diff --git a/modules/account_be/account_be.xml b/modules/account_be/account_be.xml
index e90f6e9253..37542c4611 100644
--- a/modules/account_be/account_be.xml
+++ b/modules/account_be/account_be.xml
@@ -813,6 +813,7 @@ this repository contains the full copyright notices and license terms. -->
             <field name="parent" ref="passif_IX_E"/>
             <field name="statement">balance</field>
         </record>
+
         <record model="account.account.type.template" id="passif_IX_F">
             <field name="name" lang="fr">F. Autres dettes</field>
             <field name="name" lang="nl">F. Overige schulden</field>
@@ -821,6 +822,15 @@ this repository contains the full copyright notices and license terms. -->
             <field name="statement">balance</field>
         </record>
 
+        <record model="account.account.type.template" id="passif_IX_F_a">
+            <field name="name" lang="fr">Cautionnements reçus en numéraires</field>
+            <field name="name" lang="nl">Borgtochten ontvangen in contanten</field>
+            <field name="sequence" eval="10"/>
+            <field name="parent" ref="passif_IX_F"/>
+            <field name="statement">balance</field>
+            <field name="deposit" depends="account_deposit" eval="True"/>
+        </record>
+
         <record model="account.account.type.template" id="passif_X">
             <field name="name" lang="fr">X. Comptes de régularisation</field>
             <field name="name" lang="nl">X. Overlopende rekeningen</field>
@@ -1860,7 +1870,7 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Dettes diverses</field>
             <field name="name" lang="nl">Diverse schulden</field>
             <field name="code">48</field>
-            <field name="type" ref="passif_IX_F"/>
+            <field name="type" eval="None"/>
             <field name="closed" eval="True"/>
             <field name="parent" ref="4"/>
         </record>
@@ -3335,7 +3345,7 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="fr">Cautionnements reçus en numéraires</field>
             <field name="name" lang="nl">Borgtochten ontvangen in contanten</field>
             <field name="code">488</field>
-            <field name="type" ref="passif_IX_F"/>
+            <field name="type" ref="passif_IX_F_a"/>
             <field name="parent" ref="48"/>
         </record>
 
diff --git a/modules/account_be/account_be_fr.xml b/modules/account_be/account_be_fr.xml
index 389ef8204a..8bb2aac84c 100644
--- a/modules/account_be/account_be_fr.xml
+++ b/modules/account_be/account_be_fr.xml
@@ -690,6 +690,13 @@ this repository contains the full copyright notices and license terms. -->
       <field name="parent" ref="passif_IX_fr"/>
       <field name="statement">balance</field>
     </record>
+    <record id="passif_IX_F_a_fr" model="account.account.type.template">
+      <field name="name">Cautionnements reçus en numéraires</field>
+      <field name="sequence" eval="10"/>
+      <field name="parent" ref="passif_IX_F_fr"/>
+      <field name="statement">balance</field>
+      <field name="deposit" depends="account_deposit" eval="True"/>
+    </record>
     <record id="passif_X_fr" model="account.account.type.template">
       <field name="name">X. Comptes de régularisation</field>
       <field name="sequence" eval="40"/>
@@ -1498,7 +1505,7 @@ this repository contains the full copyright notices and license terms. -->
     <record id="48_fr" model="account.account.template">
       <field name="name">Dettes diverses</field>
       <field name="code">48</field>
-      <field name="type" ref="passif_IX_F_fr"/>
+      <field name="type" eval="None"/>
       <field name="closed" eval="True"/>
       <field name="parent" ref="4_fr"/>
     </record>
@@ -2618,7 +2625,7 @@ this repository contains the full copyright notices and license terms. -->
     <record id="488_fr" model="account.account.template">
       <field name="name">Cautionnements reçus en numéraires</field>
       <field name="code">488</field>
-      <field name="type" ref="passif_IX_F_fr"/>
+      <field name="type" ref="passif_IX_F_a_fr"/>
       <field name="parent" ref="48_fr"/>
     </record>
     <record id="489_fr" model="account.account.template">
diff --git a/modules/account_be/account_be_nl.xml b/modules/account_be/account_be_nl.xml
index c4858f51ad..f2f3632800 100644
--- a/modules/account_be/account_be_nl.xml
+++ b/modules/account_be/account_be_nl.xml
@@ -690,6 +690,13 @@ this repository contains the full copyright notices and license terms. -->
       <field name="parent" ref="passif_IX_nl"/>
       <field name="statement">balance</field>
     </record>
+    <record id="passif_IX_F_a_nl" model="account.account.type.template">
+      <field name="name">Borgtochten ontvangen in contanten</field>
+      <field name="sequence" eval="10"/>
+      <field name="parent" ref="passif_IX_F_nl"/>
+      <field name="statement">balance</field>
+      <field name="deposit" depends="account_deposit" eval="True"/>
+    </record>
     <record id="passif_X_nl" model="account.account.type.template">
       <field name="name">X. Overlopende rekeningen</field>
       <field name="sequence" eval="40"/>
@@ -1498,7 +1505,7 @@ this repository contains the full copyright notices and license terms. -->
     <record id="48_nl" model="account.account.template">
       <field name="name">Diverse schulden</field>
       <field name="code">48</field>
-      <field name="type" ref="passif_IX_F_nl"/>
+      <field name="type" eval="None"/>
       <field name="closed" eval="True"/>
       <field name="parent" ref="4_nl"/>
     </record>
@@ -2618,7 +2625,7 @@ this repository contains the full copyright notices and license terms. -->
     <record id="488_nl" model="account.account.template">
       <field name="name">Borgtochten ontvangen in contanten</field>
       <field name="code">488</field>
-      <field name="type" ref="passif_IX_F_nl"/>
+      <field name="type" ref="passif_IX_F_a_nl"/>
       <field name="parent" ref="48_nl"/>
     </record>
     <record id="489_nl" model="account.account.template">