flectra/addons/l10n_es/data/account_account_template_common_data.xml

<?xml version="1.0" encoding="utf-8"?>
<odoo>
    <data>
        <record id="account_common_101" model="account.account.template">
            <field name="code">101</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Fondo social</field>
            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_101" />
        </record>
        <record id="account_common_102" model="account.account.template">
            <field name="code">102</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Capital</field>
            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_102" />
        </record>
        <record id="account_common_108" model="account.account.template">
            <field name="code">108</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Acciones o participaciones propias en situaciones especiales</field>
            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_108" />
        </record>
        <record id="account_common_109" model="account.account.template">
            <field name="code">109</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Acciones o participaciones propias para reducción de capital</field>
            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_109" />
        </record>
        <record id="account_common_110" model="account.account.template">
            <field name="code">110</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Prima de emisión o asunción</field>
            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_110" />
        </record>
        <record id="account_common_112" model="account.account.template">
            <field name="code">112</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Reserva legal</field>
            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_112" />
        </record>
        <record id="account_common_113" model="account.account.template">
            <field name="code">113</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Reservas voluntarias</field>
            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_113" />
        </record>
        <record id="account_common_1140" model="account.account.template">
            <field name="code">1140</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Reservas para acciones o participaciones de la sociedad dominante</field>
            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_114" />
        </record>
        <record id="account_common_1141" model="account.account.template">
            <field name="code">1141</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Reservas estatutarias</field>
            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_114" />
        </record>
        <record id="account_common_1142" model="account.account.template">
            <field name="code">1142</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Reserva por capital amortizado</field>
            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_114" />
        </record>
        <record id="account_common_1144" model="account.account.template">
            <field name="code">1144</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Reservas por acciones propias aceptadas en garantía</field>
            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_114" />
        </record>
        <record id="account_common_118" model="account.account.template">
            <field name="code">118</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Aportaciones de socios o propietarios</field>
            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_118" />
        </record>
        <record id="account_common_119" model="account.account.template">
            <field name="code">119</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Diferencias por ajuste del capital a euros</field>
            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_119" />
        </record>
        <record id="account_common_131" model="account.account.template">
            <field name="code">131</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Donaciones y legados de capital</field>
            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_131" />
        </record>
        <record id="account_common_1370" model="account.account.template">
            <field name="code">1370</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Ingresos fiscales por diferencias permanentes a distribuir en varios ejercicios</field>
            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_137" />
        </record>
        <record id="account_common_1371" model="account.account.template">
            <field name="code">1371</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Ingresos fiscales por deducciones y bonificaciones a distribuir en varios ejercicios</field>
            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_137" />
        </record>
        <record id="account_common_141" model="account.account.template">
            <field name="code">141</field>
            <field name="reconcile" eval="True"/>
            <field name="name">Provisión para impuestos</field>
            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_141" />
        </record>
        <record id="account_common_142" model="account.account.template">
            <field name="code">142</field>
            <field name="reconcile" eval="True"/>
            <field name="name">Provisión para otras responsabilidades</field>
            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_142" />
        </record>
        <record id="account_common_143" model="account.account.template">
            <field name="code">143</field>
            <field name="reconcile" eval="True"/>
            <field name="name">Provisión por desmantelamiento, retiro o rehabilitación del inmovilizado</field>
            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_143" />
        </record>
        <record id="account_common_145" model="account.account.template">
            <field name="code">145</field>
            <field name="reconcile" eval="True"/>
            <field name="name">Provisión para actuaciones medioambientales</field>
            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_145" />
        </record>
        <record id="account_common_150" model="account.account.template">
            <field name="code">150</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Acciones o participaciones consideradas como pasivos financieros</field>
            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_150" />
        </record>
        <record id="account_common_1533" model="account.account.template">
            <field name="code">1533</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Desembolsos no exigidos, empresas del grupo</field>
            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_153" />
        </record>
        <record id="account_common_1534" model="account.account.template">
            <field name="code">1534</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Desembolsos no exigidos, empresas asociadas</field>
            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_153" />
        </record>
        <record id="account_common_1535" model="account.account.template">
            <field name="code">1535</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Desembolsos no exigidos, otras partes vinculadas</field>
            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_153" />
        </record>
        <record id="account_common_1536" model="account.account.template">
            <field name="code">1536</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Otros desembolsos no exigidos</field>
            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_153" />
        </record>
        <record id="account_common_1543" model="account.account.template">
            <field name="code">1543</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Aportaciones no dinerarias pendientes, empresas del grupo</field>
            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_154" />
        </record>
        <record id="account_common_1544" model="account.account.template">
            <field name="code">1544</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Aportaciones no dinerarias pendientes, empresas asociadas</field>
            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_154" />
        </record>
        <record id="account_common_1545" model="account.account.template">
            <field name="code">1545</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Aportaciones no dinerarias pendientes, otras partes vinculadas</field>
            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_154" />
        </record>
        <record id="account_common_1546" model="account.account.template">
            <field name="code">1546</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Otras aportaciones no dinerarias pendientes</field>
            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_154" />
        </record>
        <record id="account_common_1603" model="account.account.template">
            <field name="code">1603</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Deudas con entidades de crédito vinculadas, empresas del grupo</field>
            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_160" />
        </record>
        <record id="account_common_1604" model="account.account.template">
            <field name="code">1604</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Deudas con entidades de crédito vinculadas, empresas asociadas</field>
            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_160" />
        </record>
        <record id="account_common_1605" model="account.account.template">
            <field name="code">1605</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Deudas con otras entidades de crédito vinculadas</field>
            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_160" />
        </record>
        <record id="account_common_1613" model="account.account.template">
            <field name="code">1613</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Proveedores de inmovilizado, empresas del grupo</field>
            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_161" />
        </record>
        <record id="account_common_1614" model="account.account.template">
            <field name="code">1614</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Proveedores de inmovilizado, empresas asociadas</field>
            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_161" />
        </record>
        <record id="account_common_1615" model="account.account.template">
            <field name="code">1615</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Proveedores de inmovilizado, otras partes vinculadas</field>
            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_161" />
        </record>
        <record id="account_common_1623" model="account.account.template">
            <field name="code">1623</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Acreedores por arrendamiento financiero, empresas de grupo</field>
            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_162" />
        </record>
        <record id="account_common_1624" model="account.account.template">
            <field name="code">1624</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Acreedores por arrendamiento financiero, empresas asociadas</field>
            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_162" />
        </record>
        <record id="account_common_1625" model="account.account.template">
            <field name="code">1625</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Acreedores por arrendamiento financiero, otras partes vinculadas</field>
            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_162" />
        </record>
        <record id="account_common_1633" model="account.account.template">
            <field name="code">1633</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Otras deudas, empresas del grupo</field>
            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_163" />
        </record>
        <record id="account_common_1634" model="account.account.template">
            <field name="code">1634</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Otras deudas, empresas asociadas</field>
            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_163" />
        </record>
        <record id="account_common_1635" model="account.account.template">
            <field name="code">1635</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Otras deudas, con otras partes vinculadas</field>
            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_163" />
        </record>
        <record id="account_common_170" model="account.account.template">
            <field name="code">170</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Deudas con entidades de crédito</field>
            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_170" />
        </record>
        <record id="account_common_171" model="account.account.template">
            <field name="code">171</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Deudas</field>
            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_171" />
        </record>
        <record id="account_common_172" model="account.account.template">
            <field name="code">172</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Deudas transformables en subvenciones, donaciones y legados</field>
            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_172" />
        </record>
        <record id="account_common_173" model="account.account.template">
            <field name="code">173</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Proveedores de inmovilizado</field>
            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_173" />
        </record>
        <record id="account_common_174" model="account.account.template">
            <field name="code">174</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Acreedores por arrendamiento financiero</field>
            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_174" />
        </record>
        <record id="account_common_175" model="account.account.template">
            <field name="code">175</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Efectos a pagar</field>
            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_175" />
        </record>
        <record id="account_common_176" model="account.account.template">
            <field name="code">176</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Pasivos por derivados financieros</field>
            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_176" />
        </record>
        <record id="account_common_177" model="account.account.template">
            <field name="code">177</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Obligaciones y bonos</field>
            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_177" />
        </record>
        <record id="account_common_179" model="account.account.template">
            <field name="code">179</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Deudas representadas en otros valores negociables</field>
            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_179" />
        </record>
        <record id="account_common_180" model="account.account.template">
            <field name="code">180</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Fianzas recibidas</field>
            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_180" />
        </record>
        <record id="account_common_181" model="account.account.template">
            <field name="code">181</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Anticipos recibidos por ventas o prestaciones de servicios</field>
            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_181" />
        </record>
        <record id="account_common_185" model="account.account.template">
            <field name="code">185</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Depósitos recibidos</field>
            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_185" />
        </record>
        <record id="account_common_190" model="account.account.template">
            <field name="code">190</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Acciones o participaciones emitidas</field>
            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_190" />
        </record>
        <record id="account_common_192" model="account.account.template">
            <field name="code">192</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Suscriptores de acciones</field>
            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_192" />
        </record>
        <record id="account_common_194" model="account.account.template">
            <field name="code">194</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Capital emitido pendiente de inscripción</field>
            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_194" />
        </record>
        <record id="account_common_195" model="account.account.template">
            <field name="code">195</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Acciones o participaciones emitidas consideradas como pasivos financieros</field>
            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_195" />
        </record>
        <record id="account_common_197" model="account.account.template">
            <field name="code">197</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Suscriptores de acciones consideradas como pasivos financieros</field>
            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_197" />
        </record>
        <record id="account_common_199" model="account.account.template">
            <field name="code">199</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Acciones o participaciones emitidas consideradas como pasivos financieros pendientes de inscripción</field>
            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_199" />
        </record>
        <record id="account_common_200" model="account.account.template">
            <field name="code">200</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Investigación</field>
            <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_200" />
        </record>
        <record id="account_common_201" model="account.account.template">
            <field name="code">201</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Desarrollo</field>
            <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_201" />
        </record>
        <record id="account_common_202" model="account.account.template">
            <field name="code">202</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Concesiones administrativas</field>
            <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_202" />
        </record>
        <record id="account_common_203" model="account.account.template">
            <field name="code">203</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Propiedad industrial</field>
            <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_203" />
        </record>
        <record id="account_common_205" model="account.account.template">
            <field name="code">205</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Derechos de traspaso</field>
            <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_205" />
        </record>
        <record id="account_common_206" model="account.account.template">
            <field name="code">206</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Aplicaciones informáticas</field>
            <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_206" />
        </record>
        <record id="account_common_209" model="account.account.template">
            <field name="code">209</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Anticipos para inmovilizaciones intangibles</field>
            <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_209" />
        </record>
        <record id="account_common_210" model="account.account.template">
            <field name="code">210</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Terrenos y bienes naturales</field>
            <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_210" />
        </record>
        <record id="account_common_211" model="account.account.template">
            <field name="code">211</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Construcciones</field>
            <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_211" />
        </record>
        <record id="account_common_212" model="account.account.template">
            <field name="code">212</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Instalaciones técnicas</field>
            <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_212" />
        </record>
        <record id="account_common_213" model="account.account.template">
            <field name="code">213</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Maquinaria</field>
            <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_213" />
        </record>
        <record id="account_common_214" model="account.account.template">
            <field name="code">214</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Utillaje</field>
            <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_214" />
        </record>
        <record id="account_common_215" model="account.account.template">
            <field name="code">215</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Otras instalaciones</field>
            <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_215" />
        </record>
        <record id="account_common_216" model="account.account.template">
            <field name="code">216</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Mobiliario</field>
            <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_216" />
        </record>
        <record id="account_common_217" model="account.account.template">
            <field name="code">217</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Equipos para proceso de información</field>
            <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_217" />
        </record>
        <record id="account_common_218" model="account.account.template">
            <field name="code">218</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Elementos de transporte</field>
            <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_218" />
        </record>
        <record id="account_common_219" model="account.account.template">
            <field name="code">219</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Otro inmovilizado material</field>
            <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_219" />
        </record>
        <record id="account_common_220" model="account.account.template">
            <field name="code">220</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Inversiones en terrenos y bienes naturales</field>
            <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_220" />
        </record>
        <record id="account_common_221" model="account.account.template">
            <field name="code">221</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Inversiones en construcciones</field>
            <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_221" />
        </record>
        <record id="account_common_230" model="account.account.template">
            <field name="code">230</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Adaptación de terrenos y bienes naturales</field>
            <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_230" />
        </record>
        <record id="account_common_231" model="account.account.template">
            <field name="code">231</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Construcciones en curso</field>
            <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_231" />
        </record>
        <record id="account_common_232" model="account.account.template">
            <field name="code">232</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Instalaciones técnicas en montaje</field>
            <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_232" />
        </record>
        <record id="account_common_233" model="account.account.template">
            <field name="code">233</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Maquinaria en montaje</field>
            <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_233" />
        </record>
        <record id="account_common_237" model="account.account.template">
            <field name="code">237</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Equipos para procesos de información en montaje</field>
            <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_237" />
        </record>
        <record id="account_common_239" model="account.account.template">
            <field name="code">239</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Anticipos para inmovilizaciones materiales</field>
            <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_239" />
        </record>
        <record id="account_common_2413" model="account.account.template">
            <field name="code">2413</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Valores representativos de deuda de empresas del grupo</field>
            <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_241" />
        </record>
        <record id="account_common_2414" model="account.account.template">
            <field name="code">2414</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Valores representativos de deuda de empresas asociadas</field>
            <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_241" />
        </record>
        <record id="account_common_2415" model="account.account.template">
            <field name="code">2415</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Valores representativos de deuda de otras partes vinculadas</field>
            <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_241" />
        </record>
        <record id="account_common_2423" model="account.account.template">
            <field name="code">2423</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Créditos a empresas del grupo</field>
            <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_242" />
        </record>
        <record id="account_common_2424" model="account.account.template">
            <field name="code">2424</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Créditos a empresas asociadas</field>
            <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_242" />
        </record>
        <record id="account_common_2425" model="account.account.template">
            <field name="code">2425</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Créditos a otras partes vinculadas</field>
            <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_242" />
        </record>
        <record id="account_common_250" model="account.account.template">
            <field name="code">250</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Inversiones financieras en instrumentos de patrimonio</field>
            <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_250" />
        </record>
        <record id="account_common_251" model="account.account.template">
            <field name="code">251</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Valores representativos de deuda</field>
            <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_251" />
        </record>
        <record id="account_common_252" model="account.account.template">
            <field name="code">252</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Créditos</field>
            <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_252" />
        </record>
        <record id="account_common_253" model="account.account.template">
            <field name="code">253</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Créditos por enajenación de inmovilizado</field>
            <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_253" />
        </record>
        <record id="account_common_254" model="account.account.template">
            <field name="code">254</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Créditos al personal</field>
            <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_254" />
        </record>
        <record id="account_common_258" model="account.account.template">
            <field name="code">258</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Imposiciones</field>
            <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_258" />
        </record>
        <record id="account_common_259" model="account.account.template">
            <field name="code">259</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Desembolsos pendientes sobre participaciones en el patrimonio neto</field>
            <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_259" />
        </record>
        <record id="account_common_260" model="account.account.template">
            <field name="code">260</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Fianzas constituidas</field>
            <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_260" />
        </record>
        <record id="account_common_265" model="account.account.template">
            <field name="code">265</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Depósitos constituidos</field>
            <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_265" />
        </record>
        <record id="account_common_2800" model="account.account.template">
            <field name="code">2800</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Amortización acumulada de investigación</field>
            <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_280" />
        </record>
        <record id="account_common_2801" model="account.account.template">
            <field name="code">2801</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Amortización acumulada de desarrollo</field>
            <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_280" />
        </record>
        <record id="account_common_2802" model="account.account.template">
            <field name="code">2802</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Amortización acumulada de concesiones administrativas</field>
            <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_280" />
        </record>
        <record id="account_common_2803" model="account.account.template">
            <field name="code">2803</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Amortización acumulada de propiedad industrial</field>
            <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_280" />
        </record>
        <record id="account_common_2805" model="account.account.template">
            <field name="code">2805</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Amortización acumulada de derechos de traspaso</field>
            <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_280" />
        </record>
        <record id="account_common_2806" model="account.account.template">
            <field name="code">2806</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Amortización acumulada de aplicaciones informáticas</field>
            <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_280" />
        </record>
        <record id="account_common_2811" model="account.account.template">
            <field name="code">2811</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Amortización acumulada de construcciones</field>
            <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_281" />
        </record>
        <record id="account_common_2812" model="account.account.template">
            <field name="code">2812</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Amortización acumulada de instalaciones técnicas</field>
            <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_281" />
        </record>
        <record id="account_common_2813" model="account.account.template">
            <field name="code">2813</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Amortización acumulada de maquinaria</field>
            <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_281" />
        </record>
        <record id="account_common_2814" model="account.account.template">
            <field name="code">2814</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Amortización acumulada de utillaje</field>
            <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_281" />
        </record>
        <record id="account_common_2815" model="account.account.template">
            <field name="code">2815</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Amortización acumulada de otras instalaciones</field>
            <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_281" />
        </record>
        <record id="account_common_2816" model="account.account.template">
            <field name="code">2816</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Amortización acumulada de mobiliario</field>
            <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_281" />
        </record>
        <record id="account_common_2817" model="account.account.template">
            <field name="code">2817</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Amortización acumulada de equipos para proceso de información</field>
            <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_281" />
        </record>
        <record id="account_common_2818" model="account.account.template">
            <field name="code">2818</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Amortización acumulada de elementos de transporte</field>
            <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_281" />
        </record>
        <record id="account_common_2819" model="account.account.template">
            <field name="code">2819</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Amortización acumulada de otro inmovilizado material</field>
            <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_281" />
        </record>
        <record id="account_common_282" model="account.account.template">
            <field name="code">282</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Amortización acumulada de las inversiones inmobiliarias</field>
            <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_282" />
        </record>
        <record id="account_common_2900" model="account.account.template">
            <field name="code">2900</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Deterioro del valor de investigación</field>
            <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_290" />
        </record>
        <record id="account_common_2901" model="account.account.template">
            <field name="code">2901</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Deterioro del valor de desarrollo</field>
            <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_290" />
        </record>
        <record id="account_common_2902" model="account.account.template">
            <field name="code">2902</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Deterioro del valor de concesiones administrativas</field>
            <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_290" />
        </record>
        <record id="account_common_2903" model="account.account.template">
            <field name="code">2903</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Deterioro del valor de propiedad industrial</field>
            <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_290" />
        </record>
        <record id="account_common_2905" model="account.account.template">
            <field name="code">2905</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Deterioro del valor de derechos de traspaso</field>
            <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_290" />
        </record>
        <record id="account_common_2906" model="account.account.template">
            <field name="code">2906</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Deterioro del valor de aplicaciones informáticas</field>
            <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_290" />
        </record>
        <record id="account_common_2910" model="account.account.template">
            <field name="code">2910</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Deterioro de valor de terrenos y bienes naturales</field>
            <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_291" />
        </record>
        <record id="account_common_2911" model="account.account.template">
            <field name="code">2911</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Deterioro de valor de construcciones</field>
            <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_291" />
        </record>
        <record id="account_common_2912" model="account.account.template">
            <field name="code">2912</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Deterioro de valor de instalaciones técnicas</field>
            <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_291" />
        </record>
        <record id="account_common_2913" model="account.account.template">
            <field name="code">2913</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Deterioro de valor de maquinaria</field>
            <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_291" />
        </record>
        <record id="account_common_2914" model="account.account.template">
            <field name="code">2914</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Deterioro de valor de utillaje</field>
            <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_291" />
        </record>
        <record id="account_common_2915" model="account.account.template">
            <field name="code">2915</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Deterioro de valor de otras instalaciones</field>
            <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_291" />
        </record>
        <record id="account_common_2916" model="account.account.template">
            <field name="code">2916</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Deterioro de valor de mobiliario</field>
            <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_291" />
        </record>
        <record id="account_common_2917" model="account.account.template">
            <field name="code">2917</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Deterioro de valor de equipos para proceso de información</field>
            <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_291" />
        </record>
        <record id="account_common_2918" model="account.account.template">
            <field name="code">2918</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Deterioro de valor de elementos de transporte</field>
            <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_291" />
        </record>
        <record id="account_common_2919" model="account.account.template">
            <field name="code">2919</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Deterioro de valor de otro inmovilizado material</field>
            <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_291" />
        </record>
        <record id="account_common_2920" model="account.account.template">
            <field name="code">2920</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Deterioro de valor de los terrenos y bienes naturales</field>
            <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_292" />
        </record>
        <record id="account_common_2921" model="account.account.template">
            <field name="code">2921</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Deterioro de valor de construcciones</field>
            <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_292" />
        </record>
        <record id="account_common_2933" model="account.account.template">
            <field name="code">2933</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Deterioro de valor de participaciones en empresas del grupo</field>
            <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_293" />
        </record>
        <record id="account_common_2934" model="account.account.template">
            <field name="code">2934</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Deterioro de valor de participaciones en empresas asociadas</field>
            <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_293" />
        </record>
        <record id="account_common_2943" model="account.account.template">
            <field name="code">2943</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Deterioro de valor de valores representativos de deuda de empresas del grupo</field>
            <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_294" />
        </record>
        <record id="account_common_2944" model="account.account.template">
            <field name="code">2944</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Deterioro de valor de valores representativos de deuda de empresas asociadas</field>
            <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_294" />
        </record>
        <record id="account_common_2945" model="account.account.template">
            <field name="code">2945</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Deterioro de valor de valores representativos de deuda de otras partes vinculadas</field>
            <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_294" />
        </record>
        <record id="account_common_2953" model="account.account.template">
            <field name="code">2953</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Deterioro de valor de créditos a empresas del grupo</field>
            <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_295" />
        </record>
        <record id="account_common_2954" model="account.account.template">
            <field name="code">2954</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Deterioro de valor de créditos a empresas asociadas</field>
            <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_295" />
        </record>
        <record id="account_common_2955" model="account.account.template">
            <field name="code">2955</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Deterioro de valor de créditos a otras partes vinculadas</field>
            <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_295" />
        </record>
        <record id="account_common_297" model="account.account.template">
            <field name="code">297</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Deterioro de valor de valores representativos de deuda</field>
            <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_297" />
        </record>
        <record id="account_common_298" model="account.account.template">
            <field name="code">298</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Deterioro de valor de créditos</field>
            <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_298" />
        </record>
        <record id="account_common_300" model="account.account.template">
            <field name="code">300</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Mercaderías A</field>
            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_300" />
        </record>
        <record id="account_common_301" model="account.account.template">
            <field name="code">301</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Mercaderías B</field>
            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_301" />
        </record>
        <record id="account_common_310" model="account.account.template">
            <field name="code">310</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Materias primas A</field>
            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_310" />
        </record>
        <record id="account_common_311" model="account.account.template">
            <field name="code">311</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Materias primas B</field>
            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_311" />
        </record>
        <record id="account_common_320" model="account.account.template">
            <field name="code">320</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Elementos y conjuntos incorporables</field>
            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_320" />
        </record>
        <record id="account_common_321" model="account.account.template">
            <field name="code">321</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Combustibles</field>
            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_321" />
        </record>
        <record id="account_common_322" model="account.account.template">
            <field name="code">322</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Repuestos</field>
            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_322" />
        </record>
        <record id="account_common_325" model="account.account.template">
            <field name="code">325</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Materiales diversos</field>
            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_325" />
        </record>
        <record id="account_common_326" model="account.account.template">
            <field name="code">326</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Embalajes</field>
            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_326" />
        </record>
        <record id="account_common_327" model="account.account.template">
            <field name="code">327</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Envases</field>
            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_327" />
        </record>
        <record id="account_common_328" model="account.account.template">
            <field name="code">328</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Material de oficina</field>
            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_328" />
        </record>
        <record id="account_common_330" model="account.account.template">
            <field name="code">330</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Productos en curso A</field>
            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_330" />
        </record>
        <record id="account_common_331" model="account.account.template">
            <field name="code">331</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Productos en curso B</field>
            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_331" />
        </record>
        <record id="account_common_340" model="account.account.template">
            <field name="code">340</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Productos semiterminados A</field>
            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_340" />
        </record>
        <record id="account_common_341" model="account.account.template">
            <field name="code">341</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Productos semiterminados B</field>
            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_341" />
        </record>
        <record id="account_common_350" model="account.account.template">
            <field name="code">350</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Productos terminados A</field>
            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_350" />
        </record>
        <record id="account_common_351" model="account.account.template">
            <field name="code">351</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Productos terminados B</field>
            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_351" />
        </record>
        <record id="account_common_360" model="account.account.template">
            <field name="code">360</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Subproductos A</field>
            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_360" />
        </record>
        <record id="account_common_361" model="account.account.template">
            <field name="code">361</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Subproductos B</field>
            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_361" />
        </record>
        <record id="account_common_365" model="account.account.template">
            <field name="code">365</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Residuos A</field>
            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_365" />
        </record>
        <record id="account_common_366" model="account.account.template">
            <field name="code">366</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Residuos B</field>
            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_366" />
        </record>
        <record id="account_common_368" model="account.account.template">
            <field name="code">368</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Materiales recuperados A</field>
            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_368" />
        </record>
        <record id="account_common_369" model="account.account.template">
            <field name="code">369</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Materiales recuperados B</field>
            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_369" />
        </record>
        <record id="account_common_390" model="account.account.template">
            <field name="code">390</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Deterioro de valor de las mercaderías</field>
            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_390" />
        </record>
        <record id="account_common_391" model="account.account.template">
            <field name="code">391</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Deterioro de valor de las materias primas</field>
            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_391" />
        </record>
        <record id="account_common_392" model="account.account.template">
            <field name="code">392</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Deterioro de valor de otros aprovisionamientos</field>
            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_392" />
        </record>
        <record id="account_common_393" model="account.account.template">
            <field name="code">393</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Deterioro de valor de los productos en curso</field>
            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_393" />
        </record>
        <record id="account_common_394" model="account.account.template">
            <field name="code">394</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Deterioro de valor de los productos semiterminados</field>
            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_394" />
        </record>
        <record id="account_common_395" model="account.account.template">
            <field name="code">395</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Deterioro de valor de los productos terminados</field>
            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_395" />
        </record>
        <record id="account_common_396" model="account.account.template">
            <field name="code">396</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Deterioro de valor de los subproductos, residuos y materiales recuperados</field>
            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_396" />
        </record>
        <record id="account_common_4000" model="account.account.template">
            <field name="code">4000</field>
            <field name="reconcile" eval="True"/>
            <field name="name">Proveedores (euros)</field>
            <field name="user_type_id" ref="account.data_account_type_payable"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_400" />
        </record>
        <record id="account_common_4004" model="account.account.template">
            <field name="code">4004</field>
            <field name="reconcile" eval="True"/>
            <field name="name">Proveedores (moneda extranjera)</field>
            <field name="user_type_id" ref="account.data_account_type_payable"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_400" />
        </record>
        <record id="account_common_4009" model="account.account.template">
            <field name="code">4009</field>
            <field name="reconcile" eval="True"/>
            <field name="name">Proveedores, facturas pendientes de recibir o de formalizar</field>
            <field name="user_type_id" ref="account.data_account_type_payable"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_400" />
        </record>
        <record id="account_common_401" model="account.account.template">
            <field name="code">401</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Proveedores, efectos comerciales a pagar</field>
            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_401" />
        </record>
        <record id="account_common_4030" model="account.account.template">
            <field name="code">4030</field>
            <field name="reconcile" eval="True"/>
            <field name="name">Proveedores, empresas del grupo (euros)</field>
            <field name="user_type_id" ref="account.data_account_type_payable"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_403" />
        </record>
        <record id="account_common_4031" model="account.account.template">
            <field name="code">4031</field>
            <field name="reconcile" eval="True"/>
            <field name="name">Efectos comerciales a pagar, empresas del grupo</field>
            <field name="user_type_id" ref="account.data_account_type_payable"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_403" />
        </record>
        <record id="account_common_4034" model="account.account.template">
            <field name="code">4034</field>
            <field name="reconcile" eval="True"/>
            <field name="name">Proveedores, empresas del grupo (moneda extranjera)</field>
            <field name="user_type_id" ref="account.data_account_type_payable"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_403" />
        </record>
        <record id="account_common_4036" model="account.account.template">
            <field name="code">4036</field>
            <field name="reconcile" eval="True"/>
            <field name="name">Envases y embalajes a devolver a proveedores, empresas del grupo</field>
            <field name="user_type_id" ref="account.data_account_type_payable"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_403" />
        </record>
        <record id="account_common_4039" model="account.account.template">
            <field name="code">4039</field>
            <field name="reconcile" eval="True"/>
            <field name="name">Proveedores, empresas del grupo, facturas pendientes de recibir o de formalizar</field>
            <field name="user_type_id" ref="account.data_account_type_payable"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_403" />
        </record>
        <record id="account_common_404" model="account.account.template">
            <field name="code">404</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Proveedores, empresas asociadas</field>
            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_404" />
        </record>
        <record id="account_common_405" model="account.account.template">
            <field name="code">405</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Proveedores, otras partes vinculadas</field>
            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_405" />
        </record>
        <record id="account_common_406" model="account.account.template">
            <field name="code">406</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Envases y embalajes a devolver a proveedores</field>
            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_406" />
        </record>
        <record id="account_common_407" model="account.account.template">
            <field name="code">407</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Anticipos a proveedores</field>
            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_407" />
        </record>
        <record id="account_common_4100" model="account.account.template">
            <field name="code">4100</field>
            <field name="reconcile" eval="True"/>
            <field name="name">Acreedores por prestaciones de servicios (euros)</field>
            <field name="user_type_id" ref="account.data_account_type_payable"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_410" />
        </record>
        <record id="account_common_4104" model="account.account.template">
            <field name="code">4104</field>
            <field name="reconcile" eval="True"/>
            <field name="name">Acreedores por prestaciones de servicios (moneda extranjera)</field>
            <field name="user_type_id" ref="account.data_account_type_payable"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_410" />
        </record>
        <record id="account_common_4109" model="account.account.template">
            <field name="code">4109</field>
            <field name="reconcile" eval="True"/>
            <field name="name">Acreedores por prestaciones de servicios, facturas pendientes de recibir o de formalizar</field>
            <field name="user_type_id" ref="account.data_account_type_payable"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_410" />
        </record>
        <record id="account_common_411" model="account.account.template">
            <field name="code">411</field>
            <field name="reconcile" eval="True"/>
            <field name="name">Acreedores, efectos comerciales a pagar</field>
            <field name="user_type_id" ref="account.data_account_type_payable"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_411" />
        </record>
        <record id="account_common_419" model="account.account.template">
            <field name="code">419</field>
            <field name="reconcile" eval="True"/>
            <field name="name">Acreedores por operaciones en común</field>
            <field name="user_type_id" ref="account.data_account_type_payable"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_419" />
        </record>
        <record id="account_common_4300" model="account.account.template">
            <field name="code">4300</field>
            <field name="reconcile" eval="True"/>
            <field name="name">Clientes (euros)</field>
            <field name="user_type_id" ref="account.data_account_type_receivable"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_430" />
        </record>
        <record id="account_common_4304" model="account.account.template">
            <field name="code">4304</field>
            <field name="reconcile" eval="True"/>
            <field name="name">Clientes (moneda extranjera)</field>
            <field name="user_type_id" ref="account.data_account_type_receivable"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_430" />
        </record>
        <record id="account_common_4309" model="account.account.template">
            <field name="code">4309</field>
            <field name="reconcile" eval="True"/>
            <field name="name">Clientes, facturas pendientes de recibir o de formalizar</field>
            <field name="user_type_id" ref="account.data_account_type_receivable"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_430" />
        </record>
        <record id="account_common_4310" model="account.account.template">
            <field name="code">4310</field>
            <field name="reconcile" eval="True"/>
            <field name="name">Efectos comerciales en cartera</field>
            <field name="user_type_id" ref="account.data_account_type_receivable"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_431" />
        </record>
        <record id="account_common_4311" model="account.account.template">
            <field name="code">4311</field>
            <field name="reconcile" eval="True"/>
            <field name="name">Efectos comerciales descontados</field>
            <field name="user_type_id" ref="account.data_account_type_receivable"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_431" />
        </record>
        <record id="account_common_4312" model="account.account.template">
            <field name="code">4312</field>
            <field name="reconcile" eval="True"/>
            <field name="name">Efectos comerciales en gestión de cobro</field>
            <field name="user_type_id" ref="account.data_account_type_receivable"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_431" />
        </record>
        <record id="account_common_4315" model="account.account.template">
            <field name="code">4315</field>
            <field name="reconcile" eval="True"/>
            <field name="name">Efectos comerciales impagados</field>
            <field name="user_type_id" ref="account.data_account_type_receivable"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_431" />
        </record>
        <record id="account_common_432" model="account.account.template">
            <field name="code">432</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Clientes, operaciones de factoring</field>
            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_432" />
        </record>
        <record id="account_common_4330" model="account.account.template">
            <field name="code">4330</field>
            <field name="reconcile" eval="True"/>
            <field name="name">Clientes empresas del grupo (euros)</field>
            <field name="user_type_id" ref="account.data_account_type_receivable"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_433" />
        </record>
        <record id="account_common_4331" model="account.account.template">
            <field name="code">4331</field>
            <field name="reconcile" eval="True"/>
            <field name="name">Efectos comerciales a cobrar, empresas del grupo</field>
            <field name="user_type_id" ref="account.data_account_type_receivable"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_433" />
        </record>
        <record id="account_common_4332" model="account.account.template">
            <field name="code">4332</field>
            <field name="reconcile" eval="True"/>
            <field name="name">Clientes empresas del grupo, operaciones de factoring</field>
            <field name="user_type_id" ref="account.data_account_type_receivable"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_433" />
        </record>
        <record id="account_common_4334" model="account.account.template">
            <field name="code">4334</field>
            <field name="reconcile" eval="True"/>
            <field name="name">Clientes empresas del grupo (moneda extranjera)</field>
            <field name="user_type_id" ref="account.data_account_type_receivable"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_433" />
        </record>
        <record id="account_common_4336" model="account.account.template">
            <field name="code">4336</field>
            <field name="reconcile" eval="True"/>
            <field name="name">Clientes empresas del grupo de dudoso cobro</field>
            <field name="user_type_id" ref="account.data_account_type_receivable"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_433" />
        </record>
        <record id="account_common_4337" model="account.account.template">
            <field name="code">4337</field>
            <field name="reconcile" eval="True"/>
            <field name="name">Envases y embalajes a devolver a clientes, empresas del grupo</field>
            <field name="user_type_id" ref="account.data_account_type_receivable"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_433" />
        </record>
        <record id="account_common_4339" model="account.account.template">
            <field name="code">4339</field>
            <field name="reconcile" eval="True"/>
            <field name="name">Clientes empresas del grupo, facturas pendientes de formalizar</field>
            <field name="user_type_id" ref="account.data_account_type_receivable"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_433" />
        </record>
        <record id="account_common_434" model="account.account.template">
            <field name="code">434</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Clientes, empresas asociadas</field>
            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_434" />
        </record>
        <record id="account_common_435" model="account.account.template">
            <field name="code">435</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Clientes, otras partes vinculadas</field>
            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_435" />
        </record>
        <record id="account_common_436" model="account.account.template">
            <field name="code">436</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Clientes de dudoso cobro</field>
            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_436" />
        </record>
        <record id="account_common_437" model="account.account.template">
            <field name="code">437</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Envases y embalajes a devolver por clientes</field>
            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_437" />
        </record>
        <record id="account_common_438" model="account.account.template">
            <field name="code">438</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Anticipos de clientes</field>
            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_438" />
        </record>
        <record id="account_common_4400" model="account.account.template">
            <field name="code">4400</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Deudores (euros)</field>
            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_440" />
        </record>
        <record id="account_common_4404" model="account.account.template">
            <field name="code">4404</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Deudores (moneda extranjera)</field>
            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_440" />
        </record>
        <record id="account_common_4409" model="account.account.template">
            <field name="code">4409</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Deudores, facturas pendientes de formalizar</field>
            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_440" />
        </record>
        <record id="account_common_4410" model="account.account.template">
            <field name="code">4410</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Deudores, efectos comerciales en cartera</field>
            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_441" />
        </record>
        <record id="account_common_4411" model="account.account.template">
            <field name="code">4411</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Deudores, efectos comerciales descontados</field>
            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_441" />
        </record>
        <record id="account_common_4412" model="account.account.template">
            <field name="code">4412</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Deudores, efectos comerciales en gestión de cobro</field>
            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_441" />
        </record>
        <record id="account_common_4415" model="account.account.template">
            <field name="code">4415</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Deudores, efectos comerciales impagados</field>
            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_441" />
        </record>
        <record id="account_common_446" model="account.account.template">
            <field name="code">446</field>
            <field name="reconcile" eval="True"/>
            <field name="name">Deudores de dudoso cobro</field>
            <field name="user_type_id" ref="account.data_account_type_receivable"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_446" />
        </record>
        <record id="account_common_449" model="account.account.template">
            <field name="code">449</field>
            <field name="reconcile" eval="True"/>
            <field name="name">Deudores por operaciones en común</field>
            <field name="user_type_id" ref="account.data_account_type_receivable"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_449" />
        </record>
        <record id="account_common_460" model="account.account.template">
            <field name="code">460</field>
            <field name="reconcile" eval="True"/>
            <field name="name">Anticipos de remuneraciones</field>
            <field name="user_type_id" ref="account.data_account_type_receivable"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_460" />
        </record>
        <record id="account_common_465" model="account.account.template">
            <field name="code">465</field>
            <field name="reconcile" eval="True"/>
            <field name="name">Remuneraciones pendientes de pago</field>
            <field name="user_type_id" ref="account.data_account_type_payable"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_465" />
        </record>
        <record id="account_common_4700" model="account.account.template">
            <field name="code">4700</field>
            <field name="reconcile" eval="True"/>
            <field name="name">Hacienda Pública, deudora por IVA</field>
            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_470" />
        </record>
        <record id="account_common_4708" model="account.account.template">
            <field name="code">4708</field>
            <field name="reconcile" eval="True"/>
            <field name="name">Hacienda Pública, deudora por subvenciones concedidas</field>
            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_470" />
        </record>
        <record id="account_common_4709" model="account.account.template">
            <field name="code">4709</field>
            <field name="reconcile" eval="True"/>
            <field name="name">Hacienda Pública, deudora por devolución de impuestos</field>
            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_470" />
        </record>
        <record id="account_common_471" model="account.account.template">
            <field name="code">471</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Organismos de la Seguridad Social, deudores</field>
            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_471" />
        </record>
        <record id="account_common_472" model="account.account.template">
            <field name="code">472</field>
            <field name="reconcile" eval="True"/>
            <field name="name">Hacienda Pública. IVA soportado</field>
            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_472" />
        </record>
        <record id="account_common_473" model="account.account.template">
            <field name="code">473</field>
            <field name="reconcile" eval="True"/>
            <field name="name">Hacienda Pública, retenciones y pagos a cuenta</field>
            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_473" />
        </record>
        <record id="account_common_4740" model="account.account.template">
            <field name="code">4740</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Activos por diferencias temporarias deducibles</field>
            <field name="user_type_id" ref="account.data_account_type_non_current_assets"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_474" />
        </record>
        <record id="account_common_4742" model="account.account.template">
            <field name="code">4742</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Derechos por deducciones y bonificaciones pendientes de aplicar</field>
            <field name="user_type_id" ref="account.data_account_type_non_current_assets"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_474" />
        </record>
        <record id="account_common_4745" model="account.account.template">
            <field name="code">4745</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Crédito por pérdidas a compensar del ejercicio</field>
            <field name="user_type_id" ref="account.data_account_type_non_current_assets"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_474" />
        </record>
        <record id="account_common_4750" model="account.account.template">
            <field name="code">4750</field>
            <field name="reconcile" eval="True"/>
            <field name="name">Hacienda Pública, acreedora por IVA</field>
            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_475" />
        </record>
        <record id="account_common_4751" model="account.account.template">
            <field name="code">4751</field>
            <field name="reconcile" eval="True"/>
            <field name="name">Hacienda Pública, acreedora por retenciones practicadas</field>
            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_475" />
        </record>
        <record id="account_common_4752" model="account.account.template">
            <field name="code">4752</field>
            <field name="reconcile" eval="True"/>
            <field name="name">Hacienda Pública, acreedora por impuesto sobre sociedades</field>
            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_475" />
        </record>
        <record id="account_common_4758" model="account.account.template">
            <field name="code">4758</field>
            <field name="reconcile" eval="True"/>
            <field name="name">Hacienda Pública, acreedora por subvenciones a reintegrar</field>
            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_475" />
        </record>
        <record id="account_common_4759" model="account.account.template">
            <field name="code">4759</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Hacienda P&#250;blica, acreedora por otros conceptos</field>
            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_475" />
        </record>
        <record id="account_common_476" model="account.account.template">
            <field name="code">476</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Organismos de la Seguridad Social, acreedores</field>
            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_476" />
        </record>
        <record id="account_common_477" model="account.account.template">
            <field name="code">477</field>
            <field name="reconcile" eval="True"/>
            <field name="name">Hacienda Pública. IVA repercutido</field>
            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_477" />
        </record>
        <record id="account_common_479" model="account.account.template">
            <field name="code">479</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Pasivos por diferencias temporarias imponibles</field>
            <field name="user_type_id" ref="account.data_account_type_non_current_liabilities"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_479" />
        </record>
        <record id="account_common_480" model="account.account.template">
            <field name="code">480</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Gastos anticipados</field>
            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_480" />
        </record>
        <record id="account_common_485" model="account.account.template">
            <field name="code">485</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Ingresos anticipados</field>
            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_485" />
        </record>
        <record id="account_common_4933" model="account.account.template">
            <field name="code">4933</field>
            <field name="reconcile" eval="True"/>
            <field name="name">Deterioro de valor de créditos por operaciones comerciales con empresas del grupo</field>
            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_493" />
        </record>
        <record id="account_common_4934" model="account.account.template">
            <field name="code">4934</field>
            <field name="reconcile" eval="True"/>
            <field name="name">Deterioro de valor de créditos por operaciones comerciales con empresas asociadas</field>
            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_493" />
        </record>
        <record id="account_common_4935" model="account.account.template">
            <field name="code">4935</field>
            <field name="reconcile" eval="True"/>
            <field name="name">Deterioro de valor de créditos por operaciones comerciales con otras partes vinculadas</field>
            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_493" />
        </record>
        <record id="account_common_4994" model="account.account.template">
            <field name="code">4994</field>
            <field name="reconcile" eval="True"/>
            <field name="name">Provisión por contratos onerosos</field>
            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_499" />
        </record>
        <record id="account_common_4999" model="account.account.template">
            <field name="code">4999</field>
            <field name="reconcile" eval="True"/>
            <field name="name">Provisión para otras operaciones comerciales</field>
            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_499" />
        </record>
        <record id="account_common_500" model="account.account.template">
            <field name="code">500</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Obligaciones y bonos a corto plazo</field>
            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_500" />
        </record>
        <record id="account_common_502" model="account.account.template">
            <field name="code">502</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Acciones o participaciones a corto plazo consideradas como pasivos financieros</field>
            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_502" />
        </record>
        <record id="account_common_505" model="account.account.template">
            <field name="code">505</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Deudas representadas en otros valores negociables a corto plazo</field>
            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_505" />
        </record>
        <record id="account_common_506" model="account.account.template">
            <field name="code">506</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Intereses a corto plazo de empréstitos y otras emisiones análogas</field>
            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_506" />
        </record>
        <record id="account_common_507" model="account.account.template">
            <field name="code">507</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Dividendos de acciones o participaciones consideradas como pasivos financieros</field>
            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_507" />
        </record>
        <record id="account_common_5090" model="account.account.template">
            <field name="code">5090</field>
            <field name="reconcile" eval="True"/>
            <field name="name">Obligaciones y bonos amortizados</field>
            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_509" />
        </record>
        <record id="account_common_5095" model="account.account.template">
            <field name="code">5095</field>
            <field name="reconcile" eval="True"/>
            <field name="name">Otros valores negociables amortizados</field>
            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_509" />
        </record>
        <record id="account_common_5103" model="account.account.template">
            <field name="code">5103</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Deudas a corto plazo con entidades de crédito, empresas del grupo</field>
            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_510" />
        </record>
        <record id="account_common_5104" model="account.account.template">
            <field name="code">5104</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Deudas a corto plazo con entidades de crédito, empresas asociadas</field>
            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_510" />
        </record>
        <record id="account_common_5105" model="account.account.template">
            <field name="code">5105</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Deudas a corto plazo con otras entidades de crédito vinculadas</field>
            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_510" />
        </record>
        <record id="account_common_5113" model="account.account.template">
            <field name="code">5113</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Proveedores de inmovilizado a corto plazo, empresas del grupo</field>
            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_511" />
        </record>
        <record id="account_common_5114" model="account.account.template">
            <field name="code">5114</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Proveedores de inmovilizado a corto plazo, empresas asociadas</field>
            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_511" />
        </record>
        <record id="account_common_5115" model="account.account.template">
            <field name="code">5115</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Proveedores de inmovilizado a corto plazo, otras partes vinculadas</field>
            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_511" />
        </record>
        <record id="account_common_5123" model="account.account.template">
            <field name="code">5123</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Acreedores por arrendamiento financiero a corto plazo, empresas del grupo</field>
            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_512" />
        </record>
        <record id="account_common_5124" model="account.account.template">
            <field name="code">5124</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Acreedores por arrendamiento financiero a corto plazo, empresas asociadas</field>
            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_512" />
        </record>
        <record id="account_common_5125" model="account.account.template">
            <field name="code">5125</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Acreedores por arrendamiento financiero a corto plazo, otras partes vinculadas</field>
            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_512" />
        </record>
        <record id="account_common_5133" model="account.account.template">
            <field name="code">5133</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Otras deudas a corto plazo con empresas del grupo</field>
            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_513" />
        </record>
        <record id="account_common_5134" model="account.account.template">
            <field name="code">5134</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Otras deudas a corto plazo con empresas asociadas</field>
            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_513" />
        </record>
        <record id="account_common_5135" model="account.account.template">
            <field name="code">5135</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Otras deudas a corto plazo con otras partes vinculadas</field>
            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_513" />
        </record>
        <record id="account_common_5143" model="account.account.template">
            <field name="code">5143</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Intereses a corto plazo de deudas con empresas del grupo</field>
            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_514" />
        </record>
        <record id="account_common_5144" model="account.account.template">
            <field name="code">5144</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Intereses a corto plazo de deudas con empresas asociadas</field>
            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_514" />
        </record>
        <record id="account_common_5145" model="account.account.template">
            <field name="code">5145</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Intereses a corto plazo de deudas con otras partes vinculadas</field>
            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_514" />
        </record>
        <record id="account_common_5200" model="account.account.template">
            <field name="code">5200</field>
            <field name="reconcile" eval="True"/>
            <field name="name">Préstamos a corto plazo de entidades de crédito</field>
            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_520" />
        </record>
        <record id="account_common_5201" model="account.account.template">
            <field name="code">5201</field>
            <field name="reconcile" eval="True"/>
            <field name="name">Deudas a corto plazo por crédito dispuesto</field>
            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_520" />
        </record>
        <record id="account_common_5208" model="account.account.template">
            <field name="code">5208</field>
            <field name="reconcile" eval="True"/>
            <field name="name">Deudas por efectos descontados</field>
            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_520" />
        </record>
        <record id="account_common_5209" model="account.account.template">
            <field name="code">5209</field>
            <field name="reconcile" eval="True"/>
            <field name="name">Deudas por operaciones de “factoring”</field>
            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_520" />
        </record>
        <record id="account_common_521" model="account.account.template">
            <field name="code">521</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Deudas a corto plazo</field>
            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_521" />
        </record>
        <record id="account_common_522" model="account.account.template">
            <field name="code">522</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Deudas a corto plazo transformables en subvenciones, donaciones y legados</field>
            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_522" />
        </record>
        <record id="account_common_523" model="account.account.template">
            <field name="code">523</field>
            <field name="reconcile" eval="True"/>
            <field name="name">Proveedores de inmovilizado a corto plazo</field>
            <field name="user_type_id" ref="account.data_account_type_payable"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_523" />
        </record>
        <record id="account_common_524" model="account.account.template">
            <field name="code">524</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Acreedores por arrendamiento financiero a corto plazo</field>
            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_524" />
        </record>
        <record id="account_common_525" model="account.account.template">
            <field name="code">525</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Efectos a pagar a corto plazo</field>
            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_525" />
        </record>
        <record id="account_common_526" model="account.account.template">
            <field name="code">526</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Dividendo activo a pagar</field>
            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_526" />
        </record>
        <record id="account_common_527" model="account.account.template">
            <field name="code">527</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Intereses a corto plazo de deudas con entidades de crédito</field>
            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_527" />
        </record>
        <record id="account_common_528" model="account.account.template">
            <field name="code">528</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Intereses a corto plazo de deudas</field>
            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_528" />
        </record>
        <record id="account_common_5290" model="account.account.template">
            <field name="code">5290</field>
            <field name="reconcile" eval="True"/>
            <field name="name">Provisión a corto plazo por retribuciones al personal</field>
            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_529" />
        </record>
        <record id="account_common_5291" model="account.account.template">
            <field name="code">5291</field>
            <field name="reconcile" eval="True"/>
            <field name="name">Provisión a corto plazo para impuestos</field>
            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_529" />
        </record>
        <record id="account_common_5292" model="account.account.template">
            <field name="code">5292</field>
            <field name="reconcile" eval="True"/>
            <field name="name">Provisión a corto plazo para otras responsabilidades</field>
            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_529" />
        </record>
        <record id="account_common_5293" model="account.account.template">
            <field name="code">5293</field>
            <field name="reconcile" eval="True"/>
            <field name="name">Provisión a corto plazo por desmantelamiento, retiro o rehabilitación del inmovilizado</field>
            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_529" />
        </record>
        <record id="account_common_5295" model="account.account.template">
            <field name="code">5295</field>
            <field name="reconcile" eval="True"/>
            <field name="name">Provisión a corto plazo para actuaciones medioambientales</field>
            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_529" />
        </record>
        <record id="account_common_5303" model="account.account.template">
            <field name="code">5303</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Participaciones a corto plazo en empresas del grupo</field>
            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_530" />
        </record>
        <record id="account_common_5304" model="account.account.template">
            <field name="code">5304</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Participaciones a corto plazo en empresas asociadas</field>
            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_530" />
        </record>
        <record id="account_common_5305" model="account.account.template">
            <field name="code">5305</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Participaciones a corto plazo en otras partes vinculadas</field>
            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_530" />
        </record>
        <record id="account_common_5313" model="account.account.template">
            <field name="code">5313</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Valores representativos de deuda a corto plazo de empresas del grupo</field>
            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_531" />
        </record>
        <record id="account_common_5314" model="account.account.template">
            <field name="code">5314</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Valores representativos de deuda a corto plazo de empresas asociadas</field>
            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_531" />
        </record>
        <record id="account_common_5315" model="account.account.template">
            <field name="code">5315</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Valores representativos de deuda a corto plazo de otras partes vinculadas</field>
            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_531" />
        </record>
        <record id="account_common_5323" model="account.account.template">
            <field name="code">5323</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Créditos a corto plazo a empresas del grupo</field>
            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_532" />
        </record>
        <record id="account_common_5324" model="account.account.template">
            <field name="code">5324</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Créditos a corto plazo a empresas asociadas</field>
            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_532" />
        </record>
        <record id="account_common_5325" model="account.account.template">
            <field name="code">5325</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Créditos a corto plazo a otras partes vinculadas</field>
            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_532" />
        </record>
        <record id="account_common_5333" model="account.account.template">
            <field name="code">5333</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Intereses a corto plazo de valores representativos de deuda de empresas del grupo</field>
            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_533" />
        </record>
        <record id="account_common_5334" model="account.account.template">
            <field name="code">5334</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Intereses a corto plazo de valores representativos de deuda de empresas asociadas</field>
            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_533" />
        </record>
        <record id="account_common_5335" model="account.account.template">
            <field name="code">5335</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Intereses a corto plazo de valores representativos de deuda de otras partes vinculadas</field>
            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_533" />
        </record>
        <record id="account_common_5343" model="account.account.template">
            <field name="code">5343</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Intereses a corto plazo de créditos a empresas del grupo</field>
            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_534" />
        </record>
        <record id="account_common_5344" model="account.account.template">
            <field name="code">5344</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Intereses a corto plazo de créditos a empresas asociadas</field>
            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_534" />
        </record>
        <record id="account_common_5345" model="account.account.template">
            <field name="code">5345</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Intereses a corto plazo de créditos a otras partes vinculadas</field>
            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_534" />
        </record>
        <record id="account_common_5353" model="account.account.template">
            <field name="code">5353</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Dividendo a cobrar de inversiones financieras en empresas del grupo</field>
            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_535" />
        </record>
        <record id="account_common_5354" model="account.account.template">
            <field name="code">5354</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Dividendo a cobrar de inversiones financieras en empresas asociadas</field>
            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_535" />
        </record>
        <record id="account_common_5355" model="account.account.template">
            <field name="code">5355</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Dividendo a cobrar de inversiones financieras en otras partes vinculadas</field>
            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_535" />
        </record>
        <record id="account_common_5393" model="account.account.template">
            <field name="code">5393</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Desembolsos pendientes sobre participaciones a corto plazo en empresas del grupo</field>
            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_539" />
        </record>
        <record id="account_common_5394" model="account.account.template">
            <field name="code">5394</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Desembolsos pendientes sobre participaciones a corto plazo en empresas asociadas</field>
            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_539" />
        </record>
        <record id="account_common_5395" model="account.account.template">
            <field name="code">5395</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Desembolsos pendientes sobre participaciones a corto plazo en otras partes vinculadas</field>
            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_539" />
        </record>
        <record id="account_common_540" model="account.account.template">
            <field name="code">540</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Inversiones financieras a corto plazo en instrumentos de patrimonio</field>
            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_540" />
        </record>
        <record id="account_common_541" model="account.account.template">
            <field name="code">541</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Valores representativos de deuda a corto plazo</field>
            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_541" />
        </record>
        <record id="account_common_542" model="account.account.template">
            <field name="code">542</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Créditos a corto plazo</field>
            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_542" />
        </record>
        <record id="account_common_543" model="account.account.template">
            <field name="code">543</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Créditos a corto plazo por enajenación de inmovilizado</field>
            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_543" />
        </record>
        <record id="account_common_544" model="account.account.template">
            <field name="code">544</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Créditos a corto plazo al personal</field>
            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_544" />
        </record>
        <record id="account_common_545" model="account.account.template">
            <field name="code">545</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Dividendo a cobrar</field>
            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_545" />
        </record>
        <record id="account_common_546" model="account.account.template">
            <field name="code">546</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Intereses a corto plazo de valores representativos de deudas</field>
            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_546" />
        </record>
        <record id="account_common_547" model="account.account.template">
            <field name="code">547</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Intereses a corto plazo de créditos</field>
            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_547" />
        </record>
        <record id="account_common_548" model="account.account.template">
            <field name="code">548</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Imposiciones a corto plazo</field>
            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_548" />
        </record>
        <record id="account_common_549" model="account.account.template">
            <field name="code">549</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Desembolsos pendientes sobre participaciones en el patrimonio neto a corto plazo</field>
            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_549" />
        </record>
        <record id="account_common_550" model="account.account.template">
            <field name="code">550</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Titular de la explotación</field>
            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_550" />
        </record>
        <record id="account_common_5523" model="account.account.template">
            <field name="code">5523</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Cuenta corriente con empresas del grupo</field>
            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_552" />
        </record>
        <record id="account_common_5524" model="account.account.template">
            <field name="code">5524</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Cuenta corriente con empresas asociadas</field>
            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_552" />
        </record>
        <record id="account_common_5525" model="account.account.template">
            <field name="code">5525</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Cuenta corriente con otras partes vinculadas</field>
            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_552" />
        </record>
        <record id="account_common_554" model="account.account.template">
            <field name="code">554</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Cuenta corriente con uniones temporales de empresas y comunidades de bienes</field>
            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_554" />
        </record>
        <record id="account_common_555" model="account.account.template">
            <field name="code">555</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Partidas pendientes de aplicación</field>
            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_555" />
        </record>
        <record id="account_common_5563" model="account.account.template">
            <field name="code">5563</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Desembolsos exigidos sobre participaciones, empresas del grupo</field>
            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_556" />
        </record>
        <record id="account_common_5564" model="account.account.template">
            <field name="code">5564</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Desembolsos exigidos sobre participaciones, empresas asociadas</field>
            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_556" />
        </record>
        <record id="account_common_5565" model="account.account.template">
            <field name="code">5565</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Desembolsos exigidos sobre participaciones, otras partes vinculadas</field>
            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_556" />
        </record>
        <record id="account_common_5566" model="account.account.template">
            <field name="code">5566</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Desembolsos exigidos sobre participaciones de otras empresas</field>
            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_556" />
        </record>
        <record id="account_common_557" model="account.account.template">
            <field name="code">557</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Dividendo activo a cuenta</field>
            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_557" />
        </record>
        <record id="account_common_5580" model="account.account.template">
            <field name="code">5580</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Socios por desembolsos exigidos sobre acciones o participaciones ordinarias</field>
            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_558" />
        </record>
        <record id="account_common_5585" model="account.account.template">
            <field name="code">5585</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Socios por desembolsos exigidos sobre acciones o participaciones consideradas como pasivos financieros</field>
            <field name="user_type_id" ref="account.data_account_type_non_current_liabilities"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_558" />
        </record>
        <record id="account_common_5590" model="account.account.template">
            <field name="code">5590</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Activos por derivados financieros a corto plazo, cartera de negociación</field>
            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_559" />
        </record>
        <record id="account_common_5595" model="account.account.template">
            <field name="code">5595</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Pasivos por derivados financieros a corto plazo, cartera de negociación</field>
            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_559" />
        </record>
        <record id="account_common_560" model="account.account.template">
            <field name="code">560</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Fianzas recibidas a corto plazo</field>
            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_560" />
        </record>
        <record id="account_common_561" model="account.account.template">
            <field name="code">561</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Depósitos recibidos a corto plazo</field>
            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_561" />
        </record>
        <record id="account_common_565" model="account.account.template">
            <field name="code">565</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Fianzas constituidas a corto plazo</field>
            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_565" />
        </record>
        <record id="account_common_566" model="account.account.template">
            <field name="code">566</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Depósitos constituidos a corto plazo</field>
            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_566" />
        </record>
        <record id="account_common_567" model="account.account.template">
            <field name="code">567</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Intereses pagados por anticipado</field>
            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_567" />
        </record>
        <record id="account_common_568" model="account.account.template">
            <field name="code">568</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Intereses cobrados por anticipado</field>
            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_568" />
        </record>
        <record id="account_common_570" model="account.account.template">
            <field name="code">570</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Caja, euros</field>
            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_570" />
        </record>
        <record id="account_common_571" model="account.account.template">
            <field name="code">571</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Caja, moneda extranjera</field>
            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_571" />
        </record>
        <record id="pgc_572_child" model="account.account.template">
            <field name="code">572</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Bancos e instituciones de cr&#233;dito c/c vista, euros</field>
            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_572" />
        </record>
        <record id="account_common_573" model="account.account.template">
            <field name="code">573</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Bancos e instituciones de crédito c/c vista, moneda extranjera</field>
            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_573" />
        </record>
        <record id="account_common_574" model="account.account.template">
            <field name="code">574</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Bancos e instituciones de crédito, cuentas de ahorro, euros</field>
            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_574" />
        </record>
        <record id="account_common_575" model="account.account.template">
            <field name="code">575</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Bancos e instituciones de crédito, cuentas de ahorro, moneda extranjera</field>
            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_575" />
        </record>
        <record id="account_common_576" model="account.account.template">
            <field name="code">576</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Inversiones a corto plazo de gran liquidez</field>
            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_576" />
        </record>
        <record id="account_common_5933" model="account.account.template">
            <field name="code">5933</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Deterioro de valor de participaciones a corto plazo en empresas del grupo</field>
            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_593" />
        </record>
        <record id="account_common_5934" model="account.account.template">
            <field name="code">5934</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Deterioro de valor de participaciones a corto plazo en empresas asociadas</field>
            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_593" />
        </record>
        <record id="account_common_5943" model="account.account.template">
            <field name="code">5943</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Deterioro de valor de valores representativos de deuda a corto plazo de empresas del grupo</field>
            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_594" />
        </record>
        <record id="account_common_5944" model="account.account.template">
            <field name="code">5944</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Deterioro de valor de valores representativos de deuda a corto plazo de empresas asociadas</field>
            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_594" />
        </record>
        <record id="account_common_5945" model="account.account.template">
            <field name="code">5945</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Deterioro de valor de valores representativos de deuda a corto plazo de otras partes vinculadas</field>
            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_594" />
        </record>
        <record id="account_common_5953" model="account.account.template">
            <field name="code">5953</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Deterioro de valor de créditos a corto plazo a empresas del grupo</field>
            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_595" />
        </record>
        <record id="account_common_5954" model="account.account.template">
            <field name="code">5954</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Deterioro de valor de créditos a corto plazo a empresas asociadas</field>
            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_595" />
        </record>
        <record id="account_common_5955" model="account.account.template">
            <field name="code">5955</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Deterioro de valor de créditos a corto plazo a otras partes vinculadas</field>
            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_595" />
        </record>
        <record id="account_common_597" model="account.account.template">
            <field name="code">597</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Deterioro de valor de valores representativos de deuda a corto plazo</field>
            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_597" />
        </record>
        <record id="account_common_598" model="account.account.template">
            <field name="code">598</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Deterioro de valor de créditos a corto plazo</field>
            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_598" />
        </record>
        <record id="account_common_600" model="account.account.template">
            <field name="code">600</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Compras de mercaderías</field>
            <field name="user_type_id" ref="account.data_account_type_expenses"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_600" />
        </record>
        <record id="account_common_601" model="account.account.template">
            <field name="code">601</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Compras de materias primas</field>
            <field name="user_type_id" ref="account.data_account_type_expenses"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_601" />
        </record>
        <record id="account_common_602" model="account.account.template">
            <field name="code">602</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Compras de otros aprovisionamientos</field>
            <field name="user_type_id" ref="account.data_account_type_expenses"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_602" />
        </record>
        <record id="account_common_6060" model="account.account.template">
            <field name="code">6060</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Descuentos sobre compras por pronto pago de mercaderías</field>
            <field name="user_type_id" ref="account.data_account_type_expenses"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_606" />
        </record>
        <record id="account_common_6061" model="account.account.template">
            <field name="code">6061</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Descuentos sobre compras por pronto pago de materias primas</field>
            <field name="user_type_id" ref="account.data_account_type_expenses"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_606" />
        </record>
        <record id="account_common_6062" model="account.account.template">
            <field name="code">6062</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Descuentos sobre compras por pronto pago de otros aprovisionamientos</field>
            <field name="user_type_id" ref="account.data_account_type_expenses"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_606" />
        </record>
        <record id="account_common_607" model="account.account.template">
            <field name="code">607</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Trabajos realizados por otras empresas</field>
            <field name="user_type_id" ref="account.data_account_type_expenses"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_607" />
        </record>
        <record id="account_common_6080" model="account.account.template">
            <field name="code">6080</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Devoluciones de compras de mercaderías</field>
            <field name="user_type_id" ref="account.data_account_type_expenses"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_608" />
        </record>
        <record id="account_common_6081" model="account.account.template">
            <field name="code">6081</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Devoluciones de compras de materias primas</field>
            <field name="user_type_id" ref="account.data_account_type_expenses"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_608" />
        </record>
        <record id="account_common_6082" model="account.account.template">
            <field name="code">6082</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Devoluciones de compras de otros aprovisionamientos</field>
            <field name="user_type_id" ref="account.data_account_type_expenses"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_608" />
        </record>
        <record id="account_common_6090" model="account.account.template">
            <field name="code">6090</field>
            <field name="reconcile" eval="False"/>
            <field name="name">"Rappels" por compras de mercaderías</field>
            <field name="user_type_id" ref="account.data_account_type_expenses"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_609" />
        </record>
        <record id="account_common_6091" model="account.account.template">
            <field name="code">6091</field>
            <field name="reconcile" eval="False"/>
            <field name="name">"Rappels" por compras de materias primas</field>
            <field name="user_type_id" ref="account.data_account_type_expenses"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_609" />
        </record>
        <record id="account_common_6092" model="account.account.template">
            <field name="code">6092</field>
            <field name="reconcile" eval="False"/>
            <field name="name">"Rappels" por compras de otros aprovisionamientos</field>
            <field name="user_type_id" ref="account.data_account_type_expenses"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_609" />
        </record>
        <record id="account_common_610" model="account.account.template">
            <field name="code">610</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Variación de existencias de mercaderías</field>
            <field name="user_type_id" ref="account.data_account_type_expenses"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_610" />
        </record>
        <record id="account_common_611" model="account.account.template">
            <field name="code">611</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Variación de existencias de materias primas</field>
            <field name="user_type_id" ref="account.data_account_type_expenses"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_611" />
        </record>
        <record id="account_common_612" model="account.account.template">
            <field name="code">612</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Variación de existencias de otros aprovisionamientos</field>
            <field name="user_type_id" ref="account.data_account_type_expenses"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_612" />
        </record>
        <record id="account_common_620" model="account.account.template">
            <field name="code">620</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Gastos en investigación y desarrollo del ejercicio</field>
            <field name="user_type_id" ref="account.data_account_type_expenses"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_620" />
        </record>
        <record id="account_common_621" model="account.account.template">
            <field name="code">621</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Arrendamientos y cánones</field>
            <field name="user_type_id" ref="account.data_account_type_expenses"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_621" />
        </record>
        <record id="account_common_622" model="account.account.template">
            <field name="code">622</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Reparaciones y conservación</field>
            <field name="user_type_id" ref="account.data_account_type_expenses"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_622" />
        </record>
        <record id="account_common_623" model="account.account.template">
            <field name="code">623</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Servicios de profesionales independientes</field>
            <field name="user_type_id" ref="account.data_account_type_expenses"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_623" />
        </record>
        <record id="account_common_624" model="account.account.template">
            <field name="code">624</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Transportes</field>
            <field name="user_type_id" ref="account.data_account_type_expenses"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_624" />
        </record>
        <record id="account_common_625" model="account.account.template">
            <field name="code">625</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Primas de seguros</field>
            <field name="user_type_id" ref="account.data_account_type_expenses"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_625" />
        </record>
        <record id="account_common_626" model="account.account.template">
            <field name="code">626</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Servicios bancarios y similares</field>
            <field name="user_type_id" ref="account.data_account_type_expenses"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_626" />
        </record>
        <record id="account_common_627" model="account.account.template">
            <field name="code">627</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Publicidad, propaganda y relaciones públicas</field>
            <field name="user_type_id" ref="account.data_account_type_expenses"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_627" />
        </record>
        <record id="account_common_628" model="account.account.template">
            <field name="code">628</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Suministros</field>
            <field name="user_type_id" ref="account.data_account_type_expenses"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_628" />
        </record>
        <record id="account_common_629" model="account.account.template">
            <field name="code">629</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Otros servicios</field>
            <field name="user_type_id" ref="account.data_account_type_expenses"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_629" />
        </record>
        <record id="account_common_6300" model="account.account.template">
            <field name="code">6300</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Impuesto corriente</field>
            <field name="user_type_id" ref="account.data_account_type_expenses"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_630" />
        </record>
        <record id="account_common_6301" model="account.account.template">
            <field name="code">6301</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Impuesto diferido</field>
            <field name="user_type_id" ref="account.data_account_type_expenses"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_630" />
        </record>
        <record id="account_common_631" model="account.account.template">
            <field name="code">631</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Otros tributos</field>
            <field name="user_type_id" ref="account.data_account_type_expenses"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_631" />
        </record>
        <record id="account_common_633" model="account.account.template">
            <field name="code">633</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Ajustes negativos en la imposición sobre beneficios</field>
            <field name="user_type_id" ref="account.data_account_type_expenses"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_633" />
        </record>
        <record id="account_common_6341" model="account.account.template">
            <field name="code">6341</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Ajustes negativos en IVA de activo corriente</field>
            <field name="user_type_id" ref="account.data_account_type_expenses"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_634" />
        </record>
        <record id="account_common_6342" model="account.account.template">
            <field name="code">6342</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Ajustes negativos en IVA de inversiones</field>
            <field name="user_type_id" ref="account.data_account_type_expenses"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_634" />
        </record>
        <record id="account_common_636" model="account.account.template">
            <field name="code">636</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Devolución de impuestos</field>
            <field name="user_type_id" ref="account.data_account_type_expenses"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_636" />
        </record>
        <record id="account_common_638" model="account.account.template">
            <field name="code">638</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Ajustes positivos en la imposición sobre beneficios</field>
            <field name="user_type_id" ref="account.data_account_type_expenses"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_638" />
        </record>
        <record id="account_common_6391" model="account.account.template">
            <field name="code">6391</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Ajustes positivos en IVA de activo corriente</field>
            <field name="user_type_id" ref="account.data_account_type_expenses"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_639" />
        </record>
        <record id="account_common_6392" model="account.account.template">
            <field name="code">6392</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Ajustes positivos en IVA de inversiones</field>
            <field name="user_type_id" ref="account.data_account_type_expenses"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_639" />
        </record>
        <record id="account_common_640" model="account.account.template">
            <field name="code">640</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Sueldos y salarios</field>
            <field name="user_type_id" ref="account.data_account_type_expenses"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_640" />
        </record>
        <record id="account_common_641" model="account.account.template">
            <field name="code">641</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Indemnizaciones</field>
            <field name="user_type_id" ref="account.data_account_type_expenses"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_641" />
        </record>
        <record id="account_common_642" model="account.account.template">
            <field name="code">642</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Seguridad Social a cargo de la empresa</field>
            <field name="user_type_id" ref="account.data_account_type_expenses"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_642" />
        </record>
        <record id="account_common_649" model="account.account.template">
            <field name="code">649</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Otros gastos sociales</field>
            <field name="user_type_id" ref="account.data_account_type_expenses"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_649" />
        </record>
        <record id="account_common_660" model="account.account.template">
            <field name="code">660</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Gastos financieros por actualización de provisiones</field>
            <field name="user_type_id" ref="account.data_account_type_expenses"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_660" />
        </record>
        <record id="account_common_6610" model="account.account.template">
            <field name="code">6610</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Intereses de obligaciones y bonos, empresas del grupo</field>
            <field name="user_type_id" ref="account.data_account_type_expenses"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_661" />
        </record>
        <record id="account_common_6611" model="account.account.template">
            <field name="code">6611</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Intereses de obligaciones y bonos, empresas asociadas</field>
            <field name="user_type_id" ref="account.data_account_type_expenses"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_661" />
        </record>
        <record id="account_common_6612" model="account.account.template">
            <field name="code">6612</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Intereses de obligaciones y bonos, otras partes vinculadas</field>
            <field name="user_type_id" ref="account.data_account_type_expenses"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_661" />
        </record>
        <record id="account_common_6613" model="account.account.template">
            <field name="code">6613</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Intereses de obligaciones y bonos, otras empresas</field>
            <field name="user_type_id" ref="account.data_account_type_expenses"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_661" />
        </record>
        <record id="account_common_6615" model="account.account.template">
            <field name="code">6615</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Intereses de obligaciones y bonos a corto plazo, empresas del grupo</field>
            <field name="user_type_id" ref="account.data_account_type_expenses"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_661" />
        </record>
        <record id="account_common_6616" model="account.account.template">
            <field name="code">6616</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Intereses de obligaciones y bonos a corto plazo, empresas asociadas</field>
            <field name="user_type_id" ref="account.data_account_type_expenses"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_661" />
        </record>
        <record id="account_common_6617" model="account.account.template">
            <field name="code">6617</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Intereses de obligaciones y bonos a corto plazo, otras partes vinculadas</field>
            <field name="user_type_id" ref="account.data_account_type_expenses"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_661" />
        </record>
        <record id="account_common_6618" model="account.account.template">
            <field name="code">6618</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Intereses de obligaciones y bonos a corto plazo, otras empresas</field>
            <field name="user_type_id" ref="account.data_account_type_expenses"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_661" />
        </record>
        <record id="account_common_6620" model="account.account.template">
            <field name="code">6620</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Intereses de deudas, empresas del grupo</field>
            <field name="user_type_id" ref="account.data_account_type_expenses"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_662" />
        </record>
        <record id="account_common_6621" model="account.account.template">
            <field name="code">6621</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Intereses de deudas, empresas asociadas</field>
            <field name="user_type_id" ref="account.data_account_type_expenses"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_662" />
        </record>
        <record id="account_common_6622" model="account.account.template">
            <field name="code">6622</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Intereses de deudas, otras partes vinculadas</field>
            <field name="user_type_id" ref="account.data_account_type_expenses"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_662" />
        </record>
        <record id="account_common_6623" model="account.account.template">
            <field name="code">6623</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Intereses de deudas con entidades de crédito</field>
            <field name="user_type_id" ref="account.data_account_type_expenses"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_662" />
        </record>
        <record id="account_common_6624" model="account.account.template">
            <field name="code">6624</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Intereses de deudas, otras empresas</field>
            <field name="user_type_id" ref="account.data_account_type_expenses"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_662" />
        </record>
        <record id="account_common_6640" model="account.account.template">
            <field name="code">6640</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Dividendos de pasivos, empresas del grupo</field>
            <field name="user_type_id" ref="account.data_account_type_expenses"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_664" />
        </record>
        <record id="account_common_6641" model="account.account.template">
            <field name="code">6641</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Dividendos de pasivos, empresas asociadas</field>
            <field name="user_type_id" ref="account.data_account_type_expenses"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_664" />
        </record>
        <record id="account_common_6642" model="account.account.template">
            <field name="code">6642</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Dividendos de pasivos, otras partes vinculadas</field>
            <field name="user_type_id" ref="account.data_account_type_expenses"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_664" />
        </record>
        <record id="account_common_6643" model="account.account.template">
            <field name="code">6643</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Dividendos de pasivos, otras empresas</field>
            <field name="user_type_id" ref="account.data_account_type_expenses"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_664" />
        </record>
        <record id="account_common_6650" model="account.account.template">
            <field name="code">6650</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Intereses por descuento de efectos en entidades de crédito del grupo</field>
            <field name="user_type_id" ref="account.data_account_type_expenses"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_665" />
        </record>
        <record id="account_common_6651" model="account.account.template">
            <field name="code">6651</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Intereses por descuento de efectos en entidades de crédito asociadas</field>
            <field name="user_type_id" ref="account.data_account_type_expenses"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_665" />
        </record>
        <record id="account_common_6652" model="account.account.template">
            <field name="code">6652</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Intereses por descuento de efectos en entidades de crédito vinculadas</field>
            <field name="user_type_id" ref="account.data_account_type_expenses"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_665" />
        </record>
        <record id="account_common_6653" model="account.account.template">
            <field name="code">6653</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Intereses por descuento de efectos en otras entidades de crédito</field>
            <field name="user_type_id" ref="account.data_account_type_expenses"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_665" />
        </record>
        <record id="account_common_6654" model="account.account.template">
            <field name="code">6654</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Intereses por operaciones de "factoring" con entidades de crédito del grupo</field>
            <field name="user_type_id" ref="account.data_account_type_expenses"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_665" />
        </record>
        <record id="account_common_6655" model="account.account.template">
            <field name="code">6655</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Intereses por operaciones de "factoring" con entidades de crédito asociadas</field>
            <field name="user_type_id" ref="account.data_account_type_expenses"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_665" />
        </record>
        <record id="account_common_6656" model="account.account.template">
            <field name="code">6656</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Intereses por operaciones de "factoring" con entidades de crédito vinculadas</field>
            <field name="user_type_id" ref="account.data_account_type_expenses"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_665" />
        </record>
        <record id="account_common_6657" model="account.account.template">
            <field name="code">6657</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Intereses por operaciones de "factoring" con otras entidades de crédito</field>
            <field name="user_type_id" ref="account.data_account_type_expenses"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_665" />
        </record>
        <record id="account_common_6660" model="account.account.template">
            <field name="code">6660</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Pérdidas en valores representativos de deuda, empresas del grupo</field>
            <field name="user_type_id" ref="account.data_account_type_expenses"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_666" />
        </record>
        <record id="account_common_6661" model="account.account.template">
            <field name="code">6661</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Pérdidas en valores representativos de deuda, empresas asociadas</field>
            <field name="user_type_id" ref="account.data_account_type_expenses"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_666" />
        </record>
        <record id="account_common_6662" model="account.account.template">
            <field name="code">6662</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Pérdidas en valores representativos de deuda, otras partes vinculadas</field>
            <field name="user_type_id" ref="account.data_account_type_expenses"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_666" />
        </record>
        <record id="account_common_6663" model="account.account.template">
            <field name="code">6663</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Pérdidas en valores representativos de deuda, otras empresas</field>
            <field name="user_type_id" ref="account.data_account_type_expenses"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_666" />
        </record>
        <record id="account_common_6665" model="account.account.template">
            <field name="code">6665</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Pérdidas en valores representativos de deuda a corto plazo, empresas del grupo</field>
            <field name="user_type_id" ref="account.data_account_type_expenses"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_666" />
        </record>
        <record id="account_common_6666" model="account.account.template">
            <field name="code">6666</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Pérdidas en valores representativos de deuda a corto plazo, empresas asociadas</field>
            <field name="user_type_id" ref="account.data_account_type_expenses"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_666" />
        </record>
        <record id="account_common_6667" model="account.account.template">
            <field name="code">6667</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Pérdidas en valores representativos de deuda a corto plazo, otras partes vinculadas</field>
            <field name="user_type_id" ref="account.data_account_type_expenses"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_666" />
        </record>
        <record id="account_common_6668" model="account.account.template">
            <field name="code">6668</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Pérdidas en valores representativos de deuda a corto plazo, otras empresas</field>
            <field name="user_type_id" ref="account.data_account_type_expenses"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_666" />
        </record>
        <record id="account_common_6670" model="account.account.template">
            <field name="code">6670</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Pérdidas de créditos, empresas del grupo</field>
            <field name="user_type_id" ref="account.data_account_type_expenses"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_667" />
        </record>
        <record id="account_common_6671" model="account.account.template">
            <field name="code">6671</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Pérdidas de créditos, empresas asociadas</field>
            <field name="user_type_id" ref="account.data_account_type_expenses"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_667" />
        </record>
        <record id="account_common_6672" model="account.account.template">
            <field name="code">6672</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Pérdidas de créditos, otras partes vinculadas</field>
            <field name="user_type_id" ref="account.data_account_type_expenses"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_667" />
        </record>
        <record id="account_common_6673" model="account.account.template">
            <field name="code">6673</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Pérdidas de créditos, otras empresas</field>
            <field name="user_type_id" ref="account.data_account_type_expenses"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_667" />
        </record>
        <record id="account_common_6675" model="account.account.template">
            <field name="code">6675</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Pérdidas de créditos a corto plazo, empresas del grupo</field>
            <field name="user_type_id" ref="account.data_account_type_expenses"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_667" />
        </record>
        <record id="account_common_6676" model="account.account.template">
            <field name="code">6676</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Pérdidas de créditos a corto plazo, empresas asociadas</field>
            <field name="user_type_id" ref="account.data_account_type_expenses"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_667" />
        </record>
        <record id="account_common_6677" model="account.account.template">
            <field name="code">6677</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Pérdidas de créditos a corto plazo, otras partes vinculadas</field>
            <field name="user_type_id" ref="account.data_account_type_expenses"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_667" />
        </record>
        <record id="account_common_6678" model="account.account.template">
            <field name="code">6678</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Pérdidas de créditos a corto plazo, otras empresas</field>
            <field name="user_type_id" ref="account.data_account_type_expenses"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_667" />
        </record>
        <record id="account_common_668" model="account.account.template">
            <field name="code">668</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Diferencias negativas de cambio</field>
            <field name="user_type_id" ref="account.data_account_type_expenses"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_668" />
        </record>
        <record id="account_common_669" model="account.account.template">
            <field name="code">669</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Otros gastos financieros</field>
            <field name="user_type_id" ref="account.data_account_type_expenses"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_669" />
        </record>
        <record id="account_common_670" model="account.account.template">
            <field name="code">670</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Pérdidas procedentes del inmovilizado intangible</field>
            <field name="user_type_id" ref="account.data_account_type_expenses"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_670" />
        </record>
        <record id="account_common_672" model="account.account.template">
            <field name="code">672</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Pérdidas procedentes de las inversiones inmobiliarias</field>
            <field name="user_type_id" ref="account.data_account_type_expenses"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_672" />
        </record>
        <record id="account_common_6733" model="account.account.template">
            <field name="code">6733</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Pérdidas procedentes de participaciones en, empresas del grupo</field>
            <field name="user_type_id" ref="account.data_account_type_expenses"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_673" />
        </record>
        <record id="account_common_6734" model="account.account.template">
            <field name="code">6734</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Pérdidas procedentes de participaciones, empresas asociadas</field>
            <field name="user_type_id" ref="account.data_account_type_expenses"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_673" />
        </record>
        <record id="account_common_6735" model="account.account.template">
            <field name="code">6735</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Pérdidas procedentes de participaciones, otras partes vinculadas</field>
            <field name="user_type_id" ref="account.data_account_type_expenses"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_673" />
        </record>
        <record id="account_common_675" model="account.account.template">
            <field name="code">675</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Pérdidas por operaciones con obligaciones propias</field>
            <field name="user_type_id" ref="account.data_account_type_expenses"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_675" />
        </record>
        <record id="account_common_678" model="account.account.template">
            <field name="code">678</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Gastos excepcionales</field>
            <field name="user_type_id" ref="account.data_account_type_expenses"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_678" />
        </record>
        <record id="account_common_680" model="account.account.template">
            <field name="code">680</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Amortización del inmovilizado intangible</field>
            <field name="user_type_id" ref="account.data_account_type_expenses"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_680" />
        </record>
        <record id="account_common_681" model="account.account.template">
            <field name="code">681</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Amortización del inmovilizado material</field>
            <field name="user_type_id" ref="account.data_account_type_expenses"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_681" />
        </record>
        <record id="account_common_682" model="account.account.template">
            <field name="code">682</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Amortización de las inversiones inmobiliarias</field>
            <field name="user_type_id" ref="account.data_account_type_expenses"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_682" />
        </record>
        <record id="account_common_690" model="account.account.template">
            <field name="code">690</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Pérdidas por deterioro del inmovilizado intangible</field>
            <field name="user_type_id" ref="account.data_account_type_expenses"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_690" />
        </record>
        <record id="account_common_692" model="account.account.template">
            <field name="code">692</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Pérdidas por deterioro de las inversiones inmobiliarias</field>
            <field name="user_type_id" ref="account.data_account_type_expenses"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_692" />
        </record>
        <record id="account_common_6930" model="account.account.template">
            <field name="code">6930</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Pérdidas por deterioro de productos terminados y en curso de fabricación</field>
            <field name="user_type_id" ref="account.data_account_type_expenses"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_693" />
        </record>
        <record id="account_common_6931" model="account.account.template">
            <field name="code">6931</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Pérdidas por deterioro de mercaderías</field>
            <field name="user_type_id" ref="account.data_account_type_expenses"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_693" />
        </record>
        <record id="account_common_6932" model="account.account.template">
            <field name="code">6932</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Pérdidas por deterioro de materias primas</field>
            <field name="user_type_id" ref="account.data_account_type_expenses"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_693" />
        </record>
        <record id="account_common_6933" model="account.account.template">
            <field name="code">6933</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Pérdidas por deterioro de otros aprovisionamientos</field>
            <field name="user_type_id" ref="account.data_account_type_expenses"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_693" />
        </record>
        <record id="account_common_6954" model="account.account.template">
            <field name="code">6954</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Dotación a la provisión por contratos onerosos</field>
            <field name="user_type_id" ref="account.data_account_type_expenses"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_695" />
        </record>
        <record id="account_common_6959" model="account.account.template">
            <field name="code">6959</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Dotación a la provisión para otras operaciones comerciales</field>
            <field name="user_type_id" ref="account.data_account_type_expenses"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_695" />
        </record>
        <record id="account_common_6960" model="account.account.template">
            <field name="code">6960</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Pérdidas por deterioro de participaciones en instrumentos de patrimonio neto, empresas del grupo</field>
            <field name="user_type_id" ref="account.data_account_type_expenses"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_696" />
        </record>
        <record id="account_common_6961" model="account.account.template">
            <field name="code">6961</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Pérdidas por deterioro de participaciones en instrumentos de patrimonio neto, empresas asociadas</field>
            <field name="user_type_id" ref="account.data_account_type_expenses"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_696" />
        </record>
        <record id="account_common_6962" model="account.account.template">
            <field name="code">6962</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Pérdidas por deterioro de participaciones en instrumentos de patrimonio neto, otras partes vinculadas</field>
            <field name="user_type_id" ref="account.data_account_type_expenses"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_696" />
        </record>
        <record id="account_common_6963" model="account.account.template">
            <field name="code">6963</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Pérdidas por deterioro de participaciones en instrumentos de patrimonio neto, otras empresas</field>
            <field name="user_type_id" ref="account.data_account_type_expenses"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_696" />
        </record>
        <record id="account_common_6965" model="account.account.template">
            <field name="code">6965</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Pérdidas por deterioro en valores representativos de deuda, empresas del grupo</field>
            <field name="user_type_id" ref="account.data_account_type_expenses"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_696" />
        </record>
        <record id="account_common_6966" model="account.account.template">
            <field name="code">6966</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Pérdidas por deterioro en valores representativos de deuda, empresas asociadas</field>
            <field name="user_type_id" ref="account.data_account_type_expenses"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_696" />
        </record>
        <record id="account_common_6967" model="account.account.template">
            <field name="code">6967</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Pérdidas por deterioro en valores representativos de deuda, otras partes vinculadas</field>
            <field name="user_type_id" ref="account.data_account_type_expenses"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_696" />
        </record>
        <record id="account_common_6968" model="account.account.template">
            <field name="code">6968</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Pérdidas por deterioro en valores representativos de deuda, otras empresas</field>
            <field name="user_type_id" ref="account.data_account_type_expenses"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_696" />
        </record>
        <record id="account_common_6970" model="account.account.template">
            <field name="code">6970</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Pérdidas por deterioro de créditos, empresas del grupo</field>
            <field name="user_type_id" ref="account.data_account_type_expenses"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_697" />
        </record>
        <record id="account_common_6971" model="account.account.template">
            <field name="code">6971</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Pérdidas por deterioro de créditos, empresas asociadas</field>
            <field name="user_type_id" ref="account.data_account_type_expenses"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_697" />
        </record>
        <record id="account_common_6972" model="account.account.template">
            <field name="code">6972</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Pérdidas por deterioro de créditos, otras partes vinculadas</field>
            <field name="user_type_id" ref="account.data_account_type_expenses"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_697" />
        </record>
        <record id="account_common_6973" model="account.account.template">
            <field name="code">6973</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Pérdidas por deterioro de créditos, otras empresas</field>
            <field name="user_type_id" ref="account.data_account_type_expenses"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_697" />
        </record>
        <record id="account_common_6980" model="account.account.template">
            <field name="code">6980</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Pérdidas por deterioro de participaciones en instrumentos de patrimonio neto a corto plazo, empresas del grupo</field>
            <field name="user_type_id" ref="account.data_account_type_expenses"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_698" />
        </record>
        <record id="account_common_6981" model="account.account.template">
            <field name="code">6981</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Pérdidas por deterioro de participaciones en instrumentos de patrimonio neto a corto plazo, empresas asociadas</field>
            <field name="user_type_id" ref="account.data_account_type_expenses"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_698" />
        </record>
        <record id="account_common_6985" model="account.account.template">
            <field name="code">6985</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Pérdidas por deterioro en valores representativos de deuda a corto plazo, empresas del grupo</field>
            <field name="user_type_id" ref="account.data_account_type_expenses"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_698" />
        </record>
        <record id="account_common_6986" model="account.account.template">
            <field name="code">6986</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Pérdidas por deterioro en valores representativos de deuda a corto plazo, empresas asociadas</field>
            <field name="user_type_id" ref="account.data_account_type_expenses"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_698" />
        </record>
        <record id="account_common_6987" model="account.account.template">
            <field name="code">6987</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Pérdidas por deterioro en valores representativos de deuda a corto plazo, otras partes vinculadas</field>
            <field name="user_type_id" ref="account.data_account_type_expenses"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_698" />
        </record>
        <record id="account_common_6988" model="account.account.template">
            <field name="code">6988</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Pérdidas por deterioro en valores representativos de deuda a corto plazo, otras empresas</field>
            <field name="user_type_id" ref="account.data_account_type_expenses"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_698" />
        </record>
        <record id="account_common_6990" model="account.account.template">
            <field name="code">6990</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Pérdidas por deterioro de créditos a corto plazo, empresas del grupo</field>
            <field name="user_type_id" ref="account.data_account_type_expenses"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_699" />
        </record>
        <record id="account_common_6991" model="account.account.template">
            <field name="code">6991</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Pérdidas por deterioro de créditos a corto plazo, empresas asociadas</field>
            <field name="user_type_id" ref="account.data_account_type_expenses"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_699" />
        </record>
        <record id="account_common_6992" model="account.account.template">
            <field name="code">6992</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Pérdidas por deterioro de créditos a corto plazo, otras partes vinculadas</field>
            <field name="user_type_id" ref="account.data_account_type_expenses"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_699" />
        </record>
        <record id="account_common_6993" model="account.account.template">
            <field name="code">6993</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Pérdidas por deterioro de créditos a corto plazo, otras empresas</field>
            <field name="user_type_id" ref="account.data_account_type_expenses"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_699" />
        </record>
        <record id="account_common_7000" model="account.account.template">
            <field name="code">7000</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Ventas de mercaderías en España</field>
            <field name="user_type_id" ref="account.data_account_type_revenue"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_700" />
        </record>
        <record id="account_common_7001" model="account.account.template">
            <field name="code">7001</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Ventas de mercaderías Intracomunitarias</field>
            <field name="user_type_id" ref="account.data_account_type_revenue"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_700" />
        </record>
        <record id="account_common_7002" model="account.account.template">
            <field name="code">7002</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Ventas de mercaderías Exportación</field>
            <field name="user_type_id" ref="account.data_account_type_revenue"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_700" />
        </record>
        <record id="account_common_7010" model="account.account.template">
            <field name="code">7010</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Ventas de productos terminados en España</field>
            <field name="user_type_id" ref="account.data_account_type_revenue"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_701" />
        </record>
        <record id="account_common_7011" model="account.account.template">
            <field name="code">7011</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Ventas de productos terminados Intracomunitarias</field>
            <field name="user_type_id" ref="account.data_account_type_revenue"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_701" />
        </record>
        <record id="account_common_7012" model="account.account.template">
            <field name="code">7012</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Ventas de productos terminados Exportación</field>
            <field name="user_type_id" ref="account.data_account_type_revenue"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_701" />
        </record>
        <record id="account_common_7020" model="account.account.template">
            <field name="code">7020</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Ventas de productos semiterminados en España</field>
            <field name="user_type_id" ref="account.data_account_type_revenue"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_702" />
        </record>
        <record id="account_common_7021" model="account.account.template">
            <field name="code">7021</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Ventas de productos semiterminados Intracomunitarias</field>
            <field name="user_type_id" ref="account.data_account_type_revenue"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_702" />
        </record>
        <record id="account_common_7022" model="account.account.template">
            <field name="code">7022</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Ventas de productos semiterminados Exportación</field>
            <field name="user_type_id" ref="account.data_account_type_revenue"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_702" />
        </record>
        <record id="account_common_7030" model="account.account.template">
            <field name="code">7030</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Ventas de subproductos y residuos en España</field>
            <field name="user_type_id" ref="account.data_account_type_revenue"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_703" />
        </record>
        <record id="account_common_7031" model="account.account.template">
            <field name="code">7031</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Ventas de subproductos y residuos Intracomunitarias</field>
            <field name="user_type_id" ref="account.data_account_type_revenue"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_703" />
        </record>
        <record id="account_common_7032" model="account.account.template">
            <field name="code">7032</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Ventas de subproductos y residuos Exportación</field>
            <field name="user_type_id" ref="account.data_account_type_revenue"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_703" />
        </record>
        <record id="account_common_7040" model="account.account.template">
            <field name="code">7040</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Ventas de envases y embalajes en España</field>
            <field name="user_type_id" ref="account.data_account_type_revenue"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_704" />
        </record>
        <record id="account_common_7041" model="account.account.template">
            <field name="code">7041</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Ventas de envases y embalajes Intracomunitarias</field>
            <field name="user_type_id" ref="account.data_account_type_revenue"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_704" />
        </record>
        <record id="account_common_7042" model="account.account.template">
            <field name="code">7042</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Ventas de envases y embalajes Exportación</field>
            <field name="user_type_id" ref="account.data_account_type_revenue"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_704" />
        </record>
        <record id="account_common_7050" model="account.account.template">
            <field name="code">7050</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Prestaciones de servicios en España</field>
            <field name="user_type_id" ref="account.data_account_type_revenue"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_705" />
        </record>
        <record id="account_common_7051" model="account.account.template">
            <field name="code">7051</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Prestaciones de servicios Intracomunitarias</field>
            <field name="user_type_id" ref="account.data_account_type_revenue"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_705" />
        </record>
        <record id="account_common_7052" model="account.account.template">
            <field name="code">7052</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Prestaciones de servicios fuera de la UE</field>
            <field name="user_type_id" ref="account.data_account_type_revenue"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_705" />
        </record>
        <record id="account_common_7060" model="account.account.template">
            <field name="code">7060</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Descuentos sobre ventas por pronto pago de mercaderías</field>
            <field name="user_type_id" ref="account.data_account_type_revenue"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_706" />
        </record>
        <record id="account_common_7061" model="account.account.template">
            <field name="code">7061</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Descuentos sobre ventas por pronto pago de productos terminados</field>
            <field name="user_type_id" ref="account.data_account_type_revenue"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_706" />
        </record>
        <record id="account_common_7062" model="account.account.template">
            <field name="code">7062</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Descuentos sobre ventas por pronto pago de productos semiterminados</field>
            <field name="user_type_id" ref="account.data_account_type_revenue"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_706" />
        </record>
        <record id="account_common_7063" model="account.account.template">
            <field name="code">7063</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Descuentos sobre ventas por pronto pago de subproductos y residuos</field>
            <field name="user_type_id" ref="account.data_account_type_revenue"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_706" />
        </record>
        <record id="account_common_7080" model="account.account.template">
            <field name="code">7080</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Devoluciones de ventas de mercaderías</field>
            <field name="user_type_id" ref="account.data_account_type_revenue"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_708" />
        </record>
        <record id="account_common_7081" model="account.account.template">
            <field name="code">7081</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Devoluciones de ventas de productos terminados</field>
            <field name="user_type_id" ref="account.data_account_type_revenue"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_708" />
        </record>
        <record id="account_common_7082" model="account.account.template">
            <field name="code">7082</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Devoluciones de ventas de productos semiterminados</field>
            <field name="user_type_id" ref="account.data_account_type_revenue"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_708" />
        </record>
        <record id="account_common_7083" model="account.account.template">
            <field name="code">7083</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Devoluciones de ventas de subproductos y residuos</field>
            <field name="user_type_id" ref="account.data_account_type_revenue"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_708" />
        </record>
        <record id="account_common_7084" model="account.account.template">
            <field name="code">7084</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Devoluciones de ventas de envases y embalajes</field>
            <field name="user_type_id" ref="account.data_account_type_revenue"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_708" />
        </record>
        <record id="account_common_7090" model="account.account.template">
            <field name="code">7090</field>
            <field name="reconcile" eval="False"/>
            <field name="name">"Rappels" sobre ventas de mercaderías</field>
            <field name="user_type_id" ref="account.data_account_type_revenue"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_709" />
        </record>
        <record id="account_common_7091" model="account.account.template">
            <field name="code">7091</field>
            <field name="reconcile" eval="False"/>
            <field name="name">"Rappels" sobre ventas de productos terminados</field>
            <field name="user_type_id" ref="account.data_account_type_revenue"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_709" />
        </record>
        <record id="account_common_7092" model="account.account.template">
            <field name="code">7092</field>
            <field name="reconcile" eval="False"/>
            <field name="name">"Rappels" sobre ventas de productos semiterminados</field>
            <field name="user_type_id" ref="account.data_account_type_revenue"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_709" />
        </record>
        <record id="account_common_7093" model="account.account.template">
            <field name="code">7093</field>
            <field name="reconcile" eval="False"/>
            <field name="name">"Rappels" sobre ventas de subproductos y residuos</field>
            <field name="user_type_id" ref="account.data_account_type_revenue"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_709" />
        </record>
        <record id="account_common_7094" model="account.account.template">
            <field name="code">7094</field>
            <field name="reconcile" eval="False"/>
            <field name="name">"Rappels" sobre ventas de envases y embalajes</field>
            <field name="user_type_id" ref="account.data_account_type_revenue"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_709" />
        </record>
        <record id="account_common_710" model="account.account.template">
            <field name="code">710</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Variación de existencias de productos en curso</field>
            <field name="user_type_id" ref="account.data_account_type_revenue"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_710" />
        </record>
        <record id="account_common_711" model="account.account.template">
            <field name="code">711</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Variación de existencias de productos semiterminados</field>
            <field name="user_type_id" ref="account.data_account_type_revenue"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_711" />
        </record>
        <record id="account_common_712" model="account.account.template">
            <field name="code">712</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Variación de existencias de productos terminados</field>
            <field name="user_type_id" ref="account.data_account_type_revenue"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_712" />
        </record>
        <record id="account_common_713" model="account.account.template">
            <field name="code">713</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Variación de existencias de subproductos, residuos y materiales recuperados</field>
            <field name="user_type_id" ref="account.data_account_type_revenue"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_713" />
        </record>
        <record id="account_common_730" model="account.account.template">
            <field name="code">730</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Trabajos realizados para el inmovilizado intangible</field>
            <field name="user_type_id" ref="account.data_account_type_revenue"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_730" />
        </record>
        <record id="account_common_731" model="account.account.template">
            <field name="code">731</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Trabajos realizados para el inmovilizado material</field>
            <field name="user_type_id" ref="account.data_account_type_revenue"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_731" />
        </record>
        <record id="account_common_732" model="account.account.template">
            <field name="code">732</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Trabajos realizados en inversiones inmobiliarias</field>
            <field name="user_type_id" ref="account.data_account_type_revenue"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_732" />
        </record>
        <record id="account_common_733" model="account.account.template">
            <field name="code">733</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Trabajos realizados para el inmovilizado material en curso</field>
            <field name="user_type_id" ref="account.data_account_type_revenue"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_733" />
        </record>
        <record id="account_common_740" model="account.account.template">
            <field name="code">740</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Subvenciones, donaciones y legados a la explotación</field>
            <field name="user_type_id" ref="account.data_account_type_revenue"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_740" />
        </record>
        <record id="account_common_746" model="account.account.template">
            <field name="code">746</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Subvenciones, donaciones y legados de capital transferidos al resultado del ejercicio</field>
            <field name="user_type_id" ref="account.data_account_type_revenue"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_746" />
        </record>
        <record id="account_common_747" model="account.account.template">
            <field name="code">747</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Otras subvenciones, donaciones y legados transferidos al resultado del ejercicio</field>
            <field name="user_type_id" ref="account.data_account_type_revenue"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_747" />
        </record>
        <record id="account_common_7510" model="account.account.template">
            <field name="code">7510</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Pérdida transferido (gestor)</field>
            <field name="user_type_id" ref="account.data_account_type_revenue"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_751" />
        </record>
        <record id="account_common_7511" model="account.account.template">
            <field name="code">7511</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Beneficio atribuido (partícipe o asociado no gestor)</field>
            <field name="user_type_id" ref="account.data_account_type_revenue"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_751" />
        </record>
        <record id="account_common_752" model="account.account.template">
            <field name="code">752</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Ingresos por arrendamientos</field>
            <field name="user_type_id" ref="account.data_account_type_revenue"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_752" />
        </record>
        <record id="account_common_753" model="account.account.template">
            <field name="code">753</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Ingresos de propiedad industrial cedida en explotación</field>
            <field name="user_type_id" ref="account.data_account_type_revenue"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_753" />
        </record>
        <record id="account_common_754" model="account.account.template">
            <field name="code">754</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Ingresos por comisiones</field>
            <field name="user_type_id" ref="account.data_account_type_revenue"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_754" />
        </record>
        <record id="account_common_755" model="account.account.template">
            <field name="code">755</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Ingresos por servicios al personal</field>
            <field name="user_type_id" ref="account.data_account_type_revenue"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_755" />
        </record>
        <record id="account_common_759" model="account.account.template">
            <field name="code">759</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Ingresos por servicios diversos</field>
            <field name="user_type_id" ref="account.data_account_type_revenue"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_759" />
        </record>
        <record id="account_common_7600" model="account.account.template">
            <field name="code">7600</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Ingresos de participaciones en instrumentos de patrimonio, empresas del grupo</field>
            <field name="user_type_id" ref="account.data_account_type_revenue"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_760" />
        </record>
        <record id="account_common_7601" model="account.account.template">
            <field name="code">7601</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Ingresos de participaciones en instrumentos de patrimonio, empresas asociadas</field>
            <field name="user_type_id" ref="account.data_account_type_revenue"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_760" />
        </record>
        <record id="account_common_7602" model="account.account.template">
            <field name="code">7602</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Ingresos de participaciones en instrumentos de patrimonio, otras partes vinculadas</field>
            <field name="user_type_id" ref="account.data_account_type_revenue"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_760" />
        </record>
        <record id="account_common_7603" model="account.account.template">
            <field name="code">7603</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Ingresos de participaciones en instrumentos de patrimonio, otras empresas</field>
            <field name="user_type_id" ref="account.data_account_type_revenue"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_760" />
        </record>
        <record id="account_common_7610" model="account.account.template">
            <field name="code">7610</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Ingresos de valores representativos de deuda, empresas del grupo</field>
            <field name="user_type_id" ref="account.data_account_type_revenue"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_761" />
        </record>
        <record id="account_common_7611" model="account.account.template">
            <field name="code">7611</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Ingresos de valores representativos de deuda, empresas asociadas</field>
            <field name="user_type_id" ref="account.data_account_type_revenue"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_761" />
        </record>
        <record id="account_common_7612" model="account.account.template">
            <field name="code">7612</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Ingresos de valores representativos de deuda, otras partes vinculadas</field>
            <field name="user_type_id" ref="account.data_account_type_revenue"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_761" />
        </record>
        <record id="account_common_7613" model="account.account.template">
            <field name="code">7613</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Ingresos de valores representativos de deuda, otras empresas</field>
            <field name="user_type_id" ref="account.data_account_type_revenue"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_761" />
        </record>
        <record id="account_common_76200" model="account.account.template">
            <field name="code">76200</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Ingresos de créditos a largo plazo, empresas del grupo</field>
            <field name="user_type_id" ref="account.data_account_type_revenue"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_762" />
        </record>
        <record id="account_common_76201" model="account.account.template">
            <field name="code">76201</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Ingresos de créditos a largo plazo, empresas asociadas</field>
            <field name="user_type_id" ref="account.data_account_type_revenue"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_762" />
        </record>
        <record id="account_common_76202" model="account.account.template">
            <field name="code">76202</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Ingresos de créditos a largo plazo, otras partes vinculadas</field>
            <field name="user_type_id" ref="account.data_account_type_revenue"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_762" />
        </record>
        <record id="account_common_76203" model="account.account.template">
            <field name="code">76203</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Ingresos de créditos a largo plazo, otras empresas</field>
            <field name="user_type_id" ref="account.data_account_type_revenue"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_762" />
        </record>
        <record id="account_common_76210" model="account.account.template">
            <field name="code">76210</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Ingresos de créditos a corto plazo, empresas del grupo</field>
            <field name="user_type_id" ref="account.data_account_type_revenue"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_762" />
        </record>
        <record id="account_common_76211" model="account.account.template">
            <field name="code">76211</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Ingresos de créditos a corto plazo, empresas asociadas</field>
            <field name="user_type_id" ref="account.data_account_type_revenue"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_762" />
        </record>
        <record id="account_common_76212" model="account.account.template">
            <field name="code">76212</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Ingresos de créditos a corto plazo, otras partes vinculadas</field>
            <field name="user_type_id" ref="account.data_account_type_revenue"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_762" />
        </record>
        <record id="account_common_76213" model="account.account.template">
            <field name="code">76213</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Ingresos de créditos a corto plazo, otras empresas</field>
            <field name="user_type_id" ref="account.data_account_type_revenue"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_762" />
        </record>
        <record id="account_common_7660" model="account.account.template">
            <field name="code">7660</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Beneficios en valores representativos de deuda a largo plazo, empresas del grupo</field>
            <field name="user_type_id" ref="account.data_account_type_revenue"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_766" />
        </record>
        <record id="account_common_7661" model="account.account.template">
            <field name="code">7661</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Beneficios en valores representativos de deuda a largo plazo, empresas asociadas</field>
            <field name="user_type_id" ref="account.data_account_type_revenue"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_766" />
        </record>
        <record id="account_common_7662" model="account.account.template">
            <field name="code">7662</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Beneficios en valores representativos de deuda a largo plazo, otras partes vinculadas</field>
            <field name="user_type_id" ref="account.data_account_type_revenue"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_766" />
        </record>
        <record id="account_common_7663" model="account.account.template">
            <field name="code">7663</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Beneficios en valores representativos de deuda a largo plazo, otras empresas</field>
            <field name="user_type_id" ref="account.data_account_type_revenue"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_766" />
        </record>
        <record id="account_common_7665" model="account.account.template">
            <field name="code">7665</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Beneficios en valores representativos de deuda a corto plazo, empresas del grupo</field>
            <field name="user_type_id" ref="account.data_account_type_revenue"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_766" />
        </record>
        <record id="account_common_7666" model="account.account.template">
            <field name="code">7666</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Beneficios en valores representativos de deuda a corto plazo, empresas asociadas</field>
            <field name="user_type_id" ref="account.data_account_type_revenue"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_766" />
        </record>
        <record id="account_common_7667" model="account.account.template">
            <field name="code">7667</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Beneficios en valores representativos de deuda a corto plazo, otras partes vinculadas</field>
            <field name="user_type_id" ref="account.data_account_type_revenue"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_766" />
        </record>
        <record id="account_common_7668" model="account.account.template">
            <field name="code">7668</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Beneficios en valores representativos de deuda a corto plazo, otras empresas</field>
            <field name="user_type_id" ref="account.data_account_type_revenue"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_766" />
        </record>
        <record id="account_common_768" model="account.account.template">
            <field name="code">768</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Diferencias positivas de cambio</field>
            <field name="user_type_id" ref="account.data_account_type_other_income"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_768" />
        </record>
        <record id="account_common_769" model="account.account.template">
            <field name="code">769</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Otros ingresos financieros</field>
            <field name="user_type_id" ref="account.data_account_type_revenue"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_769" />
        </record>
        <record id="account_common_770" model="account.account.template">
            <field name="code">770</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Beneficios procedentes del inmovilizado intangible</field>
            <field name="user_type_id" ref="account.data_account_type_revenue"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_770" />
        </record>
        <record id="account_common_771" model="account.account.template">
            <field name="code">771</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Beneficios procedentes del inmovilizado material</field>
            <field name="user_type_id" ref="account.data_account_type_revenue"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_771" />
        </record>
        <record id="account_common_772" model="account.account.template">
            <field name="code">772</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Beneficios procedentes de las inversiones inmobiliarias</field>
            <field name="user_type_id" ref="account.data_account_type_revenue"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_772" />
        </record>
        <record id="account_common_7733" model="account.account.template">
            <field name="code">7733</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Beneficios procedentes de participaciones a largo plazo, empresas del grupo</field>
            <field name="user_type_id" ref="account.data_account_type_revenue"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_773" />
        </record>
        <record id="account_common_7734" model="account.account.template">
            <field name="code">7734</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Beneficios procedentes de participaciones a largo plazo, empresas asociadas</field>
            <field name="user_type_id" ref="account.data_account_type_revenue"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_773" />
        </record>
        <record id="account_common_7735" model="account.account.template">
            <field name="code">7735</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Beneficios procedentes de participaciones a largo plazo, otras partes vinculadas</field>
            <field name="user_type_id" ref="account.data_account_type_revenue"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_773" />
        </record>
        <record id="account_common_775" model="account.account.template">
            <field name="code">775</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Beneficos por operaciones con obligaciones propias</field>
            <field name="user_type_id" ref="account.data_account_type_revenue"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_775" />
        </record>
        <record id="account_common_778" model="account.account.template">
            <field name="code">778</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Ingresos excepcionales</field>
            <field name="user_type_id" ref="account.data_account_type_revenue"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_778" />
        </record>
        <record id="account_common_790" model="account.account.template">
            <field name="code">790</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Reversión del deterioro del inmovilizado intangible</field>
            <field name="user_type_id" ref="account.data_account_type_revenue"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_790" />
        </record>
        <record id="account_common_792" model="account.account.template">
            <field name="code">792</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Reversión del deterioro de las inversiones inmobiliarias</field>
            <field name="user_type_id" ref="account.data_account_type_revenue"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_792" />
        </record>
        <record id="account_common_7930" model="account.account.template">
            <field name="code">7930</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Reversión del deterioro de productos terminados y en curso de fabricación</field>
            <field name="user_type_id" ref="account.data_account_type_revenue"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_793" />
        </record>
        <record id="account_common_7931" model="account.account.template">
            <field name="code">7931</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Reversión del deterioro de mercaderías</field>
            <field name="user_type_id" ref="account.data_account_type_revenue"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_793" />
        </record>
        <record id="account_common_7932" model="account.account.template">
            <field name="code">7932</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Reversión del deterioro de materias primas</field>
            <field name="user_type_id" ref="account.data_account_type_revenue"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_793" />
        </record>
        <record id="account_common_7933" model="account.account.template">
            <field name="code">7933</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Reversión del deterioro de otros aprovisionamientos</field>
            <field name="user_type_id" ref="account.data_account_type_revenue"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_793" />
        </record>
        <record id="account_common_7951" model="account.account.template">
            <field name="code">7951</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Exceso de provisión para impuestos</field>
            <field name="user_type_id" ref="account.data_account_type_revenue"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_795" />
        </record>
        <record id="account_common_7952" model="account.account.template">
            <field name="code">7952</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Exceso de provisión para otras responsabilidades</field>
            <field name="user_type_id" ref="account.data_account_type_revenue"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_795" />
        </record>
        <record id="account_common_79544" model="account.account.template">
            <field name="code">79544</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Exceso de provisión por contratos onerosos</field>
            <field name="user_type_id" ref="account.data_account_type_revenue"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_795" />
        </record>
        <record id="account_common_79549" model="account.account.template">
            <field name="code">79549</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Exceso de provisión para otras operaciones comerciales</field>
            <field name="user_type_id" ref="account.data_account_type_revenue"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_795" />
        </record>
        <record id="account_common_7955" model="account.account.template">
            <field name="code">7955</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Exceso de provisión para actuaciones medioambientales</field>
            <field name="user_type_id" ref="account.data_account_type_revenue"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_795" />
        </record>
        <record id="account_common_7960" model="account.account.template">
            <field name="code">7960</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Reversión del deterioro de participaciones en instrumentos de patrimonio neto a largo plazo, empresas del grupo</field>
            <field name="user_type_id" ref="account.data_account_type_revenue"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_796" />
        </record>
        <record id="account_common_7961" model="account.account.template">
            <field name="code">7961</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Reversión del deterioro de participaciones en instrumentos de patrimonio neto a largo plazo, empresas asociadas</field>
            <field name="user_type_id" ref="account.data_account_type_revenue"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_796" />
        </record>
        <record id="account_common_7965" model="account.account.template">
            <field name="code">7965</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Reversión del deterioro de valores representativos de deuda a largo plazo, empresas del grupo</field>
            <field name="user_type_id" ref="account.data_account_type_revenue"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_796" />
        </record>
        <record id="account_common_7966" model="account.account.template">
            <field name="code">7966</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Reversión del deterioro de valores representativos de deuda a largo plazo, empresas asociadas</field>
            <field name="user_type_id" ref="account.data_account_type_revenue"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_796" />
        </record>
        <record id="account_common_7967" model="account.account.template">
            <field name="code">7967</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Reversión del deterioro de valores representativos de deuda a largo plazo, otras partes vinculadas</field>
            <field name="user_type_id" ref="account.data_account_type_revenue"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_796" />
        </record>
        <record id="account_common_7968" model="account.account.template">
            <field name="code">7968</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Reversión del deterioro de valores representativos de deuda a largo plazo, otras empresas</field>
            <field name="user_type_id" ref="account.data_account_type_revenue"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_796" />
        </record>
        <record id="account_common_7970" model="account.account.template">
            <field name="code">7970</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Reversión del deterioro de créditos a largo plazo, empresas del grupo</field>
            <field name="user_type_id" ref="account.data_account_type_revenue"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_797" />
        </record>
        <record id="account_common_7971" model="account.account.template">
            <field name="code">7971</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Reversión del deterioro de créditos a largo plazo, empresas asociadas</field>
            <field name="user_type_id" ref="account.data_account_type_revenue"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_797" />
        </record>
        <record id="account_common_7972" model="account.account.template">
            <field name="code">7972</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Reversión del deterioro de créditos a largo plazo, otras partes vinculadas</field>
            <field name="user_type_id" ref="account.data_account_type_revenue"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_797" />
        </record>
        <record id="account_common_7973" model="account.account.template">
            <field name="code">7973</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Reversión del deterioro de créditos a largo plazo, otras empresas</field>
            <field name="user_type_id" ref="account.data_account_type_revenue"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_797" />
        </record>
        <record id="account_common_7980" model="account.account.template">
            <field name="code">7980</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Reversión del deterioro de participaciones en instrumentos de patrimonio neto a corto plazo, empresas del grupo</field>
            <field name="user_type_id" ref="account.data_account_type_revenue"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_798" />
        </record>
        <record id="account_common_7981" model="account.account.template">
            <field name="code">7981</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Reversión del deterioro de participaciones en instrumentos de patrimonio neto a corto plazo, empresas asociadas</field>
            <field name="user_type_id" ref="account.data_account_type_revenue"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_798" />
        </record>
        <record id="account_common_7985" model="account.account.template">
            <field name="code">7985</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Reversión del deterioro de valores representativos de deuda a corto plazo, empresas del grupo</field>
            <field name="user_type_id" ref="account.data_account_type_revenue"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_798" />
        </record>
        <record id="account_common_7986" model="account.account.template">
            <field name="code">7986</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Reversión del deterioro de valores representativos de deuda a corto plazo, empresas asociadas</field>
            <field name="user_type_id" ref="account.data_account_type_revenue"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_798" />
        </record>
        <record id="account_common_7987" model="account.account.template">
            <field name="code">7987</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Reversión del deterioro de valores representativos de deuda a corto plazo, otras partes vinculadas</field>
            <field name="user_type_id" ref="account.data_account_type_revenue"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_798" />
        </record>
        <record id="account_common_7988" model="account.account.template">
            <field name="code">7988</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Reversión del deterioro de valores representativos de deuda a corto plazo, otras empresas</field>
            <field name="user_type_id" ref="account.data_account_type_revenue"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_798" />
        </record>
        <record id="account_common_7990" model="account.account.template">
            <field name="code">7990</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Reversión del deterioro de créditos a corto plazo, empresas del grupo</field>
            <field name="user_type_id" ref="account.data_account_type_revenue"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_799" />
        </record>
        <record id="account_common_7991" model="account.account.template">
            <field name="code">7991</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Reversión del deterioro de créditos a corto plazo, empresas asociadas</field>
            <field name="user_type_id" ref="account.data_account_type_revenue"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_799" />
        </record>
        <record id="account_common_7992" model="account.account.template">
            <field name="code">7992</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Reversión del deterioro de créditos a corto plazo, otras partes vinculadas</field>
            <field name="user_type_id" ref="account.data_account_type_revenue"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_799" />
        </record>
        <record id="account_common_7993" model="account.account.template">
            <field name="code">7993</field>
            <field name="reconcile" eval="False"/>
            <field name="name">Reversión del deterioro de créditos a corto plazo, otras empresas</field>
            <field name="user_type_id" ref="account.data_account_type_revenue"/>
            <field name="chart_template_id" ref="account_chart_template_common"/>
            <field name="group_id" ref="l10n_es.account_group_799" />
        </record>
    </data>
</odoo>