diff --git a/account.xml b/account.xml
index aada7ae95b..33aa0c0349 100644
--- a/account.xml
+++ b/account.xml
@@ -29,6 +29,7 @@ this repository contains the full copyright notices and license terms. -->
             <field name="parent" ref="es_balance"/>
             <field name="sequence" eval="10"/>
             <field name="statement">balance</field>
+            <field name="assets" eval="True"/>
         </record>
         <record model="account.account.type.template" id="es_balance_total_patrimonio_pasivo">
             <field name="name">TOTAL PATRIMONIO NETO Y PASIVO (A + B + C)</field>
@@ -48,12 +49,14 @@ this repository contains the full copyright notices and license terms. -->
             <field name="parent" ref="es_balance_total_activo"/>
             <field name="sequence" eval="10"/>
             <field name="statement">balance</field>
+            <field name="assets" eval="True"/>
         </record>
         <record model="account.account.type.template" id="es_balance_activo_corriente">
             <field name="name">B) ACTIVO CORRIENTE</field>
             <field name="parent" ref="es_balance_total_activo"/>
             <field name="sequence" eval="20"/>
             <field name="statement">balance</field>
+            <field name="assets" eval="True"/>
         </record>
         <record model="account.account.type.template" id="es_balance_patrimonio_neto">
             <field name="name">A) PATRIMONIO NETO</field>
@@ -98,48 +101,59 @@ this repository contains the full copyright notices and license terms. -->
             <field name="parent" ref="es_balance_activo_no_corriente"/>
             <field name="sequence" eval="10"/>
             <field name="statement">balance</field>
+            <field name="assets" eval="True"/>
+            <field name="fixed_asset" depends="account_asset" eval="True" chart="pyme"/>
         </record>
         <record model="account.account.type.template" id="es_balance_inmovilizado_material">
             <field name="name">II. Inmovilizado material</field>
             <field name="parent" ref="es_balance_activo_no_corriente"/>
             <field name="sequence" eval="20"/>
             <field name="statement">balance</field>
+            <field name="assets" eval="True"/>
+            <field name="fixed_asset" depends="account_asset" eval="True" chart="pyme"/>
         </record>
         <record model="account.account.type.template" id="es_balance_inversiones_inmobiliarias">
             <field name="name">III. Inversiones inmobiliarias</field>
             <field name="parent" ref="es_balance_activo_no_corriente"/>
             <field name="sequence" eval="30"/>
             <field name="statement">balance</field>
+            <field name="assets" eval="True"/>
+            <field name="fixed_asset" depends="account_asset" eval="True" chart="pyme"/>
         </record>
         <record model="account.account.type.template" id="es_balance_inversiones_empresas_del_grupo_largo_plazo">
             <field name="name">IV. Inversiones en empresas del grupo y asociadas a largo plazo</field>
             <field name="parent" ref="es_balance_activo_no_corriente"/>
             <field name="sequence" eval="40"/>
             <field name="statement">balance</field>
+            <field name="assets" eval="True"/>
         </record>
         <record model="account.account.type.template" id="es_balance_inversiones_financieras">
             <field name="name">V. Inversiones financieras a largo plazo</field>
             <field name="parent" ref="es_balance_activo_no_corriente"/>
             <field name="sequence" eval="50"/>
             <field name="statement">balance</field>
+            <field name="assets" eval="True"/>
         </record>
         <record model="account.account.type.template" id="es_balance_activos_por_impuesto_diferido">
             <field name="name">VI. Activos por impuesto diferido</field>
             <field name="parent" ref="es_balance_activo_no_corriente"/>
             <field name="sequence" eval="60"/>
             <field name="statement">balance</field>
+            <field name="assets" eval="True"/>
         </record>
         <record model="account.account.type.template" id="es_balance_activos_no_corrientes_mantenidos">
             <field name="name">I. Activos no corrientes mantenidos para la venta</field>
             <field name="parent" ref="es_balance_activo_corriente"/>
             <field name="sequence" eval="10"/>
             <field name="statement">balance</field>
+            <field name="assets" eval="True"/>
         </record>
         <record model="account.account.type.template" id="es_balance_existencias">
             <field name="name">II. Existencias</field>
             <field name="parent" ref="es_balance_activo_corriente"/>
             <field name="sequence" eval="20"/>
             <field name="statement">balance</field>
+            <field name="assets" eval="True"/>
             <field name="stock" eval="True" chart="pyme"/>
         </record>
         <record model="account.account.type.template" id="es_balance_deudores_comerciales">
@@ -147,18 +161,21 @@ this repository contains the full copyright notices and license terms. -->
             <field name="parent" ref="es_balance_activo_corriente"/>
             <field name="sequence" eval="30"/>
             <field name="statement">balance</field>
+            <field name="assets" eval="True"/>
         </record>
         <record model="account.account.type.template" id="es_balance_inversiones_empresas_del_grupo_corto_plazo">
             <field name="name">IV. Inversiones en empresas del grupo y asociadas a corto plazo</field>
             <field name="parent" ref="es_balance_activo_corriente"/>
             <field name="sequence" eval="40"/>
             <field name="statement">balance</field>
+            <field name="assets" eval="True"/>
         </record>
         <record model="account.account.type.template" id="es_balance_inversiones_finanzieras_corto_plazo">
             <field name="name">V. Inversiones financieras a corto plazo</field>
             <field name="parent" ref="es_balance_activo_corriente"/>
             <field name="sequence" eval="50"/>
             <field name="statement">balance</field>
+            <field name="assets" eval="True"/>
         </record>
         <record model="account.account.type.template" id="es_balance_periodificaciones_a_corto_plazo">
             <field name="name" chart="pyme">V. Periodificaciones a corto plazo</field>
@@ -166,6 +183,7 @@ this repository contains the full copyright notices and license terms. -->
             <field name="parent" ref="es_balance_activo_corriente"/>
             <field name="sequence" eval="60"/>
             <field name="statement">balance</field>
+            <field name="assets" eval="True"/>
         </record>
         <record model="account.account.type.template" id="es_balance_efectivo">
             <field name="name" chart="pyme">VI. Efectivo y otros activos líquidos equivalentes</field>
@@ -173,6 +191,7 @@ this repository contains the full copyright notices and license terms. -->
             <field name="parent" ref="es_balance_activo_corriente"/>
             <field name="sequence" eval="70"/>
             <field name="statement">balance</field>
+            <field name="assets" eval="True"/>
         </record>
         <record model="account.account.type.template" id="es_balance_fondos_propios">
             <field name="name">A-1) Fondos propios</field>
@@ -355,138 +374,173 @@ this repository contains the full copyright notices and license terms. -->
             <field name="parent" ref="es_balance_inmovilizado_intangible"/>
             <field name="sequence" eval="10"/>
             <field name="statement">balance</field>
+            <field name="assets" eval="True"/>
+            <field name="fixed_asset" depends="account_asset" eval="True"/>
         </record>
         <record model="account.account.type.template" id="es_balance_concesiones" chart="normal">
             <field name="name">2. Concesiones</field>
             <field name="parent" ref="es_balance_inmovilizado_intangible"/>
             <field name="sequence" eval="20"/>
             <field name="statement">balance</field>
+            <field name="assets" eval="True"/>
+            <field name="fixed_asset" depends="account_asset" eval="True"/>
         </record>
         <record model="account.account.type.template" id="es_balance_patentes" chart="normal">
             <field name="name">3. Patentes, licencias, marcas y similares</field>
             <field name="parent" ref="es_balance_inmovilizado_intangible"/>
             <field name="sequence" eval="30"/>
             <field name="statement">balance</field>
+            <field name="assets" eval="True"/>
+            <field name="fixed_asset" depends="account_asset" eval="True"/>
         </record>
         <record model="account.account.type.template" id="es_balance_fondo_de_comercio" chart="normal">
             <field name="name">4. Fondo de comercio</field>
             <field name="parent" ref="es_balance_inmovilizado_intangible"/>
             <field name="sequence" eval="40"/>
             <field name="statement">balance</field>
+            <field name="assets" eval="True"/>
+            <field name="fixed_asset" depends="account_asset" eval="True"/>
         </record>
         <record model="account.account.type.template" id="es_balance_aplicaciones_informaticas" chart="normal">
             <field name="name">5. Aplicaciones informáticas</field>
             <field name="parent" ref="es_balance_inmovilizado_intangible"/>
             <field name="sequence" eval="50"/>
             <field name="statement">balance</field>
+            <field name="assets" eval="True"/>
+            <field name="fixed_asset" depends="account_asset" eval="True"/>
         </record>
         <record model="account.account.type.template" id="es_balance_investigacion" chart="normal">
             <field name="name">6. Investigación</field>
             <field name="parent" ref="es_balance_inmovilizado_intangible"/>
             <field name="sequence" eval="60"/>
             <field name="statement">balance</field>
+            <field name="assets" eval="True"/>
+            <field name="fixed_asset" depends="account_asset" eval="True"/>
         </record>
         <record model="account.account.type.template" id="es_balance_11170" chart="normal">
             <field name="name">7. Otro inmovilizado intangible</field>
             <field name="parent" ref="es_balance_inmovilizado_intangible"/>
             <field name="sequence" eval="70"/>
             <field name="statement">balance</field>
+            <field name="assets" eval="True"/>
+            <field name="fixed_asset" depends="account_asset" eval="True"/>
         </record>
         <record model="account.account.type.template" id="es_balance_otro_inmovilizado_intangible" chart="normal">
             <field name="name">1. Terrenos y construcciones</field>
             <field name="parent" ref="es_balance_inmovilizado_material"/>
             <field name="sequence" eval="10"/>
             <field name="statement">balance</field>
+            <field name="assets" eval="True"/>
+            <field name="fixed_asset" depends="account_asset" eval="True"/>
         </record>
         <record model="account.account.type.template" id="es_balance_instalaciones_tecnicas" chart="normal">
             <field name="name">2. Instalaciones técnicas y otro inmovilizado material</field>
             <field name="parent" ref="es_balance_inmovilizado_material"/>
             <field name="sequence" eval="20"/>
             <field name="statement">balance</field>
+            <field name="assets" eval="True"/>
+            <field name="fixed_asset" depends="account_asset" eval="True"/>
         </record>
         <record model="account.account.type.template" id="es_balance_inmovilizado_en_curso" chart="normal">
             <field name="name">3. Inmovilizado en curso y anticipos</field>
             <field name="parent" ref="es_balance_inmovilizado_material"/>
             <field name="sequence" eval="30"/>
             <field name="statement">balance</field>
+            <field name="assets" eval="True"/>
+            <field name="fixed_asset" depends="account_asset" eval="True"/>
         </record>
         <record model="account.account.type.template" id="es_balance_terrenos" chart="normal">
             <field name="name">1. Terrenos</field>
             <field name="parent" ref="es_balance_inversiones_inmobiliarias"/>
             <field name="sequence" eval="10"/>
             <field name="statement">balance</field>
+            <field name="assets" eval="True"/>
+            <field name="fixed_asset" depends="account_asset" eval="True"/>
         </record>
         <record model="account.account.type.template" id="es_balance_construcciones" chart="normal">
             <field name="name">2. Construcciones</field>
             <field name="parent" ref="es_balance_inversiones_inmobiliarias"/>
             <field name="sequence" eval="20"/>
             <field name="statement">balance</field>
+            <field name="assets" eval="True"/>
+            <field name="fixed_asset" depends="account_asset" eval="True"/>
         </record>
         <record model="account.account.type.template" id="es_balance_instrumentos_patrimonio_empresas_grupo" chart="normal">
             <field name="name">1. Instrumentos de patrimonio</field>
             <field name="parent" ref="es_balance_inversiones_empresas_del_grupo_largo_plazo"/>
             <field name="sequence" eval="10"/>
             <field name="statement">balance</field>
+            <field name="assets" eval="True"/>
         </record>
         <record model="account.account.type.template" id="es_balance_creditos_empresas_grupo" chart="normal">
             <field name="name">2. Créditos a empresas</field>
             <field name="parent" ref="es_balance_inversiones_empresas_del_grupo_largo_plazo"/>
             <field name="sequence" eval="20"/>
             <field name="statement">balance</field>
+            <field name="assets" eval="True"/>
         </record>
         <record model="account.account.type.template" id="es_balance_valores_representativos_deuda_empresas_grupo" chart="normal">
             <field name="name">3. Valores representativos de deuda</field>
             <field name="parent" ref="es_balance_inversiones_empresas_del_grupo_largo_plazo"/>
             <field name="sequence" eval="30"/>
             <field name="statement">balance</field>
+            <field name="assets" eval="True"/>
         </record>
         <record model="account.account.type.template" id="es_balance_derivados_empresas_grupo" chart="normal">
             <field name="name">4. Derivados</field>
             <field name="parent" ref="es_balance_inversiones_empresas_del_grupo_largo_plazo"/>
             <field name="sequence" eval="40"/>
             <field name="statement">balance</field>
+            <field name="assets" eval="True"/>
         </record>
         <record model="account.account.type.template" id="es_balance_otros_activos_financieros_empresas_grupo" chart="normal">
             <field name="name">5. Otros activos financieros</field>
             <field name="parent" ref="es_balance_inversiones_empresas_del_grupo_largo_plazo"/>
             <field name="sequence" eval="50"/>
             <field name="statement">balance</field>
+            <field name="assets" eval="True"/>
         </record>
         <record model="account.account.type.template" id="es_balance_instrumentos_de_patrimonio_inversiones_financieras" chart="normal">
             <field name="name">1. Instrumentos de patrimonio</field>
             <field name="parent" ref="es_balance_inversiones_financieras"/>
             <field name="sequence" eval="10"/>
             <field name="statement">balance</field>
+            <field name="assets" eval="True"/>
         </record>
         <record model="account.account.type.template" id="es_balance_creditos_a_terceros_inversiones_financieras" chart="normal">
             <field name="name">2. Créditos a terceros</field>
             <field name="parent" ref="es_balance_inversiones_financieras"/>
             <field name="sequence" eval="20"/>
             <field name="statement">balance</field>
+            <field name="assets" eval="True"/>
         </record>
         <record model="account.account.type.template" id="es_balance_valores_representativos_deudas_inversiones_financieras" chart="normal">
             <field name="name">3. Valores representativos de deuda</field>
             <field name="parent" ref="es_balance_inversiones_financieras"/>
             <field name="sequence" eval="30"/>
             <field name="statement">balance</field>
+            <field name="assets" eval="True"/>
         </record>
         <record model="account.account.type.template" id="es_balance_derivados_inversiones_financieras" chart="normal">
             <field name="name">4. Derivados</field>
             <field name="parent" ref="es_balance_inversiones_financieras"/>
             <field name="sequence" eval="40"/>
             <field name="statement">balance</field>
+            <field name="assets" eval="True"/>
         </record>
         <record model="account.account.type.template" id="es_balance_otros_activos_inversiones_financieras" chart="normal">
             <field name="name">5. Otros activos financieros</field>
             <field name="parent" ref="es_balance_inversiones_financieras"/>
             <field name="sequence" eval="50"/>
             <field name="statement">balance</field>
+            <field name="assets" eval="True"/>
         </record>
         <record model="account.account.type.template" id="es_balance_otras_inversiones_financieras" chart="normal">
             <field name="name">6. Otras inversiones</field>
             <field name="parent" ref="es_balance_inversiones_financieras"/>
             <field name="sequence" eval="60"/>
             <field name="statement">balance</field>
+            <field name="assets" eval="True"/>
         </record>
         <record model="account.account.type.template" id="es_balance_existencias_comerciales" chart="normal">
             <field name="name">1. Comerciales</field>
@@ -494,6 +548,7 @@ this repository contains the full copyright notices and license terms. -->
             <field name="sequence" eval="10"/>
             <field name="statement">balance</field>
             <field name="stock" eval="True"/>
+            <field name="assets" eval="True"/>
         </record>
         <record model="account.account.type.template" id="es_balance_materias_primas" chart="normal">
             <field name="name">2. Materias primas y otros aprovisionamientos</field>
@@ -501,6 +556,7 @@ this repository contains the full copyright notices and license terms. -->
             <field name="sequence" eval="20"/>
             <field name="statement">balance</field>
             <field name="stock" eval="True"/>
+            <field name="assets" eval="True"/>
         </record>
         <record model="account.account.type.template" id="es_balance_productos_en_curso" chart="normal">
             <field name="name">3. Productos en curso</field>
@@ -508,6 +564,7 @@ this repository contains the full copyright notices and license terms. -->
             <field name="sequence" eval="30"/>
             <field name="statement">balance</field>
             <field name="stock" eval="True"/>
+            <field name="assets" eval="True"/>
         </record>
         <record model="account.account.type.template" id="es_balance_productos_terminados" chart="normal">
             <field name="name">4. Productos terminados</field>
@@ -515,6 +572,7 @@ this repository contains the full copyright notices and license terms. -->
             <field name="sequence" eval="40"/>
             <field name="statement">balance</field>
             <field name="stock" eval="True"/>
+            <field name="assets" eval="True"/>
         </record>
         <record model="account.account.type.template" id="es_balance_subproductos_residuos_materiales_recuperados" chart="normal">
             <field name="name">5. Subproductos, residuos y materiales recuperados</field>
@@ -522,12 +580,14 @@ this repository contains the full copyright notices and license terms. -->
             <field name="sequence" eval="50"/>
             <field name="statement">balance</field>
             <field name="stock" eval="True"/>
+            <field name="assets" eval="True"/>
         </record>
         <record model="account.account.type.template" id="es_balance_anticipos_a_proveedores" chart="normal">
             <field name="name">6. Anticipos a proveedores</field>
             <field name="parent" ref="es_balance_existencias"/>
             <field name="sequence" eval="60"/>
             <field name="statement">balance</field>
+            <field name="assets" eval="True"/>
         </record>
         <record model="account.account.type.template" id="es_balance_clientes_ventas_y_servicios">
             <field name="name">1. Clientes por ventas y prestaciones de servicios</field>
@@ -535,6 +595,7 @@ this repository contains the full copyright notices and license terms. -->
             <field name="sequence" eval="10"/>
             <field name="statement">balance</field>
             <field name="receivable" eval="True"/>
+            <field name="assets" eval="True"/>
         </record>
         <record model="account.account.type.template" id="es_balance_clientes_empresas_grupo" chart="normal">
             <field name="name">2. Clientes empresas del grupo y asociadas</field>
@@ -542,6 +603,7 @@ this repository contains the full copyright notices and license terms. -->
             <field name="sequence" eval="20"/>
             <field name="statement">balance</field>
             <field name="receivable" eval="True"/>
+            <field name="assets" eval="True"/>
         </record>
         <record model="account.account.type.template" id="es_balance_dedudores_varios" chart="normal">
             <field name="name">3. Deudores varios</field>
@@ -549,12 +611,14 @@ this repository contains the full copyright notices and license terms. -->
             <field name="sequence" eval="30"/>
             <field name="statement">balance</field>
             <field name="receivable" eval="True"/>
+            <field name="assets" eval="True"/>
         </record>
         <record model="account.account.type.template" id="es_balance_personal" chart="normal">
             <field name="name">4. Personal</field>
             <field name="parent" ref="es_balance_deudores_comerciales"/>
             <field name="sequence" eval="40"/>
             <field name="statement">balance</field>
+            <field name="assets" eval="True"/>
         </record>
         <record model="account.account.type.template" id="es_balance_activos_impuesto_corriente" chart="normal">
             <field name="name">5. Activos por impuesto corriente</field>
@@ -562,6 +626,7 @@ this repository contains the full copyright notices and license terms. -->
             <field name="sequence" eval="50"/>
             <field name="statement">balance</field>
             <field name="receivable" eval="True"/>
+            <field name="assets" eval="True"/>
         </record>
         <record model="account.account.type.template" id="es_balance_otros_creditos_administracion_publica" chart="normal">
             <field name="name">6. Otros créditos con las Administraciones Públicas</field>
@@ -569,6 +634,7 @@ this repository contains the full copyright notices and license terms. -->
             <field name="sequence" eval="60"/>
             <field name="statement">balance</field>
             <field name="receivable" eval="True"/>
+            <field name="assets" eval="True"/>
         </record>
         <record model="account.account.type.template" id="es_balance_accionistas">
             <field name="name" chart="pyme">2. Accionistas (socios) por desembolsos exigidos</field>
@@ -576,85 +642,99 @@ this repository contains the full copyright notices and license terms. -->
             <field name="parent" ref="es_balance_deudores_comerciales"/>
             <field name="sequence" eval="70"/>
             <field name="statement">balance</field>
+            <field name="assets" eval="True"/>
         </record>
         <record model="account.account.type.template" id="es_balance_otros_deudores" chart="pyme">
             <field name="name">3. Otros deudores</field>
             <field name="parent" ref="es_balance_deudores_comerciales"/>
             <field name="sequence" eval="80"/>
             <field name="statement">balance</field>
-            <field name="receivable" eval="True" chart="pyme"/>
+            <field name="receivable" eval="True"/>
+            <field name="assets" eval="True"/>
         </record>
         <record model="account.account.type.template" id="es_balance_instrumentos_patrimonio_inversion_empresas_grupo_corto_plazo" chart="normal">
             <field name="name">1. Instrumentos de patrimonio</field>
             <field name="parent" ref="es_balance_inversiones_empresas_del_grupo_corto_plazo"/>
             <field name="sequence" eval="10"/>
             <field name="statement">balance</field>
+            <field name="assets" eval="True"/>
         </record>
         <record model="account.account.type.template" id="es_balance_creditos_empresas_inversion_empresas_grupo_corto_plazo" chart="normal">
             <field name="name">2. Créditos a empresas</field>
             <field name="parent" ref="es_balance_inversiones_empresas_del_grupo_corto_plazo"/>
             <field name="sequence" eval="20"/>
             <field name="statement">balance</field>
+            <field name="assets" eval="True"/>
         </record>
         <record model="account.account.type.template" id="es_balance_valores_representativos_deuda_inversion_empresas_grupo_corto_plazo" chart="normal">
             <field name="name">3. Valores representativos de deuda</field>
             <field name="parent" ref="es_balance_inversiones_empresas_del_grupo_corto_plazo"/>
             <field name="sequence" eval="30"/>
             <field name="statement">balance</field>
+            <field name="assets" eval="True"/>
         </record>
         <record model="account.account.type.template" id="es_balance_derivados_inversion_empresas_grupo_corto_plazo" chart="normal">
             <field name="name">4. Derivados</field>
             <field name="parent" ref="es_balance_inversiones_empresas_del_grupo_corto_plazo"/>
             <field name="sequence" eval="40"/>
             <field name="statement">balance</field>
+            <field name="assets" eval="True"/>
         </record>
         <record model="account.account.type.template" id="es_balance_otros_activos_inversion_empresas_grupo_corto_plazo" chart="normal">
             <field name="name">5. Otros activos financieros</field>
             <field name="parent" ref="es_balance_inversiones_empresas_del_grupo_corto_plazo"/>
             <field name="sequence" eval="50"/>
             <field name="statement">balance</field>
+            <field name="assets" eval="True"/>
         </record>
         <record model="account.account.type.template" id="es_balance_instrumentos_patrimonio_inversiones_financieras_corto_plazo" chart="normal">
             <field name="name">1. Instrumentos de patrimonio</field>
             <field name="parent" ref="es_balance_inversiones_finanzieras_corto_plazo"/>
             <field name="sequence" eval="10"/>
             <field name="statement">balance</field>
+            <field name="assets" eval="True"/>
         </record>
         <record model="account.account.type.template" id="es_balance_creditos_empresas_inversiones_financieras_corto_plazo" chart="normal">
             <field name="name">2. Créditos a empresas</field>
             <field name="parent" ref="es_balance_inversiones_finanzieras_corto_plazo"/>
             <field name="sequence" eval="20"/>
             <field name="statement">balance</field>
+            <field name="assets" eval="True"/>
         </record>
         <record model="account.account.type.template" id="es_balance_valores_representativos_inversiones_financieras_corto_plazo" chart="normal">
             <field name="name">3. Valores representativos de deuda</field>
             <field name="parent" ref="es_balance_inversiones_finanzieras_corto_plazo"/>
             <field name="sequence" eval="30"/>
             <field name="statement">balance</field>
+            <field name="assets" eval="True"/>
         </record>
         <record model="account.account.type.template" id="es_balance_derivados_inversiones_financieras_corto_plazo" chart="normal">
             <field name="name">4. Derivados</field>
             <field name="parent" ref="es_balance_inversiones_finanzieras_corto_plazo"/>
             <field name="sequence" eval="40"/>
             <field name="statement">balance</field>
+            <field name="assets" eval="True"/>
         </record>
         <record model="account.account.type.template" id="es_balance_otros_activos_inversiones_financieras_corto_plazo" chart="normal">
             <field name="name">5. Otros activos financieros</field>
             <field name="parent" ref="es_balance_inversiones_finanzieras_corto_plazo"/>
             <field name="sequence" eval="50"/>
             <field name="statement">balance</field>
+            <field name="assets" eval="True"/>
         </record>
         <record model="account.account.type.template" id="es_balance_tesoreria" chart="normal">
             <field name="name">1. Tesorería</field>
             <field name="parent" ref="es_balance_efectivo"/>
             <field name="sequence" eval="10"/>
             <field name="statement">balance</field>
+            <field name="assets" eval="True"/>
         </record>
         <record model="account.account.type.template" id="es_balance_otros_liquidos_equivalentes" chart="normal">
             <field name="name">2. Otros activos líquidos equivalentes</field>
             <field name="parent" ref="es_balance_efectivo"/>
             <field name="sequence" eval="20"/>
             <field name="statement">balance</field>
+            <field name="assets" eval="True"/>
         </record>
         <record model="account.account.type.template" id="es_balance_capital">
             <field name="name">I. Capital</field>
diff --git a/account_normal.xml b/account_normal.xml
index 2e58bc8863..a5ad7b252b 100644
--- a/account_normal.xml
+++ b/account_normal.xml
@@ -29,6 +29,7 @@ this repository contains the full copyright notices and license terms. -->
             <field name="parent" ref="es_balance_normal"/>
             <field name="sequence" eval="10"/>
             <field name="statement">balance</field>
+            <field name="assets" eval="True"/>
         </record>
         <record id="es_balance_total_patrimonio_pasivo_normal" model="account.account.type.template">
             <field name="name">TOTAL PATRIMONIO NETO Y PASIVO (A + B + C)</field>
@@ -48,12 +49,14 @@ this repository contains the full copyright notices and license terms. -->
             <field name="parent" ref="es_balance_total_activo_normal"/>
             <field name="sequence" eval="10"/>
             <field name="statement">balance</field>
+            <field name="assets" eval="True"/>
         </record>
         <record id="es_balance_activo_corriente_normal" model="account.account.type.template">
             <field name="name">B) ACTIVO CORRIENTE</field>
             <field name="parent" ref="es_balance_total_activo_normal"/>
             <field name="sequence" eval="20"/>
             <field name="statement">balance</field>
+            <field name="assets" eval="True"/>
         </record>
         <record id="es_balance_patrimonio_neto_normal" model="account.account.type.template">
             <field name="name">A) PATRIMONIO NETO</field>
@@ -98,48 +101,59 @@ this repository contains the full copyright notices and license terms. -->
             <field name="parent" ref="es_balance_activo_no_corriente_normal"/>
             <field name="sequence" eval="10"/>
             <field name="statement">balance</field>
+            <field name="assets" eval="True"/>
+            
         </record>
         <record id="es_balance_inmovilizado_material_normal" model="account.account.type.template">
             <field name="name">II. Inmovilizado material</field>
             <field name="parent" ref="es_balance_activo_no_corriente_normal"/>
             <field name="sequence" eval="20"/>
             <field name="statement">balance</field>
+            <field name="assets" eval="True"/>
+            
         </record>
         <record id="es_balance_inversiones_inmobiliarias_normal" model="account.account.type.template">
             <field name="name">III. Inversiones inmobiliarias</field>
             <field name="parent" ref="es_balance_activo_no_corriente_normal"/>
             <field name="sequence" eval="30"/>
             <field name="statement">balance</field>
+            <field name="assets" eval="True"/>
+            
         </record>
         <record id="es_balance_inversiones_empresas_del_grupo_largo_plazo_normal" model="account.account.type.template">
             <field name="name">IV. Inversiones en empresas del grupo y asociadas a largo plazo</field>
             <field name="parent" ref="es_balance_activo_no_corriente_normal"/>
             <field name="sequence" eval="40"/>
             <field name="statement">balance</field>
+            <field name="assets" eval="True"/>
         </record>
         <record id="es_balance_inversiones_financieras_normal" model="account.account.type.template">
             <field name="name">V. Inversiones financieras a largo plazo</field>
             <field name="parent" ref="es_balance_activo_no_corriente_normal"/>
             <field name="sequence" eval="50"/>
             <field name="statement">balance</field>
+            <field name="assets" eval="True"/>
         </record>
         <record id="es_balance_activos_por_impuesto_diferido_normal" model="account.account.type.template">
             <field name="name">VI. Activos por impuesto diferido</field>
             <field name="parent" ref="es_balance_activo_no_corriente_normal"/>
             <field name="sequence" eval="60"/>
             <field name="statement">balance</field>
+            <field name="assets" eval="True"/>
         </record>
         <record id="es_balance_activos_no_corrientes_mantenidos_normal" model="account.account.type.template">
             <field name="name">I. Activos no corrientes mantenidos para la venta</field>
             <field name="parent" ref="es_balance_activo_corriente_normal"/>
             <field name="sequence" eval="10"/>
             <field name="statement">balance</field>
+            <field name="assets" eval="True"/>
         </record>
         <record id="es_balance_existencias_normal" model="account.account.type.template">
             <field name="name">II. Existencias</field>
             <field name="parent" ref="es_balance_activo_corriente_normal"/>
             <field name="sequence" eval="20"/>
             <field name="statement">balance</field>
+            <field name="assets" eval="True"/>
             
         </record>
         <record id="es_balance_deudores_comerciales_normal" model="account.account.type.template">
@@ -147,18 +161,21 @@ this repository contains the full copyright notices and license terms. -->
             <field name="parent" ref="es_balance_activo_corriente_normal"/>
             <field name="sequence" eval="30"/>
             <field name="statement">balance</field>
+            <field name="assets" eval="True"/>
         </record>
         <record id="es_balance_inversiones_empresas_del_grupo_corto_plazo_normal" model="account.account.type.template">
             <field name="name">IV. Inversiones en empresas del grupo y asociadas a corto plazo</field>
             <field name="parent" ref="es_balance_activo_corriente_normal"/>
             <field name="sequence" eval="40"/>
             <field name="statement">balance</field>
+            <field name="assets" eval="True"/>
         </record>
         <record id="es_balance_inversiones_finanzieras_corto_plazo_normal" model="account.account.type.template">
             <field name="name">V. Inversiones financieras a corto plazo</field>
             <field name="parent" ref="es_balance_activo_corriente_normal"/>
             <field name="sequence" eval="50"/>
             <field name="statement">balance</field>
+            <field name="assets" eval="True"/>
         </record>
         <record id="es_balance_periodificaciones_a_corto_plazo_normal" model="account.account.type.template">
             
@@ -166,6 +183,7 @@ this repository contains the full copyright notices and license terms. -->
             <field name="parent" ref="es_balance_activo_corriente_normal"/>
             <field name="sequence" eval="60"/>
             <field name="statement">balance</field>
+            <field name="assets" eval="True"/>
         </record>
         <record id="es_balance_efectivo_normal" model="account.account.type.template">
             
@@ -173,6 +191,7 @@ this repository contains the full copyright notices and license terms. -->
             <field name="parent" ref="es_balance_activo_corriente_normal"/>
             <field name="sequence" eval="70"/>
             <field name="statement">balance</field>
+            <field name="assets" eval="True"/>
         </record>
         <record id="es_balance_fondos_propios_normal" model="account.account.type.template">
             <field name="name">A-1) Fondos propios</field>
@@ -355,138 +374,173 @@ this repository contains the full copyright notices and license terms. -->
             <field name="parent" ref="es_balance_inmovilizado_intangible_normal"/>
             <field name="sequence" eval="10"/>
             <field name="statement">balance</field>
+            <field name="assets" eval="True"/>
+            <field name="fixed_asset" depends="account_asset" eval="True"/>
         </record>
         <record id="es_balance_concesiones_normal" model="account.account.type.template">
             <field name="name">2. Concesiones</field>
             <field name="parent" ref="es_balance_inmovilizado_intangible_normal"/>
             <field name="sequence" eval="20"/>
             <field name="statement">balance</field>
+            <field name="assets" eval="True"/>
+            <field name="fixed_asset" depends="account_asset" eval="True"/>
         </record>
         <record id="es_balance_patentes_normal" model="account.account.type.template">
             <field name="name">3. Patentes, licencias, marcas y similares</field>
             <field name="parent" ref="es_balance_inmovilizado_intangible_normal"/>
             <field name="sequence" eval="30"/>
             <field name="statement">balance</field>
+            <field name="assets" eval="True"/>
+            <field name="fixed_asset" depends="account_asset" eval="True"/>
         </record>
         <record id="es_balance_fondo_de_comercio_normal" model="account.account.type.template">
             <field name="name">4. Fondo de comercio</field>
             <field name="parent" ref="es_balance_inmovilizado_intangible_normal"/>
             <field name="sequence" eval="40"/>
             <field name="statement">balance</field>
+            <field name="assets" eval="True"/>
+            <field name="fixed_asset" depends="account_asset" eval="True"/>
         </record>
         <record id="es_balance_aplicaciones_informaticas_normal" model="account.account.type.template">
             <field name="name">5. Aplicaciones informáticas</field>
             <field name="parent" ref="es_balance_inmovilizado_intangible_normal"/>
             <field name="sequence" eval="50"/>
             <field name="statement">balance</field>
+            <field name="assets" eval="True"/>
+            <field name="fixed_asset" depends="account_asset" eval="True"/>
         </record>
         <record id="es_balance_investigacion_normal" model="account.account.type.template">
             <field name="name">6. Investigación</field>
             <field name="parent" ref="es_balance_inmovilizado_intangible_normal"/>
             <field name="sequence" eval="60"/>
             <field name="statement">balance</field>
+            <field name="assets" eval="True"/>
+            <field name="fixed_asset" depends="account_asset" eval="True"/>
         </record>
         <record id="es_balance_11170_normal" model="account.account.type.template">
             <field name="name">7. Otro inmovilizado intangible</field>
             <field name="parent" ref="es_balance_inmovilizado_intangible_normal"/>
             <field name="sequence" eval="70"/>
             <field name="statement">balance</field>
+            <field name="assets" eval="True"/>
+            <field name="fixed_asset" depends="account_asset" eval="True"/>
         </record>
         <record id="es_balance_otro_inmovilizado_intangible_normal" model="account.account.type.template">
             <field name="name">1. Terrenos y construcciones</field>
             <field name="parent" ref="es_balance_inmovilizado_material_normal"/>
             <field name="sequence" eval="10"/>
             <field name="statement">balance</field>
+            <field name="assets" eval="True"/>
+            <field name="fixed_asset" depends="account_asset" eval="True"/>
         </record>
         <record id="es_balance_instalaciones_tecnicas_normal" model="account.account.type.template">
             <field name="name">2. Instalaciones técnicas y otro inmovilizado material</field>
             <field name="parent" ref="es_balance_inmovilizado_material_normal"/>
             <field name="sequence" eval="20"/>
             <field name="statement">balance</field>
+            <field name="assets" eval="True"/>
+            <field name="fixed_asset" depends="account_asset" eval="True"/>
         </record>
         <record id="es_balance_inmovilizado_en_curso_normal" model="account.account.type.template">
             <field name="name">3. Inmovilizado en curso y anticipos</field>
             <field name="parent" ref="es_balance_inmovilizado_material_normal"/>
             <field name="sequence" eval="30"/>
             <field name="statement">balance</field>
+            <field name="assets" eval="True"/>
+            <field name="fixed_asset" depends="account_asset" eval="True"/>
         </record>
         <record id="es_balance_terrenos_normal" model="account.account.type.template">
             <field name="name">1. Terrenos</field>
             <field name="parent" ref="es_balance_inversiones_inmobiliarias_normal"/>
             <field name="sequence" eval="10"/>
             <field name="statement">balance</field>
+            <field name="assets" eval="True"/>
+            <field name="fixed_asset" depends="account_asset" eval="True"/>
         </record>
         <record id="es_balance_construcciones_normal" model="account.account.type.template">
             <field name="name">2. Construcciones</field>
             <field name="parent" ref="es_balance_inversiones_inmobiliarias_normal"/>
             <field name="sequence" eval="20"/>
             <field name="statement">balance</field>
+            <field name="assets" eval="True"/>
+            <field name="fixed_asset" depends="account_asset" eval="True"/>
         </record>
         <record id="es_balance_instrumentos_patrimonio_empresas_grupo_normal" model="account.account.type.template">
             <field name="name">1. Instrumentos de patrimonio</field>
             <field name="parent" ref="es_balance_inversiones_empresas_del_grupo_largo_plazo_normal"/>
             <field name="sequence" eval="10"/>
             <field name="statement">balance</field>
+            <field name="assets" eval="True"/>
         </record>
         <record id="es_balance_creditos_empresas_grupo_normal" model="account.account.type.template">
             <field name="name">2. Créditos a empresas</field>
             <field name="parent" ref="es_balance_inversiones_empresas_del_grupo_largo_plazo_normal"/>
             <field name="sequence" eval="20"/>
             <field name="statement">balance</field>
+            <field name="assets" eval="True"/>
         </record>
         <record id="es_balance_valores_representativos_deuda_empresas_grupo_normal" model="account.account.type.template">
             <field name="name">3. Valores representativos de deuda</field>
             <field name="parent" ref="es_balance_inversiones_empresas_del_grupo_largo_plazo_normal"/>
             <field name="sequence" eval="30"/>
             <field name="statement">balance</field>
+            <field name="assets" eval="True"/>
         </record>
         <record id="es_balance_derivados_empresas_grupo_normal" model="account.account.type.template">
             <field name="name">4. Derivados</field>
             <field name="parent" ref="es_balance_inversiones_empresas_del_grupo_largo_plazo_normal"/>
             <field name="sequence" eval="40"/>
             <field name="statement">balance</field>
+            <field name="assets" eval="True"/>
         </record>
         <record id="es_balance_otros_activos_financieros_empresas_grupo_normal" model="account.account.type.template">
             <field name="name">5. Otros activos financieros</field>
             <field name="parent" ref="es_balance_inversiones_empresas_del_grupo_largo_plazo_normal"/>
             <field name="sequence" eval="50"/>
             <field name="statement">balance</field>
+            <field name="assets" eval="True"/>
         </record>
         <record id="es_balance_instrumentos_de_patrimonio_inversiones_financieras_normal" model="account.account.type.template">
             <field name="name">1. Instrumentos de patrimonio</field>
             <field name="parent" ref="es_balance_inversiones_financieras_normal"/>
             <field name="sequence" eval="10"/>
             <field name="statement">balance</field>
+            <field name="assets" eval="True"/>
         </record>
         <record id="es_balance_creditos_a_terceros_inversiones_financieras_normal" model="account.account.type.template">
             <field name="name">2. Créditos a terceros</field>
             <field name="parent" ref="es_balance_inversiones_financieras_normal"/>
             <field name="sequence" eval="20"/>
             <field name="statement">balance</field>
+            <field name="assets" eval="True"/>
         </record>
         <record id="es_balance_valores_representativos_deudas_inversiones_financieras_normal" model="account.account.type.template">
             <field name="name">3. Valores representativos de deuda</field>
             <field name="parent" ref="es_balance_inversiones_financieras_normal"/>
             <field name="sequence" eval="30"/>
             <field name="statement">balance</field>
+            <field name="assets" eval="True"/>
         </record>
         <record id="es_balance_derivados_inversiones_financieras_normal" model="account.account.type.template">
             <field name="name">4. Derivados</field>
             <field name="parent" ref="es_balance_inversiones_financieras_normal"/>
             <field name="sequence" eval="40"/>
             <field name="statement">balance</field>
+            <field name="assets" eval="True"/>
         </record>
         <record id="es_balance_otros_activos_inversiones_financieras_normal" model="account.account.type.template">
             <field name="name">5. Otros activos financieros</field>
             <field name="parent" ref="es_balance_inversiones_financieras_normal"/>
             <field name="sequence" eval="50"/>
             <field name="statement">balance</field>
+            <field name="assets" eval="True"/>
         </record>
         <record id="es_balance_otras_inversiones_financieras_normal" model="account.account.type.template">
             <field name="name">6. Otras inversiones</field>
             <field name="parent" ref="es_balance_inversiones_financieras_normal"/>
             <field name="sequence" eval="60"/>
             <field name="statement">balance</field>
+            <field name="assets" eval="True"/>
         </record>
         <record id="es_balance_existencias_comerciales_normal" model="account.account.type.template">
             <field name="name">1. Comerciales</field>
@@ -494,6 +548,7 @@ this repository contains the full copyright notices and license terms. -->
             <field name="sequence" eval="10"/>
             <field name="statement">balance</field>
             <field name="stock" eval="True"/>
+            <field name="assets" eval="True"/>
         </record>
         <record id="es_balance_materias_primas_normal" model="account.account.type.template">
             <field name="name">2. Materias primas y otros aprovisionamientos</field>
@@ -501,6 +556,7 @@ this repository contains the full copyright notices and license terms. -->
             <field name="sequence" eval="20"/>
             <field name="statement">balance</field>
             <field name="stock" eval="True"/>
+            <field name="assets" eval="True"/>
         </record>
         <record id="es_balance_productos_en_curso_normal" model="account.account.type.template">
             <field name="name">3. Productos en curso</field>
@@ -508,6 +564,7 @@ this repository contains the full copyright notices and license terms. -->
             <field name="sequence" eval="30"/>
             <field name="statement">balance</field>
             <field name="stock" eval="True"/>
+            <field name="assets" eval="True"/>
         </record>
         <record id="es_balance_productos_terminados_normal" model="account.account.type.template">
             <field name="name">4. Productos terminados</field>
@@ -515,6 +572,7 @@ this repository contains the full copyright notices and license terms. -->
             <field name="sequence" eval="40"/>
             <field name="statement">balance</field>
             <field name="stock" eval="True"/>
+            <field name="assets" eval="True"/>
         </record>
         <record id="es_balance_subproductos_residuos_materiales_recuperados_normal" model="account.account.type.template">
             <field name="name">5. Subproductos, residuos y materiales recuperados</field>
@@ -522,12 +580,14 @@ this repository contains the full copyright notices and license terms. -->
             <field name="sequence" eval="50"/>
             <field name="statement">balance</field>
             <field name="stock" eval="True"/>
+            <field name="assets" eval="True"/>
         </record>
         <record id="es_balance_anticipos_a_proveedores_normal" model="account.account.type.template">
             <field name="name">6. Anticipos a proveedores</field>
             <field name="parent" ref="es_balance_existencias_normal"/>
             <field name="sequence" eval="60"/>
             <field name="statement">balance</field>
+            <field name="assets" eval="True"/>
         </record>
         <record id="es_balance_clientes_ventas_y_servicios_normal" model="account.account.type.template">
             <field name="name">1. Clientes por ventas y prestaciones de servicios</field>
@@ -535,6 +595,7 @@ this repository contains the full copyright notices and license terms. -->
             <field name="sequence" eval="10"/>
             <field name="statement">balance</field>
             <field name="receivable" eval="True"/>
+            <field name="assets" eval="True"/>
         </record>
         <record id="es_balance_clientes_empresas_grupo_normal" model="account.account.type.template">
             <field name="name">2. Clientes empresas del grupo y asociadas</field>
@@ -542,6 +603,7 @@ this repository contains the full copyright notices and license terms. -->
             <field name="sequence" eval="20"/>
             <field name="statement">balance</field>
             <field name="receivable" eval="True"/>
+            <field name="assets" eval="True"/>
         </record>
         <record id="es_balance_dedudores_varios_normal" model="account.account.type.template">
             <field name="name">3. Deudores varios</field>
@@ -549,12 +611,14 @@ this repository contains the full copyright notices and license terms. -->
             <field name="sequence" eval="30"/>
             <field name="statement">balance</field>
             <field name="receivable" eval="True"/>
+            <field name="assets" eval="True"/>
         </record>
         <record id="es_balance_personal_normal" model="account.account.type.template">
             <field name="name">4. Personal</field>
             <field name="parent" ref="es_balance_deudores_comerciales_normal"/>
             <field name="sequence" eval="40"/>
             <field name="statement">balance</field>
+            <field name="assets" eval="True"/>
         </record>
         <record id="es_balance_activos_impuesto_corriente_normal" model="account.account.type.template">
             <field name="name">5. Activos por impuesto corriente</field>
@@ -562,6 +626,7 @@ this repository contains the full copyright notices and license terms. -->
             <field name="sequence" eval="50"/>
             <field name="statement">balance</field>
             <field name="receivable" eval="True"/>
+            <field name="assets" eval="True"/>
         </record>
         <record id="es_balance_otros_creditos_administracion_publica_normal" model="account.account.type.template">
             <field name="name">6. Otros créditos con las Administraciones Públicas</field>
@@ -569,6 +634,7 @@ this repository contains the full copyright notices and license terms. -->
             <field name="sequence" eval="60"/>
             <field name="statement">balance</field>
             <field name="receivable" eval="True"/>
+            <field name="assets" eval="True"/>
         </record>
         <record id="es_balance_accionistas_normal" model="account.account.type.template">
             
@@ -576,6 +642,7 @@ this repository contains the full copyright notices and license terms. -->
             <field name="parent" ref="es_balance_deudores_comerciales_normal"/>
             <field name="sequence" eval="70"/>
             <field name="statement">balance</field>
+            <field name="assets" eval="True"/>
         </record>
         
         <record id="es_balance_instrumentos_patrimonio_inversion_empresas_grupo_corto_plazo_normal" model="account.account.type.template">
@@ -583,72 +650,84 @@ this repository contains the full copyright notices and license terms. -->
             <field name="parent" ref="es_balance_inversiones_empresas_del_grupo_corto_plazo_normal"/>
             <field name="sequence" eval="10"/>
             <field name="statement">balance</field>
+            <field name="assets" eval="True"/>
         </record>
         <record id="es_balance_creditos_empresas_inversion_empresas_grupo_corto_plazo_normal" model="account.account.type.template">
             <field name="name">2. Créditos a empresas</field>
             <field name="parent" ref="es_balance_inversiones_empresas_del_grupo_corto_plazo_normal"/>
             <field name="sequence" eval="20"/>
             <field name="statement">balance</field>
+            <field name="assets" eval="True"/>
         </record>
         <record id="es_balance_valores_representativos_deuda_inversion_empresas_grupo_corto_plazo_normal" model="account.account.type.template">
             <field name="name">3. Valores representativos de deuda</field>
             <field name="parent" ref="es_balance_inversiones_empresas_del_grupo_corto_plazo_normal"/>
             <field name="sequence" eval="30"/>
             <field name="statement">balance</field>
+            <field name="assets" eval="True"/>
         </record>
         <record id="es_balance_derivados_inversion_empresas_grupo_corto_plazo_normal" model="account.account.type.template">
             <field name="name">4. Derivados</field>
             <field name="parent" ref="es_balance_inversiones_empresas_del_grupo_corto_plazo_normal"/>
             <field name="sequence" eval="40"/>
             <field name="statement">balance</field>
+            <field name="assets" eval="True"/>
         </record>
         <record id="es_balance_otros_activos_inversion_empresas_grupo_corto_plazo_normal" model="account.account.type.template">
             <field name="name">5. Otros activos financieros</field>
             <field name="parent" ref="es_balance_inversiones_empresas_del_grupo_corto_plazo_normal"/>
             <field name="sequence" eval="50"/>
             <field name="statement">balance</field>
+            <field name="assets" eval="True"/>
         </record>
         <record id="es_balance_instrumentos_patrimonio_inversiones_financieras_corto_plazo_normal" model="account.account.type.template">
             <field name="name">1. Instrumentos de patrimonio</field>
             <field name="parent" ref="es_balance_inversiones_finanzieras_corto_plazo_normal"/>
             <field name="sequence" eval="10"/>
             <field name="statement">balance</field>
+            <field name="assets" eval="True"/>
         </record>
         <record id="es_balance_creditos_empresas_inversiones_financieras_corto_plazo_normal" model="account.account.type.template">
             <field name="name">2. Créditos a empresas</field>
             <field name="parent" ref="es_balance_inversiones_finanzieras_corto_plazo_normal"/>
             <field name="sequence" eval="20"/>
             <field name="statement">balance</field>
+            <field name="assets" eval="True"/>
         </record>
         <record id="es_balance_valores_representativos_inversiones_financieras_corto_plazo_normal" model="account.account.type.template">
             <field name="name">3. Valores representativos de deuda</field>
             <field name="parent" ref="es_balance_inversiones_finanzieras_corto_plazo_normal"/>
             <field name="sequence" eval="30"/>
             <field name="statement">balance</field>
+            <field name="assets" eval="True"/>
         </record>
         <record id="es_balance_derivados_inversiones_financieras_corto_plazo_normal" model="account.account.type.template">
             <field name="name">4. Derivados</field>
             <field name="parent" ref="es_balance_inversiones_finanzieras_corto_plazo_normal"/>
             <field name="sequence" eval="40"/>
             <field name="statement">balance</field>
+            <field name="assets" eval="True"/>
         </record>
         <record id="es_balance_otros_activos_inversiones_financieras_corto_plazo_normal" model="account.account.type.template">
             <field name="name">5. Otros activos financieros</field>
             <field name="parent" ref="es_balance_inversiones_finanzieras_corto_plazo_normal"/>
             <field name="sequence" eval="50"/>
             <field name="statement">balance</field>
+            <field name="assets" eval="True"/>
         </record>
         <record id="es_balance_tesoreria_normal" model="account.account.type.template">
             <field name="name">1. Tesorería</field>
             <field name="parent" ref="es_balance_efectivo_normal"/>
             <field name="sequence" eval="10"/>
             <field name="statement">balance</field>
+            <field name="assets" eval="True"/>
         </record>
         <record id="es_balance_otros_liquidos_equivalentes_normal" model="account.account.type.template">
             <field name="name">2. Otros activos líquidos equivalentes</field>
             <field name="parent" ref="es_balance_efectivo_normal"/>
             <field name="sequence" eval="20"/>
             <field name="statement">balance</field>
+            <field name="assets" eval="True"/>
         </record>
         <record id="es_balance_capital_normal" model="account.account.type.template">
             <field name="name">I. Capital</field>
diff --git a/account_pyme.xml b/account_pyme.xml
index c10f2e39d6..f6359b2071 100644
--- a/account_pyme.xml
+++ b/account_pyme.xml
@@ -24,6 +24,7 @@ this repository contains the full copyright notices and license terms. -->
             <field name="parent" ref="es_balance_pyme"/>
             <field name="sequence" eval="10"/>
             <field name="statement">balance</field>
+            <field name="assets" eval="True"/>
         </record>
         <record id="es_balance_total_patrimonio_pasivo_pyme" model="account.account.type.template">
             <field name="name">TOTAL PATRIMONIO NETO Y PASIVO (A + B + C)</field>
@@ -39,12 +40,14 @@ this repository contains the full copyright notices and license terms. -->
             <field name="parent" ref="es_balance_total_activo_pyme"/>
             <field name="sequence" eval="10"/>
             <field name="statement">balance</field>
+            <field name="assets" eval="True"/>
         </record>
         <record id="es_balance_activo_corriente_pyme" model="account.account.type.template">
             <field name="name">B) ACTIVO CORRIENTE</field>
             <field name="parent" ref="es_balance_total_activo_pyme"/>
             <field name="sequence" eval="20"/>
             <field name="statement">balance</field>
+            <field name="assets" eval="True"/>
         </record>
         <record id="es_balance_patrimonio_neto_pyme" model="account.account.type.template">
             <field name="name">A) PATRIMONIO NETO</field>
@@ -74,48 +77,59 @@ this repository contains the full copyright notices and license terms. -->
             <field name="parent" ref="es_balance_activo_no_corriente_pyme"/>
             <field name="sequence" eval="10"/>
             <field name="statement">balance</field>
+            <field name="assets" eval="True"/>
+            <field name="fixed_asset" depends="account_asset" eval="True"/>
         </record>
         <record id="es_balance_inmovilizado_material_pyme" model="account.account.type.template">
             <field name="name">II. Inmovilizado material</field>
             <field name="parent" ref="es_balance_activo_no_corriente_pyme"/>
             <field name="sequence" eval="20"/>
             <field name="statement">balance</field>
+            <field name="assets" eval="True"/>
+            <field name="fixed_asset" depends="account_asset" eval="True"/>
         </record>
         <record id="es_balance_inversiones_inmobiliarias_pyme" model="account.account.type.template">
             <field name="name">III. Inversiones inmobiliarias</field>
             <field name="parent" ref="es_balance_activo_no_corriente_pyme"/>
             <field name="sequence" eval="30"/>
             <field name="statement">balance</field>
+            <field name="assets" eval="True"/>
+            <field name="fixed_asset" depends="account_asset" eval="True"/>
         </record>
         <record id="es_balance_inversiones_empresas_del_grupo_largo_plazo_pyme" model="account.account.type.template">
             <field name="name">IV. Inversiones en empresas del grupo y asociadas a largo plazo</field>
             <field name="parent" ref="es_balance_activo_no_corriente_pyme"/>
             <field name="sequence" eval="40"/>
             <field name="statement">balance</field>
+            <field name="assets" eval="True"/>
         </record>
         <record id="es_balance_inversiones_financieras_pyme" model="account.account.type.template">
             <field name="name">V. Inversiones financieras a largo plazo</field>
             <field name="parent" ref="es_balance_activo_no_corriente_pyme"/>
             <field name="sequence" eval="50"/>
             <field name="statement">balance</field>
+            <field name="assets" eval="True"/>
         </record>
         <record id="es_balance_activos_por_impuesto_diferido_pyme" model="account.account.type.template">
             <field name="name">VI. Activos por impuesto diferido</field>
             <field name="parent" ref="es_balance_activo_no_corriente_pyme"/>
             <field name="sequence" eval="60"/>
             <field name="statement">balance</field>
+            <field name="assets" eval="True"/>
         </record>
         <record id="es_balance_activos_no_corrientes_mantenidos_pyme" model="account.account.type.template">
             <field name="name">I. Activos no corrientes mantenidos para la venta</field>
             <field name="parent" ref="es_balance_activo_corriente_pyme"/>
             <field name="sequence" eval="10"/>
             <field name="statement">balance</field>
+            <field name="assets" eval="True"/>
         </record>
         <record id="es_balance_existencias_pyme" model="account.account.type.template">
             <field name="name">II. Existencias</field>
             <field name="parent" ref="es_balance_activo_corriente_pyme"/>
             <field name="sequence" eval="20"/>
             <field name="statement">balance</field>
+            <field name="assets" eval="True"/>
             <field name="stock" eval="True"/>
         </record>
         <record id="es_balance_deudores_comerciales_pyme" model="account.account.type.template">
@@ -123,18 +137,21 @@ this repository contains the full copyright notices and license terms. -->
             <field name="parent" ref="es_balance_activo_corriente_pyme"/>
             <field name="sequence" eval="30"/>
             <field name="statement">balance</field>
+            <field name="assets" eval="True"/>
         </record>
         <record id="es_balance_inversiones_empresas_del_grupo_corto_plazo_pyme" model="account.account.type.template">
             <field name="name">IV. Inversiones en empresas del grupo y asociadas a corto plazo</field>
             <field name="parent" ref="es_balance_activo_corriente_pyme"/>
             <field name="sequence" eval="40"/>
             <field name="statement">balance</field>
+            <field name="assets" eval="True"/>
         </record>
         <record id="es_balance_inversiones_finanzieras_corto_plazo_pyme" model="account.account.type.template">
             <field name="name">V. Inversiones financieras a corto plazo</field>
             <field name="parent" ref="es_balance_activo_corriente_pyme"/>
             <field name="sequence" eval="50"/>
             <field name="statement">balance</field>
+            <field name="assets" eval="True"/>
         </record>
         <record id="es_balance_periodificaciones_a_corto_plazo_pyme" model="account.account.type.template">
             <field name="name">V. Periodificaciones a corto plazo</field>
@@ -142,6 +159,7 @@ this repository contains the full copyright notices and license terms. -->
             <field name="parent" ref="es_balance_activo_corriente_pyme"/>
             <field name="sequence" eval="60"/>
             <field name="statement">balance</field>
+            <field name="assets" eval="True"/>
         </record>
         <record id="es_balance_efectivo_pyme" model="account.account.type.template">
             <field name="name">VI. Efectivo y otros activos líquidos equivalentes</field>
@@ -149,6 +167,7 @@ this repository contains the full copyright notices and license terms. -->
             <field name="parent" ref="es_balance_activo_corriente_pyme"/>
             <field name="sequence" eval="70"/>
             <field name="statement">balance</field>
+            <field name="assets" eval="True"/>
         </record>
         <record id="es_balance_fondos_propios_pyme" model="account.account.type.template">
             <field name="name">A-1) Fondos propios</field>
@@ -296,6 +315,7 @@ this repository contains the full copyright notices and license terms. -->
             <field name="sequence" eval="10"/>
             <field name="statement">balance</field>
             <field name="receivable" eval="True"/>
+            <field name="assets" eval="True"/>
         </record>
         
         
@@ -308,6 +328,7 @@ this repository contains the full copyright notices and license terms. -->
             <field name="parent" ref="es_balance_deudores_comerciales_pyme"/>
             <field name="sequence" eval="70"/>
             <field name="statement">balance</field>
+            <field name="assets" eval="True"/>
         </record>
         <record id="es_balance_otros_deudores_pyme" model="account.account.type.template">
             <field name="name">3. Otros deudores</field>
@@ -315,6 +336,7 @@ this repository contains the full copyright notices and license terms. -->
             <field name="sequence" eval="80"/>
             <field name="statement">balance</field>
             <field name="receivable" eval="True"/>
+            <field name="assets" eval="True"/>
         </record>