field>
+            <field name="type" ref="passif_VIII_D"/>
             <field name="parent" ref="17"/>
         </record>
-
-        <record model="account.account.template" id="18">
-            <field name="name">Comptes de liaison des établissements et succursales</field>
-            <field name="code">18</field>
-            <field name="close_method">none</field>
-            <field name="kind">view</field>
-            <field name="type" eval="False"/>
-            <field name="parent" ref="1"/>
+        <record model="account.account.template" id="1790">
+            <field name="name">Productives d'intérêts</field>
+            <field name="code">1790</field>
+            <field name="deferral" eval="True"/>
+            <field name="kind">other</field>
+            <field name="type" ref="passif_VIII_D"/>
+            <field name="parent" ref="179"/>
+        </record>
+        <record model="account.account.template" id="1791">
+            <field name="name">Non-productives d'intérêts ou assorties d'un intérêt anormalement faible</field>
+            <field name="code">1791</field>
+            <field name="deferral" eval="True"/>
+            <field name="kind">other</field>
+            <field name="type" ref="passif_VIII_D"/>
+            <field name="parent" ref="179"/>
+        </record>
+        <record model="account.account.template" id="1792">
+            <field name="name">Cautionnements reçus en numéraire</field>
+            <field name="code">1792</field>
+            <field name="deferral" eval="True"/>
+            <field name="kind">other</field>
+            <field name="type" ref="passif_VIII_D"/>
+            <field name="parent" ref="179"/>
         </record>
 
         <record model="account.account.template" id="2">
             <field name="name">Frais d'établissement, actifs immobilisés et créances à plus d'un an</field>
             <field name="code">2</field>
-            <field name="close_method">none</field>
             <field name="kind">view</field>
-            <field name="type" eval="False"/>
             <field name="parent" ref="root"/>
         </record>
 
         <record model="account.account.template" id="20">
             <field name="name">Frais d'établissement</field>
             <field name="code">20</field>
-            <field name="close_method">none</field>
             <field name="kind">view</field>
-            <field name="type" eval="False"/>
+            <field name="type" ref="actif_I"/>
             <field name="parent" ref="2"/>
         </record>
 
         <record model="account.account.template" id="200">
             <field name="name">Frais de constitution et d'augmentation de capital</field>
             <field name="code">200</field>
-            <field name="close_method">none</field>
-            <field name="kind">view</field>
-            <field name="type" eval="False"/>
+            <field name="deferral" eval="True"/>
+            <field name="kind">other</field>
+            <field name="type" ref="actif_I"/>
             <field name="parent" ref="20"/>
         </record>
 
-        <record model="account.account.template" id="2000">
-            <field name="name">Frais de constitution et d'augmentation de capital</field>
-            <field name="code">2000</field>
-            <field name="close_method">balance</field>
-            <field name="kind">other</field>
-            <field name="type" ref="account.account_type_asset_long_term"/>
-            <field name="parent" ref="200"/>
-        </record>
-
-        <record model="account.account.template" id="2009">
-            <field name="name">Amortissements sur frais de constitution et d'augmentation de capital</field>
-            <field name="code">2009</field>
-            <field name="close_method">balance</field>
-            <field name="kind">other</field>
-            <field name="type" ref="account.account_type_asset_long_term"/>
-            <field name="parent" ref="200"/>
-        </record>
-
         <record model="account.account.template" id="201">
-            <field name="name">Frais d'émission d'emprunts et primes de remboursement</field>
+            <field name="name">Frais d'émission d'emprunts</field>
             <field name="code">201</field>
-            <field name="close_method">none</field>
-            <field name="kind">view</field>
-            <field name="type" eval="False"/>
+            <field name="deferral" eval="True"/>
+            <field name="kind">other</field>
+            <field name="type" ref="actif_I"/>
             <field name="parent" ref="20"/>
         </record>
 
-        <record model="account.account.template" id="2010">
-            <field name="name">Agios sur emprunts et frais d'émission d'emprunts</field>
-            <field name="code">2010</field>
-            <field name="close_method">balance</field>
-            <field name="kind">other</field>
-            <field name="type" ref="account.account_type_asset_long_term"/>
-            <field name="parent" ref="201"/>
-        </record>
-
-        <record model="account.account.template" id="2019">
-            <field name="name">Amortissements sur agios sur emprunts et frais d'émission d'emprunts</field>
-            <field name="code">2019</field>
-            <field name="close_method">balance</field>
-            <field name="kind">other</field>
-            <field name="type" ref="account.account_type_asset_long_term"/>
-            <field name="parent" ref="201"/>
-        </record>
-
         <record model="account.account.template" id="202">
             <field name="name">Autres frais d'établissement</field>
             <field name="code">202</field>
-            <field name="close_method">none</field>
-            <field name="kind">view</field>
-            <field name="type" eval="False"/>
+            <field name="deferral" eval="True"/>
+            <field name="kind">other</field>
+            <field name="type" ref="actif_I"/>
             <field name="parent" ref="20"/>
         </record>
 
-        <record model="account.account.template" id="2020">
-            <field name="name">Autres frais d'établissement</field>
-            <field name="code">2020</field>
-            <field name="close_method">balance</field>
-            <field name="kind">other</field>
-            <field name="type" ref="account.account_type_asset_long_term"/>
-            <field name="parent" ref="202"/>
-        </record>
-
-        <record model="account.account.template" id="2029">
-            <field name="name">Amortissements sur autres frais d'établissement</field>
-            <field name="code">2029</field>
-            <field name="close_method">balance</field>
-            <field name="kind">other</field>
-            <field name="type" ref="account.account_type_asset_long_term"/>
-            <field name="parent" ref="202"/>
-        </record>
-
-        <record model="account.account.template" id="203">
-            <field name="name">Intérêts intercalaires</field>
-            <field name="code">203</field>
-            <field name="close_method">none</field>
-            <field name="kind">view</field>
-            <field name="type" eval="False"/>
-            <field name="parent" ref="20"/>
-        </record>
-
-        <record model="account.account.template" id="2030">
-            <field name="name">Intérêts intercalaires</field>
-            <field name="code">2030</field>
-            <field name="close_method">balance</field>
-            <field name="kind">other</field>
-            <field name="type" ref="account.account_type_asset_long_term"/>
-            <field name="parent" ref="203"/>
-        </record>
-
-        <record model="account.account.template" id="2039">
-            <field name="name">Amortissements sur intérêts intercalaires</field>
-            <field name="code">2039</field>
-            <field name="close_method">balance</field>
-            <field name="kind">other</field>
-            <field name="type" ref="account.account_type_asset_long_term"/>
-            <field name="parent" ref="203"/>
-        </record>
-
         <record model="account.account.template" id="204">
             <field name="name">Frais de restructuration</field>
             <field name="code">204</field>
-            <field name="close_method">none</field>
-            <field name="kind">view</field>
-            <field name="type" eval="False"/>
+            <field name="deferral" eval="True"/>
+            <field name="kind">other</field>
+            <field name="type" ref="actif_I"/>
             <field name="parent" ref="20"/>
         </record>
 
-        <record model="account.account.template" id="2040">
-            <field name="name">Coût des frais de restructuration</field>
-            <field name="code">2040</field>
-            <field name="close_method">balance</field>
-            <field name="kind">other</field>
-            <field name="type" ref="account.account_type_asset_long_term"/>
-            <field name="parent" ref="204"/>
-        </record>
-
-        <record model="account.account.template" id="2049">
-            <field name="name">Amortissements sur frais de restructuration</field>
-            <field name="code">2049</field>
-            <field name="close_method">balance</field>
-            <field name="kind">other</field>
-            <field name="type" ref="account.account_type_asset_long_term"/>
-            <field name="parent" ref="204"/>
-        </record>
-
         <record model="account.account.template" id="21">
             <field name="name">Immobilisations incorporelles</field>
             <field name="code">21</field>
-            <field name="close_method">none</field>
             <field name="kind">view</field>
-            <field name="type" eval="False"/>
+            <field name="type" ref="actif_II"/>
             <field name="parent" ref="2"/>
         </record>
 
         <record model="account.account.template" id="210">
             <field name="name">Frais de recherche et de développement</field>
             <field name="code">210</field>
-            <field name="close_method">none</field>
-            <field name="kind">view</field>
-            <field name="type" eval="False"/>
+            <field name="deferral" eval="True"/>
+            <field name="kind">other</field>
+            <field name="type" ref="actif_II"/>
             <field name="parent" ref="21"/>
         </record>
 
-        <record model="account.account.template" id="2100">
-            <field name="name">Frais de recherche et de mise au point</field>
-            <field name="code">2100</field>
-            <field name="close_method">balance</field>
-            <field name="kind">other</field>
-            <field name="type" ref="account.account_type_asset_long_term"/>
-            <field name="parent" ref="210"/>
-        </record>
-
-        <record model="account.account.template" id="2108">
-            <field name="name">Plus-values actées sur frais de recherche et de mise au point</field>
-            <field name="code">2108</field>
-            <field name="close_method">balance</field>
-            <field name="kind">other</field>
-            <field name="type" ref="account.account_type_asset_long_term"/>
-            <field name="parent" ref="210"/>
-        </record>
-
-        <record model="account.account.template" id="2109">
-            <field name="name">Amortissements sur frais de recherche et de mise au point</field>
-            <field name="code">2109</field>
-            <field name="close_method">balance</field>
-            <field name="kind">other</field>
-            <field name="type" ref="account.account_type_asset_long_term"/>
-            <field name="parent" ref="210"/>
-        </record>
-
         <record model="account.account.template" id="211">
             <field name="name">Concessions, brevets, licences, savoir-faire, marques et droits similaires</field>
             <field name="code">211</field>
-            <field name="close_method">none</field>
-            <field name="kind">view</field>
-            <field name="type" eval="False"/>
+            <field name="deferral" eval="True"/>
+            <field name="kind">other</field>
+            <field name="type" ref="actif_II"/>
             <field name="parent" ref="21"/>
         </record>
 
-        <record model="account.account.template" id="2110">
-            <field name="name">Concessions, brevets, licences, savoir-faire, marques, etc...</field>
-            <field name="code">2110</field>
-            <field name="close_method">balance</field>
-            <field name="kind">other</field>
-            <field name="type" ref="account.account_type_asset_long_term"/>
-            <field name="parent" ref="211"/>
-        </record>
-
-        <record model="account.account.template" id="2118">
-            <field name="name">Plus-values actées sur concessions, brevets, etc...</field>
-            <field name="code">2118</field>
-            <field name="close_method">balance</field>
-            <field name="kind">other</field>
-            <field name="type" ref="account.account_type_asset_long_term"/>
-            <field name="parent" ref="211"/>
-        </record>
-
-        <record model="account.account.template" id="2119">
-            <field name="name">Amortissements sur concessions, brevets, etc...</field>
-            <field name="code">2119</field>
-            <field name="close_method">balance</field>
-            <field name="kind">other</field>
-            <field name="type" ref="account.account_type_asset_long_term"/>
-            <field name="parent" ref="211"/>
-        </record>
-
         <record model="account.account.template" id="212">
             <field name="name">Goodwill</field>
             <field name="code">212</field>
-            <field name="close_method">none</field>
-            <field name="kind">view</field>
-            <field name="type" eval="False"/>
+            <field name="deferral" eval="True"/>
+            <field name="kind">other</field>
+            <field name="type" ref="actif_II"/>
             <field name="parent" ref="21"/>
         </record>
 
-        <record model="account.account.template" id="2120">
-            <field name="name">Coût d'acquisition</field>
-            <field name="code">2120</field>
-            <field name="close_method">balance</field>
-            <field name="kind">other</field>
-            <field name="type" ref="account.account_type_asset_long_term"/>
-            <field name="parent" ref="212"/>
-        </record>
-
-        <record model="account.account.template" id="2128">
-            <field name="name">Plus-values actées</field>
-            <field name="code">2128</field>
-            <field name="close_method">balance</field>
-            <field name="kind">other</field>
-            <field name="type" ref="account.account_type_asset_long_term"/>
-            <field name="parent" ref="212"/>
-        </record>
-
-        <record model="account.account.template" id="2129">
-            <field name="name">Amortissements sur goodwill</field>
-            <field name="code">2129</field>
-            <field name="close_method">balance</field>
-            <field name="kind">other</field>
-            <field name="type" ref="account.account_type_asset_long_term"/>
-            <field name="parent" ref="212"/>
-        </record>
-
         <record model="account.account.template" id="213">
             <field name="name">Acomptes versés</field>
             <field name="code">213</field>
-            <field name="close_method">balance</field>
+            <field name="deferral" eval="True"/>
             <field name="kind">other</field>
-            <field name="type" ref="account.account_type_asset_long_term"/>
+            <field name="type" ref="actif_II"/>
             <field name="parent" ref="21"/>
         </record>
 
         <record model="account.account.template" id="22">
             <field name="name">Terrains et constructions</field>
             <field name="code">22</field>
-            <field name="close_method">none</field>
             <field name="kind">view</field>
-            <field name="type" eval="False"/>
+            <field name="type" ref="actif_III_A"/>
             <field name="parent" ref="2"/>
         </record>
 
         <record model="account.account.template" id="220">
             <field name="name">Terrains</field>
             <field name="code">220</field>
-            <field name="close_method">none</field>
-            <field name="kind">view</field>
-            <field name="type" eval="False"/>
+            <field name="deferral" eval="False"/>
+            <field name="kind">other</field>
+            <field name="type" ref="actif_III_A"/>
             <field name="parent" ref="22"/>
         </record>
 
-        <record model="account.account.template" id="2200">
-            <field name="name">Terrains</field>
-            <field name="code">2200</field>
-            <field name="close_method">balance</field>
-            <field name="kind">other</field>
-            <field name="type" ref="account.account_type_asset_long_term"/>
-            <field name="parent" ref="220"/>
-        </record>
-
-        <record model="account.account.template" id="2201">
-            <field name="name">Frais d'acquisition sur terrains</field>
-            <field name="code">2201</field>
-            <field name="close_method">balance</field>
-            <field name="kind">other</field>
-            <field name="type" ref="account.account_type_asset_long_term"/>
-            <field name="parent" ref="220"/>
-        </record>
-
-        <record model="account.account.template" id="2208">
-            <field name="name">Plus-values actées sur terrains</field>
-            <field name="code">2208</field>
-            <field name="close_method">balance</field>
-            <field name="kind">other</field>
-            <field name="type" ref="account.account_type_asset_long_term"/>
-            <field name="parent" ref="220"/>
-        </record>
-
-        <record model="account.account.template" id="2209">
-            <field name="name">Amortissements et réductions de valeur</field>
-            <field name="code">2209</field>
-            <field name="close_method">none</field>
-            <field name="kind">view</field>
-            <field name="type" eval="False"/>
-            <field name="parent" ref="220"/>
-        </record>
-
-        <record model="account.account.template" id="22090">
-            <field name="name">Amortissements sur frais d'acquisition</field>
-            <field name="code">22090</field>
-            <field name="close_method">balance</field>
-            <field name="kind">other</field>
-            <field name="type" ref="account.account_type_asset_long_term"/>
-            <field name="parent" ref="2209"/>
-        </record>
-
-        <record model="account.account.template" id="22091">
-            <field name="name">Réductions de valeur sur terrains</field>
-            <field name="code">22091</field>
-            <field name="close_method">balance</field>
-            <field name="kind">other</field>
-            <field name="type" ref="account.account_type_asset_long_term"/>
-            <field name="parent" ref="2209"/>
-        </record>
-
         <record model="account.account.template" id="221">
             <field name="name">Constructions</field>
             <field name="code">221</field>
-            <field name="close_method">none</field>
-            <field name="kind">view</field>
-            <field name="type" eval="False"/>
+            <field name="deferral" eval="False"/>
+            <field name="kind">other</field>
+            <field name="type" ref="actif_III_A"/>
             <field name="parent" ref="22"/>
         </record>
 
-        <record model="account.account.template" id="2210">
-            <field name="name">Bâtiments industriels</field>
-            <field name="code">2210</field>
-            <field name="close_method">balance</field>
-            <field name="kind">other</field>
-            <field name="type" ref="account.account_type_asset_long_term"/>
-            <field name="parent" ref="221"/>
-        </record>
-
-        <record model="account.account.template" id="2211">
-            <field name="name">Bâtiments administratifs et commerciaux</field>
-            <field name="code">2211</field>
-            <field name="close_method">balance</field>
-            <field name="kind">other</field>
-            <field name="type" ref="account.account_type_asset_long_term"/>
-            <field name="parent" ref="221"/>
-        </record>
-
-        <record model="account.account.template" id="2212">
-            <field name="name">Autres bâtiments d'exploitation</field>
-            <field name="code">2212</field>
-            <field name="close_method">balance</field>
-            <field name="kind">other</field>
-            <field name="type" ref="account.account_type_asset_long_term"/>
-            <field name="parent" ref="221"/>
-        </record>
-
-        <record model="account.account.template" id="2213">
-            <field name="name">Voies de transport et ouvrages d'art</field>
-            <field name="code">2213</field>
-            <field name="close_method">balance</field>
-            <field name="kind">other</field>
-            <field name="type" ref="account.account_type_asset_long_term"/>
-            <field name="parent" ref="221"/>
-        </record>
-
-        <record model="account.account.template" id="2215">
-            <field name="name">Constructions sur sol d'autrui</field>
-            <field name="code">2215</field>
-            <field name="close_method">balance</field>
-            <field name="kind">other</field>
-            <field name="type" ref="account.account_type_asset_long_term"/>
-            <field name="parent" ref="221"/>
-        </record>
-
-        <record model="account.account.template" id="2216">
-            <field name="name">Frais d'acquisition sur constructions</field>
-            <field name="code">2216</field>
-            <field name="close_method">balance</field>
-            <field name="kind">other</field>
-            <field name="type" ref="account.account_type_asset_long_term"/>
-            <field name="parent" ref="221"/>
-        </record>
-
-        <record model="account.account.template" id="2218">
-            <field name="name">Plus-values actées</field>
-            <field name="code">2218</field>
-            <field name="close_method">none</field>
-            <field name="kind">view</field>
-            <field name="type" eval="False"/>
-            <field name="parent" ref="221"/>
-        </record>
-
-        <record model="account.account.template" id="22180">
-            <field name="name">Sur bâtiments industriels</field>
-            <field name="code">22180</field>
-            <field name="close_method">balance</field>
-            <field name="kind">other</field>
-            <field name="type" ref="account.account_type_asset_long_term"/>
-            <field name="parent" ref="2218"/>
-        </record>
-
-        <record model="account.account.template" id="22181">
-            <field name="name">Sur bâtiments administratifs et commerciaux</field>
-            <field name="code">22181</field>
-            <field name="close_method">balance</field>
-            <field name="kind">other</field>
-            <field name="type" ref="account.account_type_asset_long_term"/>
-            <field name="parent" ref="2218"/>
-        </record>
-
-        <record model="account.account.template" id="22182">
-            <field name="name">Sur autres bâtiments d'exploitation</field>
-            <field name="code">22182</field>
-            <field name="close_method">balance</field>
-            <field name="kind">other</field>
-            <field name="type" ref="account.account_type_asset_long_term"/>
-            <field name="parent" ref="2218"/>
-        </record>
-
-        <record model="account.account.template" id="22184">
-            <field name="name">Sur voies de transport et ouvrages d'art</field>
-            <field name="code">22184</field>
-            <field name="close_method">balance</field>
-            <field name="kind">other</field>
-            <field name="type" ref="account.account_type_asset_long_term"/>
-            <field name="parent" ref="2218"/>
-        </record>
-
-        <record model="account.account.template" id="2219">
-            <field name="name">Amortissements sur constructions</field>
-            <field name="code">2219</field>
-            <field name="close_method">none</field>
-            <field name="kind">view</field>
-            <field name="type" eval="False"/>
-            <field name="parent" ref="221"/>
-        </record>
-
-        <record model="account.account.template" id="22190">
-            <field name="name">Sur bâtiments industriels</field>
-            <field name="code">22190</field>
-            <field name="close_method">balance</field>
-            <field name="kind">other</field>
-            <field name="type" ref="account.account_type_asset_long_term"/>
-            <field name="parent" ref="2219"/>
-        </record>
-
-        <record model="account.account.template" id="22191">
-            <field name="name">Sur bâtiments administratifs et commerciaux</field>
-            <field name="code">22191</field>
-            <field name="close_method">balance</field>
-            <field name="kind">other</field>
-            <field name="type" ref="account.account_type_asset_long_term"/>
-            <field name="parent" ref="2219"/>
-        </record>
-
-        <record model="account.account.template" id="22192">
-            <field name="name">Sur autres bâtiments d'exploitation</field>
-            <field name="code">22192</field>
-            <field name="close_method">balance</field>
-            <field name="kind">other</field>
-            <field name="type" ref="account.account_type_asset_long_term"/>
-            <field name="parent" ref="2219"/>
-        </record>
-
-        <record model="account.account.template" id="22194">
-            <field name="name">Sur voies de transport et ouvrages d'art</field>
-            <field name="code">22194</field>
-            <field name="close_method">balance</field>
-            <field name="kind">other</field>
-            <field name="type" ref="account.account_type_asset_long_term"/>
-            <field name="parent" ref="2219"/>
-        </record>
-
-        <record model="account.account.template" id="22195">
-            <field name="name">Sur constructions sur sol d'autrui</field>
-            <field name="code">22195</field>
-            <field name="close_method">balance</field>
-            <field name="kind">other</field>
-            <field name="type" ref="account.account_type_asset_long_term"/>
-            <field name="parent" ref="2219"/>
-        </record>
-
-        <record model="account.account.template" id="22196">
-            <field name="name">Sur frais d'acquisition sur constructions</field>
-            <field name="code">22196</field>
-            <field name="close_method">balance</field>
-            <field name="kind">other</field>
-            <field name="type" ref="account.account_type_asset_long_term"/>
-            <field name="parent" ref="2219"/>
-        </record>
-
-        <record model="account.account.template" id="222">
-            <field name="name">Terrains bâtis</field>
-            <field name="code">222</field>
-            <field name="close_method">none</field>
-            <field name="kind">view</field>
-            <field name="type" eval="False"/>
-            <field name="parent" ref="22"/>
-        </record>
-
-        <record model="account.account.template" id="2220">
-            <field name="name">Valeur d'acquisition</field>
-            <field name="code">2220</field>
-            <field name="close_method">none</field>
-            <field name="kind">view</field>
-            <field name="type" eval="False"/>
-            <field name="parent" ref="222"/>
-        </record>
-
-        <record model="account.account.template" id="22200">
-            <field name="name">Bâtiments industriels</field>
-            <field name="code">22200</field>
-            <field name="close_method">balance</field>
-            <field name="kind">other</field>
-            <field name="type" ref="account.account_type_asset_long_term"/>
-            <field name="parent" ref="2220"/>
-        </record>
-
-        <record model="account.account.template" id="22201">
-            <field name="name">Bâtiments administratifs et commerciaux</field>
-            <field name="code">22201</field>
-            <field name="close_method">balance</field>
-            <field name="kind">other</field>
-            <field name="type" ref="account.account_type_asset_long_term"/>
-            <field name="parent" ref="2220"/>
-        </record>
-
-        <record model="account.account.template" id="22202">
-            <field name="name">Autres bâtiments d'exploitation</field>
-            <field name="code">22202</field>
-            <field name="close_method">balance</field>
-            <field name="kind">other</field>
-            <field name="type" ref="account.account_type_asset_long_term"/>
-            <field name="parent" ref="2220"/>
-        </record>
-
-        <record model="account.account.template" id="22203">
-            <field name="name">Voies de transport et ouvrages d'art</field>
-            <field name="code">22203</field>
-            <field name="close_method">balance</field>
-            <field name="kind">other</field>
-            <field name="type" ref="account.account_type_asset_long_term"/>
-            <field name="parent" ref="2220"/>
-        </record>
-
-        <record model="account.account.template" id="22204">
-            <field name="name">Frais d'acquisition des terrains à bâtir</field>
-            <field name="code">22204</field>
-            <field name="close_method">balance</field>
-            <field name="kind">other</field>
-            <field name="type" ref="account.account_type_asset_long_term"/>
-            <field name="parent" ref="2220"/>
-        </record>
-
-        <record model="account.account.template" id="2228">
-            <field name="name">Plus-values actées</field>
-            <field name="code">2228</field>
-            <field name="close_method">none</field>
-            <field name="kind">view</field>
-            <field name="type" eval="False"/>
-            <field name="parent" ref="222"/>
-        </record>
-
-        <record model="account.account.template" id="22280">
-            <field name="name">Sur bâtiments industriels</field>
-            <field name="code">22280</field>
-            <field name="close_method">balance</field>
-            <field name="kind">other</field>
-            <field name="type" ref="account.account_type_asset_long_term"/>
-            <field name="parent" ref="2228"/>
-        </record>
-
-        <record model="account.account.template" id="22281">
-            <field name="name">Sur bâtiments administratifs et commerciaux</field>
-            <field name="code">22281</field>
-            <field name="close_method">balance</field>
-            <field name="kind">other</field>
-            <field name="type" ref="account.account_type_asset_long_term"/>
-            <field name="parent" ref="2228"/>
-        </record>
-
-        <record model="account.account.template" id="22282">
-            <field name="name">Sur autres bâtiments d'exploitation</field>
-            <field name="code">22282</field>
-            <field name="close_method">balance</field>
-            <field name="kind">other</field>
-            <field name="type" ref="account.account_type_asset_long_term"/>
-            <field name="parent" ref="2228"/>
-        </record>
-
-        <record model="account.account.template" id="22283">
-            <field name="name">Sur voies de transport et ouvrages d'art</field>
-            <field name="code">22283</field>
-            <field name="close_method">balance</field>
-            <field name="kind">other</field>
-            <field name="type" ref="account.account_type_asset_long_term"/>
-            <field name="parent" ref="2228"/>
-        </record>
-
-        <record model="account.account.template" id="2229">
-            <field name="name">Amortissements sur terrains bâtis</field>
-            <field name="code">2229</field>
-            <field name="close_method">none</field>
-            <field name="kind">view</field>
-            <field name="type" eval="False"/>
-            <field name="parent" ref="222"/>
-        </record>
-
-        <record model="account.account.template" id="22290">
-            <field name="name">Sur bâtiments industriels</field>
-            <field name="code">22290</field>
-            <field name="close_method">balance</field>
-            <field name="kind">other</field>
-            <field name="type" ref="account.account_type_asset_long_term"/>
-            <field name="parent" ref="2229"/>
-        </record>
-
-        <record model="account.account.template" id="22291">
-            <field name="name">Sur bâtiments administratifs et commerciaux</field>
-            <field name="code">22291</field>
-            <field name="close_method">balance</field>
-            <field name="kind">other</field>
-            <field name="type" ref="account.account_type_asset_long_term"/>
-            <field name="parent" ref="2229"/>
-        </record>
-
-        <record model="account.account.template" id="22292">
-            <field name="name">Sur autres bâtiments d'exploitation</field>
-            <field name="code">22292</field>
-            <field name="close_method">balance</field>
-            <field name="kind">other</field>
-            <field name="type" ref="account.account_type_asset_long_term"/>
-            <field name="parent" ref="2229"/>
-        </record>
-
-        <record model="account.account.template" id="22293">
-            <field name="name">Sur voies de transport et ouvrages d'art</field>
-            <field name="code">22293</field>
-            <field name="close_method">balance</field>
-            <field name="kind">other</field>
-            <field name="type" ref="account.account_type_asset_long_term"/>
-            <field name="parent" ref="2229"/>
-        </record>
-
-        <record model="account.account.template" id="22294">
-            <field name="name">Sur frais d'acquisition des terrains bâtis</field>
-            <field name="code">22294</field>
-            <field name="close_method">balance</field>
-            <field name="kind">other</field>
-            <field name="type" ref="account.account_type_asset_long_term"/>
-            <field name="parent" ref="2229"/>
-        </record>
-
-        <record model="account.account.template" id="223">
-            <field name="name">Autres droits réels sur des immeubles</field>
-            <field name="code">223</field>
-            <field name="close_method">none</field>
-            <field name="kind">view</field>
-            <field name="type" eval="False"/>
-            <field name="parent" ref="22"/>
-        </record>
-
-        <record model="account.account.template" id="2230">
-            <field name="name">Valeur d'acquisition</field>
-            <field name="code">2230</field>
-            <field name="close_method">balance</field>
-            <field name="kind">other</field>
-            <field name="type" ref="account.account_type_asset_long_term"/>
-            <field name="parent" ref="223"/>
-        </record>
-
-        <record model="account.account.template" id="2238">
-            <field name="name">Plus-values actées</field>
-            <field name="code">2238</field>
-            <field name="close_method">balance</field>
-            <field name="kind">other</field>
-            <field name="type" ref="account.account_type_asset_long_term"/>
-            <field name="parent" ref="223"/>
-        </record>
-
-        <record model="account.account.template" id="2239">
-            <field name="name">Amortissements</field>
-            <field name="code">2239</field>
-            <field name="close_method">balance</field>
-            <field name="kind">other</field>
-            <field name="type" ref="account.account_type_asset_long_term"/>
-            <field name="parent" ref="223"/>
-        </record>
-
         <record model="account.account.template" id="23">
             <field name="name">Installations, machines et outillage</field>
             <field name="code">23</field>
-            <field name="close_method">none</field>
             <field name="kind">view</field>
-            <field name="type" eval="False"/>
+            <field name="type" ref="actif_III_B"/>
             <field name="parent" ref="2"/>
         </record>
 
-        <record model="account.account.template" id="230">
-            <field name="name">Installations</field>
-            <field name="code">230</field>
-            <field name="close_method">none</field>
-            <field name="kind">view</field>
-            <field name="type" eval="False"/>
-            <field name="parent" ref="23"/>
-        </record>
-
-        <record model="account.account.template" id="2300">
-            <field name="name">Installations bâtiments industriels</field>
-            <field name="code">2300</field>
-            <field name="close_method">balance</field>
-            <field name="kind">other</field>
-            <field name="type" ref="account.account_type_asset_long_term"/>
-            <field name="parent" ref="230"/>
-        </record>
-
-        <record model="account.account.template" id="2301">
-            <field name="name">Installations bâtiments administratifs et commerciaux</field>
-            <field name="code">2301</field>
-            <field name="close_method">balance</field>
-            <field name="kind">other</field>
-            <field name="type" ref="account.account_type_asset_long_term"/>
-            <field name="parent" ref="230"/>
-        </record>
-
-        <record model="account.account.template" id="2302">
-            <field name="name">Installations bâtiments d'exploitation</field>
-            <field name="code">2302</field>
-            <field name="close_method">balance</field>
-            <field name="kind">other</field>
-            <field name="type" ref="account.account_type_asset_long_term"/>
-            <field name="parent" ref="230"/>
-        </record>
-
-        <record model="account.account.template" id="2303">
-            <field name="name">Installations voies de transport et ouvrages d'art</field>
-            <field name="code">2303</field>
-            <field name="close_method">balance</field>
-            <field name="kind">other</field>
-            <field name="type" ref="account.account_type_asset_long_term"/>
-            <field name="parent" ref="230"/>
-        </record>
-
         <record model="account.account.template" id="231">
-            <field name="name">Machines</field>
+            <field name="name">Installations, machines et outillage appartenant à l'association en plein propriété</field>
             <field name="code">231</field>
-            <field name="close_method">balance</field>
+            <field name="deferral" eval="True"/>
             <field name="kind">other</field>
-            <field name="type" ref="account.account_type_asset_long_term"/>
+            <field name="type" ref="actif_III_B"/>
             <field name="parent" ref="23"/>
         </record>
 
-        <record model="account.account.template" id="237">
-            <field name="name">Outillage</field>
-            <field name="code">237</field>
-            <field name="close_method">balance</field>
+        <record model="account.account.template" id="232">
+            <field name="name">Autres installation,s, machines et outillage</field>
+            <field name="code">232</field>
+            <field name="deferral" eval="True"/>
             <field name="kind">other</field>
-            <field name="type" ref="account.account_type_asset_long_term"/>
+            <field name="type" ref="actif_III_B"/>
             <field name="parent" ref="23"/>
         </record>
 
-        <record model="account.account.template" id="238">
-            <field name="name">Plus-values actées</field>
-            <field name="code">238</field>
-            <field name="close_method">none</field>
-            <field name="kind">view</field>
-            <field name="type" eval="False"/>
-            <field name="parent" ref="23"/>
-        </record>
-
-        <record model="account.account.template" id="2380">
-            <field name="name">Plus-values actées sur installations</field>
-            <field name="code">2380</field>
-            <field name="close_method">balance</field>
-            <field name="kind">other</field>
-            <field name="type" ref="account.account_type_asset_long_term"/>
-            <field name="parent" ref="238"/>
-        </record>
-
-        <record model="account.account.template" id="2381">
-            <field name="name">Plus-values actées sur machines</field>
-            <field name="code">2381</field>
-            <field name="close_method">balance</field>
-            <field name="kind">other</field>
-            <field name="type" ref="account.account_type_asset_long_term"/>
-            <field name="parent" ref="238"/>
-        </record>
-
-        <record model="account.account.template" id="2382">
-            <field name="name">Plus-values actées sur outillage</field>
-            <field name="code">2382</field>
-            <field name="close_method">balance</field>
-            <field name="kind">other</field>
-            <field name="type" ref="account.account_type_asset_long_term"/>
-            <field name="parent" ref="238"/>
-        </record>
-
-        <record model="account.account.template" id="239">
-            <field name="name">Amortissements actés</field>
-            <field name="code">239</field>
-            <field name="close_method">none</field>
-            <field name="kind">view</field>
-            <field name="type" eval="False"/>
-            <field name="parent" ref="23"/>
-        </record>
-
-        <record model="account.account.template" id="2390">
-            <field name="name">Amortissements actés sur installations</field>
-            <field name="code">2390</field>
-            <field name="close_method">balance</field>
-            <field name="kind">other</field>
-            <field name="type" ref="account.account_type_asset_long_term"/>
-            <field name="parent" ref="239"/>
-        </record>
-
-        <record model="account.account.template" id="2391">
-            <field name="name">Amortissements actés sur machines</field>
-            <field name="code">2391</field>
-            <field name="close_method">balance</field>
-            <field name="kind">other</field>
-            <field name="type" ref="account.account_type_asset_long_term"/>
-            <field name="parent" ref="239"/>
-        </record>
-
-        <record model="account.account.template" id="2392">
-            <field name="name">Amortissements actés sur outillage</field>
-            <field name="code">2392</field>
-            <field name="close_method">balance</field>
-            <field name="kind">other</field>
-            <field name="type" ref="account.account_type_asset_long_term"/>
-            <field name="parent" ref="239"/>
-        </record>
-
         <record model="account.account.template" id="24">
             <field name="name">Mobilier et matériel roulant</field>
             <field name="code">24</field>
-            <field name="close_method">none</field>
             <field name="kind">view</field>
-            <field name="type" eval="False"/>
+            <field name="type" ref="actif_III_C"/>
             <field name="parent" ref="2"/>
         </record>
 
-        <record model="account.account.template" id="240">
-            <field name="name">Mobilier</field>
-            <field name="code">240</field>
-            <field name="close_method">none</field>
-            <field name="kind">view</field>
-            <field name="type" eval="False"/>
-            <field name="parent" ref="24"/>
-        </record>
-
-        <record model="account.account.template" id="2400">
-            <field name="name">Mobilier</field>
-            <field name="code">2400</field>
-            <field name="close_method">none</field>
-            <field name="kind">view</field>
-            <field name="type" eval="False"/>
-            <field name="parent" ref="240"/>
-        </record>
-
-        <record model="account.account.template" id="24000">
-            <field name="name">Mobilier des bâtiments industriels</field>
-            <field name="code">24000</field>
-            <field name="close_method">balance</field>
-            <field name="kind">other</field>
-            <field name="type" ref="account.account_type_asset_long_term"/>
-            <field name="parent" ref="2400"/>
-        </record>
-
-        <record model="account.account.template" id="24001">
-            <field name="name">Mobilier des bâtiments administratifs et commerciaux</field>
-            <field name="code">24001</field>
-            <field name="close_method">balance</field>
-            <field name="kind">other</field>
-            <field name="type" ref="account.account_type_asset_long_term"/>
-            <field name="parent" ref="2400"/>
-        </record>
-
-        <record model="account.account.template" id="24002">
-            <field name="name">Mobilier des autres bâtiments d'exploitation</field>
-            <field name="code">24002</field>
-            <field name="close_method">balance</field>
-            <field name="kind">other</field>
-            <field name="type" ref="account.account_type_asset_long_term"/>
-            <field name="parent" ref="2400"/>
-        </record>
-
-        <record model="account.account.template" id="24003">
-            <field name="name">Mobilier oeuvres sociales</field>
-            <field name="code">24003</field>
-            <field name="close_method">balance</field>
-            <field name="kind">other</field>
-            <field name="type" ref="account.account_type_asset_long_term"/>
-            <field name="parent" ref="2400"/>
-        </record>
-
-        <record model="account.account.template" id="2401">
-            <field name="name">Matériel de bureau et de service social</field>
-            <field name="code">2401</field>
-            <field name="close_method">none</field>
-            <field name="kind">view</field>
-            <field name="type" eval="False"/>
-            <field name="parent" ref="240"/>
-        </record>
-
-        <record model="account.account.template" id="24010">
-            <field name="name">Des bâtiments industriels</field>
-            <field name="code">24010</field>
-            <field name="close_method">balance</field>
-            <field name="kind">other</field>
-            <field name="type" ref="account.account_type_asset_long_term"/>
-            <field name="parent" ref="2401"/>
-        </record>
-
-        <record model="account.account.template" id="24011">
-            <field name="name">Des bâtiments administratifs et commerciaux</field>
-            <field name="code">24011</field>
-            <field name="close_method">balance</field>
-            <field name="kind">other</field>
-            <field name="type" ref="account.account_type_asset_long_term"/>
-            <field name="parent" ref="2401"/>
-        </record>
-
-        <record model="account.account.template" id="24012">
-            <field name="name">Des autres bâtiments d'exploitation</field>
-            <field name="code">24012</field>
-            <field name="close_method">balance</field>
-            <field name="kind">other</field>
-            <field name="type" ref="account.account_type_asset_long_term"/>
-            <field name="parent" ref="2401"/>
-        </record>
-
-        <record model="account.account.template" id="24013">
-            <field name="name">Des oeuvres sociales</field>
-            <field name="code">24013</field>
-            <field name="close_method">balance</field>
-            <field name="kind">other</field>
-            <field name="type" ref="account.account_type_asset_long_term"/>
-            <field name="parent" ref="2401"/>
-        </record>
-
-        <record model="account.account.template" id="2408">
-            <field name="name">Plus-values actées</field>
-            <field name="code">2408</field>
-            <field name="close_method">none</field>
-            <field name="kind">view</field>
-            <field name="type" eval="False"/>
-            <field name="parent" ref="240"/>
-        </record>
-
-        <record model="account.account.template" id="24080">
-            <field name="name">Plus-values actées sur mobilier</field>
-            <field name="code">24080</field>
-            <field name="close_method">balance</field>
-            <field name="kind">other</field>
-            <field name="type" ref="account.account_type_asset_long_term"/>
-            <field name="parent" ref="2408"/>
-        </record>
-
-        <record model="account.account.template" id="24081">
-            <field name="name">Plus-values actées sur matériel de bureau et service social</field>
-            <field name="code">24081</field>
-            <field name="close_method">balance</field>
-            <field name="kind">other</field>
-            <field name="type" ref="account.account_type_asset_long_term"/>
-            <field name="parent" ref="2408"/>
-        </record>
-
-        <record model="account.account.template" id="2409">
-            <field name="name">Amortissements</field>
-            <field name="code">2409</field>
-            <field name="close_method">none</field>
-            <field name="kind">view</field>
-            <field name="type" eval="False"/>
-            <field name="parent" ref="240"/>
-        </record>
-
-        <record model="account.account.template" id="24090">
-            <field name="name">Amortissements sur mobilier</field>
-            <field name="code">24090</field>
-            <field name="close_method">balance</field>
-            <field name="kind">other</field>
-            <field name="type" ref="account.account_type_asset_long_term"/>
-            <field name="parent" ref="2409"/>
-        </record>
-
-        <record model="account.account.template" id="24091">
-            <field name="name">Amortissements sur matériel de bureau et service social</field>
-            <field name="code">24091</field>
-            <field name="close_method">balance</field>
-            <field name="kind">other</field>
-            <field name="type" ref="account.account_type_asset_long_term"/>
-            <field name="parent" ref="2409"/>
-        </record>
-
         <record model="account.account.template" id="241">
-            <field name="name">Matériel roulant</field>
+            <field name="name">Mobilier et matériel roulant appartenant à l'association en pleine propriété</field>
             <field name="code">241</field>
-            <field name="close_method">none</field>
-            <field name="kind">view</field>
-            <field name="type" eval="False"/>
+            <field name="deferral" eval="True"/>
+            <field name="kind">other</field>
+            <field name="type" ref="actif_III_C"/>
             <field name="parent" ref="24"/>
         </record>
 
-        <record model="account.account.template" id="2410">
-            <field name="name">Matériel automobile</field>
-            <field name="code">2410</field>
-            <field name="close_method">none</field>
-            <field name="kind">view</field>
-            <field name="type" eval="False"/>
-            <field name="parent" ref="241"/>
-        </record>
-
-        <record model="account.account.template" id="24100">
-            <field name="name">Voitures</field>
-            <field name="code">24100</field>
-            <field name="close_method">balance</field>
+        <record model="account.account.template" id="242">
+            <field name="name">Autres installations, machines et outillage</field>
+            <field name="code">242</field>
+            <field name="deferral" eval="True"/>
             <field name="kind">other</field>
-            <field name="type" ref="account.account_type_asset_long_term"/>
-            <field name="parent" ref="2410"/>
-        </record>
-
-        <record model="account.account.template" id="24105">
-            <field name="name">Camions</field>
-            <field name="code">24105</field>
-            <field name="close_method">balance</field>
-            <field name="kind">other</field>
-            <field name="type" ref="account.account_type_asset_long_term"/>
-            <field name="parent" ref="2410"/>
-        </record>
-
-        <record model="account.account.template" id="2411">
-            <field name="name">Matériel ferroviaire</field>
-            <field name="code">2411</field>
-            <field name="close_method">balance</field>
-            <field name="kind">other</field>
-            <field name="type" ref="account.account_type_asset_long_term"/>
-            <field name="parent" ref="241"/>
-        </record>
-
-        <record model="account.account.template" id="2412">
-            <field name="name">Matériel fluvial</field>
-            <field name="code">2412</field>
-            <field name="close_method">balance</field>
-            <field name="kind">other</field>
-            <field name="type" ref="account.account_type_asset_long_term"/>
-            <field name="parent" ref="241"/>
-        </record>
-
-        <record model="account.account.template" id="2413">
-            <field name="name">Matériel naval</field>
-            <field name="code">2413</field>
-            <field name="close_method">balance</field>
-            <field name="kind">other</field>
-            <field name="type" ref="account.account_type_asset_long_term"/>
-            <field name="parent" ref="241"/>
-        </record>
-
-        <record model="account.account.template" id="2414">
-            <field name="name">Matériel aérien</field>
-            <field name="code">2414</field>
-            <field name="close_method">balance</field>
-            <field name="kind">other</field>
-            <field name="type" ref="account.account_type_asset_long_term"/>
-            <field name="parent" ref="241"/>
-        </record>
-
-        <record model="account.account.template" id="2418">
-            <field name="name">Plus-values sur matériel roulant</field>
-            <field name="code">2418</field>
-            <field name="close_method">none</field>
-            <field name="kind">view</field>
-            <field name="type" eval="False"/>
-            <field name="parent" ref="241"/>
-        </record>
-
-        <record model="account.account.template" id="24180">
-            <field name="name">Plus-values sur matériel automobile</field>
-            <field name="code">24180</field>
-            <field name="close_method">balance</field>
-            <field name="kind">other</field>
-            <field name="type" ref="account.account_type_asset_long_term"/>
-            <field name="parent" ref="2418"/>
-        </record>
-
-        <record model="account.account.template" id="24181">
-            <field name="name">Plus-values sur matériel ferroviaire</field>
-            <field name="code">24181</field>
-            <field name="close_method">balance</field>
-            <field name="kind">other</field>
-            <field name="type" ref="account.account_type_asset_long_term"/>
-            <field name="parent" ref="2418"/>
-        </record>
-
-        <record model="account.account.template" id="24182">
-            <field name="name">Plus-values sur matériel fluvial</field>
-            <field name="code">24182</field>
-            <field name="close_method">balance</field>
-            <field name="kind">other</field>
-            <field name="type" ref="account.account_type_asset_long_term"/>
-            <field name="parent" ref="2418"/>
-        </record>
-
-        <record model="account.account.template" id="24183">
-            <field name="name">Plus-values sur matériel naval</field>
-            <field name="code">24183</field>
-            <field name="close_method">balance</field>
-            <field name="kind">other</field>
-            <field name="type" ref="account.account_type_asset_long_term"/>
-            <field name="parent" ref="2418"/>
-        </record>
-
-        <record model="account.account.template" id="24184">
-            <field name="name">Plus-values sur matériel aérien</field>
-            <field name="code">24184</field>
-            <field name="close_method">balance</field>
-            <field name="kind">other</field>
-            <field name="type" ref="account.account_type_asset_long_term"/>
-            <field name="parent" ref="2418"/>
-        </record>
-
-        <record model="account.account.template" id="2419">
-            <field name="name">Amortissements sur matériel roulant</field>
-            <field name="code">2419</field>
-            <field name="close_method">none</field>
-            <field name="kind">view</field>
-            <field name="type" eval="False"/>
-            <field name="parent" ref="241"/>
-        </record>
-
-        <record model="account.account.template" id="24190">
-            <field name="name">Amortissements sur matériel automobile</field>
-            <field name="code">24190</field>
-            <field name="close_method">balance</field>
-            <field name="kind">other</field>
-            <field name="type" ref="account.account_type_asset_long_term"/>
-            <field name="parent" ref="2419"/>
-        </record>
-
-        <record model="account.account.template" id="24191">
-            <field name="name">Amortissements sur matériel ferroviaire</field>
-            <field name="code">24191</field>
-            <field name="close_method">balance</field>
-            <field name="kind">other</field>
-            <field name="type" ref="account.account_type_asset_long_term"/>
-            <field name="parent" ref="2419"/>
-        </record>
-
-        <record model="account.account.template" id="24192">
-            <field name="name">Amortissements sur matériel fluvial</field>
-            <field name="code">24192</field>
-            <field name="close_method">balance</field>
-            <field name="kind">other</field>
-            <field name="type" ref="account.account_type_asset_long_term"/>
-            <field name="parent" ref="2419"/>
-        </record>
-
-        <record model="account.account.template" id="24193">
-            <field name="name">Amortissements sur matériel naval</field>
-            <field name="code">24193</field>
-            <field name="close_method">balance</field>
-            <field name="kind">other</field>
-            <field name="type" ref="account.account_type_asset_long_term"/>
-            <field name="parent" ref="2419"/>
-        </record>
-
-        <record model="account.account.template" id="24194">
-            <field name="name">Amortissements sur matériel aérien</field>
-            <field name="code">24194</field>
-            <field name="close_method">balance</field>
-            <field name="kind">other</field>
-            <field name="type" ref="account.account_type_asset_long_term"/>
-            <field name="parent" ref="2419"/>
+            <field name="type" ref="actif_III_C"/>
+            <field name="parent" ref="24"/>
         </record>
 
         <record model="account.account.template" id="25">
-            <field name="name">Immobilisation détenues en location-financement et droits similaires</field>
+            <field name="name">Immobilisation détenues en location - financement et droits similaires</field>
             <field name="code">25</field>
-            <field name="close_method">none</field>
             <field name="kind">view</field>
-            <field name="type" eval="False"/>
+            <field name="type" ref="actif_III_D"/>
             <field name="parent" ref="2"/>
         </record>
 
         <record model="account.account.template" id="250">
             <field name="name">Terrains et constructions</field>
             <field name="code">250</field>
-            <field name="close_method">none</field>
-            <field name="kind">view</field>
-            <field name="type" eval="False"/>
+            <field name="deferral" eval="True"/>
+            <field name="kind">other</field>
+            <field name="type" ref="actif_III_D"/>
             <field name="parent" ref="25"/>
         </record>
 
-        <record model="account.account.template" id="2500">
-            <field name="name">Terrains</field>
-            <field name="code">2500</field>
-            <field name="close_method">balance</field>
-            <field name="kind">other</field>
-            <field name="type" ref="account.account_type_asset_long_term"/>
-            <field name="parent" ref="250"/>
-        </record>
-
-        <record model="account.account.template" id="2501">
-            <field name="name">Constructions</field>
-            <field name="code">2501</field>
-            <field name="close_method">balance</field>
-            <field name="kind">other</field>
-            <field name="type" ref="account.account_type_asset_long_term"/>
-            <field name="parent" ref="250"/>
-        </record>
-
-        <record model="account.account.template" id="2508">
-            <field name="name">Plus-values sur emphytéose, leasing et droits similaires : terrains et constructions</field>
-            <field name="code">2508</field>
-            <field name="close_method">balance</field>
-            <field name="kind">other</field>
-            <field name="type" ref="account.account_type_asset_long_term"/>
-            <field name="parent" ref="250"/>
-        </record>
-
-        <record model="account.account.template" id="2509">
-            <field name="name">Amortissements et réductions de valeur sur terrains et constructions en leasing</field>
-            <field name="code">2509</field>
-            <field name="close_method">balance</field>
-            <field name="kind">other</field>
-            <field name="type" ref="account.account_type_asset_long_term"/>
-            <field name="parent" ref="250"/>
-        </record>
-
         <record model="account.account.template" id="251">
             <field name="name">Installations, machines et outillage</field>
             <field name="code">251</field>
-            <field name="close_method">none</field>
-            <field name="kind">view</field>
-            <field name="type" eval="False"/>
+            <field name="deferral" eval="True"/>
+            <field name="kind">other</field>
+            <field name="type" ref="actif_III_D"/>
             <field name="parent" ref="25"/>
         </record>
 
-        <record model="account.account.template" id="2510">
-            <field name="name">Installations</field>
-            <field name="code">2510</field>
-            <field name="close_method">balance</field>
-            <field name="kind">other</field>
-            <field name="type" ref="account.account_type_asset_long_term"/>
-            <field name="parent" ref="251"/>
-        </record>
-
-        <record model="account.account.template" id="2511">
-            <field name="name">Machines</field>
-            <field name="code">2511</field>
-            <field name="close_method">balance</field>
-            <field name="kind">other</field>
-            <field name="type" ref="account.account_type_asset_long_term"/>
-            <field name="parent" ref="251"/>
-        </record>
-
-        <record model="account.account.template" id="2512">
-            <field name="name">Outillage</field>
-            <field name="code">2512</field>
-            <field name="close_method">balance</field>
-            <field name="kind">other</field>
-            <field name="type" ref="account.account_type_asset_long_term"/>
-            <field name="parent" ref="251"/>
-        </record>
-
-        <record model="account.account.template" id="2518">
-            <field name="name">Plus-values actées sur installations, machines et outillage pris en leasing</field>
-            <field name="code">2518</field>
-            <field name="close_method">balance</field>
-            <field name="kind">other</field>
-            <field name="type" ref="account.account_type_asset_long_term"/>
-            <field name="parent" ref="251"/>
-        </record>
-
-        <record model="account.account.template" id="2519">
-            <field name="name">Amortissements sur installations, machines et outillage pris en leasing</field>
-            <field name="code">2519</field>
-            <field name="close_method">balance</field>
-            <field name="kind">other</field>
-            <field name="type" ref="account.account_type_asset_long_term"/>
-            <field name="parent" ref="251"/>
-        </record>
-
         <record model="account.account.template" id="252">
             <field name="name">Mobilier et matériel roulant</field>
             <field name="code">252</field>
-            <field name="close_method">none</field>
-            <field name="kind">view</field>
-            <field name="type" eval="False"/>
+            <field name="deferral" eval="True"/>
+            <field name="kind">other</field>
+            <field name="type" ref="actif_III_D"/>
             <field name="parent" ref="25"/>
         </record>
 
-        <record model="account.account.template" id="2520">
-            <field name="name">Mobilier</field>
-            <field name="code">2520</field>
-            <field name="close_method">balance</field>
-            <field name="kind">other</field>
-            <field name="type" ref="account.account_type_asset_long_term"/>
-            <field name="parent" ref="252"/>
-        </record>
-
-        <record model="account.account.template" id="2521">
-            <field name="name">Matériel roulant</field>
-            <field name="code">2521</field>
-            <field name="close_method">balance</field>
-            <field name="kind">other</field>
-            <field name="type" ref="account.account_type_asset_long_term"/>
-            <field name="parent" ref="252"/>
-        </record>
-
-        <record model="account.account.template" id="2528">
-            <field name="name">Plus-values actées sur mobilier et matériel roulant en leasing</field>
-            <field name="code">2528</field>
-            <field name="close_method">balance</field>
-            <field name="kind">other</field>
-            <field name="type" ref="account.account_type_asset_long_term"/>
-            <field name="parent" ref="252"/>
-        </record>
-
-        <record model="account.account.template" id="2529">
-            <field name="name">Amortissements sur mobilier et matériel roulant en leasing</field>
-            <field name="code">2529</field>
-            <field name="close_method">balance</field>
-            <field name="kind">other</field>
-            <field name="type" ref="account.account_type_asset_long_term"/>
-            <field name="parent" ref="252"/>
-        </record>
-
         <record model="account.account.template" id="26">
             <field name="name">Autres immobilisations corporelles</field>
             <field name="code">26</field>
-            <field name="close_method">none</field>
             <field name="kind">view</field>
-            <field name="type" eval="False"/>
+            <field name="type" ref="actif_III_E"/>
             <field name="parent" ref="2"/>
         </record>
 
-        <record model="account.account.template" id="260">
-            <field name="name">Frais d'aménagements de locaux pris en location</field>
-            <field name="code">260</field>
-            <field name="close_method">balance</field>
-            <field name="kind">other</field>
-            <field name="type" ref="account.account_type_asset_long_term"/>
-            <field name="parent" ref="26"/>
-        </record>
-
         <record model="account.account.template" id="261">
-            <field name="name">Maison d'habitation</field>
+            <field name="name">Autres immobilisations corporelles appartenant à l'association en pleine propriété</field>
             <field name="code">261</field>
-            <field name="close_method">balance</field>
+            <field name="deferral" eval="True"/>
             <field name="kind">other</field>
-            <field name="type" ref="account.account_type_asset_long_term"/>
+            <field name="type" ref="actif_III_E"/>
             <field name="parent" ref="26"/>
         </record>
 
         <record model="account.account.template" id="262">
-            <field name="name">Réserve immobilière</field>
+            <field name="name">Autres immobilisations corporelles</field>
             <field name="code">262</field>
-            <field name="close_method">balance</field>
+            <field name="deferral" eval="True"/>
             <field name="kind">other</field>
-            <field name="type" ref="account.account_type_asset_long_term"/>
+            <field name="type" ref="actif_III_E"/>
             <field name="parent" ref="26"/>
         </record>
 
-        <record model="account.account.template" id="263">
-            <field name="name">Matériel d'emballage</field>
-            <field name="code">263</field>
-            <field name="close_method">balance</field>
-            <field name="kind">other</field>
-            <field name="type" ref="account.account_type_asset_long_term"/>
-            <field name="parent" ref="26"/>
-        </record>
-
-        <record model="account.account.template" id="264">
-            <field name="name">Emballages récupérables</field>
-            <field name="code">264</field>
-            <field name="close_method">balance</field>
-            <field name="kind">other</field>
-            <field name="type" ref="account.account_type_asset_long_term"/>
-            <field name="parent" ref="26"/>
-        </record>
-
-        <record model="account.account.template" id="268">
-            <field name="name">Plus-values actées sur autres immobilisations corporelles</field>
-            <field name="code">268</field>
-            <field name="close_method">balance</field>
-            <field name="kind">other</field>
-            <field name="type" ref="account.account_type_asset_long_term"/>
-            <field name="parent" ref="26"/>
-        </record>
-
-        <record model="account.account.template" id="269">
-            <field name="name">Amortissements sur autres immobilisations corporelles</field>
-            <field name="code">269</field>
-            <field name="close_method">none</field>
-            <field name="kind">view</field>
-            <field name="type" eval="False"/>
-            <field name="parent" ref="26"/>
-        </record>
-
-        <record model="account.account.template" id="2690">
-            <field name="name">Amortissements sur frais d'aménagement des locaux pris en location</field>
-            <field name="code">2690</field>
-            <field name="close_method">balance</field>
-            <field name="kind">other</field>
-            <field name="type" ref="account.account_type_asset_long_term"/>
-            <field name="parent" ref="269"/>
-        </record>
-
-        <record model="account.account.template" id="2691">
-            <field name="name">Amortissements sur maison d'habitation</field>
-            <field name="code">2691</field>
-            <field name="close_method">balance</field>
-            <field name="kind">other</field>
-            <field name="type" ref="account.account_type_asset_long_term"/>
-            <field name="parent" ref="269"/>
-        </record>
-
-        <record model="account.account.template" id="2692">
-            <field name="name">Amortissements sur réserve immobilière</field>
-            <field name="code">2692</field>
-            <field name="close_method">balance</field>
-            <field name="kind">other</field>
-            <field name="type" ref="account.account_type_asset_long_term"/>
-            <field name="parent" ref="269"/>
-        </record>
-
-        <record model="account.account.template" id="2693">
-            <field name="name">Amortissements sur matériel d'emballage</field>
-            <field name="code">2693</field>
-            <field name="close_method">balance</field>
-            <field name="kind">other</field>
-            <field name="type" ref="account.account_type_asset_long_term"/>
-            <field name="parent" ref="269"/>
-        </record>
-
-        <record model="account.account.template" id="2694">
-            <field name="name">Amortissements sur emballages récupérables</field>
-            <field name="code">2694</field>
-            <field name="close_method">balance</field>
-            <field name="kind">other</field>
-            <field name="type" ref="account.account_type_asset_long_term"/>
-            <field name="parent" ref="269"/>
-        </record>
-
         <record model="account.account.template" id="27">
             <field name="name">Immobilisations corporelles en cours et acomptes versés</field>
             <field name="code">27</field>
-            <field name="close_method">none</field>
-            <field name="kind">view</field>
-            <field name="type" eval="False"/>
+            <field name="deferral" eval="True"/>
+            <field name="kind">other</field>
+            <field name="type" ref="actif_III_F"/>
             <field name="parent" ref="2"/>
         </record>
 
-        <record model="account.account.template" id="270">
-            <field name="name">Immobilisations en cours</field>
-            <field name="code">270</field>
-            <field name="close_method">none</field>
-            <field name="kind">view</field>
-            <field name="type" eval="False"/>
-            <field name="parent" ref="27"/>
-        </record>
-
-        <record model="account.account.template" id="2700">
-            <field name="name">Constructions</field>
-            <field name="code">2700</field>
-            <field name="close_method">balance</field>
-            <field name="kind">other</field>
-            <field name="type" ref="account.account_type_asset_long_term"/>
-            <field name="parent" ref="270"/>
-        </record>
-
-        <record model="account.account.template" id="2701">
-            <field name="name">Installations, machines et outillage</field>
-            <field name="code">2701</field>
-            <field name="close_method">balance</field>
-            <field name="kind">other</field>
-            <field name="type" ref="account.account_type_asset_long_term"/>
-            <field name="parent" ref="270"/>
-        </record>
-
-        <record model="account.account.template" id="2702">
-            <field name="name">Mobilier et matériel roulant</field>
-            <field name="code">2702</field>
-            <field name="close_method">balance</field>
-            <field name="kind">other</field>
-            <field name="type" ref="account.account_type_asset_long_term"/>
-            <field name="parent" ref="270"/>
-        </record>
-
-        <record model="account.account.template" id="2703">
-            <field name="name">Autres immobilisations corporelles</field>
-            <field name="code">2703</field>
-            <field name="close_method">balance</field>
-            <field name="kind">other</field>
-            <field name="type" ref="account.account_type_asset_long_term"/>
-            <field name="parent" ref="270"/>
-        </record>
-
-        <record model="account.account.template" id="271">
-            <field name="name">Avances et acomptes versés sur immobilisations en cours</field>
-            <field name="code">271</field>
-            <field name="close_method">balance</field>
-            <field name="kind">other</field>
-            <field name="type" ref="account.account_type_asset_long_term"/>
-            <field name="parent" ref="27"/>
-        </record>
-
         <record model="account.account.template" id="28">
             <field name="name">Immobilisations financières</field>
             <field name="code">28</field>
-            <field name="close_method">none</field>
             <field name="kind">view</field>
-            <field name="type" eval="False"/>
+            <field name="type" ref="actif_IV"/>
             <field name="parent" ref="2"/>
         </record>
 
         <record model="account.account.template" id="280">
             <field name="name">Participations dans des entreprises liées</field>
             <field name="code">280</field>
-            <field name="close_method">none</field>
             <field name="kind">view</field>
-            <field name="type" eval="False"/>
+            <field name="type" ref="actif_IV_A_1"/>
             <field name="parent" ref="28"/>
         </record>
 
         <record model="account.account.template" id="2800">
-            <field name="name">Valeur d'acquisition (peut être subdivisé par participation)</field>
+            <field name="name">Valeur d'acquisition</field>
             <field name="code">2800</field>
-            <field name="close_method">balance</field>
+            <field name="deferral" eval="True"/>
             <field name="kind">other</field>
-            <field name="type" ref="account.account_type_asset_long_term"/>
+            <field name="type" ref="actif_IV_A_1"/>
             <field name="parent" ref="280"/>
         </record>
 
         <record model="account.account.template" id="2801">
-            <field name="name">Montants non appelés (peut être subdivisé par participation)</field>
+            <field name="name">Montants non appelés</field>
             <field name="code">2801</field>
-            <field name="close_method">balance</field>
+            <field name="deferral" eval="True"/>
             <field name="kind">other</field>
-            <field name="type" ref="account.account_type_asset_long_term"/>
+            <field name="type" ref="actif_IV_A_1"/>
             <field name="parent" ref="280"/>
         </record>
 
         <record model="account.account.template" id="2808">
-            <field name="name">Plus-values actées (peut être subdivisé par participation)</field>
+            <field name="name">Plus-values actées</field>
             <field name="code">2808</field>
-            <field name="close_method">balance</field>
+            <field name="deferral" eval="True"/>
             <field name="kind">other</field>
-            <field name="type" ref="account.account_type_asset_long_term"/>
+            <field name="type" ref="actif_IV_A_1"/>
             <field name="parent" ref="280"/>
         </record>
 
         <record model="account.account.template" id="2809">
-            <field name="name">Réductions de valeurs actées (peut être subdivisé par participation)</field>
+            <field name="name">Réductions de valeurs actées</field>
             <field name="code">2809</field>
-            <field name="close_method">balance</field>
+            <field name="deferral" eval="True"/>
             <field name="kind">other</field>
-            <field name="type" ref="account.account_type_asset_long_term"/>
+            <field name="type" ref="actif_IV_A_1"/>
             <field name="parent" ref="280"/>
         </record>
 
         <record model="account.account.template" id="281">
             <field name="name">Créances sur des entreprises liées</field>
             <field name="code">281</field>
-            <field name="close_method">none</field>
             <field name="kind">view</field>
-            <field name="type" eval="False"/>
+            <field name="type" ref="actif_IV_A_2"/>
             <field name="parent" ref="28"/>
         </record>
 
         <record model="account.account.template" id="2810">
             <field name="name">Créances en compte</field>
             <field name="code">2810</field>
-            <field name="close_method">balance</field>
+            <field name="deferral" eval="True"/>
             <field name="kind">other</field>
-            <field name="type" ref="account.account_type_asset_long_term"/>
+            <field name="type" ref="actif_IV_A_2"/>
             <field name="parent" ref="281"/>
         </record>
 
         <record model="account.account.template" id="2811">
             <field name="name">Effets à recevoir</field>
             <field name="code">2811</field>
-            <field name="close_method">balance</field>
+            <field name="deferral" eval="True"/>
             <field name="kind">other</field>
-            <field name="type" ref="account.account_type_asset_long_term"/>
+            <field name="type" ref="actif_IV_A_2"/>
             <field name="parent" ref="281"/>
         </record>
 
         <record model="account.account.template" id="2812">
             <field name="name">Titres à revenu fixes</field>
             <field name="code">2812</field>
-            <field name="close_method">balance</field>
+            <field name="deferral" eval="True"/>
             <field name="kind">other</field>
-            <field name="type" ref="account.account_type_asset_long_term"/>
+            <field name="type" ref="actif_IV_A_2"/>
             <field name="parent" ref="281"/>
         </record>
 
         <record model="account.account.template" id="2817">
             <field name="name">Créances douteuses</field>
             <field name="code">2817</field>
-            <field name="close_method">balance</field>
+            <field name="deferral" eval="True"/>
             <field name="kind">other</field>
-            <field name="type" ref="account.account_type_asset_long_term"/>
+            <field name="type" ref="actif_IV_A_2"/>
             <field name="parent" ref="281"/>
         </record>
 
         <record model="account.account.template" id="2819">
             <field name="name">Réductions de valeurs actées</field>
             <field name="code">2819</field>
-            <field name="close_method">balance</field>
+            <field name="deferral" eval="True"/>
             <field name="kind">other</field>
-            <field name="type" ref="account.account_type_asset_long_term"/>
+            <field name="type" ref="actif_IV_A_2"/>
             <field name="parent" ref="281"/>
         </record>
 
         <record model="account.account.template" id="282">
             <field name="name">Participations dans des entreprises avec lesquelles il existe un lien de participation</field>
             <field name="code">282</field>
-            <field name="close_method">none</field>
             <field name="kind">view</field>
-            <field name="type" eval="False"/>
+            <field name="type" ref="actif_IV_B_1"/>
             <field name="parent" ref="28"/>
         </record>
 
         <record model="account.account.template" id="2820">
-            <field name="name">Valeur d'acquisition (peut être subdivisé par participation)</field>
+            <field name="name">Valeur d'acquisition</field>
             <field name="code">2820</field>
-            <field name="close_method">balance</field>
+            <field name="deferral" eval="True"/>
             <field name="kind">other</field>
-            <field name="type" ref="account.account_type_asset_long_term"/>
+            <field name="type" ref="actif_IV_B_1"/>
             <field name="parent" ref="282"/>
         </record>
 
         <record model="account.account.template" id="2821">
-            <field name="name">Montants non appelés (peut être subdivisé par participation)</field>
+            <field name="name">Montants non appelés</field>
             <field name="code">2821</field>
-            <field name="close_method">balance</field>
+            <field name="deferral" eval="True"/>
             <field name="kind">other</field>
-            <field name="type" ref="account.account_type_asset_long_term"/>
+            <field name="type" ref="actif_IV_B_1"/>
             <field name="parent" ref="282"/>
         </record>
 
         <record model="account.account.template" id="2828">
-            <field name="name">Plus-values actées (peut être subdivisé par participation)</field>
+            <field name="name">Plus-values actées</field>
             <field name="code">2828</field>
-            <field name="close_method">balance</field>
+            <field name="deferral" eval="True"/>
             <field name="kind">other</field>
-            <field name="type" ref="account.account_type_asset_long_term"/>
+            <field name="type" ref="actif_IV_B_1"/>
             <field name="parent" ref="282"/>
         </record>
 
         <record model="account.account.template" id="2829">
-            <field name="name">Réductions de valeurs actées (peut être subdivisé par participation)</field>
+            <field name="name">Réductions de valeurs actées</field>
             <field name="code">2829</field>
-            <field name="close_method">balance</field>
+            <field name="deferral" eval="True"/>
             <field name="kind">other</field>
-            <field name="type" ref="account.account_type_asset_long_term"/>
+            <field name="type" ref="actif_IV_B_1"/>
             <field name="parent" ref="282"/>
         </record>
 
         <record model="account.account.template" id="283">
             <field name="name">Créances sur des entreprises avec lesquelles il existe un lien de participation</field>
             <field name="code">283</field>
-            <field name="close_method">none</field>
             <field name="kind">view</field>
-            <field name="type" eval="False"/>
+            <field name="type" ref="actif_IV_B_2"/>
             <field name="parent" ref="28"/>
         </record>
 
         <record model="account.account.template" id="2830">
             <field name="name">Créances en compte</field>
             <field name="code">2830</field>
-            <field name="close_method">balance</field>
+            <field name="deferral" eval="True"/>
             <field name="kind">other</field>
-            <field name="type" ref="account.account_type_asset_long_term"/>
+            <field name="type" ref="actif_IV_B_2"/>
             <field name="parent" ref="283"/>
         </record>
 
         <record model="account.account.template" id="2831">
             <field name="name">Effets à recevoir</field>
             <field name="code">2831</field>
-            <field name="close_method">balance</field>
+            <field name="deferral" eval="True"/>
             <field name="kind">other</field>
-            <field name="type" ref="account.account_type_asset_long_term"/>
+            <field name="type" ref="actif_IV_B_2"/>
             <field name="parent" ref="283"/>
         </record>
 
         <record model="account.account.template" id="2832">
             <field name="name">Titres à revenu fixe</field>
             <field name="code">2832</field>
-            <field name="close_method">balance</field>
+            <field name="deferral" eval="True"/>
             <field name="kind">other</field>
-            <field name="type" ref="account.account_type_asset_long_term"/>
+            <field name="type" ref="actif_IV_B_2"/>
             <field name="parent" ref="283"/>
         </record>
 
         <record model="account.account.template" id="2837">
             <field name="name">Créances douteuses</field>
             <field name="code">2837</field>
-            <field name="close_method">balance</field>
+            <field name="deferral" eval="True"/>
             <field name="kind">other</field>
-            <field name="type" ref="account.account_type_asset_long_term"/>
+            <field name="type" ref="actif_IV_B_2"/>
             <field name="parent" ref="283"/>
         </record>
 
         <record model="account.account.template" id="2839">
             <field name="name">Réductions de valeurs actées</field>
             <field name="code">2839</field>
-            <field name="close_method">balance</field>
+            <field name="deferral" eval="True"/>
             <field name="kind">other</field>
-            <field name="type" ref="account.account_type_asset_long_term"/>
+            <field name="type" ref="actif_IV_B_2"/>
             <field name="parent" ref="283"/>
         </record>
 
         <record model="account.account.template" id="284">
             <field name="name">Autres actions et parts</field>
             <field name="code">284</field>
-            <field name="close_method">none</field>
             <field name="kind">view</field>
-            <field name="type" eval="False"/>
+            <field name="type" ref="actif_IV_C_1"/>
             <field name="parent" ref="28"/>
         </record>
 
         <record model="account.account.template" id="2840">
             <field name="name">Valeur d'acquisition</field>
             <field name="code">2840</field>
-            <field name="close_method">balance</field>
+            <field name="deferral" eval="True"/>
             <field name="kind">other</field>
-            <field name="type" ref="account.account_type_asset_long_term"/>
+            <field name="type" ref="actif_IV_C_1"/>
             <field name="parent" ref="284"/>
         </record>
 
         <record model="account.account.template" id="2841">
             <field name="name">Montants non appelés</field>
             <field name="code">2841</field>
-            <field name="close_method">balance</field>
+            <field name="deferral" eval="True"/>
             <field name="kind">other</field>
-            <field name="type" ref="account.account_type_asset_long_term"/>
+            <field name="type" ref="actif_IV_C_1"/>
             <field name="parent" ref="284"/>
         </record>
 
         <record model="account.account.template" id="2848">
             <field name="name">Plus-values actées</field>
             <field name="code">2848</field>
-            <field name="close_method">balance</field>
+            <field name="deferral" eval="True"/>
             <field name="kind">other</field>
-            <field name="type" ref="account.account_type_asset_long_term"/>
+            <field name="type" ref="actif_IV_C_1"/>
             <field name="parent" ref="284"/>
         </record>
 
         <record model="account.account.template" id="2849">
             <field name="name">Réductions de valeur actées</field>
             <field name="code">2849</field>
-            <field name="close_method">balance</field>
+            <field name="deferral" eval="True"/>
             <field name="kind">other</field>
-            <field name="type" ref="account.account_type_asset_long_term"/>
+            <field name="type" ref="actif_IV_C_1"/>
             <field name="parent" ref="284"/>
         </record>
 
         <record model="account.account.template" id="285">
             <field name="name">Autres créances</field>
             <field name="code">285</field>
-            <field name="close_method">none</field>
             <field name="kind">view</field>
-            <field name="type" eval="False"/>
+            <field name="type" ref="actif_IV_C_2"/>
             <field name="parent" ref="28"/>
         </record>
 
         <record model="account.account.template" id="2850">
             <field name="name">Créances en compte</field>
             <field name="code">2850</field>
-            <field name="close_method">balance</field>
+            <field name="deferral" eval="True"/>
             <field name="kind">other</field>
-            <field name="type" ref="account.account_type_asset_long_term"/>
+            <field name="type" ref="actif_IV_C_2"/>
             <field name="parent" ref="285"/>
         </record>
 
         <record model="account.account.template" id="2851">
             <field name="name">Effets à recevoir</field>
             <field name="code">2851</field>
-            <field name="close_method">balance</field>
+            <field name="deferral" eval="True"/>
             <field name="kind">other</field>
-            <field name="type" ref="account.account_type_asset_long_term"/>
+            <field name="type" ref="actif_IV_C_2"/>
             <field name="parent" ref="285"/>
         </record>
 
         <record model="account.account.template" id="2852">
             <field name="name">Titres à revenu fixe</field>
             <field name="code">2852</field>
-            <field name="close_method">balance</field>
+            <field name="deferral" eval="True"/>
             <field name="kind">other</field>
-            <field name="type" ref="account.account_type_asset_long_term"/>
+            <field name="type" ref="actif_IV_C_2"/>
             <field name="parent" ref="285"/>
         </record>
 
         <record model="account.account.template" id="2857">
             <field name="name">Créances douteuses</field>
             <field name="code">2857</field>
-            <field name="close_method">balance</field>
+            <field name="deferral" eval="True"/>
             <field name="kind">other</field>
-            <field name="type" ref="account.account_type_asset_long_term"/>
+            <field name="type" ref="actif_IV_C_2"/>
             <field name="parent" ref="285"/>
         </record>
 
         <record model="account.account.template" id="2859">
             <field name="name">Réductions de valeur actées</field>
             <field name="code">2859</field>
-            <field name="close_method">balance</field>
+            <field name="deferral" eval="True"/>
             <field name="kind">other</field>
-            <field name="type" ref="account.account_type_asset_long_term"/>
+            <field name="type" ref="actif_IV_C_2"/>
             <field name="parent" ref="285"/>
         </record>
 
         <record model="account.account.template" id="288">
             <field name="name">Cautionnements versés en numéraires</field>
             <field name="code">288</field>
-            <field name="close_method">none</field>
-            <field name="kind">view</field>
-            <field name="type" eval="False"/>
+            <field name="deferral" eval="True"/>
+            <field name="kind">other</field>
+            <field name="type" ref="actif_IV_C_2"/>
             <field name="parent" ref="28"/>
         </record>
 
-        <record model="account.account.template" id="2880">
-            <field name="name">Téléphone, télefax, télex</field>
-            <field name="code">2880</field>
-            <field name="close_method">balance</field>
-            <field name="kind">other</field>
-            <field name="type" ref="account.account_type_asset_long_term"/>
-            <field name="parent" ref="288"/>
-        </record>
-
-        <record model="account.account.template" id="2881">
-            <field name="name">Gaz</field>
-            <field name="code">2881</field>
-            <field name="close_method">balance</field>
-            <field name="kind">other</field>
-            <field name="type" ref="account.account_type_asset_long_term"/>
-            <field name="parent" ref="288"/>
-        </record>
-
-        <record model="account.account.template" id="2882">
-            <field name="name">Eau</field>
-            <field name="code">2882</field>
-            <field name="close_method">balance</field>
-            <field name="kind">other</field>
-            <field name="type" ref="account.account_type_asset_long_term"/>
-            <field name="parent" ref="288"/>
-        </record>
-
-        <record model="account.account.template" id="2883">
-            <field name="name">Electricité</field>
-            <field name="code">2883</field>
-            <field name="close_method">balance</field>
-            <field name="kind">other</field>
-            <field name="type" ref="account.account_type_asset_long_term"/>
-            <field name="parent" ref="288"/>
-        </record>
-
-        <record model="account.account.template" id="2887">
-            <field name="name">Autres cautionnements versés en numéraires</field>
-            <field name="code">2887</field>
-            <field name="close_method">balance</field>
-            <field name="kind">other</field>
-            <field name="type" ref="account.account_type_asset_long_term"/>
-            <field name="parent" ref="288"/>
-        </record>
-
         <record model="account.account.template" id="29">
             <field name="name">Créances a plus d'un an</field>
             <field name="code">29</field>
-            <field name="close_method">none</field>
             <field name="kind">view</field>
-            <field name="type" eval="False"/>
+            <field name="type" ref="actif_V"/>
             <field name="parent" ref="2"/>
         </record>
 
         <record model="account.account.template" id="290">
             <field name="name">Créances commerciales</field>
             <field name="code">290</field>
-            <field name="close_method">none</field>
             <field name="kind">view</field>
-            <field name="type" eval="False"/>
+            <field name="type" ref="actif_V_A"/>
             <field name="parent" ref="29"/>
         </record>
 
         <record model="account.account.template" id="2900">
             <field name="name">Clients</field>
             <field name="code">2900</field>
-            <field name="close_method">none</field>
-            <field name="kind">view</field>
-            <field name="type" eval="False"/>
+            <field name="deferral" eval="True"/>
+            <field name="kind">other</field>
+            <field name="type" ref="actif_V_A"/>
             <field name="parent" ref="290"/>
         </record>
 
-        <record model="account.account.template" id="29000">
-            <field name="name">Créances en compte sur entreprises liées</field>
-            <field name="code">29000</field>
-            <field name="close_method">balance</field>
-            <field name="kind">other</field>
-            <field name="type" ref="account.account_type_asset_long_term"/>
-            <field name="parent" ref="2900"/>
-        </record>
-
-        <record model="account.account.template" id="29001">
-            <field name="name">Sur entreprises avec lesquelles il existe un lien de participation</field>
-            <field name="code">29001</field>
-            <field name="close_method">balance</field>
-            <field name="kind">other</field>
-            <field name="type" ref="account.account_type_asset_long_term"/>
-            <field name="parent" ref="2900"/>
-        </record>
-
-        <record model="account.account.template" id="29002">
-            <field name="name">Sur clients Belgique</field>
-            <field name="code">29002</field>
-            <field name="close_method">balance</field>
-            <field name="kind">other</field>
-            <field name="type" ref="account.account_type_asset_long_term"/>
-            <field name="parent" ref="2900"/>
-        </record>
-
-        <record model="account.account.template" id="29003">
-            <field name="name">Sur clients C.E.E.</field>
-            <field name="code">29003</field>
-            <field name="close_method">balance</field>
-            <field name="kind">other</field>
-            <field name="type" ref="account.account_type_asset_long_term"/>
-            <field name="parent" ref="2900"/>
-        </record>
-
-        <record model="account.account.template" id="29004">
-            <field name="name">Sur clients exportation hors C.E.E.</field>
-            <field name="code">29004</field>
-            <field name="close_method">balance</field>
-            <field name="kind">other</field>
-            <field name="type" ref="account.account_type_asset_long_term"/>
-            <field name="parent" ref="2900"/>
-        </record>
-
-        <record model="account.account.template" id="29005">
-            <field name="name">Créances sur les coparticipants (associations momentanées)</field>
-            <field name="code">29005</field>
-            <field name="close_method">balance</field>
-            <field name="kind">other</field>
-            <field name="type" ref="account.account_type_asset_long_term"/>
-            <field name="parent" ref="2900"/>
-        </record>
-
         <record model="account.account.template" id="2901">
             <field name="name">Effets à recevoir</field>
             <field name="code">2901</field>
-            <field name="close_method">none</field>
-            <field name="kind">view</field>
-            <field name="type" eval="False"/>
-            <field name="parent" ref="290"/>
-        </record>
-
-        <record model="account.account.template" id="29010">
-            <field name="name">Sur entreprises liées</field>
-            <field name="code">29010</field>
-            <field name="close_method">balance</field>
+            <field name="deferral" eval="True"/>
             <field name="kind">other</field>
-            <field name="type" ref="account.account_type_asset_long_term"/>
-            <field name="parent" ref="2901"/>
-        </record>
-
-        <record model="account.account.template" id="29011">
-            <field name="name">Sur entreprises avec lesquelles il existe un lien de participation</field>
-            <field name="code">29011</field>
-            <field name="close_method">balance</field>
-            <field name="kind">other</field>
-            <field name="type" ref="account.account_type_asset_long_term"/>
-            <field name="parent" ref="2901"/>
-        </record>
-
-        <record model="account.account.template" id="29012">
-            <field name="name">Sur clients Belgique</field>
-            <field name="code">29012</field>
-            <field name="close_method">balance</field>
-            <field name="kind">other</field>
-            <field name="type" ref="account.account_type_asset_long_term"/>
-            <field name="parent" ref="2901"/>
-        </record>
-
-        <record model="account.account.template" id="29013">
-            <field name="name">Sur clients C.E.E.</field>
-            <field name="code">29013</field>
-            <field name="close_method">balance</field>
-            <field name="kind">other</field>
-            <field name="type" ref="account.account_type_asset_long_term"/>
-            <field name="parent" ref="2901"/>
-        </record>
-
-        <record model="account.account.template" id="29014">
-            <field name="name">Sur clients exportation hors C.E.E.</field>
-            <field name="code">29014</field>
-            <field name="close_method">balance</field>
-            <field name="kind">other</field>
-            <field name="type" ref="account.account_type_asset_long_term"/>
-            <field name="parent" ref="2901"/>
-        </record>
-
-        <record model="account.account.template" id="2905">
-            <field name="name">Retenues sur garanties</field>
-            <field name="code">2905</field>
-            <field name="close_method">balance</field>
-            <field name="kind">other</field>
-            <field name="type" ref="account.account_type_asset_long_term"/>
+            <field name="type" ref="actif_V_A"/>
             <field name="parent" ref="290"/>
         </record>
 
         <record model="account.account.template" id="2906">
             <field name="name">Acomptes versés</field>
             <field name="code">2906</field>
-            <field name="close_method">balance</field>
+            <field name="deferral" eval="True"/>
             <field name="kind">other</field>
-            <field name="type" ref="account.account_type_asset_long_term"/>
+            <field name="type" ref="actif_V_A"/>
             <field name="parent" ref="290"/>
         </record>
 
         <record model="account.account.template" id="2907">
             <field name="name">Créances douteuses</field>
             <field name="code">2907</field>
-            <field name="close_method">none</field>
-            <field name="kind">view</field>
-            <field name="type" eval="False"/>
+            <field name="deferral" eval="True"/>
+            <field name="kind">other</field>
+            <field name="type" ref="actif_V_A"/>
             <field name="parent" ref="290"/>
         </record>
 
-        <record model="account.account.template" id="29070">
-            <field name="name">Créances douteuses en compte sur entreprises liées</field>
-            <field name="code">29070</field>
-            <field name="close_method">balance</field>
-            <field name="kind">other</field>
-            <field name="type" ref="account.account_type_asset_long_term"/>
-            <field name="parent" ref="2907"/>
-        </record>
-
-        <record model="account.account.template" id="29071">
-            <field name="name">Sur entreprises avec lesquelles il existe un lien de participation</field>
-            <field name="code">29071</field>
-            <field name="close_method">balance</field>
-            <field name="kind">other</field>
-            <field name="type" ref="account.account_type_asset_long_term"/>
-            <field name="parent" ref="2907"/>
-        </record>
-
-        <record model="account.account.template" id="29072">
-            <field name="name">Sur clients Belgique</field>
-            <field name="code">29072</field>
-            <field name="close_method">balance</field>
-            <field name="kind">other</field>
-            <field name="type" ref="account.account_type_asset_long_term"/>
-            <field name="parent" ref="2907"/>
-        </record>
-
-        <record model="account.account.template" id="29073">
-            <field name="name">Sur clients C.E.E.</field>
-            <field name="code">29073</field>
-            <field name="close_method">balance</field>
-            <field name="kind">other</field>
-            <field name="type" ref="account.account_type_asset_long_term"/>
-            <field name="parent" ref="2907"/>
-        </record>
-
-        <record model="account.account.template" id="29074">
-            <field name="name">Sur clients exportation hors C.E.E.</field>
-            <field name="code">29074</field>
-            <field name="close_method">balance</field>
-            <field name="kind">other</field>
-            <field name="type" ref="account.account_type_asset_long_term"/>
-            <field name="parent" ref="2907"/>
-        </record>
-
-        <record model="account.account.template" id="29075">
-            <field name="name">Créances douteuses sur les coparticipants (associations momentanées)</field>
-            <field name="code">29075</field>
-            <field name="close_method">balance</field>
-            <field name="kind">other</field>
-            <field name="type" ref="account.account_type_asset_long_term"/>
-            <field name="parent" ref="2907"/>
-        </record>
-
         <record model="account.account.template" id="2909">
             <field name="name">Réductions de valeur actées</field>
             <field name="code">2909</field>
-            <field name="close_method">none</field>
-            <field name="kind">view</field>
-            <field name="type" eval="False"/>
+            <field name="deferral" eval="True"/>
+            <field name="kind">other</field>
+            <field name="type" ref="actif_V_A"/>
             <field name="parent" ref="290"/>
         </record>
 
-        <record model="account.account.template" id="29090">
-            <field name="name">Réductions de valeur actées en compte sur entreprises liées</field>
-            <field name="code">29090</field>
-            <field name="close_method">balance</field>
-            <field name="kind">other</field>
-            <field name="type" ref="account.account_type_asset_long_term"/>
-            <field name="parent" ref="2909"/>
-        </record>
-
-        <record model="account.account.template" id="29091">
-            <field name="name">Sur entreprises avec lesquelles il existe un lien de participation</field>
-            <field name="code">29091</field>
-            <field name="close_method">balance</field>
-            <field name="kind">other</field>
-            <field name="type" ref="account.account_type_asset_long_term"/>
-            <field name="parent" ref="2909"/>
-        </record>
-
-        <record model="account.account.template" id="29092">
-            <field name="name">Sur clients Belgique</field>
-            <field name="code">29092</field>
-            <field name="close_method">balance</field>
-            <field name="kind">other</field>
-            <field name="type" ref="account.account_type_asset_long_term"/>
-            <field name="parent" ref="2909"/>
-        </record>
-
-        <record model="account.account.template" id="29093">
-            <field name="name">Sur clients C.E.E.</field>
-            <field name="code">29093</field>
-            <field name="close_method">balance</field>
-            <field name="kind">other</field>
-            <field name="type" ref="account.account_type_asset_long_term"/>
-            <field name="parent" ref="2909"/>
-        </record>
-
-        <record model="account.account.template" id="29094">
-            <field name="name">Sur clients exportation hors C.E.E.</field>
-            <field name="code">29094</field>
-            <field name="close_method">balance</field>
-            <field name="kind">other</field>
-            <field name="type" ref="account.account_type_asset_long_term"/>
-            <field name="parent" ref="2909"/>
-        </record>
-
-        <record model="account.account.template" id="29095">
-            <field name="name">Réductions de valeur actées sur les coparticipants (associations momentanées)</field>
-            <field name="code">29095</field>
-            <field name="close_method">balance</field>
-            <field name="kind">other</field>
-            <field name="type" ref="account.account_type_asset_long_term"/>
-            <field name="parent" ref="2909"/>
-        </record>
-
         <record model="account.account.template" id="291">
             <field name="name">Autres créances</field>
             <field name="code">291</field>
-            <field name="close_method">none</field>
             <field name="kind">view</field>
-            <field name="type" eval="False"/>
+            <field name="type" ref="actif_V_B"/>
             <field name="parent" ref="29"/>
         </record>
 
         <record model="account.account.template" id="2910">
             <field name="name">Créances en compte</field>
             <field name="code">2910</field>
-            <field name="close_method">none</field>
-            <field name="kind">view</field>
-            <field name="type" eval="False"/>
+            <field name="deferral" eval="True"/>
+            <field name="kind">other</field>
+            <field name="type" ref="actif_V_B"/>
             <field name="parent" ref="291"/>
         </record>
 
-        <record model="account.account.template" id="29100">
-            <field name="name">Sur entreprises liées</field>
-            <field name="code">29100</field>
-            <field name="close_method">balance</field>
-            <field name="kind">other</field>
-            <field name="type" ref="account.account_type_asset_long_term"/>
-            <field name="parent" ref="2910"/>
-        </record>
-
-        <record model="account.account.template" id="29101">
-            <field name="name">Sur entreprises avec lesquelles il existe un lien de participation</field>
-            <field name="code">29101</field>
-            <field name="close_method">balance</field>
-            <field name="kind">other</field>
-            <field name="type" ref="account.account_type_asset_long_term"/>
-            <field name="parent" ref="2910"/>
-        </record>
-
-        <record model="account.account.template" id="29102">
-            <field name="name">Sur autres débiteurs</field>
-            <field name="code">29102</field>
-            <field name="close_method">balance</field>
-            <field name="kind">other</field>
-            <field name="type" ref="account.account_type_asset_long_term"/>
-            <field name="parent" ref="2910"/>
-        </record>
-
         <record model="account.account.template" id="2911">
             <field name="name">Effets à recevoir</field>
             <field name="code">2911</field>
-            <field name="close_method">none</field>
-            <field name="kind">view</field>
-            <field name="type" eval="False"/>
-            <field name="parent" ref="291"/>
-        </record>
-
-        <record model="account.account.template" id="29110">
-            <field name="name">Sur entreprises liées</field>
-            <field name="code">29110</field>
-            <field name="close_method">balance</field>
+            <field name="deferral" eval="True"/>
             <field name="kind">other</field>
-            <field name="type" ref="account.account_type_asset_long_term"/>
-            <field name="parent" ref="2911"/>
-        </record>
-
-        <record model="account.account.template" id="29111">
-            <field name="name">Sur entreprises avec lesquelles il existe un lien de participation</field>
-            <field name="code">29111</field>
-            <field name="close_method">balance</field>
-            <field name="kind">other</field>
-            <field name="type" ref="account.account_type_asset_long_term"/>
-            <field name="parent" ref="2911"/>
-        </record>
-
-        <record model="account.account.template" id="29112">
-            <field name="name">Sur autres débiteurs</field>
-            <field name="code">29112</field>
-            <field name="close_method">balance</field>
-            <field name="kind">other</field>
-            <field name="type" ref="account.account_type_asset_long_term"/>
-            <field name="parent" ref="2911"/>
-        </record>
-
-        <record model="account.account.template" id="2912">
-            <field name="name">Créances résultant de la cession d'immobilisations données en leasing</field>
-            <field name="code">2912</field>
-            <field name="close_method">balance</field>
-            <field name="kind">other</field>
-            <field name="type" ref="account.account_type_asset_long_term"/>
+            <field name="type" ref="actif_V_B"/>
             <field name="parent" ref="291"/>
         </record>
 
         <record model="account.account.template" id="2917">
             <field name="name">Créances douteuses</field>
             <field name="code">2917</field>
-            <field name="close_method">balance</field>
+            <field name="deferral" eval="True"/>
             <field name="kind">other</field>
-            <field name="type" ref="account.account_type_asset_long_term"/>
+            <field name="type" ref="actif_V_B"/>
             <field name="parent" ref="291"/>
         </record>
 
         <record model="account.account.template" id="2919">
             <field name="name">Réductions de valeur actées</field>
             <field name="code">2919</field>
-            <field name="close_method">balance</field>
+            <field name="deferral" eval="True"/>
             <field name="kind">other</field>
-            <field name="type" ref="account.account_type_asset_long_term"/>
+            <field name="type" ref="actif_V_B"/>
             <field name="parent" ref="291"/>
         </record>
 
         <record model="account.account.template" id="3">
-            <field name="name">Stock &amp; commandes en cours d'exécution</field>
+            <field name="name">Stock et commandes en cours d'exécution</field>
             <field name="code">3</field>
-            <field name="close_method">none</field>
             <field name="kind">view</field>
-            <field name="type" eval="False"/>
             <field name="parent" ref="root"/>
         </record>
 
         <record model="account.account.template" id="30">
             <field name="name">Approvisionnements - matières premières</field>
             <field name="code">30</field>
-            <field name="close_method">none</field>
             <field name="kind">view</field>
-            <field name="type" eval="False"/>
+            <field name="type" ref="actif_VI_A_1"/>
             <field name="parent" ref="3"/>
         </record>
 
         <record model="account.account.template" id="300">
             <field name="name">Valeur d'acquisition</field>
             <field name="code">300</field>
-            <field name="close_method">balance</field>
+            <field name="deferral" eval="True"/>
             <field name="kind">other</field>
-            <field name="type" ref="account.account_type_asset_long_term"/>
+            <field name="type" ref="actif_VI_A_1"/>
             <field name="parent" ref="30"/>
         </record>
 
         <record model="account.account.template" id="309">
             <field name="name">Réductions de valeur actées</field>
             <field name="code">309</field>
-            <field name="close_method">balance</field>
+            <field name="deferral" eval="True"/>
             <field name="kind">other</field>
-            <field name="type" ref="account.account_type_asset_long_term"/>
+            <field name="type" ref="actif_VI_A_1"/>
             <field name="parent" ref="30"/>
         </record>
 
         <record model="account.account.template" id="31">
             <field name="name">Approvisionnements et fournitures</field>
             <field name="code">31</field>
-            <field name="close_method">none</field>
             <field name="kind">view</field>
-            <field name="type" eval="False"/>
+            <field name="type" ref="actif_VI_A_1"/>
             <field name="parent" ref="3"/>
         </record>
 
         <record model="account.account.template" id="310">
             <field name="name">Valeur d'acquisition</field>
             <field name="code">310</field>
-            <field name="close_method">none</field>
-            <field name="kind">view</field>
-            <field name="type" eval="False"/>
+            <field name="deferral" eval="True"/>
+            <field name="kind">other</field>
+            <field name="type" ref="actif_VI_A_1"/>
             <field name="parent" ref="31"/>
         </record>
 
-        <record model="account.account.template" id="3100">
-            <field name="name">Matières d'approvisionnement</field>
-            <field name="code">3100</field>
-            <field name="close_method">balance</field>
-            <field name="kind">other</field>
-            <field name="type" ref="account.account_type_asset_long_term"/>
-            <field name="parent" ref="310"/>
-        </record>
-
-        <record model="account.account.template" id="3101">
-            <field name="name">Energie (Charbon, coke, Mazout, essence, propane, ...)</field>
-            <field name="code">3101</field>
-            <field name="close_method">balance</field>
-            <field name="kind">other</field>
-            <field name="type" ref="account.account_type_asset_long_term"/>
-            <field name="parent" ref="310"/>
-        </record>
-
-        <record model="account.account.template" id="3102">
-            <field name="name">Produits d'entretien</field>
-            <field name="code">3102</field>
-            <field name="close_method">balance</field>
-            <field name="kind">other</field>
-            <field name="type" ref="account.account_type_asset_long_term"/>
-            <field name="parent" ref="310"/>
-        </record>
-
-        <record model="account.account.template" id="3103">
-            <field name="name">Fournitures diverses et petit outillage</field>
-            <field name="code">3103</field>
-            <field name="close_method">balance</field>
-            <field name="kind">other</field>
-            <field name="type" ref="account.account_type_asset_long_term"/>
-            <field name="parent" ref="310"/>
-        </record>
-
-        <record model="account.account.template" id="3104">
-            <field name="name">Imprimés et fournitures de bureau</field>
-            <field name="code">3104</field>
-            <field name="close_method">balance</field>
-            <field name="kind">other</field>
-            <field name="type" ref="account.account_type_asset_long_term"/>
-            <field name="parent" ref="310"/>
-        </record>
-
-        <record model="account.account.template" id="3105">
-            <field name="name">Fournitures de services sociaux</field>
-            <field name="code">3105</field>
-            <field name="close_method">balance</field>
-            <field name="kind">other</field>
-            <field name="type" ref="account.account_type_asset_long_term"/>
-            <field name="parent" ref="310"/>
-        </record>
-
-        <record model="account.account.template" id="3106">
-            <field name="name">Emballages commerciaux</field>
-            <field name="code">3106</field>
-            <field name="close_method">none</field>
-            <field name="kind">view</field>
-            <field name="type" eval="False"/>
-            <field name="parent" ref="310"/>
-        </record>
-
-        <record model="account.account.template" id="31060">
-            <field name="name">Emballages perdus</field>
-            <field name="code">31060</field>
-            <field name="close_method">balance</field>
-            <field name="kind">other</field>
-            <field name="type" ref="account.account_type_asset_long_term"/>
-            <field name="parent" ref="3106"/>
-        </record>
-
-        <record model="account.account.template" id="31061">
-            <field name="name">Emballages récupérables</field>
-            <field name="code">31061</field>
-            <field name="close_method">balance</field>
-            <field name="kind">other</field>
-            <field name="type" ref="account.account_type_asset_long_term"/>
-            <field name="parent" ref="3106"/>
-        </record>
-
-        <record model="account.account.template" id="3109">
+        <record model="account.account.template" id="319">
             <field name="name">Réductions de valeur actées</field>
-            <field name="code">3109</field>
-            <field name="close_method">balance</field>
+            <field name="code">319</field>
+            <field name="deferral" eval="True"/>
             <field name="kind">other</field>
-            <field name="type" ref="account.account_type_asset_long_term"/>
-            <field name="parent" ref="310"/>
+            <field name="type" ref="actif_VI_A_1"/>
+            <field name="parent" ref="31"/>
         </record>
 
         <record model="account.account.template" id="32">
-            <field name="name">En cours de fabrication</field>
+            <field name="name">En-cours de fabrication</field>
             <field name="code">32</field>
-            <field name="close_method">none</field>
             <field name="kind">view</field>
-            <field name="type" eval="False"/>
+            <field name="type" ref="actif_VI_A_1"/>
             <field name="parent" ref="3"/>
         </record>
 
         <record model="account.account.template" id="320">
             <field name="name">Valeur d'acquisition</field>
             <field name="code">320</field>
-            <field name="close_method">none</field>
-            <field name="kind">view</field>
-            <field name="type" eval="False"/>
+            <field name="deferral" eval="True"/>
+            <field name="kind">other</field>
+            <field name="type" ref="actif_VI_A_1"/>
             <field name="parent" ref="32"/>
         </record>
 
-        <record model="account.account.template" id="3200">
-            <field name="name">Produits semi-ouvrés</field>
-            <field name="code">3200</field>
-            <field name="close_method">balance</field>
-            <field name="kind">other</field>
-            <field name="type" ref="account.account_type_asset_long_term"/>
-            <field name="parent" ref="320"/>
-        </record>
-
-        <record model="account.account.template" id="3201">
-            <field name="name">Produits en cours de fabrication</field>
-            <field name="code">3201</field>
-            <field name="close_method">balance</field>
-            <field name="kind">other</field>
-            <field name="type" ref="account.account_type_asset_long_term"/>
-            <field name="parent" ref="320"/>
-        </record>
-
-        <record model="account.account.template" id="3202">
-            <field name="name">Travaux en cours</field>
-            <field name="code">3202</field>
-            <field name="close_method">balance</field>
-            <field name="kind">other</field>
-            <field name="type" ref="account.account_type_asset_long_term"/>
-            <field name="parent" ref="320"/>
-        </record>
-
-        <record model="account.account.template" id="3205">
-            <field name="name">Déchets</field>
-            <field name="code">3205</field>
-            <field name="close_method">balance</field>
-            <field name="kind">other</field>
-            <field name="type" ref="account.account_type_asset_long_term"/>
-            <field name="parent" ref="320"/>
-        </record>
-
-        <record model="account.account.template" id="3206">
-            <field name="name">Rebuts</field>
-            <field name="code">3206</field>
-            <field name="close_method">balance</field>
-            <field name="kind">other</field>
-            <field name="type" ref="account.account_type_asset_long_term"/>
-            <field name="parent" ref="320"/>
-        </record>
-
-        <record model="account.account.template" id="3209">
-            <field name="name">Travaux en association momentanée</field>
-            <field name="code">3209</field>
-            <field name="close_method">balance</field>
-            <field name="kind">other</field>
-            <field name="type" ref="account.account_type_asset_long_term"/>
-            <field name="parent" ref="320"/>
-        </record>
-
         <record model="account.account.template" id="329">
             <field name="name">Réductions de valeur actées</field>
             <field name="code">329</field>
-            <field name="close_method">balance</field>
+            <field name="deferral" eval="True"/>
             <field name="kind">other</field>
-            <field name="type" ref="account.account_type_asset_long_term"/>
+            <field name="type" ref="actif_VI_A_1"/>
             <field name="parent" ref="32"/>
         </record>
 
         <record model="account.account.template" id="33">
             <field name="name">Produits finis</field>
             <field name="code">33</field>
-            <field name="close_method">none</field>
             <field name="kind">view</field>
-            <field name="type" eval="False"/>
+            <field name="type" ref="actif_VI_A_2"/>
             <field name="parent" ref="3"/>
         </record>
 
         <record model="account.account.template" id="330">
             <field name="name">Valeur d'acquisition</field>
             <field name="code">330</field>
-            <field name="close_method">none</field>
-            <field name="kind">view</field>
-            <field name="type" eval="False"/>
+            <field name="deferral" eval="True"/>
+            <field name="kind">other</field>
+            <field name="type" ref="actif_VI_A_2"/>
             <field name="parent" ref="33"/>
         </record>
 
-        <record model="account.account.template" id="3300">
-            <field name="name">Produits finis</field>
-            <field name="code">3300</field>
-            <field name="close_method">balance</field>
-            <field name="kind">other</field>
-            <field name="type" ref="account.account_type_asset_long_term"/>
-            <field name="parent" ref="330"/>
-        </record>
-
-        <record model="account.account.template" id="3301">
-            <field name="name">Sous-produits</field>
-            <field name="code">3301</field>
-            <field name="close_method">balance</field>
-            <field name="kind">other</field>
-            <field name="type" ref="account.account_type_asset_long_term"/>
-            <field name="parent" ref="330"/>
-        </record>
-
         <record model="account.account.template" id="339">
             <field name="name">Réductions de valeur actées</field>
             <field name="code">339</field>
-            <field name="close_method">balance</field>
+            <field name="deferral" eval="True"/>
             <field name="kind">other</field>
-            <field name="type" ref="account.account_type_asset_long_term"/>
+            <field name="type" ref="actif_VI_A_2"/>
             <field name="parent" ref="33"/>
         </record>
 
         <record model="account.account.template" id="34">
             <field name="name">Marchandises</field>
             <field name="code">34</field>
-            <field name="close_method">none</field>
             <field name="kind">view</field>
-            <field name="type" eval="False"/>
+            <field name="type" ref="actif_VI_A_4"/>
             <field name="parent" ref="3"/>
         </record>
 
         <record model="account.account.template" id="340">
             <field name="name">Valeur d'acquisition</field>
             <field name="code">340</field>
-            <field name="close_method">none</field>
-            <field name="kind">view</field>
-            <field name="type" eval="False"/>
+            <field name="deferral" eval="True"/>
+            <field name="kind">other</field>
+            <field name="type" ref="actif_VI_A_4"/>
             <field name="parent" ref="34"/>
         </record>
 
         <record model="account.account.template" id="349">
             <field name="name">Réductions de valeur actées</field>
             <field name="code">349</field>
-            <field name="close_method">balance</field>
+            <field name="deferral" eval="True"/>
             <field name="kind">other</field>
-            <field name="type" ref="account.account_type_asset_long_term"/>
+            <field name="type" ref="actif_VI_A_4"/>
             <field name="parent" ref="34"/>
         </record>
 
         <record model="account.account.template" id="35">
             <field name="name">Immeubles destinés à la vente</field>
             <field name="code">35</field>
-            <field name="close_method">none</field>
             <field name="kind">view</field>
-            <field name="type" eval="False"/>
+            <field name="type" ref="actif_VI_A_5"/>
             <field name="parent" ref="3"/>
         </record>
 
         <record model="account.account.template" id="350">
             <field name="name">Valeur d'acquisition</field>
             <field name="code">350</field>
-            <field name="close_method">none</field>
-            <field name="kind">view</field>
-            <field name="type" eval="False"/>
-            <field name="parent" ref="35"/>
-        </record>
-
-        <record model="account.account.template" id="351">
-            <field name="name">Immeubles construits en vue de leur revente</field>
-            <field name="code">351</field>
-            <field name="close_method">none</field>
-            <field name="kind">view</field>
-            <field name="type" eval="False"/>
+            <field name="deferral" eval="True"/>
+            <field name="kind">other</field>
+            <field name="type" ref="actif_VI_A_5"/>
             <field name="parent" ref="35"/>
         </record>
 
         <record model="account.account.template" id="359">
             <field name="name">Réductions de valeurs actées</field>
             <field name="code">359</field>
-            <field name="close_method">balance</field>
+            <field name="deferral" eval="True"/>
             <field name="kind">other</field>
-            <field name="type" ref="account.account_type_asset_long_term"/>
+            <field name="type" ref="actif_VI_A_5"/>
             <field name="parent" ref="35"/>
         </record>
 
         <record model="account.account.template" id="36">
             <field name="name">Acomptes versés sur achats pour stocks</field>
             <field name="code">36</field>
-            <field name="close_method">none</field>
             <field name="kind">view</field>
-            <field name="type" eval="False"/>
+            <field name="type" ref="actif_VI_A_6"/>
             <field name="parent" ref="3"/>
         </record>
 
         <record model="account.account.template" id="360">
-            <field name="name">Acomptes versés (à ventiler éventuellement par catégorie)</field>
+            <field name="name">Acomptes versés</field>
             <field name="code">360</field>
-            <field name="close_method">balance</field>
+            <field name="deferral" eval="True"/>
             <field name="kind">other</field>
-            <field name="type" ref="account.account_type_asset_long_term"/>
+            <field name="type" ref="actif_VI_A_6"/>
             <field name="parent" ref="36"/>
         </record>
 
         <record model="account.account.template" id="369">
             <field name="name">Réductions de valeur actées</field>
             <field name="code">369</field>
-            <field name="close_method">balance</field>
+            <field name="deferral" eval="True"/>
             <field name="kind">other</field>
-            <field name="type" ref="account.account_type_asset_long_term"/>
+            <field name="type" ref="actif_VI_A_6"/>
             <field name="parent" ref="36"/>
         </record>
 
         <record model="account.account.template" id="37">
             <field name="name">Commandes en cours d'éxécution</field>
             <field name="code">37</field>
-            <field name="close_method">none</field>
             <field name="kind">view</field>
-            <field name="type" eval="False"/>
+            <field name="type" ref="actif_VI_B"/>
             <field name="parent" ref="3"/>
         </record>
 
         <record model="account.account.template" id="370">
             <field name="name">Valeur d'acquisition</field>
             <field name="code">370</field>
-            <field name="close_method">balance</field>
+            <field name="deferral" eval="True"/>
             <field name="kind">other</field>
-            <field name="type" ref="account.account_type_asset_long_term"/>
+            <field name="type" ref="actif_VI_B"/>
             <field name="parent" ref="37"/>
         </record>
 
         <record model="account.account.template" id="371">
             <field name="name">Bénéfice pris en compte</field>
             <field name="code">371</field>
-            <field name="close_method">balance</field>
+            <field name="deferral" eval="True"/>
             <field name="kind">other</field>
-            <field name="type" ref="account.account_type_asset_long_term"/>
+            <field name="type" ref="actif_VI_B"/>
             <field name="parent" ref="37"/>
         </record>
 
         <record model="account.account.template" id="379">
             <field name="name">Réductions de valeur actées</field>
             <field name="code">379</field>
-            <field name="close_method">balance</field>
+            <field name="deferral" eval="True"/>
             <field name="kind">other</field>
-            <field name="type" ref="account.account_type_asset_long_term"/>
+            <field name="type" ref="actif_VI_B"/>
             <field name="parent" ref="37"/>
         </record>
 
         <record model="account.account.template" id="4">
             <field name="name">Créances et dettes à un an au plus</field>
             <field name="code">4</field>
-            <field name="close_method">none</field>
             <field name="kind">view</field>
-            <field name="type" eval="False"/>
             <field name="parent" ref="root"/>
         </record>
 
         <record model="account.account.template" id="40">
             <field name="name">Créances commerciales</field>
             <field name="code">40</field>
-            <field name="close_method">none</field>
             <field name="kind">view</field>
-            <field name="type" eval="False"/>
+            <field name="type" ref="actif_VII_A"/>
             <field name="parent" ref="4"/>
         </record>
 
         <record model="account.account.template" id="400">
             <field name="name">Clients</field>
             <field name="code">400</field>
-            <field name="reconcile" eval="True"/>
-            <field name="close_method">unreconciled</field>
-            <field name="kind">receivable</field>
-            <field name="type" ref="account.account_type_asset_current_receivable"/>
+            <field name="kind">view</field>
+            <field name="type" ref="actif_VII_A"/>
             <field name="parent" ref="40"/>
         </record>
 
@@ -3954,477 +2426,460 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Effets à recevoir</field>
             <field name="code">401</field>
             <field name="reconcile" eval="True"/>
-            <field name="close_method">unreconciled</field>
+            <field name="deferral" eval="True"/>
             <field name="kind">receivable</field>
-            <field name="type" ref="account.account_type_asset_current_receivable"/>
+            <field name="type" ref="actif_VII_A"/>
             <field name="parent" ref="40"/>
         </record>
 
         <record model="account.account.template" id="404">
             <field name="name">Produits à recevoir</field>
             <field name="code">404</field>
-            <field name="reconcile" eval="True"/>
-            <field name="close_method">unreconciled</field>
+            <field name="deferral" eval="True"/>
             <field name="kind">receivable</field>
-            <field name="type" ref="account.account_type_asset_current_receivable"/>
+            <field name="type" ref="actif_VII_A"/>
             <field name="parent" ref="40"/>
         </record>
 
         <record model="account.account.template" id="406">
             <field name="name">Acomptes versés</field>
             <field name="code">406</field>
-            <field name="reconcile" eval="True"/>
-            <field name="close_method">unreconciled</field>
+            <field name="deferral" eval="True"/>
             <field name="kind">receivable</field>
-            <field name="type" ref="account.account_type_asset_current_receivable"/>
+            <field name="type" ref="actif_VII_A"/>
             <field name="parent" ref="40"/>
         </record>
 
         <record model="account.account.template" id="407">
             <field name="name">Créances douteuses</field>
             <field name="code">407</field>
-            <field name="reconcile" eval="True"/>
-            <field name="close_method">unreconciled</field>
+            <field name="deferral" eval="True"/>
             <field name="kind">receivable</field>
-            <field name="type" ref="account.account_type_asset_current_receivable"/>
+            <field name="type" ref="actif_VII_A"/>
             <field name="parent" ref="40"/>
         </record>
 
         <record model="account.account.template" id="409">
-            <field name="name">Réductions de valeur actées (-)</field>
+            <field name="name">Réductions de valeur actées</field>
             <field name="code">409</field>
-            <field name="close_method">none</field>
+            <field name="deferral" eval="True"/>
             <field name="kind">receivable</field>
-            <field name="type" ref="account.account_type_asset_current_receivable"/>
+            <field name="type" ref="actif_VII_A"/>
             <field name="parent" ref="40"/>
         </record>
 
         <record model="account.account.template" id="41">
             <field name="name">Autres créances</field>
             <field name="code">41</field>
-            <field name="close_method">none</field>
             <field name="kind">view</field>
-            <field name="type" eval="False"/>
+            <field name="type" ref="actif_VII_B"/>
             <field name="parent" ref="4"/>
         </record>
 
         <record model="account.account.template" id="410">
             <field name="name">Capital appelé, non versé</field>
             <field name="code">410</field>
-            <field name="reconcile" eval="True"/>
-            <field name="close_method">unreconciled</field>
+            <field name="deferral" eval="True"/>
             <field name="kind">receivable</field>
-            <field name="type" ref="account.account_type_asset_current_receivable"/>
+            <field name="type" ref="actif_VII_B"/>
             <field name="parent" ref="41"/>
         </record>
 
         <record model="account.account.template" id="411">
             <field name="name">T.V.A. a récupérer</field>
             <field name="code">411</field>
-            <field name="reconcile" eval="True"/>
-            <field name="close_method">unreconciled</field>
+            <field name="deferral" eval="True"/>
             <field name="kind">receivable</field>
-            <field name="type" ref="account.account_type_asset_current_receivable"/>
+            <field name="type" ref="actif_VII_B"/>
             <field name="parent" ref="41"/>
         </record>
 
         <record model="account.account.template" id="412">
             <field name="name">Impôts et précomptes à récupérer</field>
             <field name="code">412</field>
-            <field name="close_method">none</field>
             <field name="kind">view</field>
-            <field name="type" eval="False"/>
+            <field name="type" ref="actif_VII_B"/>
             <field name="parent" ref="41"/>
         </record>
 
         <record model="account.account.template" id="4120">
             <field name="name">Impôts belges sur le résultat</field>
             <field name="code">4120</field>
-            <field name="reconcile" eval="True"/>
-            <field name="close_method">unreconciled</field>
+            <field name="deferral" eval="True"/>
             <field name="kind">receivable</field>
-            <field name="type" ref="account.account_type_asset_current_receivable"/>
+            <field name="type" ref="actif_VII_B"/>
             <field name="parent" ref="412"/>
         </record>
 
         <record model="account.account.template" id="4121">
             <field name="name">Impôts belges sur le résultat</field>
             <field name="code">4121</field>
-            <field name="reconcile" eval="True"/>
-            <field name="close_method">unreconciled</field>
+            <field name="deferral" eval="True"/>
             <field name="kind">receivable</field>
-            <field name="type" ref="account.account_type_asset_current_receivable"/>
+            <field name="type" ref="actif_VII_B"/>
             <field name="parent" ref="412"/>
         </record>
 
         <record model="account.account.template" id="4122">
             <field name="name">Impôts belges sur le résultat</field>
             <field name="code">4122</field>
-            <field name="reconcile" eval="True"/>
-            <field name="close_method">unreconciled</field>
+            <field name="deferral" eval="True"/>
             <field name="kind">receivable</field>
-            <field name="type" ref="account.account_type_asset_current_receivable"/>
+            <field name="type" ref="actif_VII_B"/>
             <field name="parent" ref="412"/>
         </record>
 
         <record model="account.account.template" id="4123">
             <field name="name">Impôts belges sur le résultat</field>
             <field name="code">4123</field>
-            <field name="reconcile" eval="True"/>
-            <field name="close_method">unreconciled</field>
+            <field name="deferral" eval="True"/>
             <field name="kind">receivable</field>
-            <field name="type" ref="account.account_type_asset_current_receivable"/>
+            <field name="type" ref="actif_VII_B"/>
             <field name="parent" ref="412"/>
         </record>
 
         <record model="account.account.template" id="4124">
             <field name="name">Impôts belges sur le résultat</field>
             <field name="code">4124</field>
-            <field name="reconcile" eval="True"/>
-            <field name="close_method">unreconciled</field>
+            <field name="deferral" eval="True"/>
             <field name="kind">receivable</field>
-            <field name="type" ref="account.account_type_asset_current_receivable"/>
+            <field name="type" ref="actif_VII_B"/>
             <field name="parent" ref="412"/>
         </record>
 
         <record model="account.account.template" id="4125">
-            <field name="name">Autres impôts belges</field>
+            <field name="name">Autres impôts et taxes belges</field>
             <field name="code">4125</field>
-            <field name="reconcile" eval="True"/>
-            <field name="close_method">unreconciled</field>
+            <field name="deferral" eval="True"/>
             <field name="kind">receivable</field>
-            <field name="type" ref="account.account_type_asset_current_receivable"/>
+            <field name="type" ref="actif_VII_B"/>
             <field name="parent" ref="412"/>
         </record>
 
         <record model="account.account.template" id="4126">
-            <field name="name">Autres impôts belges</field>
+            <field name="name">Autres impôts et taxes belges</field>
             <field name="code">4126</field>
-            <field name="reconcile" eval="True"/>
-            <field name="close_method">unreconciled</field>
+            <field name="deferral" eval="True"/>
             <field name="kind">receivable</field>
-            <field name="type" ref="account.account_type_asset_current_receivable"/>
+            <field name="type" ref="actif_VII_B"/>
             <field name="parent" ref="412"/>
         </record>
 
         <record model="account.account.template" id="4127">
-            <field name="name">Autres impôts belges</field>
+            <field name="name">Autres impôts et taxes belges</field>
             <field name="code">4127</field>
-            <field name="reconcile" eval="True"/>
-            <field name="close_method">unreconciled</field>
+            <field name="deferral" eval="True"/>
             <field name="kind">receivable</field>
-            <field name="type" ref="account.account_type_asset_current_receivable"/>
+            <field name="type" ref="actif_VII_B"/>
             <field name="parent" ref="412"/>
         </record>
 
         <record model="account.account.template" id="4128">
-            <field name="name">Impôts étrangers</field>
+            <field name="name">Impôts et taxes étrangers</field>
             <field name="code">4128</field>
-            <field name="reconcile" eval="True"/>
-            <field name="close_method">unreconciled</field>
+            <field name="deferral" eval="True"/>
             <field name="kind">receivable</field>
-            <field name="type" ref="account.account_type_asset_current_receivable"/>
+            <field name="type" ref="actif_VII_B"/>
             <field name="parent" ref="412"/>
         </record>
 
         <record model="account.account.template" id="414">
             <field name="name">Produits à recevoir</field>
             <field name="code">414</field>
-            <field name="reconcile" eval="True"/>
-            <field name="close_method">unreconciled</field>
+            <field name="deferral" eval="True"/>
             <field name="kind">receivable</field>
-            <field name="type" ref="account.account_type_asset_current_receivable"/>
+            <field name="type" ref="actif_VII_B"/>
+            <field name="parent" ref="41"/>
+        </record>
+
+        <record model="account.account.template" id="415">
+            <field name="name">Créances non productives d'intérêts ou assorties d'un intérêt anormalement faible</field>
+            <field name="code">415</field>
+            <field name="deferral" eval="True"/>
+            <field name="kind">receivable</field>
+            <field name="type" ref="actif_VII_B"/>
             <field name="parent" ref="41"/>
         </record>
 
         <record model="account.account.template" id="416">
             <field name="name">Créances diverses</field>
             <field name="code">416</field>
-            <field name="reconcile" eval="True"/>
-            <field name="close_method">unreconciled</field>
+            <field name="deferral" eval="True"/>
             <field name="kind">receivable</field>
-            <field name="type" ref="account.account_type_asset_current_receivable"/>
+            <field name="type" ref="actif_VII_B"/>
             <field name="parent" ref="41"/>
         </record>
 
         <record model="account.account.template" id="417">
             <field name="name">Créances douteuses</field>
             <field name="code">417</field>
-            <field name="reconcile" eval="True"/>
-            <field name="close_method">unreconciled</field>
+            <field name="deferral" eval="True"/>
             <field name="kind">receivable</field>
-            <field name="type" ref="account.account_type_asset_current_receivable"/>
+            <field name="type" ref="actif_VII_B"/>
             <field name="parent" ref="41"/>
         </record>
 
         <record model="account.account.template" id="418">
             <field name="name">Cautionnements versés en numéraires</field>
             <field name="code">418</field>
-            <field name="reconcile" eval="True"/>
-            <field name="close_method">unreconciled</field>
+            <field name="deferral" eval="True"/>
             <field name="kind">receivable</field>
-            <field name="type" ref="account.account_type_asset_current_receivable"/>
+            <field name="type" ref="actif_VII_B"/>
             <field name="parent" ref="41"/>
         </record>
 
         <record model="account.account.template" id="419">
             <field name="name">Réductions de valeur actées</field>
             <field name="code">419</field>
-            <field name="reconcile" eval="True"/>
-            <field name="close_method">unreconciled</field>
+            <field name="deferral" eval="True"/>
             <field name="kind">receivable</field>
-            <field name="type" ref="account.account_type_asset_current_receivable"/>
+            <field name="type" ref="actif_VII_B"/>
             <field name="parent" ref="41"/>
         </record>
 
         <record model="account.account.template" id="42">
             <field name="name">Dettes à plus d'un an échéant dans l'année</field>
             <field name="code">42</field>
-            <field name="close_method">none</field>
             <field name="kind">view</field>
-            <field name="type" eval="False"/>
+            <field name="type" ref="passif_IX_A"/>
             <field name="parent" ref="4"/>
         </record>
 
         <record model="account.account.template" id="420">
             <field name="name">Emprunts subordonnés</field>
             <field name="code">420</field>
-            <field name="reconcile" eval="True"/>
-            <field name="close_method">unreconciled</field>
             <field name="kind">view</field>
-            <field name="type" eval="False"/>
+            <field name="type" ref="passif_IX_A"/>
             <field name="parent" ref="42"/>
         </record>
 
         <record model="account.account.template" id="4200">
             <field name="name">Convertibles</field>
             <field name="code">4200</field>
-            <field name="reconcile" eval="True"/>
-            <field name="close_method">unreconciled</field>
+            <field name="deferral" eval="True"/>
             <field name="kind">payable</field>
-            <field name="type" ref="account.account_type_liability_current_payable"/>
+            <field name="type" ref="passif_IX_A"/>
             <field name="parent" ref="420"/>
         </record>
 
         <record model="account.account.template" id="4201">
             <field name="name">Non convertibles</field>
             <field name="code">4201</field>
-            <field name="reconcile" eval="True"/>
-            <field name="close_method">unreconciled</field>
+            <field name="deferral" eval="True"/>
             <field name="kind">payable</field>
-            <field name="type" ref="account.account_type_liability_current_payable"/>
+            <field name="type" ref="passif_IX_A"/>
             <field name="parent" ref="420"/>
         </record>
 
         <record model="account.account.template" id="421">
             <field name="name">Emprunts obligataires non subordonnés</field>
             <field name="code">421</field>
-            <field name="close_method">none</field>
             <field name="kind">view</field>
-            <field name="type" eval="False"/>
+            <field name="type" ref="passif_IX_A"/>
             <field name="parent" ref="42"/>
         </record>
 
         <record model="account.account.template" id="4210">
             <field name="name">Convertibles</field>
             <field name="code">4210</field>
-            <field name="reconcile" eval="True"/>
-            <field name="close_method">unreconciled</field>
+            <field name="deferral" eval="True"/>
             <field name="kind">payable</field>
-            <field name="type" ref="account.account_type_liability_current_payable"/>
+            <field name="type" ref="passif_IX_A"/>
             <field name="parent" ref="421"/>
         </record>
 
         <record model="account.account.template" id="4211">
             <field name="name">Non convertibles</field>
             <field name="code">4211</field>
-            <field name="reconcile" eval="True"/>
-            <field name="close_method">unreconciled</field>
+            <field name="deferral" eval="True"/>
             <field name="kind">payable</field>
-            <field name="type" ref="account.account_type_liability_current_payable"/>
+            <field name="type" ref="passif_IX_A"/>
             <field name="parent" ref="421"/>
         </record>
 
         <record model="account.account.template" id="422">
             <field name="name">Dettes de location - financement et assimilés</field>
             <field name="code">422</field>
-            <field name="reconcile" eval="True"/>
-            <field name="close_method">unreconciled</field>
+            <field name="deferral" eval="True"/>
             <field name="kind">payable</field>
-            <field name="type" ref="account.account_type_liability_current_payable"/>
+            <field name="type" ref="passif_IX_A"/>
             <field name="parent" ref="42"/>
         </record>
 
         <record model="account.account.template" id="423">
             <field name="name">Etablissements de crédit</field>
             <field name="code">423</field>
-            <field name="close_method">none</field>
             <field name="kind">view</field>
-            <field name="type" eval="False"/>
+            <field name="type" ref="passif_IX_A"/>
             <field name="parent" ref="42"/>
         </record>
 
         <record model="account.account.template" id="4230">
             <field name="name">Dettes en compte</field>
             <field name="code">4230</field>
-            <field name="close_method">none</field>
             <field name="kind">view</field>
-            <field name="type" eval="False"/>
+            <field name="type" ref="passif_IX_A"/>
             <field name="parent" ref="423"/>
         </record>
 
         <record model="account.account.template" id="4231">
             <field name="name">Promesses</field>
             <field name="code">4231</field>
-            <field name="close_method">none</field>
             <field name="kind">view</field>
-            <field name="type" eval="False"/>
+            <field name="type" ref="passif_IX_A"/>
             <field name="parent" ref="423"/>
         </record>
 
         <record model="account.account.template" id="4232">
             <field name="name">Crédits d'acceptation</field>
             <field name="code">4232</field>
-            <field name="close_method">none</field>
             <field name="kind">view</field>
-            <field name="type" eval="False"/>
+            <field name="type" ref="passif_IX_A"/>
             <field name="parent" ref="423"/>
         </record>
 
         <record model="account.account.template" id="424">
             <field name="name">Autres emprunts</field>
             <field name="code">424</field>
-            <field name="reconcile" eval="True"/>
-            <field name="close_method">unreconciled</field>
+            <field name="deferral" eval="True"/>
             <field name="kind">payable</field>
-            <field name="type" ref="account.account_type_liability_current_payable"/>
+            <field name="type" ref="passif_IX_A"/>
             <field name="parent" ref="42"/>
         </record>
 
         <record model="account.account.template" id="425">
             <field name="name">Dettes commerciales</field>
             <field name="code">425</field>
-            <field name="close_method">none</field>
             <field name="kind">view</field>
-            <field name="type" eval="False"/>
+            <field name="type" ref="passif_IX_A"/>
             <field name="parent" ref="42"/>
         </record>
 
         <record model="account.account.template" id="4250">
             <field name="name">Fournisseurs</field>
             <field name="code">4250</field>
-            <field name="reconcile" eval="True"/>
-            <field name="close_method">unreconciled</field>
+            <field name="deferral" eval="True"/>
             <field name="kind">payable</field>
-            <field name="type" ref="account.account_type_liability_current_payable"/>
+            <field name="type" ref="passif_IX_A"/>
             <field name="parent" ref="425"/>
         </record>
 
         <record model="account.account.template" id="4251">
             <field name="name">Effets à payer</field>
             <field name="code">4251</field>
-            <field name="reconcile" eval="True"/>
-            <field name="close_method">unreconciled</field>
+            <field name="deferral" eval="True"/>
             <field name="kind">payable</field>
-            <field name="type" ref="account.account_type_liability_current_payable"/>
+            <field name="type" ref="passif_IX_A"/>
             <field name="parent" ref="425"/>
         </record>
 
         <record model="account.account.template" id="426">
             <field name="name">Acomptes reçus sur commandes</field>
             <field name="code">426</field>
-            <field name="reconcile" eval="True"/>
-            <field name="close_method">unreconciled</field>
+            <field name="deferral" eval="True"/>
             <field name="kind">payable</field>
-            <field name="type" ref="account.account_type_liability_current_payable"/>
+            <field name="type" ref="passif_IX_A"/>
             <field name="parent" ref="42"/>
         </record>
 
         <record model="account.account.template" id="428">
             <field name="name">Cautionnements reçus en numéraires</field>
             <field name="code">428</field>
-            <field name="reconcile" eval="True"/>
-            <field name="close_method">unreconciled</field>
+            <field name="deferral" eval="True"/>
             <field name="kind">payable</field>
-            <field name="type" ref="account.account_type_liability_current_payable"/>
+            <field name="type" ref="passif_IX_A"/>
             <field name="parent" ref="42"/>
         </record>
 
         <record model="account.account.template" id="429">
             <field name="name">Dettes diverses</field>
             <field name="code">429</field>
-            <field name="reconcile" eval="True"/>
-            <field name="close_method">unreconciled</field>
-            <field name="kind">payable</field>
-            <field name="type" ref="account.account_type_liability_current_payable"/>
+            <field name="kind">view</field>
+            <field name="type" ref="passif_IX_A"/>
             <field name="parent" ref="42"/>
         </record>
+        <record model="account.account.template" id="4290">
+            <field name="name">Productives d'intérêts</field>
+            <field name="code">4290</field>
+            <field name="deferral" eval="True"/>
+            <field name="kind">payable</field>
+            <field name="type" ref="passif_IX_A"/>
+            <field name="parent" ref="429"/>
+        </record>
+        <record model="account.account.template" id="4291">
+            <field name="name">Non-productives d'intérêts ou assorties d'un intérêt anormalement faible</field>
+            <field name="code">4291</field>
+            <field name="deferral" eval="True"/>
+            <field name="kind">payable</field>
+            <field name="type" ref="passif_IX_A"/>
+            <field name="parent" ref="429"/>
+        </record>
+        <record model="account.account.template" id="4292">
+            <field name="name">Cautionnements reçus en numéraire</field>
+            <field name="code">4292</field>
+            <field name="deferral" eval="True"/>
+            <field name="kind">payable</field>
+            <field name="type" ref="passif_IX_A"/>
+            <field name="parent" ref="429"/>
+        </record>
 
         <record model="account.account.template" id="43">
             <field name="name">Dettes financières</field>
             <field name="code">43</field>
-            <field name="close_method">none</field>
             <field name="kind">view</field>
-            <field name="type" eval="False"/>
+            <field name="type" ref="passif_IX_B"/>
             <field name="parent" ref="4"/>
         </record>
 
         <record model="account.account.template" id="430">
-            <field name="name">Établissements de crédit. Emprunts en compte à terme fixe</field>
+            <field name="name">Établissements de crédit - Emprunts en compte à terme fixe</field>
             <field name="code">430</field>
-            <field name="reconcile" eval="True"/>
-            <field name="close_method">unreconciled</field>
+            <field name="deferral" eval="True"/>
             <field name="kind">payable</field>
-            <field name="type" ref="account.account_type_liability_current_payable"/>
+            <field name="type" ref="passif_IX_B_1"/>
             <field name="parent" ref="43"/>
         </record>
 
         <record model="account.account.template" id="431">
-            <field name="name">Établissements de crédit. Promesses</field>
+            <field name="name">Établissements de crédit - Promesses</field>
             <field name="code">431</field>
-            <field name="reconcile" eval="True"/>
-            <field name="close_method">unreconciled</field>
+            <field name="deferral" eval="True"/>
             <field name="kind">payable</field>
-            <field name="type" ref="account.account_type_liability_current_payable"/>
+            <field name="type" ref="passif_IX_B_1"/>
             <field name="parent" ref="43"/>
         </record>
 
         <record model="account.account.template" id="432">
-            <field name="name">Établissements de crédit. Crédits d'acceptation</field>
+            <field name="name">Établissements de crédit - Crédits d'acceptation</field>
             <field name="code">432</field>
-            <field name="reconcile" eval="True"/>
-            <field name="close_method">unreconciled</field>
+            <field name="deferral" eval="True"/>
             <field name="kind">payable</field>
-            <field name="type" ref="account.account_type_liability_current_payable"/>
+            <field name="type" ref="passif_IX_B_1"/>
             <field name="parent" ref="43"/>
         </record>
 
         <record model="account.account.template" id="433">
-            <field name="name">Établissements de crédit. Dettes en compte courant</field>
+            <field name="name">Établissements de crédit - Dettes en compte courant</field>
             <field name="code">433</field>
-            <field name="reconcile" eval="True"/>
-            <field name="close_method">unreconciled</field>
+            <field name="deferral" eval="True"/>
             <field name="kind">payable</field>
-            <field name="type" ref="account.account_type_liability_current_payable"/>
+            <field name="type" ref="passif_IX_B_1"/>
             <field name="parent" ref="43"/>
         </record>
 
         <record model="account.account.template" id="439">
             <field name="name">Autres emprunts</field>
             <field name="code">439</field>
-            <field name="reconcile" eval="True"/>
-            <field name="close_method">unreconciled</field>
+            <field name="deferral" eval="True"/>
             <field name="kind">payable</field>
-            <field name="type" ref="account.account_type_liability_current_payable"/>
+            <field name="type" ref="passif_IX_B_2"/>
             <field name="parent" ref="43"/>
         </record>
 
         <record model="account.account.template" id="44">
             <field name="name">Dettes commerciales</field>
             <field name="code">43</field>
-            <field name="close_method">none</field>
             <field name="kind">view</field>
-            <field name="type" eval="False"/>
             <field name="parent" ref="4"/>
         </record>
 
@@ -4432,1116 +2887,1035 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Fournisseurs</field>
             <field name="code">440</field>
             <field name="reconcile" eval="True"/>
-            <field name="close_method">unreconciled</field>
+            <field name="deferral" eval="True"/>
             <field name="kind">payable</field>
-            <field name="type" ref="account.account_type_liability_current_payable"/>
+            <field name="type" ref="passif_IX_C_1"/>
             <field name="parent" ref="44"/>
         </record>
 
         <record model="account.account.template" id="441">
             <field name="name">Effets à payer</field>
             <field name="code">441</field>
-            <field name="reconcile" eval="True"/>
-            <field name="close_method">unreconciled</field>
+            <field name="deferral" eval="True"/>
             <field name="kind">payable</field>
-            <field name="type" ref="account.account_type_liability_current_payable"/>
+            <field name="type" ref="passif_IX_C_2"/>
             <field name="parent" ref="44"/>
         </record>
 
         <record model="account.account.template" id="444">
             <field name="name">Factures à recevoir</field>
             <field name="code">444</field>
-            <field name="reconcile" eval="True"/>
-            <field name="close_method">unreconciled</field>
+            <field name="deferral" eval="True"/>
             <field name="kind">payable</field>
-            <field name="type" ref="account.account_type_liability_current_payable"/>
-            <field name="parent" ref="44"/>
-        </record>
-
-        <record model="account.account.template" id="446">
-            <field name="name">Acomptes reçus</field>
-            <field name="code">446</field>
-            <field name="reconcile" eval="True"/>
-            <field name="close_method">unreconciled</field>
-            <field name="kind">payable</field>
-            <field name="type" ref="account.account_type_liability_current_payable"/>
-            <field name="parent" ref="44"/>
-        </record>
-
-        <record model="account.account.template" id="448">
-            <field name="name">Compensations fournisseurs</field>
-            <field name="code">448</field>
-            <field name="reconcile" eval="True"/>
-            <field name="close_method">unreconciled</field>
-            <field name="kind">payable</field>
-            <field name="type" ref="account.account_type_liability_current_payable"/>
+            <field name="type" ref="passif_IX_C_1"/>
             <field name="parent" ref="44"/>
         </record>
 
         <record model="account.account.template" id="45">
             <field name="name">Dettes fiscales, salariales et sociales</field>
             <field name="code">45</field>
-            <field name="close_method">none</field>
             <field name="kind">view</field>
-            <field name="type" eval="False"/>
             <field name="parent" ref="4"/>
         </record>
 
         <record model="account.account.template" id="450">
             <field name="name">Dettes fiscales estimées</field>
             <field name="code">450</field>
-            <field name="close_method">none</field>
             <field name="kind">view</field>
-            <field name="type" eval="False"/>
+            <field name="type" ref="passif_IX_E_1"/>
             <field name="parent" ref="45"/>
         </record>
 
         <record model="account.account.template" id="4500">
             <field name="name">Impôts belges sur le résultat</field>
             <field name="code">4500</field>
-            <field name="reconcile" eval="True"/>
-            <field name="close_method">unreconciled</field>
+            <field name="deferral" eval="True"/>
             <field name="kind">payable</field>
-            <field name="type" ref="account.account_type_liability_current_tax"/>
+            <field name="type" ref="passif_IX_E_1"/>
             <field name="parent" ref="450"/>
         </record>
 
         <record model="account.account.template" id="4501">
             <field name="name">Impôts belges sur le résultat</field>
             <field name="code">4501</field>
-            <field name="reconcile" eval="True"/>
-            <field name="close_method">unreconciled</field>
+            <field name="deferral" eval="True"/>
             <field name="kind">payable</field>
-            <field name="type" ref="account.account_type_liability_current_tax"/>
+            <field name="type" ref="passif_IX_E_1"/>
             <field name="parent" ref="450"/>
         </record>
 
         <record model="account.account.template" id="4502">
             <field name="name">Impôts belges sur le résultat</field>
             <field name="code">4502</field>
-            <field name="reconcile" eval="True"/>
-            <field name="close_method">unreconciled</field>
+            <field name="deferral" eval="True"/>
             <field name="kind">payable</field>
-            <field name="type" ref="account.account_type_liability_current_tax"/>
+            <field name="type" ref="passif_IX_E_1"/>
             <field name="parent" ref="450"/>
         </record>
 
         <record model="account.account.template" id="4503">
             <field name="name">Impôts belges sur le résultat</field>
             <field name="code">4503</field>
-            <field name="reconcile" eval="True"/>
-            <field name="close_method">unreconciled</field>
+            <field name="deferral" eval="True"/>
             <field name="kind">payable</field>
-            <field name="type" ref="account.account_type_liability_current_tax"/>
+            <field name="type" ref="passif_IX_E_1"/>
             <field name="parent" ref="450"/>
         </record>
 
         <record model="account.account.template" id="4504">
             <field name="name">Impôts belges sur le résultat</field>
             <field name="code">4504</field>
-            <field name="reconcile" eval="True"/>
-            <field name="close_method">unreconciled</field>
+            <field name="deferral" eval="True"/>
             <field name="kind">payable</field>
-            <field name="type" ref="account.account_type_liability_current_tax"/>
+            <field name="type" ref="passif_IX_E_1"/>
             <field name="parent" ref="450"/>
         </record>
 
         <record model="account.account.template" id="4505">
             <field name="name">Autres impôts et taxes belges</field>
             <field name="code">4505</field>
-            <field name="reconcile" eval="True"/>
-            <field name="close_method">unreconciled</field>
+            <field name="deferral" eval="True"/>
             <field name="kind">payable</field>
-            <field name="type" ref="account.account_type_liability_current_tax"/>
+            <field name="type" ref="passif_IX_E_1"/>
             <field name="parent" ref="450"/>
         </record>
 
         <record model="account.account.template" id="4506">
             <field name="name">Autres impôts et taxes belges</field>
             <field name="code">4506</field>
-            <field name="reconcile" eval="True"/>
-            <field name="close_method">unreconciled</field>
+            <field name="deferral" eval="True"/>
             <field name="kind">payable</field>
-            <field name="type" ref="account.account_type_liability_current_tax"/>
+            <field name="type" ref="passif_IX_E_1"/>
             <field name="parent" ref="450"/>
         </record>
 
         <record model="account.account.template" id="4507">
             <field name="name">Autres impôts et taxes belges</field>
             <field name="code">4507</field>
-            <field name="reconcile" eval="True"/>
-            <field name="close_method">unreconciled</field>
+            <field name="deferral" eval="True"/>
             <field name="kind">payable</field>
-            <field name="type" ref="account.account_type_liability_current_tax"/>
+            <field name="type" ref="passif_IX_E_1"/>
             <field name="parent" ref="450"/>
         </record>
 
         <record model="account.account.template" id="4508">
             <field name="name">Impôts et taxes étrangers</field>
             <field name="code">4508</field>
-            <field name="reconcile" eval="True"/>
-            <field name="close_method">unreconciled</field>
+            <field name="deferral" eval="True"/>
             <field name="kind">payable</field>
-            <field name="type" ref="account.account_type_liability_current_tax"/>
+            <field name="type" ref="passif_IX_E_1"/>
             <field name="parent" ref="450"/>
         </record>
 
         <record model="account.account.template" id="451">
             <field name="name">T.V.A. à payer</field>
             <field name="code">451</field>
-            <field name="reconcile" eval="True"/>
-            <field name="close_method">unreconciled</field>
+            <field name="deferral" eval="True"/>
             <field name="kind">payable</field>
-            <field name="type" ref="account.account_type_liability_current_tax"/>
+            <field name="type" ref="passif_IX_E_1"/>
             <field name="parent" ref="45"/>
         </record>
 
         <record model="account.account.template" id="452">
             <field name="name">Impôts et taxes à payer</field>
             <field name="code">452</field>
-            <field name="close_method">none</field>
             <field name="kind">view</field>
-            <field name="type" eval="False"/>
             <field name="parent" ref="45"/>
+            <field name="type" ref="passif_IX_E_1"/>
         </record>
 
         <record model="account.account.template" id="4520">
-            <field name="name">Autres impôts et taxes belges</field>
+            <field name="name">Impôts belges sur le résultat</field>
             <field name="code">4520</field>
-            <field name="reconcile" eval="True"/>
-            <field name="close_method">unreconciled</field>
+            <field name="deferral" eval="True"/>
             <field name="kind">payable</field>
-            <field name="type" ref="account.account_type_liability_current_tax"/>
+            <field name="type" ref="passif_IX_E_1"/>
             <field name="parent" ref="452"/>
         </record>
 
         <record model="account.account.template" id="4521">
-            <field name="name">Autres impôts et taxes belges</field>
+            <field name="name">Impôts belges sur le résultat</field>
             <field name="code">4521</field>
-            <field name="reconcile" eval="True"/>
-            <field name="close_method">unreconciled</field>
+            <field name="deferral" eval="True"/>
             <field name="kind">payable</field>
-            <field name="type" ref="account.account_type_liability_current_tax"/>
+            <field name="type" ref="passif_IX_E_1"/>
             <field name="parent" ref="452"/>
         </record>
 
         <record model="account.account.template" id="4522">
-            <field name="name">Autres impôts et taxes belges</field>
+            <field name="name">Impôts belges sur le résultat</field>
             <field name="code">4522</field>
-            <field name="reconcile" eval="True"/>
-            <field name="close_method">unreconciled</field>
+            <field name="deferral" eval="True"/>
             <field name="kind">payable</field>
-            <field name="type" ref="account.account_type_liability_current_tax"/>
+            <field name="type" ref="passif_IX_E_1"/>
             <field name="parent" ref="452"/>
         </record>
 
         <record model="account.account.template" id="4523">
-            <field name="name">Autres impôts et taxes belges</field>
+            <field name="name">Impôts belges sur le résultat</field>
             <field name="code">4523</field>
-            <field name="reconcile" eval="True"/>
-            <field name="close_method">unreconciled</field>
+            <field name="deferral" eval="True"/>
             <field name="kind">payable</field>
-            <field name="type" ref="account.account_type_liability_current_tax"/>
+            <field name="type" ref="passif_IX_E_1"/>
             <field name="parent" ref="452"/>
         </record>
 
         <record model="account.account.template" id="4524">
-            <field name="name">Autres impôts et taxes belges</field>
+            <field name="name">Impôts belges sur le résultat</field>
             <field name="code">4524</field>
-            <field name="reconcile" eval="True"/>
-            <field name="close_method">unreconciled</field>
+            <field name="deferral" eval="True"/>
             <field name="kind">payable</field>
-            <field name="type" ref="account.account_type_liability_current_tax"/>
+            <field name="type" ref="passif_IX_E_1"/>
             <field name="parent" ref="452"/>
         </record>
 
         <record model="account.account.template" id="4525">
             <field name="name">Autres impôts et taxes belges</field>
             <field name="code">4525</field>
-            <field name="reconcile" eval="True"/>
-            <field name="close_method">unreconciled</field>
+            <field name="deferral" eval="True"/>
             <field name="kind">payable</field>
-            <field name="type" ref="account.account_type_liability_current_tax"/>
+            <field name="type" ref="passif_IX_E_1"/>
             <field name="parent" ref="452"/>
         </record>
 
         <record model="account.account.template" id="4526">
             <field name="name">Autres impôts et taxes belges</field>
             <field name="code">4526</field>
-            <field name="reconcile" eval="True"/>
-            <field name="close_method">unreconciled</field>
+            <field name="deferral" eval="True"/>
             <field name="kind">payable</field>
-            <field name="type" ref="account.account_type_liability_current_tax"/>
+            <field name="type" ref="passif_IX_E_1"/>
             <field name="parent" ref="452"/>
         </record>
 
         <record model="account.account.template" id="4527">
             <field name="name">Autres impôts et taxes belges</field>
             <field name="code">4527</field>
-            <field name="reconcile" eval="True"/>
-            <field name="close_method">unreconciled</field>
+            <field name="deferral" eval="True"/>
             <field name="kind">payable</field>
-            <field name="type" ref="account.account_type_liability_current_tax"/>
+            <field name="type" ref="passif_IX_E_1"/>
             <field name="parent" ref="452"/>
         </record>
 
         <record model="account.account.template" id="4528">
             <field name="name">Impôts et taxes étrangers</field>
             <field name="code">4528</field>
-            <field name="reconcile" eval="True"/>
-            <field name="close_method">unreconciled</field>
+            <field name="deferral" eval="True"/>
             <field name="kind">payable</field>
-            <field name="type" ref="account.account_type_liability_current_tax"/>
+            <field name="type" ref="passif_IX_E_1"/>
             <field name="parent" ref="452"/>
         </record>
 
         <record model="account.account.template" id="453">
             <field name="name">Précomptes retenus</field>
             <field name="code">453</field>
-            <field name="reconcile" eval="True"/>
-            <field name="close_method">unreconciled</field>
+            <field name="deferral" eval="True"/>
             <field name="kind">payable</field>
-            <field name="type" ref="account.account_type_liability_current_tax"/>
+            <field name="type" ref="passif_IX_E_1"/>
             <field name="parent" ref="45"/>
         </record>
 
         <record model="account.account.template" id="454">
             <field name="name">Office National de la Sécurité Sociale</field>
             <field name="code">454</field>
-            <field name="reconcile" eval="True"/>
-            <field name="close_method">unreconciled</field>
+            <field name="deferral" eval="True"/>
             <field name="kind">payable</field>
-            <field name="type" ref="account.account_type_liability_current_tax"/>
+            <field name="type" ref="passif_IX_E_2"/>
             <field name="parent" ref="45"/>
         </record>
 
         <record model="account.account.template" id="455">
             <field name="name">Rémunérations</field>
             <field name="code">455</field>
-            <field name="reconcile" eval="True"/>
-            <field name="close_method">unreconciled</field>
+            <field name="deferral" eval="True"/>
             <field name="kind">payable</field>
-            <field name="type" ref="account.account_type_liability_current_tax"/>
+            <field name="type" ref="passif_IX_E_2"/>
             <field name="parent" ref="45"/>
         </record>
 
         <record model="account.account.template" id="456">
             <field name="name">Pécules de vacances</field>
             <field name="code">456</field>
-            <field name="reconcile" eval="True"/>
-            <field name="close_method">unreconciled</field>
+            <field name="deferral" eval="True"/>
             <field name="kind">payable</field>
-            <field name="type" ref="account.account_type_liability_current_tax"/>
+            <field name="type" ref="passif_IX_E_2"/>
             <field name="parent" ref="45"/>
         </record>
 
         <record model="account.account.template" id="459">
             <field name="name">Autres dettes sociales</field>
             <field name="code">459</field>
-            <field name="reconcile" eval="True"/>
-            <field name="close_method">unreconciled</field>
+            <field name="deferral" eval="True"/>
             <field name="kind">payable</field>
-            <field name="type" ref="account.account_type_liability_current_tax"/>
+            <field name="type" ref="passif_IX_E_2"/>
             <field name="parent" ref="45"/>
         </record>
 
         <record model="account.account.template" id="46">
             <field name="name">Acomptes reçus sur commandes</field>
             <field name="code">46</field>
-            <field name="reconcile" eval="True"/>
-            <field name="close_method">unreconciled</field>
+            <field name="deferral" eval="True"/>
             <field name="kind">payable</field>
-            <field name="type" ref="account.account_type_liability_current_payable"/>
+            <field name="type" ref="passif_IX_D"/>
             <field name="parent" ref="4"/>
         </record>
 
         <record model="account.account.template" id="47">
             <field name="name">Dettes découlant de l'affectation du résultat</field>
             <field name="code">45</field>
-            <field name="close_method">none</field>
             <field name="kind">view</field>
-            <field name="type" eval="False"/>
+            <field name="type" ref="passif_IX_F"/>
             <field name="parent" ref="4"/>
         </record>
 
         <record model="account.account.template" id="470">
             <field name="name">Dividendes et tantièmes d'exercices antérieurs</field>
             <field name="code">470</field>
-            <field name="reconcile" eval="True"/>
-            <field name="close_method">unreconciled</field>
+            <field name="deferral" eval="True"/>
             <field name="kind">payable</field>
-            <field name="type" ref="account.account_type_liability_current_payable"/>
+            <field name="type" ref="passif_IX_F"/>
             <field name="parent" ref="47"/>
         </record>
 
         <record model="account.account.template" id="471">
             <field name="name">Dividendes de l'exercice</field>
             <field name="code">471</field>
-            <field name="reconcile" eval="True"/>
-            <field name="close_method">unreconciled</field>
+            <field name="deferral" eval="True"/>
             <field name="kind">payable</field>
-            <field name="type" ref="account.account_type_liability_current_payable"/>
+            <field name="type" ref="passif_IX_F"/>
             <field name="parent" ref="47"/>
         </record>
 
         <record model="account.account.template" id="472">
             <field name="name">Tantièmes de l'exercice</field>
             <field name="code">472</field>
-            <field name="reconcile" eval="True"/>
-            <field name="close_method">unreconciled</field>
+            <field name="deferral" eval="True"/>
             <field name="kind">payable</field>
-            <field name="type" ref="account.account_type_liability_current_payable"/>
+            <field name="type" ref="passif_IX_F"/>
             <field name="parent" ref="47"/>
         </record>
 
         <record model="account.account.template" id="473">
             <field name="name">Autres allocataires</field>
             <field name="code">473</field>
-            <field name="reconcile" eval="True"/>
-            <field name="close_method">unreconciled</field>
+            <field name="deferral" eval="True"/>
             <field name="kind">payable</field>
-            <field name="type" ref="account.account_type_liability_current_payable"/>
+            <field name="type" ref="passif_IX_F"/>
             <field name="parent" ref="47"/>
         </record>
 
         <record model="account.account.template" id="48">
             <field name="name">Dettes diverses</field>
             <field name="code">48</field>
-            <field name="close_method">none</field>
             <field name="kind">view</field>
-            <field name="type" eval="False"/>
+            <field name="type" ref="passif_IX_F"/>
             <field name="parent" ref="4"/>
         </record>
 
         <record model="account.account.template" id="480">
             <field name="name">Obligations et coupons échus</field>
             <field name="code">480</field>
-            <field name="reconcile" eval="True"/>
-            <field name="close_method">unreconciled</field>
+            <field name="deferral" eval="True"/>
             <field name="kind">payable</field>
-            <field name="type" ref="account.account_type_liability_current_payable"/>
+            <field name="type" ref="passif_IX_F"/>
             <field name="parent" ref="48"/>
         </record>
 
         <record model="account.account.template" id="488">
             <field name="name">Cautionnements reçus en numéraires</field>
             <field name="code">488</field>
-            <field name="reconcile" eval="True"/>
-            <field name="close_method">unreconciled</field>
+            <field name="deferral" eval="True"/>
             <field name="kind">payable</field>
-            <field name="type" ref="account.account_type_liability_current_payable"/>
+            <field name="type" ref="passif_IX_F"/>
             <field name="parent" ref="48"/>
         </record>
 
         <record model="account.account.template" id="489">
             <field name="name">Autres dettes diverses</field>
             <field name="code">489</field>
-            <field name="reconcile" eval="True"/>
-            <field name="close_method">unreconciled</field>
-            <field name="kind">payable</field>
-            <field name="type" ref="account.account_type_liability_current_payable"/>
+            <field name="kind">view</field>
+            <field name="type" ref="passif_IX_F"/>
             <field name="parent" ref="48"/>
         </record>
 
+        <record model="account.account.template" id="4890">
+            <field name="name">Productives d'intérêts</field>
+            <field name="code">4890</field>
+            <field name="deferral" eval="True"/>
+            <field name="kind">payable</field>
+            <field name="type" ref="passif_IX_F"/>
+            <field name="parent" ref="489"/>
+        </record>
+
+        <record model="account.account.template" id="4891">
+            <field name="name">Non-productives d'intérêts ou assorties d'un intérêt anormalement faible</field>
+            <field name="code">4891</field>
+            <field name="deferral" eval="True"/>
+            <field name="kind">payable</field>
+            <field name="type" ref="passif_IX_F"/>
+            <field name="parent" ref="489"/>
+        </record>
+
         <record model="account.account.template" id="49">
             <field name="name">Comptes de régularisation et comptes d'attente</field>
             <field name="code">49</field>
-            <field name="close_method">none</field>
             <field name="kind">view</field>
-            <field name="type" eval="False"/>
             <field name="parent" ref="4"/>
         </record>
 
         <record model="account.account.template" id="490">
             <field name="name">Charges à reporter</field>
             <field name="code">490</field>
-            <field name="close_method">none</field>
+            <field name="deferral" eval="False"/>
             <field name="kind">other</field>
-            <field name="type" ref="account.account_type_off_balance"/>
+            <field name="type" ref="passif_X"/>
             <field name="parent" ref="49"/>
         </record>
 
         <record model="account.account.template" id="491">
             <field name="name">Produits acquis</field>
             <field name="code">491</field>
-            <field name="close_method">none</field>
+            <field name="deferral" eval="False"/>
             <field name="kind">other</field>
-            <field name="type" ref="account.account_type_off_balance"/>
+            <field name="type" ref="passif_X"/>
             <field name="parent" ref="49"/>
         </record>
 
         <record model="account.account.template" id="492">
             <field name="name">Charges à imputer</field>
             <field name="code">492</field>
-            <field name="close_method">none</field>
+            <field name="deferral" eval="False"/>
             <field name="kind">other</field>
-            <field name="type" ref="account.account_type_off_balance"/>
+            <field name="type" ref="passif_X"/>
             <field name="parent" ref="49"/>
         </record>
 
         <record model="account.account.template" id="493">
             <field name="name">Produits à reporter</field>
             <field name="code">493</field>
-            <field name="close_method">none</field>
+            <field name="deferral" eval="False"/>
             <field name="kind">other</field>
-            <field name="type" ref="account.account_type_off_balance"/>
+            <field name="type" ref="passif_X"/>
             <field name="parent" ref="49"/>
         </record>
 
         <record model="account.account.template" id="499">
             <field name="name">Comptes d'attente</field>
             <field name="code">499</field>
-            <field name="close_method">none</field>
+            <field name="deferral" eval="False"/>
             <field name="kind">other</field>
-            <field name="type" ref="account.account_type_off_balance"/>
+            <field name="type" ref="passif_X"/>
             <field name="parent" ref="49"/>
         </record>
 
         <record model="account.account.template" id="5">
             <field name="name">Placements de trésorerie et valeurs disponibles</field>
             <field name="code">5</field>
-            <field name="close_method">none</field>
             <field name="kind">view</field>
-            <field name="type" eval="False"/>
             <field name="parent" ref="root"/>
         </record>
 
         <record model="account.account.template" id="50">
             <field name="name">Actions propres</field>
             <field name="code">50</field>
-            <field name="close_method">balance</field>
+            <field name="deferral" eval="True"/>
             <field name="kind">other</field>
-            <field name="type" ref="account.account_type_asset_current_cash"/>
+            <field name="type" ref="actif_VIII_A"/>
             <field name="parent" ref="5"/>
         </record>
 
         <record model="account.account.template" id="51">
             <field name="name">Actions et parts</field>
             <field name="code">51</field>
-            <field name="close_method">none</field>
             <field name="kind">view</field>
-            <field name="type" eval="False"/>
+            <field name="type" ref="actif_VIII_B"/>
             <field name="parent" ref="5"/>
         </record>
 
         <record model="account.account.template" id="510">
             <field name="name">Valeur d'acquisition</field>
             <field name="code">510</field>
-            <field name="close_method">balance</field>
+            <field name="deferral" eval="True"/>
             <field name="kind">other</field>
-            <field name="type" ref="account.account_type_asset_current_cash"/>
+            <field name="type" ref="actif_VIII_B"/>
             <field name="parent" ref="51"/>
         </record>
 
         <record model="account.account.template" id="511">
             <field name="name">Montants non appelés</field>
             <field name="code">511</field>
-            <field name="close_method">balance</field>
+            <field name="deferral" eval="True"/>
             <field name="kind">other</field>
-            <field name="type" ref="account.account_type_asset_current_cash"/>
+            <field name="type" ref="actif_VIII_B"/>
             <field name="parent" ref="51"/>
         </record>
 
         <record model="account.account.template" id="519">
             <field name="name">Réductions de valeur actées</field>
             <field name="code">519</field>
-            <field name="close_method">balance</field>
+            <field name="deferral" eval="True"/>
             <field name="kind">other</field>
-            <field name="type" ref="account.account_type_asset_current_cash"/>
+            <field name="type" ref="actif_VIII_B"/>
             <field name="parent" ref="51"/>
         </record>
 
         <record model="account.account.template" id="52">
             <field name="name">Titres à revenus fixe</field>
             <field name="code">52</field>
-            <field name="close_method">none</field>
             <field name="kind">view</field>
-            <field name="type" eval="False"/>
+            <field name="type" ref="actif_VIII_B"/>
             <field name="parent" ref="5"/>
         </record>
 
         <record model="account.account.template" id="520">
             <field name="name">Valeur d'acquisition</field>
             <field name="code">520</field>
-            <field name="close_method">balance</field>
+            <field name="deferral" eval="True"/>
             <field name="kind">other</field>
-            <field name="type" ref="account.account_type_asset_current_cash"/>
+            <field name="type" ref="actif_VIII_B"/>
             <field name="parent" ref="52"/>
         </record>
 
         <record model="account.account.template" id="529">
             <field name="name">Réductions de valeur actées</field>
             <field name="code">529</field>
-            <field name="close_method">balance</field>
+            <field name="deferral" eval="True"/>
             <field name="kind">other</field>
-            <field name="type" ref="account.account_type_asset_current_cash"/>
+            <field name="type" ref="actif_VIII_B"/>
             <field name="parent" ref="52"/>
         </record>
 
         <record model="account.account.template" id="53">
             <field name="name">Dépôts à terme</field>
             <field name="code">53</field>
-            <field name="close_method">none</field>
             <field name="kind">view</field>
-            <field name="type" eval="False"/>
+            <field name="type" ref="actif_VIII_B"/>
             <field name="parent" ref="5"/>
         </record>
 
         <record model="account.account.template" id="530">
             <field name="name">De plus d'un an</field>
             <field name="code">530</field>
-            <field name="close_method">balance</field>
+            <field name="deferral" eval="True"/>
             <field name="kind">other</field>
-            <field name="type" ref="account.account_type_asset_current_cash"/>
+            <field name="type" ref="actif_VIII_B"/>
             <field name="parent" ref="53"/>
         </record>
 
         <record model="account.account.template" id="531">
             <field name="name">De plus d'un mois et à un an au plus</field>
             <field name="code">531</field>
-            <field name="close_method">balance</field>
+            <field name="deferral" eval="True"/>
             <field name="kind">other</field>
-            <field name="type" ref="account.account_type_asset_current_cash"/>
+            <field name="type" ref="actif_VIII_B"/>
             <field name="parent" ref="53"/>
         </record>
 
         <record model="account.account.template" id="532">
             <field name="name">D'un mois au plus</field>
             <field name="code">532</field>
-            <field name="close_method">balance</field>
+            <field name="deferral" eval="True"/>
             <field name="kind">other</field>
-            <field name="type" ref="account.account_type_asset_current_cash"/>
+            <field name="type" ref="actif_VIII_B"/>
             <field name="parent" ref="53"/>
         </record>
 
         <record model="account.account.template" id="539">
             <field name="name">Réductions de valeur actées</field>
             <field name="code">539</field>
-            <field name="close_method">balance</field>
+            <field name="deferral" eval="True"/>
             <field name="kind">other</field>
-            <field name="type" ref="account.account_type_asset_current_cash"/>
+            <field name="type" ref="actif_VIII_B"/>
             <field name="parent" ref="53"/>
         </record>
 
         <record model="account.account.template" id="54">
             <field name="name">Valeurs échues à l'encaissement</field>
             <field name="code">54</field>
-            <field name="close_method">none</field>
-            <field name="kind">view</field>
-            <field name="type" eval="False"/>
+            <field name="deferral" eval="True"/>
+            <field name="kind">other</field>
+            <field name="type" ref="actif_IX"/>
             <field name="parent" ref="5"/>
         </record>
 
-        <record model="account.account.template" id="540">
-            <field name="name">Chèques à encaisser</field>
-            <field name="code">540</field>
-            <field name="close_method">balance</field>
-            <field name="kind">other</field>
-            <field name="type" ref="account.account_type_asset_current_cash"/>
-            <field name="parent" ref="54"/>
-        </record>
-
-        <record model="account.account.template" id="541">
-            <field name="name">Coupons à encaisser</field>
-            <field name="code">541</field>
-            <field name="close_method">balance</field>
-            <field name="kind">other</field>
-            <field name="type" ref="account.account_type_asset_current_cash"/>
-            <field name="parent" ref="54"/>
-        </record>
-
         <record model="account.account.template" id="55">
             <field name="name">Établissements de credit</field>
             <field name="code">55</field>
-            <field name="close_method">none</field>
             <field name="kind">view</field>
-            <field name="type" eval="False"/>
+            <field name="type" ref="actif_IX"/>
             <field name="parent" ref="5"/>
         </record>
 
         <record model="account.account.template" id="550">
-            <field name="name">Comptes ouverts auprès des divers établissements</field>
+            <field name="name">Compte</field>
             <field name="code">550</field>
-            <field name="close_method">none</field>
             <field name="kind">view</field>
-            <field name="type" eval="False"/>
+            <field name="type" ref="actif_IX"/>
             <field name="parent" ref="55"/>
         </record>
 
         <record model="account.account.template" id="5500">
             <field name="name">Comptes courants</field>
             <field name="code">5500</field>
-            <field name="close_method">balance</field>
+            <field name="deferral" eval="True"/>
             <field name="kind">other</field>
-            <field name="type" ref="account.account_type_asset_current_cash"/>
+            <field name="type" ref="actif_IX"/>
             <field name="parent" ref="550"/>
         </record>
 
         <record model="account.account.template" id="5501">
             <field name="name">Chèques émis</field>
             <field name="code">5501</field>
-            <field name="close_method">balance</field>
+            <field name="deferral" eval="True"/>
             <field name="kind">other</field>
-            <field name="type" ref="account.account_type_asset_current_cash"/>
+            <field name="type" ref="actif_IX"/>
             <field name="parent" ref="550"/>
         </record>
 
         <record model="account.account.template" id="5509">
             <field name="name">Réductions de valeur actées</field>
             <field name="code">5509</field>
-            <field name="close_method">balance</field>
+            <field name="deferral" eval="True"/>
             <field name="kind">other</field>
-            <field name="type" ref="account.account_type_asset_current_cash"/>
+            <field name="type" ref="actif_IX"/>
             <field name="parent" ref="550"/>
         </record>
 
         <record model="account.account.template" id="551">
-            <field name="name">Comptes ouverts auprès des divers établissements</field>
+            <field name="name">Compte</field>
             <field name="code">551</field>
-            <field name="close_method">none</field>
             <field name="kind">view</field>
-            <field name="type" eval="False"/>
+            <field name="type" ref="actif_IX"/>
             <field name="parent" ref="55"/>
         </record>
 
         <record model="account.account.template" id="5510">
             <field name="name">Comptes courants</field>
             <field name="code">5510</field>
-            <field name="close_method">balance</field>
+            <field name="deferral" eval="True"/>
             <field name="kind">other</field>
-            <field name="type" ref="account.account_type_asset_current_cash"/>
+            <field name="type" ref="actif_IX"/>
             <field name="parent" ref="551"/>
         </record>
 
         <record model="account.account.template" id="5511">
             <field name="name">Chèques émis</field>
             <field name="code">5511</field>
-            <field name="close_method">balance</field>
+            <field name="deferral" eval="True"/>
             <field name="kind">other</field>
-            <field name="type" ref="account.account_type_asset_current_cash"/>
+            <field name="type" ref="actif_IX"/>
             <field name="parent" ref="551"/>
         </record>
 
         <record model="account.account.template" id="5519">
             <field name="name">Réductions de valeur actées</field>
             <field name="code">5519</field>
-            <field name="close_method">balance</field>
+            <field name="deferral" eval="True"/>
             <field name="kind">other</field>
-            <field name="type" ref="account.account_type_asset_current_cash"/>
+            <field name="type" ref="actif_IX"/>
             <field name="parent" ref="551"/>
         </record>
 
         <record model="account.account.template" id="552">
-            <field name="name">Comptes ouverts auprès des divers établissements</field>
+            <field name="name">Compte</field>
             <field name="code">552</field>
-            <field name="close_method">none</field>
             <field name="kind">view</field>
-            <field name="type" eval="False"/>
+            <field name="type" ref="actif_IX"/>
             <field name="parent" ref="55"/>
         </record>
 
         <record model="account.account.template" id="5520">
             <field name="name">Comptes courants</field>
             <field name="code">5520</field>
-            <field name="close_method">balance</field>
+            <field name="deferral" eval="True"/>
             <field name="kind">other</field>
-            <field name="type" ref="account.account_type_asset_current_cash"/>
+            <field name="type" ref="actif_IX"/>
             <field name="parent" ref="552"/>
         </record>
 
         <record model="account.account.template" id="5521">
             <field name="name">Chèques émis</field>
             <field name="code">5521</field>
-            <field name="close_method">balance</field>
+            <field name="deferral" eval="True"/>
             <field name="kind">other</field>
-            <field name="type" ref="account.account_type_asset_current_cash"/>
+            <field name="type" ref="actif_IX"/>
             <field name="parent" ref="552"/>
         </record>
 
         <record model="account.account.template" id="5529">
             <field name="name">Réductions de valeur actées</field>
             <field name="code">5529</field>
-            <field name="close_method">balance</field>
+            <field name="deferral" eval="True"/>
             <field name="kind">other</field>
-            <field name="type" ref="account.account_type_asset_current_cash"/>
+            <field name="type" ref="actif_IX"/>
             <field name="parent" ref="552"/>
         </record>
 
         <record model="account.account.template" id="553">
-            <field name="name">Comptes ouverts auprès des divers établissements</field>
+            <field name="name">Compte</field>
             <field name="code">553</field>
-            <field name="close_method">none</field>
             <field name="kind">view</field>
-            <field name="type" eval="False"/>
+            <field name="type" ref="actif_IX"/>
             <field name="parent" ref="55"/>
         </record>
 
         <record model="account.account.template" id="5530">
             <field name="name">Comptes courants</field>
             <field name="code">5530</field>
-            <field name="close_method">balance</field>
+            <field name="deferral" eval="True"/>
             <field name="kind">other</field>
-            <field name="type" ref="account.account_type_asset_current_cash"/>
+            <field name="type" ref="actif_IX"/>
             <field name="parent" ref="553"/>
         </record>
 
         <record model="account.account.template" id="5531">
             <field name="name">Chèques émis</field>
             <field name="code">5531</field>
-            <field name="close_method">balance</field>
+            <field name="deferral" eval="True"/>
             <field name="kind">other</field>
-            <field name="type" ref="account.account_type_asset_current_cash"/>
+            <field name="type" ref="actif_IX"/>
             <field name="parent" ref="553"/>
         </record>
 
         <record model="account.account.template" id="5539">
             <field name="name">Réductions de valeur actées</field>
             <field name="code">5539</field>
-            <field name="close_method">balance</field>
+            <field name="deferral" eval="True"/>
             <field name="kind">other</field>
-            <field name="type" ref="account.account_type_asset_current_cash"/>
+            <field name="type" ref="actif_IX"/>
             <field name="parent" ref="553"/>
         </record>
 
         <record model="account.account.template" id="554">
-            <field name="name">Comptes ouverts auprès des divers établissements</field>
+            <field name="name">Compte</field>
             <field name="code">554</field>
-            <field name="close_method">none</field>
             <field name="kind">view</field>
-            <field name="type" eval="False"/>
+            <field name="type" ref="actif_IX"/>
             <field name="parent" ref="55"/>
         </record>
 
         <record model="account.account.template" id="5540">
             <field name="name">Comptes courants</field>
             <field name="code">5540</field>
-            <field name="close_method">balance</field>
+            <field name="deferral" eval="True"/>
             <field name="kind">other</field>
-            <field name="type" ref="account.account_type_asset_current_cash"/>
+            <field name="type" ref="actif_IX"/>
             <field name="parent" ref="554"/>
         </record>
 
         <record model="account.account.template" id="5541">
             <field name="name">Chèques émis</field>
             <field name="code">5541</field>
-            <field name="close_method">balance</field>
+            <field name="deferral" eval="True"/>
             <field name="kind">other</field>
-            <field name="type" ref="account.account_type_asset_current_cash"/>
+            <field name="type" ref="actif_IX"/>
             <field name="parent" ref="554"/>
         </record>
 
         <record model="account.account.template" id="5549">
             <field name="name">Réductions de valeur actées</field>
             <field name="code">5549</field>
-            <field name="close_method">balance</field>
+            <field name="deferral" eval="True"/>
             <field name="kind">other</field>
-            <field name="type" ref="account.account_type_asset_current_cash"/>
+            <field name="type" ref="actif_IX"/>
             <field name="parent" ref="554"/>
         </record>
 
         <record model="account.account.template" id="555">
-            <field name="name">Comptes ouverts auprès des divers établissements</field>
+            <field name="name">Compte</field>
             <field name="code">555</field>
-            <field name="close_method">none</field>
             <field name="kind">view</field>
-            <field name="type" eval="False"/>
+            <field name="type" ref="actif_IX"/>
             <field name="parent" ref="55"/>
         </record>
 
         <record model="account.account.template" id="5550">
             <field name="name">Comptes courants</field>
             <field name="code">5550</field>
-            <field name="close_method">balance</field>
+            <field name="deferral" eval="True"/>
             <field name="kind">other</field>
-            <field name="type" ref="account.account_type_asset_current_cash"/>
+            <field name="type" ref="actif_IX"/>
             <field name="parent" ref="555"/>
         </record>
 
         <record model="account.account.template" id="5551">
             <field name="name">Chèques émis</field>
             <field name="code">5551</field>
-            <field name="close_method">balance</field>
+            <field name="deferral" eval="True"/>
             <field name="kind">other</field>
-            <field name="type" ref="account.account_type_asset_current_cash"/>
+            <field name="type" ref="actif_IX"/>
             <field name="parent" ref="555"/>
         </record>
 
         <record model="account.account.template" id="5559">
             <field name="name">Réductions de valeur actées</field>
             <field name="code">5559</field>
-            <field name="close_method">balance</field>
+            <field name="deferral" eval="True"/>
             <field name="kind">other</field>
-            <field name="type" ref="account.account_type_asset_current_cash"/>
+            <field name="type" ref="actif_IX"/>
             <field name="parent" ref="555"/>
         </record>
 
         <record model="account.account.template" id="556">
-            <field name="name">Comptes ouverts auprès des divers établissements</field>
+            <field name="name">Compte</field>
             <field name="code">556</field>
-            <field name="close_method">none</field>
             <field name="kind">view</field>
-            <field name="type" eval="False"/>
+            <field name="type" ref="actif_IX"/>
             <field name="parent" ref="55"/>
         </record>
 
         <record model="account.account.template" id="5560">
             <field name="name">Comptes courants</field>
             <field name="code">5560</field>
-            <field name="close_method">balance</field>
+            <field name="deferral" eval="True"/>
             <field name="kind">other</field>
-            <field name="type" ref="account.account_type_asset_current_cash"/>
+            <field name="type" ref="actif_IX"/>
             <field name="parent" ref="556"/>
         </record>
 
         <record model="account.account.template" id="5561">
             <field name="name">Chèques émis</field>
             <field name="code">5561</field>
-            <field name="close_method">balance</field>
+            <field name="deferral" eval="True"/>
             <field name="kind">other</field>
-            <field name="type" ref="account.account_type_asset_current_cash"/>
+            <field name="type" ref="actif_IX"/>
             <field name="parent" ref="556"/>
         </record>
 
         <record model="account.account.template" id="5569">
             <field name="name">Réductions de valeur actées</field>
             <field name="code">5569</field>
-            <field name="close_method">balance</field>
+            <field name="deferral" eval="True"/>
             <field name="kind">other</field>
-            <field name="type" ref="account.account_type_asset_current_cash"/>
+            <field name="type" ref="actif_IX"/>
             <field name="parent" ref="556"/>
         </record>
 
         <record model="account.account.template" id="557">
-            <field name="name">Comptes ouverts auprès des divers établissements</field>
+            <field name="name">Compte</field>
             <field name="code">557</field>
-            <field name="close_method">none</field>
             <field name="kind">view</field>
-            <field name="type" eval="False"/>
+            <field name="type" ref="actif_IX"/>
             <field name="parent" ref="55"/>
         </record>
 
         <record model="account.account.template" id="5570">
             <field name="name">Comptes courants</field>
             <field name="code">5570</field>
-            <field name="close_method">balance</field>
+            <field name="deferral" eval="True"/>
             <field name="kind">other</field>
-            <field name="type" ref="account.account_type_asset_current_cash"/>
+            <field name="type" ref="actif_IX"/>
             <field name="parent" ref="557"/>
         </record>
 
         <record model="account.account.template" id="5571">
             <field name="name">Chèques émis</field>
             <field name="code">5571</field>
-            <field name="close_method">balance</field>
+            <field name="deferral" eval="True"/>
             <field name="kind">other</field>
-            <field name="type" ref="account.account_type_asset_current_cash"/>
+            <field name="type" ref="actif_IX"/>
             <field name="parent" ref="557"/>
         </record>
 
         <record model="account.account.template" id="5579">
             <field name="name">Réductions de valeur actées</field>
             <field name="code">5579</field>
-            <field name="close_method">balance</field>
+            <field name="deferral" eval="True"/>
             <field name="kind">other</field>
-            <field name="type" ref="account.account_type_asset_current_cash"/>
+            <field name="type" ref="actif_IX"/>
             <field name="parent" ref="557"/>
         </record>
 
         <record model="account.account.template" id="558">
-            <field name="name">Comptes ouverts auprès des divers établissements</field>
+            <field name="name">Compte</field>
             <field name="code">558</field>
-            <field name="close_method">none</field>
             <field name="kind">view</field>
-            <field name="type" eval="False"/>
+            <field name="type" ref="actif_IX"/>
             <field name="parent" ref="55"/>
         </record>
 
         <record model="account.account.template" id="5580">
             <field name="name">Comptes courants</field>
             <field name="code">5580</field>
-            <field name="close_method">balance</field>
+            <field name="deferral" eval="True"/>
             <field name="kind">other</field>
-            <field name="type" ref="account.account_type_asset_current_cash"/>
+            <field name="type" ref="actif_IX"/>
             <field name="parent" ref="558"/>
         </record>
 
         <record model="account.account.template" id="5581">
             <field name="name">Chèques émis</field>
             <field name="code">5581</field>
-            <field name="close_method">balance</field>
+            <field name="deferral" eval="True"/>
             <field name="kind">other</field>
-            <field name="type" ref="account.account_type_asset_current_cash"/>
+            <field name="type" ref="actif_IX"/>
             <field name="parent" ref="558"/>
         </record>
 
         <record model="account.account.template" id="5589">
             <field name="name">Réductions de valeur actées</field>
             <field name="code">5589</field>
-            <field name="close_method">balance</field>
+            <field name="deferral" eval="True"/>
             <field name="kind">other</field>
-            <field name="type" ref="account.account_type_asset_current_cash"/>
+            <field name="type" ref="actif_IX"/>
             <field name="parent" ref="558"/>
         </record>
 
         <record model="account.account.template" id="559">
-            <field name="name">Comptes ouverts auprès des divers établissements</field>
+            <field name="name">Compte</field>
             <field name="code">559</field>
-            <field name="close_method">none</field>
             <field name="kind">view</field>
-            <field name="type" eval="False"/>
+            <field name="type" ref="actif_IX"/>
             <field name="parent" ref="55"/>
         </record>
 
         <record model="account.account.template" id="5590">
             <field name="name">Comptes courants</field>
             <field name="code">5590</field>
-            <field name="close_method">balance</field>
+            <field name="deferral" eval="True"/>
             <field name="kind">other</field>
-            <field name="type" ref="account.account_type_asset_current_cash"/>
+            <field name="type" ref="actif_IX"/>
             <field name="parent" ref="559"/>
         </record>
 
         <record model="account.account.template" id="5591">
             <field name="name">Chèques émis</field>
             <field name="code">5591</field>
-            <field name="close_method">balance</field>
+            <field name="deferral" eval="True"/>
             <field name="kind">other</field>
-            <field name="type" ref="account.account_type_asset_current_cash"/>
+            <field name="type" ref="actif_IX"/>
             <field name="parent" ref="559"/>
         </record>
 
         <record model="account.account.template" id="5599">
             <field name="name">Réductions de valeur actées</field>
             <field name="code">5599</field>
-            <field name="close_method">balance</field>
+            <field name="deferral" eval="True"/>
             <field name="kind">other</field>
-            <field name="type" ref="account.account_type_asset_current_cash"/>
+            <field name="type" ref="actif_IX"/>
             <field name="parent" ref="559"/>
         </record>
 
         <record model="account.account.template" id="56">
             <field name="name">Office des chèques postaux</field>
             <field name="code">56</field>
-            <field name="close_method">none</field>
             <field name="kind">view</field>
-            <field name="type" eval="False"/>
+            <field name="type" ref="actif_IX"/>
             <field name="parent" ref="5"/>
         </record>
 
         <record model="account.account.template" id="560">
             <field name="name">Compte courant</field>
             <field name="code">560</field>
-            <field name="close_method">balance</field>
+            <field name="deferral" eval="True"/>
             <field name="kind">other</field>
-            <field name="type" ref="account.account_type_asset_current_cash"/>
+            <field name="type" ref="actif_IX"/>
             <field name="parent" ref="56"/>
         </record>
 
         <record model="account.account.template" id="561">
             <field name="name">Chèques émis</field>
             <field name="code">561</field>
-            <field name="close_method">balance</field>
+            <field name="deferral" eval="True"/>
             <field name="kind">other</field>
-            <field name="type" ref="account.account_type_asset_current_cash"/>
+            <field name="type" ref="actif_IX"/>
             <field name="parent" ref="56"/>
         </record>
 
         <record model="account.account.template" id="57">
             <field name="name">Caisses</field>
             <field name="code">57</field>
-            <field name="close_method">none</field>
             <field name="kind">view</field>
-            <field name="type" eval="False"/>
+            <field name="type" ref="actif_IX"/>
             <field name="parent" ref="5"/>
         </record>
 
         <record model="account.account.template" id="570">
             <field name="name">Caisses - espèces</field>
             <field name="code">570</field>
-            <field name="close_method">balance</field>
+            <field name="deferral" eval="True"/>
             <field name="kind">other</field>
-            <field name="type" ref="account.account_type_asset_current_cash"/>
+            <field name="type" ref="actif_IX"/>
             <field name="parent" ref="57"/>
         </record>
 
         <record model="account.account.template" id="571">
             <field name="name">Caisses - espèces</field>
             <field name="code">571</field>
-            <field name="close_method">balance</field>
+            <field name="deferral" eval="True"/>
             <field name="kind">other</field>
-            <field name="type" ref="account.account_type_asset_current_cash"/>
+            <field name="type" ref="actif_IX"/>
             <field name="parent" ref="57"/>
         </record>
 
         <record model="account.account.template" id="572">
             <field name="name">Caisses - espèces</field>
             <field name="code">572</field>
-            <field name="close_method">balance</field>
+            <field name="deferral" eval="True"/>
             <field name="kind">other</field>
-            <field name="type" ref="account.account_type_asset_current_cash"/>
+            <field name="type" ref="actif_IX"/>
             <field name="parent" ref="57"/>
         </record>
 
         <record model="account.account.template" id="573">
             <field name="name">Caisses - espèces</field>
             <field name="code">573</field>
-            <field name="close_method">balance</field>
+            <field name="deferral" eval="True"/>
             <field name="kind">other</field>
-            <field name="type" ref="account.account_type_asset_current_cash"/>
+            <field name="type" ref="actif_IX"/>
             <field name="parent" ref="57"/>
         </record>
 
         <record model="account.account.template" id="574">
             <field name="name">Caisses - espèces</field>
             <field name="code">574</field>
-            <field name="close_method">balance</field>
+            <field name="deferral" eval="True"/>
             <field name="kind">other</field>
-            <field name="type" ref="account.account_type_asset_current_cash"/>
+            <field name="type" ref="actif_IX"/>
             <field name="parent" ref="57"/>
         </record>
 
         <record model="account.account.template" id="575">
             <field name="name">Caisses - espèces</field>
             <field name="code">575</field>
-            <field name="close_method">balance</field>
+            <field name="deferral" eval="True"/>
             <field name="kind">other</field>
-            <field name="type" ref="account.account_type_asset_current_cash"/>
+            <field name="type" ref="actif_IX"/>
             <field name="parent" ref="57"/>
         </record>
 
         <record model="account.account.template" id="576">
             <field name="name">Caisses - espèces</field>
             <field name="code">576</field>
-            <field name="close_method">balance</field>
+            <field name="deferral" eval="True"/>
             <field name="kind">other</field>
-            <field name="type" ref="account.account_type_asset_current_cash"/>
+            <field name="type" ref="actif_IX"/>
             <field name="parent" ref="57"/>
         </record>
 
         <record model="account.account.template" id="577">
             <field name="name">Caisses - espèces</field>
             <field name="code">577</field>
-            <field name="close_method">balance</field>
+            <field name="deferral" eval="True"/>
             <field name="kind">other</field>
-            <field name="type" ref="account.account_type_asset_current_cash"/>
+            <field name="type" ref="actif_IX"/>
             <field name="parent" ref="57"/>
         </record>
 
         <record model="account.account.template" id="578">
             <field name="name">Caisses - timbres</field>
             <field name="code">578</field>
-            <field name="close_method">balance</field>
+            <field name="deferral" eval="True"/>
             <field name="kind">other</field>
-            <field name="type" ref="account.account_type_asset_current_cash"/>
+            <field name="type" ref="actif_IX"/>
             <field name="parent" ref="57"/>
         </record>
 
         <record model="account.account.template" id="58">
             <field name="name">Virements internes</field>
             <field name="code">58</field>
-            <field name="close_method">balance</field>
+            <field name="deferral" eval="True"/>
             <field name="kind">other</field>
-            <field name="type" ref="account.account_type_asset_current_cash"/>
+            <field name="type" ref="actif_IX"/>
             <field name="parent" ref="5"/>
         </record>