<?xml version="1.0" encoding="utf-8"?>
<!-- This file is part of Tryton.  The COPYRIGHT file at the top level of
this repository contains the full copyright notices and license terms. -->
<tryton>
    <data>
        <record model="account.account.type.template" id="account_type_template_root">
            <field name="name" lang="de">Universal-Kontentypenplan</field>
            <field name="name" lang="en">Universal Chart of Account Types</field>
            <field name="name" lang="es">Plan de tipos de Cuentas Universal</field>
            <field name="name" lang="fr">Plan de type comptable universel</field>
            <field name="sequence" eval="10"/>
            <field name="statement" eval="None"/>
        </record>

        <record model="account.account.type.template" id="account_type_template_assets">
            <field name="name" lang="de">Aktiva</field>
            <field name="name" lang="en">Assets</field>
            <field name="name" lang="es">Activos</field>
            <field name="name" lang="fr">Actifs</field>
            <field name="parent" ref="account_type_template_root"/>
            <field name="sequence" eval="10"/>
            <field name="statement">balance</field>
        </record>

        <record model="account.account.type.template" id="account_type_template_current_assets">
            <field name="name" lang="de">Umlaufvermögen</field>
            <field name="name" lang="en">Current Assets</field>
            <field name="name" lang="es">Activos corrientes</field>
            <field name="name" lang="fr">Actifs circulant</field>
            <field name="parent" ref="account_type_template_assets"/>
            <field name="sequence" eval="10"/>
            <field name="statement">balance</field>
        </record>

        <record model="account.account.type.template" id="account_type_template_accounts_receivable">
            <field name="name" lang="de">Forderungen aus Lieferungen und Leistungen</field>
            <field name="name" lang="en">Accounts receivable</field>
            <field name="name" lang="es">Cuentas a cobrar</field>
            <field name="name" lang="fr">Comptes clients</field>
            <field name="parent" ref="account_type_template_current_assets"/>
            <field name="sequence" eval="10"/>
            <field name="statement">balance</field>
            <field name="assets" eval="True"/>
            <field name="receivable" eval="True"/>
        </record>

        <record model="account.account.type.template" id="account_type_template_cash">
            <field name="name" lang="de">Barmittel und Barmitteläquivalente</field>
            <field name="name" lang="en">Cash and Cash Equivalents</field>
            <field name="name" lang="es">Efectivo y equivalentes</field>
            <field name="name" lang="fr">Trésorerie et équivalents de trésorerie</field>
            <field name="parent" ref="account_type_template_current_assets"/>
            <field name="sequence" eval="20"/>
            <field name="statement">balance</field>
        </record>

        <record model="account.account.type.template" id="account_type_template_inventories">
            <field name="name" lang="de">Warenbestand</field>
            <field name="name" lang="en">Inventories</field>
            <field name="name" lang="es">Inventarios</field>
            <field name="name" lang="fr">Stocks</field>
            <field name="parent" ref="account_type_template_current_assets"/>
            <field name="sequence" eval="30"/>
            <field name="statement">balance</field>
            <field name="stock" eval="True"/>
        </record>

        <record model="account.account.type.template" id="account_type_template_petty_cash">
            <field name="name" lang="de">Bankguthaben, Portokasse, Kassenbestand</field>
            <field name="name" lang="en">Cash at bank, Petty Cash, Cash On Hand</field>
            <field name="name" lang="es">Efectivo en el banco, caja chica, efectivo en mano</field>
            <field name="name" lang="fr">Espèces à la banque, petite caisse, espèces disponibles</field>
            <field name="parent" ref="account_type_template_current_assets"/>
            <field name="sequence" eval="40"/>
            <field name="statement">balance</field>
        </record>

        <record model="account.account.type.template" id="account_type_template_prepaid_expenses">
            <field name="name" lang="de">Geleistete Anzahlungen für künftige Lieferungen und Leistungen mit einer Restlaufzeit bis 1 Jahr</field>
            <field name="name" lang="en">Prepaid expenses for future services that will be used within a year</field>
            <field name="name" lang="es">Gastos prepagados por servicios futuros que se usaran en un año</field>
            <field name="name" lang="fr">Dépenses payées d'avance pour des services futurs qui seront utilisés dans un délai d'un an</field>
            <field name="parent" ref="account_type_template_current_assets"/>
            <field name="sequence" eval="50"/>
            <field name="statement">balance</field>
            <field name="assets" eval="True"/>
        </record>

        <record model="account.account.type.template" id="account_type_template_revenue_earned_in_arrears">
            <field name="name" lang="de">Rückständige Einnahmen (antizipative Einnahmen) für geleistete, aber noch nicht abgerechnete Leistungen für das Jahr</field>
            <field name="name" lang="en">Revenue Earned In Arrears (Accrued Revenue) for services done but not yet received for the year</field>
            <field name="name" lang="es">Ingresos devengados por servicios prestados pero todavía no recibidos para el año actual</field>
            <field name="name" lang="fr">Revenus gagnés à terme échu (revenus courus) pour services rendus mais pas encore reçus pour l'année</field>
            <field name="parent" ref="account_type_template_current_assets"/>
            <field name="sequence" eval="60"/>
            <field name="statement">balance</field>
        </record>

        <record model="account.account.type.template" id="account_type_template_loan_to_more">
            <field name="name" lang="de">Gewährte Darlehen (weniger als eine Finanzperiode)</field>
            <field name="name" lang="en">Loan To (Less than one financial period)</field>
            <field name="name" lang="es">Préstamos a (Menos de un período financiero)</field>
            <field name="name" lang="fr">Prêts (moins d'un exercice financier)</field>
            <field name="parent" ref="account_type_template_current_assets"/>
            <field name="sequence" eval="70"/>
            <field name="statement">balance</field>
        </record>

        <record model="account.account.type.template" id="account_type_template_non_current_assets">
            <field name="name" lang="de">Anlagevermögen</field>
            <field name="name" lang="en">Non-current Assets</field>
            <field name="name" lang="es">Activos no corrientes</field>
            <field name="name" lang="fr">Actifs non courants</field>
            <field name="parent" ref="account_type_template_assets"/>
            <field name="sequence" eval="20"/>
            <field name="statement">balance</field>
            <field name="assets" eval="True"/>
        </record>

        <record model="account.account.type.template" id="account_type_template_property">
            <field name="name" lang="de">Sachanlagen und Ausrüstung</field>
            <field name="name" lang="en">Property, Plant and Equipment</field>
            <field name="name" lang="es">Inmovilizado material</field>
            <field name="name" lang="fr">Immobilisations corporelles</field>
            <field name="parent" ref="account_type_template_non_current_assets"/>
            <field name="sequence" eval="10"/>
            <field name="statement">balance</field>
            <field name="assets" eval="True"/>
        </record>

        <record model="account.account.type.template" id="account_type_template_investment_property">
            <field name="name" lang="de">Als Finanzinvestition gehaltene Immobilien, wie z. B. zu Anlagezwecken gehaltene Grundstücke</field>
            <field name="name" lang="en">Investment property, such as real estate held for investment purposes</field>
            <field name="name" lang="es">Propiedades de inversión como bienes mantenidos con fines de inversión</field>
            <field name="name" lang="fr">Biens d’investissement, tels que des biens immobiliers détenus à des fins d’investissement</field>
            <field name="parent" ref="account_type_template_non_current_assets"/>
            <field name="sequence" eval="20"/>
            <field name="statement">balance</field>
            <field name="assets" eval="True"/>
        </record>

        <record model="account.account.type.template" id="account_type_template_intangible_assets">
            <field name="name" lang="de">Immaterielle Vermögenswerte wie Patente, Urheberrechte und Firmenwert</field>
            <field name="name" lang="en">Intangible assets, such as patents, copyrights and goodwill</field>
            <field name="name" lang="es">Activos intangibles, como patentes, derechos de autor y fondo de comercio</field>
            <field name="name" lang="fr">Immobilisations incorporels, tels que brevets, droits d’auteur et fonds de commerce</field>
            <field name="parent" ref="account_type_template_non_current_assets"/>
            <field name="sequence" eval="30"/>
            <field name="statement">balance</field>
            <field name="assets" eval="True"/>
        </record>

        <record model="account.account.type.template" id="account_type_template_financial_assets">
            <field name="name" lang="de">Finanzielle Vermögenswerte (ohne nach der Equity-Methode bilanzierte Beteiligungen, Forderungen aus Lieferungen und Leistungen sowie Zahlungsmittel und Zahlungsmitteläquivalente), wie z. B. Wechselforderungen</field>
            <field name="name" lang="en">Financial assets (excluding investments accounted for using the equity method, accounts receivables, and cash and cash equivalents), such as notes receivables</field>
            <field name="name" lang="es">Activos financieros (excluidas las inversiones contabilizadas utilizando el método de la participación, las cuentas por cobrar y el efectivo y equivalentes de efectivo), como los pagarés por cobrar</field>
            <field name="name" lang="fr">Immobilisations financiers (à l'exclusion des investissements comptabilisés selon la méthode de la mise en équivalence, des comptes clients et de la trésorerie et des équivalents de trésorerie), tels que les effets à recevoir</field>
            <field name="parent" ref="account_type_template_non_current_assets"/>
            <field name="sequence" eval="40"/>
            <field name="statement">balance</field>
            <field name="assets" eval="True"/>
        </record>

        <record model="account.account.type.template" id="account_type_template_investments">
            <field name="name" lang="de">Nach der Equity-Methode bilanzierte Beteiligungen</field>
            <field name="name" lang="en">Investments accounted for using the equity method</field>
            <field name="name" lang="es">Inversiones contabilizadas utilizando el método de la participación</field>
            <field name="name" lang="fr">Investissements comptabilisés selon la méthode de la mise en équivalence</field>
            <field name="parent" ref="account_type_template_non_current_assets"/>
            <field name="sequence" eval="50"/>
            <field name="statement">balance</field>
            <field name="assets" eval="True"/>
        </record>

        <record model="account.account.type.template" id="account_type_template_biological_assets">
            <field name="name" lang="de">Biologische Vermögenswerte, d. h. lebende Pflanzen oder Tiere.</field>
            <field name="name" lang="en">Biological assets, which are living plants or animals.</field>
            <field name="name" lang="es">Activos biológicos, que son plantas o animales vivos.</field>
            <field name="name" lang="fr">Les actifs biologiques, qui sont des plantes ou des animaux vivants.</field>
            <field name="parent" ref="account_type_template_non_current_assets"/>
            <field name="sequence" eval="60"/>
            <field name="statement">balance</field>
            <field name="assets" eval="True"/>
        </record>

        <record model="account.account.type.template" id="account_type_template_loan_to_less">
            <field name="name" lang="de">Gewährte Darlehen (mehr als eine Finanzperiode)</field>
            <field name="name" lang="en">Loan To (More than one financial period)</field>
            <field name="name" lang="es">Préstamos a (Más de un período financiero)</field>
            <field name="name" lang="fr">Prêts (plus d'une période financière)</field>
            <field name="parent" ref="account_type_template_non_current_assets"/>
            <field name="sequence" eval="70"/>
            <field name="statement">balance</field>
            <field name="assets" eval="True"/>
        </record>

        <record model="account.account.type.template" id="account_type_template_current_liabilities">
            <field name="name" lang="de">Passiva</field>
            <field name="name" lang="en">Liabilities</field>
            <field name="name" lang="es">Pasivo</field>
            <field name="name" lang="fr">Passif</field>
            <field name="sequence" eval="20"/>
            <field name="parent" ref="account_type_template_root"/>
            <field name="statement">balance</field>
        </record>

        <record model="account.account.type.template" id="account_type_template_payable">
            <field name="name" lang="de">Verbindlichkeiten aus Lieferungen und Leistungen</field>
            <field name="name" lang="en">Accounts payable</field>
            <field name="name" lang="es">Cuentas a pagar</field>
            <field name="name" lang="fr">Comptes fournisseurs</field>
            <field name="parent" ref="account_type_template_current_liabilities"/>
            <field name="sequence" eval="10"/>
            <field name="statement">balance</field>
            <field name="payable" eval="True"/>
        </record>

        <record model="account.account.type.template" id="account_type_template_provisions">
            <field name="name" lang="de">Rückstellungen für Gewährleistungen oder Gerichtsentscheidungen (wahrscheinliche und messbare Eventualverbindlichkeiten)</field>
            <field name="name" lang="en">Provisions for warranties or court decisions (contingent liabilities that are both probable and measurable)</field>
            <field name="name" lang="es">Provisiones para garantías o decisiones judiciales (pasivos contingentes que son probables y medibles)</field>
            <field name="name" lang="fr">Provisions pour garanties ou décisions judiciaires (passifs éventuels à la fois probables et mesurables)</field>
            <field name="parent" ref="account_type_template_current_liabilities"/>
            <field name="sequence" eval="20"/>
            <field name="statement">balance</field>
        </record>

        <record model="account.account.type.template" id="account_type_template_financial_liabilities">
            <field name="name" lang="de">Finanzielle Verbindlichkeiten (ohne Rückstellungen und Verbindlichkeiten aus Lieferungen und Leistungen), wie Schuldscheine und Unternehmensanleihen</field>
            <field name="name" lang="en">Financial liabilities (excluding provisions and accounts payables), such as promissory notes and corporate bonds</field>
            <field name="name" lang="es">Pasivos financieros (excluidas provisiones y cuentas por pagar), como pagarés y bonos corporativos</field>
            <field name="name" lang="fr">Passifs financiers (hors provisions et comptes créditeurs), tels que billets à ordre et obligations d'entreprises</field>
            <field name="parent" ref="account_type_template_current_liabilities"/>
            <field name="sequence" eval="30"/>
            <field name="statement">balance</field>
        </record>

        <record model="account.account.type.template" id="account_type_template_current_tax">
            <field name="name" lang="de">Verbindlichkeiten und Vermögenswerte für laufende Steuern</field>
            <field name="name" lang="en">Liabilities and assets for current tax</field>
            <field name="name" lang="es">Pasivos y activos por impuestos corrientes</field>
            <field name="name" lang="fr">Passifs et actifs pour l'impôt courant</field>
            <field name="parent" ref="account_type_template_current_liabilities"/>
            <field name="sequence" eval="40"/>
            <field name="statement">balance</field>
        </record>

        <record model="account.account.type.template" id="account_type_template_deferred_tax">
            <field name="name" lang="de">Latente Steuerverbindlichkeiten und latente Steueransprüche</field>
            <field name="name" lang="en">Deferred tax liabilities and deferred tax assets</field>
            <field name="name" lang="es">Pasivos y activos por impuestos diferidos</field>
            <field name="name" lang="fr">Passifs d'impôts différés et actifs d'impôts différés</field>
            <field name="parent" ref="account_type_template_current_liabilities"/>
            <field name="sequence" eval="50"/>
            <field name="statement">balance</field>
        </record>

        <record model="account.account.type.template" id="account_type_template_unearned_revenue">
            <field name="name" lang="de">Noch nicht realisierte Einnahmen für von Kunden bezahlte, aber noch nicht erbrachte Dienstleistungen</field>
            <field name="name" lang="en">Unearned revenue for services paid for by customers but not yet provided</field>
            <field name="name" lang="es">Ingresos no devengados por servicios pagados por los clientes pero que aún no se han prestado</field>
            <field name="name" lang="fr">Revenus non gagnés pour les services payés par les clients mais pas encore fournis</field>
            <field name="parent" ref="account_type_template_current_liabilities"/>
            <field name="sequence" eval="60"/>
            <field name="statement">balance</field>
        </record>

        <record model="account.account.type.template" id="account_type_template_interests">
            <field name="name" lang="de">Zinsen auf Anleihen</field>
            <field name="name" lang="en">Interests on loan stock</field>
            <field name="name" lang="es">Intereses sobre acciones prestadas</field>
            <field name="name" lang="fr">Intérêts sur les prêts en actions</field>
            <field name="parent" ref="account_type_template_current_liabilities"/>
            <field name="sequence" eval="70"/>
            <field name="statement">balance</field>
        </record>

        <record model="account.account.type.template" id="account_type_template_creditor_equity">
            <field name="name" lang="de">Eigenkapital der Gläubiger</field>
            <field name="name" lang="en">Creditors' equity</field>
            <field name="name" lang="es">Fondos propios de los acreedores</field>
            <field name="name" lang="fr">Capitaux propres des créanciers</field>
            <field name="parent" ref="account_type_template_current_liabilities"/>
            <field name="sequence" eval="80"/>
            <field name="statement">balance</field>
        </record>

        <record model="account.account.type.template" id="account_type_template_equity">
            <field name="name" lang="de">Eigenkapital / Kapital</field>
            <field name="name" lang="en">Equity / capital</field>
            <field name="name" lang="es">Fondos propios / capital</field>
            <field name="name" lang="fr">Capitaux propres</field>
            <field name="parent" ref="account_type_template_root"/>
            <field name="sequence" eval="30"/>
            <field name="statement">balance</field>
        </record>

        <record model="account.account.type.template" id="account_type_template_capital">
            <field name="name" lang="de">Gezeichnetes Kapital und Rücklagen, die den Anteilseignern des Mutterunternehmens zuzurechnen sind (Kontrollbeteiligung)</field>
            <field name="name" lang="en">Issued capital and reserves attributable to equity holders of the parent company (controlling interest)</field>
            <field name="name" lang="es">Capital emitido y reservas atribuibles a los accionistas de la sociedad dominante (participación controladora)</field>
            <field name="name" lang="fr">Capital émis et réserves attribuables aux actionnaires de la société mère (participation majoritaire)</field>
            <field name="parent" ref="account_type_template_equity"/>
            <field name="sequence" eval="10"/>
            <field name="statement">balance</field>
        </record>

        <record model="account.account.type.template" id="account_type_template_non_controlling_interest">
            <field name="name" lang="de">Nicht beherrschende Anteile am Eigenkapital</field>
            <field name="name" lang="en">Non-controlling interest in equity</field>
            <field name="name" lang="es">Participación minoritaria en el capital</field>
            <field name="name" lang="fr">Participation sans contrôle dans les capitaux propres</field>
            <field name="parent" ref="account_type_template_equity"/>
            <field name="sequence" eval="20"/>
            <field name="statement">balance</field>
        </record>

        <record model="account.account.type.template" id="account_type_template_profit_loss">
            <field name="name" lang="de">Gewinn oder Verlust der laufenden Periode</field>
            <field name="name" lang="en">Current Period Profit or Lost</field>
            <field name="name" lang="es">Pérdidas y ganancias ejercicio actual</field>
            <field name="name" lang="fr">Bénéfice ou perte de la période en cours</field>
            <field name="sequence" eval="30"/>
            <field name="parent" ref="account_type_template_equity"/>
            <field name="statement">income</field>
        </record>

        <record model="account.account.type.template" id="account_type_template_operating_section">
            <field name="name" lang="de">Operativer Bereich</field>
            <field name="name" lang="en">Operating section</field>
            <field name="name" lang="es">Sección operativa</field>
            <field name="name" lang="fr">Section Opérationnelle</field>
            <field name="sequence" eval="10"/>
            <field name="parent" ref="account_type_template_profit_loss"/>
            <field name="statement">income</field>
        </record>

        <record model="account.account.type.template" id="account_type_template_revenue">
            <field name="name" lang="de">Ertrag</field>
            <field name="name" lang="en">Revenue</field>
            <field name="name" lang="es">Ingresos</field>
            <field name="name" lang="fr">Revenu</field>
            <field name="parent" ref="account_type_template_operating_section"/>
            <field name="sequence" eval="10"/>
            <field name="statement">income</field>
            <field name="revenue" eval="True"/>
        </record>

        <record model="account.account.type.template" id="account_type_template_expenses">
            <field name="name" lang="de">Aufwand</field>
            <field name="name" lang="en">Expenses</field>
            <field name="name" lang="es">Gastos</field>
            <field name="name" lang="fr">Dépenses</field>
            <field name="parent" ref="account_type_template_profit_loss"/>
            <field name="sequence" eval="20"/>
            <field name="statement">income</field>
            <field name="expense" eval="True"/>
        </record>

        <record model="account.account.type.template" id="account_type_template_cos">
            <field name="name" lang="de">Kosten der Warenabgabe</field>
            <field name="name" lang="en">Cost of Sales</field>
            <field name="name" lang="es">Costes de ventas</field>
            <field name="name" lang="fr">Coût des ventes</field>
            <field name="parent" ref="account_type_template_expenses"/>
            <field name="sequence" eval="10"/>
            <field name="statement">income</field>
            <field name="expense" eval="True"/>
        </record>

        <record model="account.account.type.template" id="account_type_template_sga">
            <field name="name" lang="de">Vertriebs-, Allgemein- und Verwaltungskosten</field>
            <field name="name" lang="en">Selling, General and Administrative expenses</field>
            <field name="name" lang="es">Gastos de venta, generales y administrativos</field>
            <field name="name" lang="fr">Frais de vente, généraux et administratifs</field>
            <field name="parent" ref="account_type_template_expenses"/>
            <field name="sequence" eval="20"/>
            <field name="statement">income</field>
            <field name="stock" eval="True"/>
        </record>

        <record model="account.account.type.template" id="account_type_template_depreciation">
            <field name="name" lang="de">Abschreibungen / Amortisation</field>
            <field name="name" lang="en">Depreciation / amortisation</field>
            <field name="name" lang="es">Depreciación / amortización</field>
            <field name="name" lang="fr">Dépréciation / amortissement</field>
            <field name="parent" ref="account_type_template_expenses"/>
            <field name="sequence" eval="30"/>
            <field name="statement">income</field>
        </record>

        <record model="account.account.type.template" id="account_type_template_rd">
            <field name="name" lang="de">Forschungs- &amp; Entwicklungskosten</field>
            <field name="name" lang="en">Research &amp; Development expenses</field>
            <field name="name" lang="es">Gastos de investigación y desarrollo</field>
            <field name="name" lang="fr">Dépenses de recherche et développement</field>
            <field name="parent" ref="account_type_template_expenses"/>
            <field name="sequence" eval="40"/>
            <field name="statement">income</field>
        </record>

        <record model="account.account.type.template" id="account_type_template_non_operating_section">
            <field name="name" lang="de">Nicht-operativer Bereich</field>
            <field name="name" lang="en">Non-operating section</field>
            <field name="name" lang="es">Sección no operativa</field>
            <field name="name" lang="fr">Section non opérationnelle</field>
            <field name="parent" ref="account_type_template_profit_loss"/>
            <field name="sequence" eval="30"/>
            <field name="statement">income</field>
        </record>

        <record model="account.account.type.template" id="account_type_template_other_revenues">
            <field name="name" lang="de">Sonstige Erträge oder Gewinne</field>
            <field name="name" lang="en">Other revenues or gains</field>
            <field name="name" lang="es">Otros ingresos o ganancias</field>
            <field name="name" lang="fr">Autres revenus ou gains</field>
            <field name="parent" ref="account_type_template_non_operating_section"/>
            <field name="sequence" eval="10"/>
            <field name="statement">income</field>
        </record>

        <record model="account.account.type.template" id="account_type_template_other_expenses">
            <field name="name" lang="de">Sonstige Aufwendungen oder Verluste</field>
            <field name="name" lang="en">Other expenses or losses</field>
            <field name="name" lang="es">Otros gastos o pérdidas</field>
            <field name="name" lang="fr">Autres dépenses ou pertes</field>
            <field name="parent" ref="account_type_template_non_operating_section"/>
            <field name="sequence" eval="20"/>
            <field name="statement">income</field>
        </record>

        <record model="account.account.type.template" id="account_type_template_finance_costs">
            <field name="name" lang="de">Finanzierungskosten</field>
            <field name="name" lang="en">Finance costs</field>
            <field name="name" lang="es">Costos financieros</field>
            <field name="name" lang="fr">Coûts financiers</field>
            <field name="parent" ref="account_type_template_non_operating_section"/>
            <field name="sequence" eval="30"/>
            <field name="statement">income</field>
        </record>

        <record model="account.account.type.template" id="account_type_template_income_tax_expense">
            <field name="name" lang="de">Ertragssteueraufwand</field>
            <field name="name" lang="en">Income tax expense</field>
            <field name="name" lang="es">Gasto por impuesto de beneficios</field>
            <field name="name" lang="fr">Charge d'impôt sur le résultat</field>
            <field name="parent" ref="account_type_template_non_operating_section"/>
            <field name="sequence" eval="40"/>
            <field name="statement">income</field>
        </record>

        <record model="account.account.type.template" id="account_type_template_irregular_items">
            <field name="name" lang="de">Unregelmäßige Posten</field>
            <field name="name" lang="en">Irregular items</field>
            <field name="name" lang="es">Artículos irregulares</field>
            <field name="name" lang="fr">Éléments irréguliers</field>
            <field name="parent" ref="account_type_template_profit_loss"/>
            <field name="sequence" eval="40"/>
            <field name="statement">income</field>
        </record>

        <record model="account.account.type.template" id="account_type_template_discontinued_operations">
            <field name="name" lang="de">Aufgegebene Geschäftsbereiche</field>
            <field name="name" lang="en">Discontinued operations</field>
            <field name="name" lang="es">Operaciones descontinuadas</field>
            <field name="name" lang="fr">Activités abandonnées</field>
            <field name="parent" ref="account_type_template_irregular_items"/>
            <field name="sequence" eval="10"/>
            <field name="statement">income</field>
        </record>

        <record model="account.account.type.template" id="account_type_template_off_balance">
            <field name="name" lang="de">Bilanzneutrale Positionen</field>
            <field name="name" lang="en">Off-Balance</field>
            <field name="name" lang="es">Fuera balance</field>
            <field name="name" lang="fr">Hors bilan</field>
            <field name="parent" ref="account_type_template_root"/>
            <field name="sequence" eval="40"/>
            <field name="statement">off-balance</field>
        </record>
    </data>
    <data>
        <record model="account.account.template" id="account_template_root">
            <field name="name" lang="de">Universal-Kontenplan</field>
            <field name="name" lang="en">Universal Chart of Accounts</field>
            <field name="name" lang="es">Plan de cuentas universal</field>
            <field name="name" lang="fr">Plan comptable universel</field>
            <field name="type" ref="account_type_template_root"/>
            <field name="closed" eval="True"/>
        </record>
    </data>
    <data  grouped="1">
        <record model="account.account.template" id="account_template_1_0_0">
            <field name="code">1.0.0</field>
            <field name="name" lang="de">Aktiva</field>
            <field name="name" lang="en">Assets</field>
            <field name="name" lang="es">Activos</field>
            <field name="name" lang="fr">Actifs</field>
            <field name="parent" ref="account_template_root"/>
        </record>

        <record model="account.account.template" id="account_template_2_0_0">
            <field name="code">2.0.0</field>
            <field name="name" lang="de">Passiva</field>
            <field name="name" lang="en">Liabilities</field>
            <field name="name" lang="es">Pasivos</field>
            <field name="name" lang="fr">Dettes</field>
            <field name="parent" ref="account_template_root"/>
        </record>

        <record model="account.account.template" id="account_template_3_0_0">
            <field name="code">3.0.0</field>
            <field name="name" lang="de">Kapital</field>
            <field name="name" lang="en">Equity</field>
            <field name="name" lang="es">Capital</field>
            <field name="name" lang="fr">Capitaux propres</field>
            <field name="parent" ref="account_template_root"/>
        </record>

        <record model="account.account.template" id="account_template_4_0_0">
            <field name="code">4.0.0</field>
            <field name="name" lang="de">Ertrag</field>
            <field name="name" lang="en">Revenue</field>
            <field name="name" lang="es">Ingresos</field>
            <field name="name" lang="fr">Revenu</field>
            <field name="parent" ref="account_template_root"/>
        </record>

        <record model="account.account.template" id="account_template_5_0_0">
            <field name="code">5.0.0</field>
            <field name="name" lang="de">Aufwand</field>
            <field name="name" lang="en">Expenses</field>
            <field name="name" lang="es">Gastos</field>
            <field name="name" lang="fr">Dépenses</field>
            <field name="parent" ref="account_template_root"/>
        </record>

        <record model="account.account.template" id="account_template_6_0_0">
            <field name="code">6.0.0</field>
            <field name="name" lang="de">Sonstige (nichtoperative) Erträge und Aufwendungen</field>
            <field name="name" lang="en">Other (Non-Operating) Income And Expenses</field>
            <field name="name" lang="es">Otros (No operativos) Ingresos y gastos</field>
            <field name="name" lang="fr">Autres revenus et dépenses (hors exploitation)</field>
            <field name="parent" ref="account_template_root"/>
        </record>
    </data>
    <data grouped="1">
        <record model="account.account.template" id="account_template_1_1_0">
            <field name="code">1.1.0</field>
            <field name="name" lang="de">Barmittel und Finanzanlagen</field>
            <field name="name" lang="en">Cash And Financial Assets</field>
            <field name="name" lang="es">Efectivo y activos financieros</field>
            <field name="name" lang="fr">Trésorerie et actifs financiers</field>
            <field name="parent" ref="account_template_1_0_0"/>
        </record>

        <record model="account.account.template" id="account_template_1_2_0">
            <field name="code">1.2.0</field>
            <field name="name" lang="de">Forderungen und Verträge</field>
            <field name="name" lang="en">Receivables And Contracts</field>
            <field name="name" lang="es">Contratos y cuentas a cobrar</field>
            <field name="name" lang="fr">Créances et contrats</field>
            <field name="parent" ref="account_template_1_0_0"/>
        </record>

        <record model="account.account.template" id="account_template_1_3_0">
            <field name="code">1.3.0</field>
            <field name="name" lang="de">Warenbestand</field>
            <field name="name" lang="en">Inventory</field>
            <field name="name" lang="es">Inventario</field>
            <field name="name" lang="fr">Stock</field>
            <field name="parent" ref="account_template_1_0_0"/>
        </record>

        <record model="account.account.template" id="account_template_1_4_0">
            <field name="code">1.4.0</field>
            <field name="name" lang="de">Aktive Rechnungsabgrenzungposten und zusätzliche Vermögenswerte</field>
            <field name="name" lang="en">Accruals And Additional Assets</field>
            <field name="name" lang="es">Devengos y activos adicionales</field>
            <field name="name" lang="fr">Régularisation et actifs supplémentaires</field>
            <field name="parent" ref="account_template_1_0_0"/>
        </record>

        <record model="account.account.template" id="account_template_1_5_0">
            <field name="code">1.5.0</field>
            <field name="name" lang="de">Sachanlagen und Ausrüstung</field>
            <field name="name" lang="en">Property, Plant And Equipment</field>
            <field name="name" lang="es">Inmovilizado material</field>
            <field name="name" lang="fr">Immobilisations corporelles</field>
            <field name="parent" ref="account_template_1_0_0"/>
            <field name="type" ref="account_type_template_property"/>
            <field name="closed" eval="True"/>
        </record>

        <record model="account.account.template" id="account_template_1_6_0">
            <field name="code">1.6.0</field>
            <field name="name" lang="de">Kumulierte Abschreibungen und Wertminderungen auf Sachanlagen und Ausrüstung</field>
            <field name="name" lang="en">Property, Plant And Equipment Accumulated Depreciation And Depletion</field>
            <field name="name" lang="es">Amortización acumulada inmovilizado material</field>
            <field name="name" lang="fr">Amortissement et épuisement cumulé des immobilisations corporelles</field>
            <field name="parent" ref="account_template_1_0_0"/>
            <field name="type" ref="account_type_template_depreciation"/>
            <field name="closed" eval="True"/>
        </record>

        <record model="account.account.template" id="account_template_1_7_0">
            <field name="code">1.7.0</field>
            <field name="name" lang="de">Immaterielle Vermögenswerte (ohne Goodwill)</field>
            <field name="name" lang="en">Intangible Assets (Excluding Goodwill)</field>
            <field name="name" lang="es">Inmovilizado inmaterial (Excluido el fondo de comercio)</field>
            <field name="name" lang="fr">Actifs incorporels (hors goodwill)</field>
            <field name="parent" ref="account_template_1_0_0"/>
            <field name="type" ref="account_type_template_intangible_assets"/>
            <field name="closed" eval="True"/>
        </record>

        <record model="account.account.template" id="account_template_1_8_0">
            <field name="code">1.8.0</field>
            <field name="name" lang="de">Kumulierte Amortisation auf immaterielle Vermögenswerte</field>
            <field name="name" lang="en">Intangible Assets Accumulated Amortization</field>
            <field name="name" lang="es">Amortización acumulada inmovilizado inmaterial</field>
            <field name="name" lang="fr">Amortissement cumulé des actifs incorporels</field>
            <field name="parent" ref="account_template_1_0_0"/>
            <field name="type" ref="account_type_template_intangible_assets"/>
            <field name="closed" eval="True"/>
        </record>

        <record model="account.account.template" id="account_template_1_9_0">
            <field name="code">1.9.0</field>
            <field name="name" lang="de">Firmenwert</field>
            <field name="name" lang="en">Goodwill</field>
            <field name="name" lang="es">Fondo de comercio</field>
            <field name="name" lang="fr">Goodwill</field>
            <field name="parent" ref="account_template_1_0_0"/>
            <field name="type" ref="account_type_template_intangible_assets"/>
            <field name="closed" eval="True"/>
        </record>

        <record model="account.account.template" id="account_template_2_1_0">
            <field name="code">2.1.0</field>
            <field name="name" lang="de">Verbindlichkeiten</field>
            <field name="name" lang="en">Payables</field>
            <field name="name" lang="es">Cuentas a pagar</field>
            <field name="name" lang="fr">Fournisseurs</field>
            <field name="parent" ref="account_template_2_0_0"/>
            <field name="type" ref="account_type_template_payable"/>
            <field name="closed" eval="True"/>
        </record>

        <record model="account.account.template" id="account_template_2_2_0">
            <field name="code">2.2.0</field>
            <field name="name" lang="de">Passive Rechnungsabgrenzungposten und sonstige Verbindlichkeiten</field>
            <field name="name" lang="en">Accruals And Other Liabilities</field>
            <field name="name" lang="es">Devengos y otros pasivos</field>
            <field name="name" lang="fr">Comptes de régularisation et autres dettes</field>
            <field name="parent" ref="account_template_2_0_0"/>
        </record>

        <record model="account.account.template" id="account_template_2_3_0">
            <field name="code">2.3.0</field>
            <field name="name" lang="de">Finanzielle Verbindlichkeiten</field>
            <field name="name" lang="en">Financial Liabilities</field>
            <field name="name" lang="es">Pasivo financiero</field>
            <field name="name" lang="fr">Dettes financières</field>
            <field name="parent" ref="account_template_2_0_0"/>
            <field name="type" ref="account_type_template_financial_liabilities"/>
            <field name="closed" eval="True"/>
        </record>

        <record model="account.account.template" id="account_template_2_4_0">
            <field name="code">2.4.0</field>
            <field name="name" lang="de">Rückstellungen (Eventualverbindlichkeiten)</field>
            <field name="name" lang="en">Provisions (Contingencies)</field>
            <field name="name" lang="es">Provisiones (Contingencias)</field>
            <field name="name" lang="fr">Provisions (imprévus)</field>
            <field name="parent" ref="account_template_2_0_0"/>
            <field name="type" ref="account_type_template_provisions"/>
            <field name="closed" eval="True"/>
        </record>

        <record model="account.account.template" id="account_template_3_1_0">
            <field name="code">3.1.0</field>
            <field name="name" lang="de">Eigenkapital (den Eigentümern des Mutterunternehmens zuzurechnen)</field>
            <field name="name" lang="en">Owners Equity (Attributable To Owners Of Parent)</field>
            <field name="name" lang="es">Capital de los propietarios (atribuible a los propietarios de la sociedad dominante</field>
            <field name="name" lang="fr">Capitaux propres (attribuables aux propriétaires de la société mère)</field>
            <field name="parent" ref="account_template_3_0_0"/>
            <field name="type" ref="account_type_template_capital"/>
            <field name="closed" eval="True"/>
        </record>

        <record model="account.account.template" id="account_template_3_2_0">
            <field name="code">3.2.0</field>
            <field name="name" lang="de">Gewinnrücklagen</field>
            <field name="name" lang="en">Retained Earnings</field>
            <field name="name" lang="es">Ganancias retenidas</field>
            <field name="name" lang="fr">Bénéfices non répartis</field>
            <field name="parent" ref="account_template_3_0_0"/>
            <field name="type" ref="account_type_template_capital"/>
            <field name="closed" eval="True"/>
        </record>

        <record model="account.account.template" id="account_template_3_3_0">
            <field name="code">3.3.0</field>
            <field name="name" lang="de">Kumuliertes sonstiges Gesamtergebnis</field>
            <field name="name" lang="en">Accumulated Other Comprehensive Income</field>
            <field name="name" lang="es">Otros resultados integrales acumulados</field>
            <field name="name" lang="fr">Autres éléments du résultat global cumulés</field>
            <field name="parent" ref="account_template_3_0_0"/>
            <field name="type" ref="account_type_template_capital"/>
            <field name="closed" eval="True"/>
        </record>

        <record model="account.account.template" id="account_template_3_4_0">
            <field name="code">3.4.0</field>
            <field name="name" lang="de">Sonstige Eigenkapitalposten</field>
            <field name="name" lang="en">Other Equity Items</field>
            <field name="name" lang="es">Otros articulos del capital</field>
            <field name="name" lang="fr">Autres éléments de capitaux propres</field>
            <field name="parent" ref="account_template_3_0_0"/>
            <field name="type" ref="account_type_template_capital"/>
            <field name="closed" eval="True"/>
        </record>

        <record model="account.account.template" id="account_template_3_5_0">
            <field name="code">3.5.0</field>
            <field name="name" lang="de">Nicht beherrschende (Minderheits-) Anteile</field>
            <field name="name" lang="en">Noncontrolling (Minority) Interest</field>
            <field name="name" lang="es">Intereses no controladores (minoritarios)</field>
            <field name="name" lang="fr">Participation sans contrôle (minoritaire)</field>
            <field name="parent" ref="account_template_3_0_0"/>
            <field name="type" ref="account_type_template_non_controlling_interest"/>
            <field name="closed" eval="True"/>
        </record>

        <record model="account.account.template" id="account_template_4_1_0">
            <field name="code">4.1.0</field>
            <field name="name" lang="de">Realisiert zum Zeitpunkt</field>
            <field name="name" lang="en">Recognized Point Of Time</field>
            <field name="name" lang="es">Reconocidos en el punto del tiempo</field>
            <field name="name" lang="fr">Reconnus à un moment donné</field>
            <field name="parent" ref="account_template_4_0_0"/>
            <field name="type" ref="account_type_template_revenue"/>
            <field name="closed" eval="True"/>
        </record>

        <record model="account.account.template" id="account_template_4_2_0">
            <field name="code">4.2.0</field>
            <field name="name" lang="de">Realisierung im Zeitverlauf</field>
            <field name="name" lang="en">Recognized Over Time</field>
            <field name="name" lang="es">Reconocido a lo largo del tiempo</field>
            <field name="name" lang="fr">Reconnus au fil du temps</field>
            <field name="parent" ref="account_template_4_0_0"/>
            <field name="type" ref="account_type_template_revenue"/>
            <field name="closed" eval="True"/>
        </record>

        <record model="account.account.template" id="account_template_4_3_0">
            <field name="code">4.3.0</field>
            <field name="name" lang="de">Berichtigungen</field>
            <field name="name" lang="en">Adjustments</field>
            <field name="name" lang="es">Ajustes</field>
            <field name="name" lang="fr">Ajustements</field>
            <field name="parent" ref="account_template_4_0_0"/>
            <field name="type" ref="account_type_template_revenue"/>
            <field name="closed" eval="True"/>
        </record>

        <record model="account.account.template" id="account_template_5_1_0">
            <field name="code">5.1.0</field>
            <field name="name" lang="de">Nach Art gegliederte Ausgaben</field>
            <field name="name" lang="en">Expenses Classified By Nature</field>
            <field name="name" lang="es">Gastos clasificados por naturaleza</field>
            <field name="name" lang="fr">Dépenses classées par nature</field>
            <field name="parent" ref="account_template_5_0_0"/>
        </record>

        <record model="account.account.template" id="account_template_5_2_0">
            <field name="code">5.2.0</field>
            <field name="name" lang="de">Nach Funktionen gegliederte Ausgaben</field>
            <field name="name" lang="en">Expenses Classified By Function</field>
            <field name="name" lang="es">Gastos clasificados por función</field>
            <field name="name" lang="fr">Dépenses classées par fonction</field>
            <field name="parent" ref="account_template_5_0_0"/>
        </record>

        <record model="account.account.template" id="account_template_6_1_0">
            <field name="code">6.1.0</field>
            <field name="name" lang="de">Sonstige Erträge und Aufwendungen</field>
            <field name="name" lang="en">Other Revenue And Expenses</field>
            <field name="name" lang="es">Otros ingresos y gastos</field>
            <field name="name" lang="fr">Autres revenus et dépenses</field>
            <field name="parent" ref="account_template_6_0_0"/>
        </record>

        <record model="account.account.template" id="account_template_6_2_0">
            <field name="code">6.2.0</field>
            <field name="name" lang="de">Gewinne und Verluste</field>
            <field name="name" lang="en">Gains And Losses</field>
            <field name="name" lang="es">Pérdidas y ganancias</field>
            <field name="name" lang="fr">Gains et pertes</field>
            <field name="parent" ref="account_template_6_0_0"/>
            <field name="type" ref="account_type_template_finance_costs"/>
            <field name="closed" eval="True"/>
        </record>

        <record model="account.account.template" id="account_template_6_3_0">
            <field name="code">6.3.0</field>
            <field name="name" lang="de">Steuern (außer Einkommen- und Lohnsteuer) und Gebühren</field>
            <field name="name" lang="en">Taxes (Other Than Income And Payroll) And Fees</field>
            <field name="name" lang="es">Impuestos (aparte de los beneficios y la nómina) y tarifas</field>
            <field name="name" lang="fr">Impôts (autres que sur le revenu et les salaires) et frais</field>
            <field name="parent" ref="account_template_6_0_0"/>
            <field name="type" ref="account_type_template_current_tax"/>
            <field name="closed" eval="True"/>
        </record>

        <record model="account.account.template" id="account_template_6_4_0">
            <field name="code">6.4.0</field>
            <field name="name" lang="de">Ertragssteueraufwand (Ertrag)</field>
            <field name="name" lang="en">Income Tax Expense (Benefit)</field>
            <field name="name" lang="es">Impuestos sobre el beneficio</field>
            <field name="name" lang="fr">Charge d'impôt sur le revenu (benefice)</field>
            <field name="parent" ref="account_template_6_0_0"/>
            <field name="type" ref="account_type_template_income_tax_expense"/>
        </record>
    </data>
    <data grouped="1">
        <record model="account.account.template" id="account_template_1_1_1">
            <field name="code">1.1.1</field>
            <field name="name" lang="de">Barmittel und Barmitteläquivalente</field>
            <field name="name" lang="en">Cash and Cash Equivalents</field>
            <field name="name" lang="es">Efectivo y equivalentes</field>
            <field name="name" lang="fr">Trésorerie et équivalents de trésorerie</field>
            <field name="parent" ref="account_template_1_1_0"/>
            <field name="type" ref="account_type_template_cash"/>
        </record>

        <record model="account.account.template" id="account_template_1_1_2">
            <field name="code">1.1.2</field>
            <field name="name" lang="de">Finanzanlagen (Investitionen)</field>
            <field name="name" lang="en">Financial Assets (Investments)</field>
            <field name="name" lang="es">Activos financieros (Inversiones)</field>
            <field name="name" lang="fr">Actifs financiers (investissements)</field>
            <field name="parent" ref="account_template_1_1_0"/>
            <field name="type" ref="account_type_template_investments"/>
        </record>

        <record model="account.account.template" id="account_template_1_1_3">
            <field name="code">1.1.3</field>
            <field name="name" lang="de">Eingeschränkte Barmittel und Finanzanlagen</field>
            <field name="name" lang="en">Restricted Cash and Financial Assets</field>
            <field name="name" lang="es">Efectivo y activos financieros restringidos</field>
            <field name="name" lang="fr">Trésorerie et actifs financiers soumis à restrictions</field>
            <field name="parent" ref="account_template_1_1_0"/>
            <field name="type" ref="account_type_template_cash"/>
        </record>

        <record model="account.account.template" id="account_template_1_1_4">
            <field name="code">1.1.4</field>
            <field name="name" lang="de">Zusätzliche Finanzanlagen und Investitionen</field>
            <field name="name" lang="en">Additional Financial Assets and Investments</field>
            <field name="name" lang="es">Activos financieros e inversiones adicionales</field>
            <field name="name" lang="fr">Actifs financiers et investissements supplémentaires</field>
            <field name="parent" ref="account_template_1_1_0"/>
            <field name="type" ref="account_type_template_financial_assets"/>
        </record>

        <record model="account.account.template" id="account_template_1_2_1">
            <field name="code">1.2.1</field>
            <field name="name" lang="de">Forderungen aus Lieferungen und Leistungen, Schuldverschreibungen und Krediten</field>
            <field name="name" lang="en">Accounts, Notes And Loans Receivable</field>
            <field name="name" lang="es">Cuentas, pagarés y préstamos por cobrar</field>
            <field name="name" lang="fr">Comptes, effets et prêts à recevoir</field>
            <field name="parent" ref="account_template_1_2_0"/>
            <field name="type" ref="account_type_template_accounts_receivable"/>
            <field name="party_required" eval="True"/>
            <field name="reconcile" eval="True"/>
        </record>

        <record model="account.account.template" id="account_template_1_2_2">
            <field name="code">1.2.2</field>
            <field name="name" lang="de">Verträge</field>
            <field name="name" lang="en">Contracts</field>
            <field name="name" lang="es">Contratos</field>
            <field name="name" lang="fr">Contrats</field>
            <field name="parent" ref="account_template_1_2_0"/>
            <field name="type" ref="account_type_template_accounts_receivable"/>
            <field name="party_required" eval="True"/>
            <field name="reconcile" eval="True"/>
        </record>

        <record model="account.account.template" id="account_template_1_2_3">
            <field name="code">1.2.3</field>
            <field name="name" lang="de">Nicht handelsübliche und sonstige Forderungen</field>
            <field name="name" lang="en">Nontrade And Other Receivables</field>
            <field name="name" lang="es">No comerciales y otras cuentas por cobrar</field>
            <field name="name" lang="fr">Créances non commerciales et autres créances</field>
            <field name="parent" ref="account_template_1_2_0"/>
            <field name="type" ref="account_type_template_accounts_receivable"/>
            <field name="party_required" eval="True"/>
            <field name="reconcile" eval="True"/>
        </record>

        <record model="account.account.template" id="account_template_1_3_1">
            <field name="code">1.3.1</field>
            <field name="name" lang="de">Handelswaren</field>
            <field name="name" lang="en">Merchandise</field>
            <field name="name" lang="es">Mercancías</field>
            <field name="name" lang="fr">Marchandises</field>
            <field name="parent" ref="account_template_1_3_0"/>
            <field name="type" ref="account_type_template_inventories"/>
        </record>

        <record model="account.account.template" id="account_template_1_3_2">
            <field name="code">1.3.2</field>
            <field name="name" lang="de">Rohmaterial, Teile und Zubehör</field>
            <field name="name" lang="en">Raw Material, Parts And Supplies</field>
            <field name="name" lang="es">Materia prima, piezas y suministros</field>
            <field name="name" lang="fr">Matières premières, pièces et fournitures</field>
            <field name="parent" ref="account_template_1_3_0"/>
            <field name="type" ref="account_type_template_inventories"/>
        </record>

        <record model="account.account.template" id="account_template_1_3_3">
            <field name="code">1.3.3</field>
            <field name="name" lang="de">Unfertige Erzeugnisse und Leistungen</field>
            <field name="name" lang="en">Work In Process</field>
            <field name="name" lang="es">Trabajo en curso</field>
            <field name="name" lang="fr">Travaux en cours</field>
            <field name="parent" ref="account_template_1_3_0"/>
            <field name="type" ref="account_type_template_inventories"/>
        </record>

        <record model="account.account.template" id="account_template_1_3_4">
            <field name="code">1.3.4</field>
            <field name="name" lang="de">Fertige Waren</field>
            <field name="name" lang="en">Finished Goods</field>
            <field name="name" lang="es">Productos terminados</field>
            <field name="name" lang="fr">Produits finis</field>
            <field name="parent" ref="account_template_1_3_0"/>
            <field name="type" ref="account_type_template_inventories"/>
        </record>

        <record model="account.account.template" id="account_template_1_3_5">
            <field name="code">1.3.5</field>
            <field name="name" lang="de">Sonstige Bestände</field>
            <field name="name" lang="en">Other Inventory</field>
            <field name="name" lang="es">Otros inventarios</field>
            <field name="name" lang="fr">Autres stocks</field>
            <field name="parent" ref="account_template_1_3_0"/>
            <field name="type" ref="account_type_template_inventories"/>
        </record>

        <record model="account.account.template" id="account_template_1_4_1">
            <field name="code">1.4.1</field>
            <field name="name" lang="de">Geleistete Anzahlungen</field>
            <field name="name" lang="en">Prepaid Expense</field>
            <field name="name" lang="es">Gastos pagados por adelantado</field>
            <field name="name" lang="fr">Dépenses payées d'avance</field>
            <field name="parent" ref="account_template_1_4_0"/>
            <field name="type" ref="account_type_template_prepaid_expenses"/>
        </record>

        <record model="account.account.template" id="account_template_1_4_2">
            <field name="code">1.4.2</field>
            <field name="name" lang="de">Aktive Rechnungsabgrenzung</field>
            <field name="name" lang="en">Accrued Income</field>
            <field name="name" lang="es">Ingresos devengados</field>
            <field name="name" lang="fr">Revenus</field>
            <field name="parent" ref="account_template_1_4_0"/>
            <field name="type" ref="account_type_template_revenue_earned_in_arrears"/>
        </record>

        <record model="account.account.template" id="account_template_1_4_3">
            <field name="code">1.4.3</field>
            <field name="name" lang="de">Zusätzliche Vermögenswerte</field>
            <field name="name" lang="en">Additional Assets</field>
            <field name="name" lang="es">Activos adicionales</field>
            <field name="name" lang="fr">Actifs supplémentaires</field>
            <field name="parent" ref="account_template_1_4_0"/>
        </record>

        <record model="account.account.template" id="account_template_1_5_1">
            <field name="code">1.5.1</field>
            <field name="name" lang="de">Grundstücke und Grundstücksausbauten</field>
            <field name="name" lang="en">Land And Land Improvements</field>
            <field name="name" lang="es">Terrenos y sus mejoras</field>
            <field name="name" lang="fr">Terrains et améliorations</field>
            <field name="parent" ref="account_template_1_5_0"/>
            <field name="type" ref="account_type_template_property"/>
        </record>

        <record model="account.account.template" id="account_template_1_5_2">
            <field name="code">1.5.2</field>
            <field name="name" lang="de">Gebäude, Bauten und Einbauten</field>
            <field name="name" lang="en">Buildings, Structures And Improvements</field>
            <field name="name" lang="es">Edificios, estructuras y sus mejoras</field>
            <field name="name" lang="fr">Bâtiments, structures et améliorations</field>
            <field name="parent" ref="account_template_1_5_0"/>
            <field name="type" ref="account_type_template_property"/>
        </record>

        <record model="account.account.template" id="account_template_1_5_3">
            <field name="code">1.5.3</field>
            <field name="name" lang="de">Maschinen und Ausrüstung</field>
            <field name="name" lang="en">Machinery And Equipment</field>
            <field name="name" lang="es">Maquinaria y equipamientos</field>
            <field name="name" lang="fr">Machines et équipements</field>
            <field name="parent" ref="account_template_1_5_0"/>
            <field name="type" ref="account_type_template_property"/>
        </record>

        <record model="account.account.template" id="account_template_1_5_4">
            <field name="code">1.5.4</field>
            <field name="name" lang="de">Möbel und Einbauten</field>
            <field name="name" lang="en">Furniture And Fixtures</field>
            <field name="name" lang="es">Muebles y accesorios</field>
            <field name="name" lang="fr">Mobilier et accessoires</field>
            <field name="parent" ref="account_template_1_5_0"/>
            <field name="type" ref="account_type_template_property"/>
        </record>

        <record model="account.account.template" id="account_template_1_5_5">
            <field name="code">1.5.5</field>
            <field name="name" lang="de">Nutzungsrechte an Vermögenswerten (klassifiziert als PP&amp;E)</field>
            <field name="name" lang="en">Right Of Use Assets (Classified As PP&amp;E)</field>
            <field name="name" lang="es">Activos de derecho de uso (Clasificados como PP y E)</field>
            <field name="name" lang="fr">Droits d'utilisation des actifs (classés comme immobilisations corporelles)</field>
            <field name="parent" ref="account_template_1_5_0"/>
            <field name="type" ref="account_type_template_property"/>
        </record>

        <record model="account.account.template" id="account_template_1_5_6">
            <field name="code">1.5.6</field>
            <field name="name" lang="de">Sonstige Sachanlagen und Ausrüstung</field>
            <field name="name" lang="en">Other Property, Plant And Equipment</field>
            <field name="name" lang="es">Otras propiedades, plantas y equipamientos</field>
            <field name="name" lang="fr">Autres immobilisations corporelles</field>
            <field name="parent" ref="account_template_1_5_0"/>
            <field name="type" ref="account_type_template_property"/>
        </record>

        <record model="account.account.template" id="account_template_1_5_7">
            <field name="code">1.5.7</field>
            <field name="name" lang="de">Im Bau befindliche Anlagen</field>
            <field name="name" lang="en">Construction In Progress</field>
            <field name="name" lang="es">Construcciones en curso</field>
            <field name="name" lang="fr">Construction en cours</field>
            <field name="parent" ref="account_template_1_5_0"/>
            <field name="type" ref="account_type_template_property"/>
        </record>

        <record model="account.account.template" id="account_template_1_6_1">
            <field name="code">1.6.1</field>
            <field name="name" lang="de">Kumulierte Entnahme</field>
            <field name="name" lang="en">Accumulated Depletion</field>
            <field name="name" lang="es">Agotamiento acumulado</field>
            <field name="name" lang="fr">Épuisement accumulé</field>
            <field name="parent" ref="account_template_1_6_0"/>
            <field name="type" ref="account_type_template_depreciation"/>
        </record>

        <record model="account.account.template" id="account_template_1_6_2">
            <field name="code">1.6.2</field>
            <field name="name" lang="de">Kumulierte Abschreibungen</field>
            <field name="name" lang="en">Accumulated Depreciation</field>
            <field name="name" lang="es">Depreciación acumulada</field>
            <field name="name" lang="fr">Amortissement cumulé</field>
            <field name="parent" ref="account_template_1_6_0"/>
            <field name="type" ref="account_type_template_depreciation"/>
        </record>

        <record model="account.account.template" id="account_template_1_7_1">
            <field name="code">1.7.1</field>
            <field name="name" lang="de">Geistiges Eigentum</field>
            <field name="name" lang="en">Intellectual Property</field>
            <field name="name" lang="es">Propiedad intelectual</field>
            <field name="name" lang="fr">Propriété intellectuelle</field>
            <field name="parent" ref="account_template_1_7_0"/>
            <field name="type" ref="account_type_template_intangible_assets"/>
        </record>

        <record model="account.account.template" id="account_template_1_7_2">
            <field name="code">1.7.2</field>
            <field name="name" lang="de">Computer Software</field>
            <field name="name" lang="en">Computer Software</field>
            <field name="name" lang="es">Software informatico</field>
            <field name="name" lang="fr">Logiciels informatiques</field>
            <field name="parent" ref="account_template_1_7_0"/>
            <field name="type" ref="account_type_template_intangible_assets"/>
        </record>

        <record model="account.account.template" id="account_template_1_7_3">
            <field name="code">1.7.3</field>
            <field name="name" lang="de">Vermögenswerte Handel und Vertrieb</field>
            <field name="name" lang="en">Trade And Distribution Assets</field>
            <field name="name" lang="es">Activos de comercio y distribución</field>
            <field name="name" lang="fr">Actifs commerciaux et de distribution</field>
            <field name="parent" ref="account_template_1_7_0"/>
            <field name="type" ref="account_type_template_intangible_assets"/>
        </record>

        <record model="account.account.template" id="account_template_1_7_4">
            <field name="code">1.7.4</field>
            <field name="name" lang="de">Verträge und Rechte</field>
            <field name="name" lang="en">Contracts And Rights</field>
            <field name="name" lang="es">Derechos y contratos</field>
            <field name="name" lang="fr">Contrats et droits</field>
            <field name="parent" ref="account_template_1_7_0"/>
            <field name="type" ref="account_type_template_intangible_assets"/>
        </record>

        <record model="account.account.template" id="account_template_1_7_5">
            <field name="code">1.7.5</field>
            <field name="name" lang="de">Nutzungsrechte</field>
            <field name="name" lang="en">Right Of Use Assets</field>
            <field name="name" lang="es">Derechos de uso de activos</field>
            <field name="name" lang="fr">Actifs de droit d’utilisation</field>
            <field name="parent" ref="account_template_1_7_0"/>
            <field name="type" ref="account_type_template_intangible_assets"/>
        </record>

        <record model="account.account.template" id="account_template_1_7_6">
            <field name="code">1.7.6</field>
            <field name="name" lang="de">Kryptoanlagen</field>
            <field name="name" lang="en">Crypto Assets</field>
            <field name="name" lang="es">Activos cripto</field>
            <field name="name" lang="fr">Actifs de cryptomonnaie</field>
            <field name="parent" ref="account_template_1_7_0"/>
            <field name="type" ref="account_type_template_intangible_assets"/>
        </record>

        <record model="account.account.template" id="account_template_1_7_7">
            <field name="code">1.7.7</field>
            <field name="name" lang="de">Sonstige immaterielle Vermögenswerte</field>
            <field name="name" lang="en">Other Intangible Assets</field>
            <field name="name" lang="es">Otros activos inmateriales</field>
            <field name="name" lang="fr">Autres actifs incorporels</field>
            <field name="parent" ref="account_template_1_7_0"/>
            <field name="type" ref="account_type_template_intangible_assets"/>
        </record>

        <record model="account.account.template" id="account_template_1_7_8">
            <field name="code">1.7.8</field>
            <field name="name" lang="de">Laufende Übernahme</field>
            <field name="name" lang="en">Acquisition In Progress</field>
            <field name="name" lang="es">Adquisiciones en curso</field>
            <field name="name" lang="fr">Acquisition en cours</field>
            <field name="parent" ref="account_template_1_7_0"/>
            <field name="type" ref="account_type_template_intangible_assets"/>
        </record>

        <record model="account.account.template" id="account_template_2_1_1">
            <field name="code">2.1.1</field>
            <field name="name" lang="de">Verbindlichkeiten aus Lieferungen und Leistungen</field>
            <field name="name" lang="en">Trade Payables</field>
            <field name="name" lang="es">Cuentas a pagar comerciales</field>
            <field name="name" lang="fr">Dettes commerciales</field>
            <field name="parent" ref="account_template_2_1_0"/>
            <field name="type" ref="account_type_template_payable"/>
            <field name="party_required" eval="True"/>
            <field name="reconcile" eval="True"/>
        </record>

        <record model="account.account.template" id="account_template_2_1_2">
            <field name="code">2.1.2</field>
            <field name="name" lang="de">Dividendenverbindlichkeiten</field>
            <field name="name" lang="en">Dividends Payable</field>
            <field name="name" lang="es">Dividendos a pagar</field>
            <field name="name" lang="fr">Dividendes à payer</field>
            <field name="parent" ref="account_template_2_1_0"/>
            <field name="type" ref="account_type_template_payable"/>
            <field name="party_required" eval="True"/>
            <field name="reconcile" eval="True"/>
        </record>

        <record model="account.account.template" id="account_template_2_1_3">
            <field name="code">2.1.3</field>
            <field name="name" lang="de">Zinsverbindlichkeiten</field>
            <field name="name" lang="en">Interest Payable</field>
            <field name="name" lang="es">Intereses a pagar</field>
            <field name="name" lang="fr">Intérêts à payer</field>
            <field name="parent" ref="account_template_2_1_0"/>
            <field name="type" ref="account_type_template_payable"/>
            <field name="reconcile" eval="True"/>
        </record>

        <record model="account.account.template" id="account_template_2_1_4">
            <field name="code">2.1.4</field>
            <field name="name" lang="de">Sonstige Verbindlichkeiten</field>
            <field name="name" lang="en">Other Payables</field>
            <field name="name" lang="es">Otras cuentas a pagar</field>
            <field name="name" lang="fr">Autres dettes</field>
            <field name="parent" ref="account_template_2_1_0"/>
            <field name="type" ref="account_type_template_payable"/>
            <field name="party_required" eval="True"/>
            <field name="reconcile" eval="True"/>
        </record>

        <record model="account.account.template" id="account_template_2_2_1">
            <field name="code">2.2.1</field>
            <field name="name" lang="de">Passive Rechnungsabgrenzungsposten (einschließlich Gehaltsabrechnung)</field>
            <field name="name" lang="en">Accrued Expenses (Including Payroll)</field>
            <field name="name" lang="es">Gastos devengados (incluyendo nominas)</field>
            <field name="name" lang="fr">Charges à payer (y compris les salaires)</field>
            <field name="parent" ref="account_template_2_2_0"/>
            <field name="type" ref="account_type_template_expenses"/>
        </record>

        <record model="account.account.template" id="account_template_2_2_2">
            <field name="code">2.2.2</field>
            <field name="name" lang="de">Passive Rechnungsabgrenzungsposten (antizipative Einnahmen)</field>
            <field name="name" lang="en">Deferred Income (Unearned Revenue)</field>
            <field name="name" lang="es">Ingresos diferidos (Ingresos no devengados)</field>
            <field name="name" lang="fr">Revenus différés (revenus non gagnés)</field>
            <field name="parent" ref="account_template_2_2_0"/>
            <field name="type" ref="account_type_template_unearned_revenue"/>
        </record>

        <record model="account.account.template" id="account_template_2_2_3">
            <field name="code">2.2.3</field>
            <field name="name" lang="de">Aufgelaufene Steuern (außer Lohnsteuer)</field>
            <field name="name" lang="en">Accrued Taxes (Other Than Payroll)</field>
            <field name="name" lang="es">Impuestos devengados (distintos de la nomina)</field>
            <field name="name" lang="fr">Impôts courus (autres que les salaires)</field>
            <field name="parent" ref="account_template_2_2_0"/>
            <field name="type" ref="account_type_template_deferred_tax"/>
        </record>

        <record model="account.account.template" id="account_template_2_2_4">
            <field name="code">2.2.4</field>
            <field name="name" lang="de">Sonstige (nicht-finanzielle) Verbindlichkeiten</field>
            <field name="name" lang="en">Other (Non-Financial) Liabilities</field>
            <field name="name" lang="es">Otros pasivos (no financieros)</field>
            <field name="name" lang="fr">Autres passifs (non financiers)</field>
            <field name="parent" ref="account_template_2_2_0"/>
            <field name="type" ref="account_type_template_deferred_tax"/>
        </record>

        <record model="account.account.template" id="account_template_2_3_1">
            <field name="code">2.3.1</field>
            <field name="name" lang="de">Wechselverbindlichkeiten</field>
            <field name="name" lang="en">Notes Payable</field>
            <field name="name" lang="es">Pagarés por pagar</field>
            <field name="name" lang="fr">Effets à payer</field>
            <field name="parent" ref="account_template_2_3_0"/>
            <field name="type" ref="account_type_template_financial_liabilities"/>
        </record>

        <record model="account.account.template" id="account_template_2_3_2">
            <field name="code">2.3.2</field>
            <field name="name" lang="de">Darlehensverbindlichkeiten</field>
            <field name="name" lang="en">Loans Payable</field>
            <field name="name" lang="es">Préstamos a pagar</field>
            <field name="name" lang="fr">Prêts à payer</field>
            <field name="parent" ref="account_template_2_3_0"/>
            <field name="type" ref="account_type_template_financial_liabilities"/>
        </record>

        <record model="account.account.template" id="account_template_2_3_3">
            <field name="code">2.3.3</field>
            <field name="name" lang="de">Anleihen (Schuldverschreibungen)</field>
            <field name="name" lang="en">Bonds (Debentures)</field>
            <field name="name" lang="es">Bonos (obligaciones)</field>
            <field name="name" lang="fr">Obligations (débentures)</field>
            <field name="parent" ref="account_template_2_3_0"/>
            <field name="type" ref="account_type_template_financial_liabilities"/>
        </record>

        <record model="account.account.template" id="account_template_2_3_4">
            <field name="code">2.3.4</field>
            <field name="name" lang="de">Sonstige Schulden und Anleihen</field>
            <field name="name" lang="en">Other Debts And Borrowings</field>
            <field name="name" lang="es">Otras deudas y empréstitos</field>
            <field name="name" lang="fr">Autres dettes et emprunts</field>
            <field name="parent" ref="account_template_2_3_0"/>
            <field name="type" ref="account_type_template_financial_liabilities"/>
        </record>

        <record model="account.account.template" id="account_template_2_3_5">
            <field name="code">2.3.5</field>
            <field name="name" lang="de">Verpflichtungen aus Leasingverträgen</field>
            <field name="name" lang="en">Lease Obligations</field>
            <field name="name" lang="es">Obligaciones de arrendamiento</field>
            <field name="name" lang="fr">Obligations de bail</field>
            <field name="parent" ref="account_template_2_3_0"/>
            <field name="type" ref="account_type_template_financial_liabilities"/>
        </record>

        <record model="account.account.template" id="account_template_2_3_6">
            <field name="code">2.3.6</field>
            <field name="name" lang="de">Derivative Finanzverbindlichkeiten</field>
            <field name="name" lang="en">Derivative Financial Liabilities</field>
            <field name="name" lang="es">Pasivos de derivados financieros</field>
            <field name="name" lang="fr">Passifs financiers dérivés</field>
            <field name="parent" ref="account_template_2_3_0"/>
            <field name="type" ref="account_type_template_financial_liabilities"/>
        </record>

        <record model="account.account.template" id="account_template_2_3_7">
            <field name="code">2.3.7</field>
            <field name="name" lang="de">Sonstige Finanzverbindlichkeiten</field>
            <field name="name" lang="en">Other Financial Liabilities</field>
            <field name="name" lang="es">Otros pasivos financieros</field>
            <field name="name" lang="fr">Autres passifs financiers</field>
            <field name="parent" ref="account_template_2_3_0"/>
            <field name="type" ref="account_type_template_financial_liabilities"/>
        </record>

        <record model="account.account.template" id="account_template_2_4_1">
            <field name="code">2.4.1</field>
            <field name="name" lang="de">Kundenbezogene Rückstellungen</field>
            <field name="name" lang="en">Customer Related Provisions</field>
            <field name="name" lang="es">Provisiones relacionadas con clientes</field>
            <field name="name" lang="fr">Provisions relatives aux clients</field>
            <field name="parent" ref="account_template_2_4_0"/>
            <field name="type" ref="account_type_template_provisions"/>
        </record>

        <record model="account.account.template" id="account_template_2_4_2">
            <field name="code">2.4.2</field>
            <field name="name" lang="de">Rückstellungen für Rechtsstreitigkeiten und regulatorische Vorschriften</field>
            <field name="name" lang="en">Litigation And Regulatory Provisions</field>
            <field name="name" lang="es">Provisiones de litígios y regulaciones</field>
            <field name="name" lang="fr">Provisions relatives aux litiges et à la réglementation</field>
            <field name="parent" ref="account_template_2_4_0"/>
            <field name="type" ref="account_type_template_provisions"/>
        </record>

        <record model="account.account.template" id="account_template_2_4_3">
            <field name="code">2.4.3</field>
            <field name="name" lang="de">Sonstige Rückstellungen</field>
            <field name="name" lang="en">Other Provisions</field>
            <field name="name" lang="es">Otras provisiones</field>
            <field name="name" lang="fr">Autres provisions</field>
            <field name="parent" ref="account_template_2_4_0"/>
            <field name="type" ref="account_type_template_provisions"/>
        </record>

        <record model="account.account.template" id="account_template_3_1_1">
            <field name="code">3.1.1</field>
            <field name="name" lang="de">Eigenkapital zum Nennwert (Gezeichnetes Kapital)</field>
            <field name="name" lang="en">Equity At par (Issued Capital)</field>
            <field name="name" lang="es">Patrimonio neto a la par (capital emitido)</field>
            <field name="name" lang="fr">Capitaux propres (capital émis)</field>
            <field name="parent" ref="account_template_3_1_0"/>
            <field name="type" ref="account_type_template_capital"/>
        </record>

        <record model="account.account.template" id="account_template_3_1_2">
            <field name="code">3.1.2</field>
            <field name="name" lang="de">Zusätzlich eingezahltes Kapital</field>
            <field name="name" lang="en">Additional Paid-in Capital</field>
            <field name="name" lang="es">Capital desembolsado adicional</field>
            <field name="name" lang="fr">Capital versé supplémentaire</field>
            <field name="parent" ref="account_template_3_1_0"/>
            <field name="type" ref="account_type_template_capital"/>
        </record>

        <record model="account.account.template" id="account_template_3_2_1">
            <field name="code">3.2.1</field>
            <field name="name" lang="de">Zweckgebunden</field>
            <field name="name" lang="en">Appropriated</field>
            <field name="name" lang="es">Apropiado</field>
            <field name="name" lang="fr">Approprié</field>
            <field name="parent" ref="account_template_3_2_0"/>
            <field name="type" ref="account_type_template_capital"/>
        </record>

        <record model="account.account.template" id="account_template_3_2_3">
            <field name="code">3.2.3</field>
            <field name="name" lang="de">Fehlbetrag</field>
            <field name="name" lang="en">Deficit</field>
            <field name="name" lang="es">Déficit</field>
            <field name="name" lang="fr">Déficit</field>
            <field name="parent" ref="account_template_3_2_0"/>
            <field name="type" ref="account_type_template_capital"/>
        </record>

        <record model="account.account.template" id="account_template_3_2_4">
            <field name="code">3.2.4</field>
            <field name="name" lang="de">In der Schwebe</field>
            <field name="name" lang="en">In Suspense Zero</field>
            <field name="name" lang="es">En suspense zero</field>
            <field name="name" lang="fr">En suspens zéro</field>
            <field name="parent" ref="account_template_3_2_0"/>
            <field name="type" ref="account_type_template_capital"/>
        </record>

        <record model="account.account.template" id="account_template_3_3_1">
            <field name="code">3.3.1</field>
            <field name="name" lang="de">Differenzen aus der Währungsumrechnung</field>
            <field name="name" lang="en">Exchange Differences On Translation</field>
            <field name="name" lang="es">Diferencias de cambio en la traducción</field>
            <field name="name" lang="fr">Différences de change</field>
            <field name="parent" ref="account_template_3_3_0"/>
            <field name="type" ref="account_type_template_capital"/>
        </record>

        <record model="account.account.template" id="account_template_3_3_2">
            <field name="code">3.3.2</field>
            <field name="name" lang="de">Absicherung von Zahlungsströmen</field>
            <field name="name" lang="en">Cash Flow Hedges</field>
            <field name="name" lang="es">Coberturas de flujo de caja</field>
            <field name="name" lang="fr">Couverture des flux de trésorerie</field>
            <field name="parent" ref="account_template_3_3_0"/>
            <field name="type" ref="account_type_template_capital"/>
        </record>

        <record model="account.account.template" id="account_template_3_3_3">
            <field name="code">3.3.3</field>
            <field name="name" lang="de">Gewinne und Verluste aus der Neubewertung von zur Veräußerung verfügbaren Anlagen</field>
            <field name="name" lang="en">Gains And Losses On Remeasuring Available-For-Sale Investments</field>
            <field name="name" lang="es">Pérdidas y ganancias al volver a medir las inversiones disponibles para la venta</field>
            <field name="name" lang="fr">Gains et pertes sur la réévaluation des investissements disponibles à la vente</field>
            <field name="parent" ref="account_template_3_3_0"/>
            <field name="type" ref="account_type_template_capital"/>
        </record>

        <record model="account.account.template" id="account_template_3_3_4">
            <field name="code">3.3.4</field>
            <field name="name" lang="de">Neubewertungen von leistungsorientierten Plänen</field>
            <field name="name" lang="en">Remeasurements Of Defined Benefit Plans</field>
            <field name="name" lang="es">Remediciones de Planes de Beneficios Definidos</field>
            <field name="name" lang="fr">Réévaluations des régimes à prestations déterminées</field>
            <field name="parent" ref="account_template_3_3_0"/>
            <field name="type" ref="account_type_template_capital"/>
        </record>

        <record model="account.account.template" id="account_template_3_3_5">
            <field name="code">3.3.5</field>
            <field name="name" lang="de">Neubewertungsüberschuss (nur IFRS)</field>
            <field name="name" lang="en">Revaluation Surplus (IFRS only)</field>
            <field name="name" lang="es">Superávit de revalorización (solo IFRS)</field>
            <field name="name" lang="fr">Excédent de réévaluation (IFRS uniquement)</field>
            <field name="parent" ref="account_template_3_3_0"/>
            <field name="type" ref="account_type_template_capital"/>
        </record>

        <record model="account.account.template" id="account_template_3_4_1">
            <field name="code">3.4.1</field>
            <field name="name" lang="de">ESOP-bezogene Posten</field>
            <field name="name" lang="en">ESOP Related Items</field>
            <field name="name" lang="es">Artículos relacionados con ESOP</field>
            <field name="name" lang="fr">Éléments liés à ESOP</field>
            <field name="parent" ref="account_template_3_4_0"/>
            <field name="type" ref="account_type_template_capital"/>
        </record>

        <record model="account.account.template" id="account_template_3_4_2">
            <field name="code">3.4.2</field>
            <field name="name" lang="de">Gezeichnete Anteile Forderungen</field>
            <field name="name" lang="en">Subscribed Stock Receivables</field>
            <field name="name" lang="es">Acciones suscritas pendientes de cobro</field>
            <field name="name" lang="fr">Créances sur actions souscrites</field>
            <field name="parent" ref="account_template_3_4_0"/>
            <field name="type" ref="account_type_template_capital"/>
        </record>

        <record model="account.account.template" id="account_template_3_4_3">
            <field name="code">3.4.3</field>
            <field name="name" lang="de">Eigene Anteile (Nicht erloschen)</field>
            <field name="name" lang="en">Treasury Stock (Not Extinguished)</field>
            <field name="name" lang="es">Autocartera (no extinguida)</field>
            <field name="name" lang="fr">Actions propres (non liquidées)</field>
            <field name="parent" ref="account_template_3_4_0"/>
            <field name="type" ref="account_type_template_capital"/>
        </record>

        <record model="account.account.template" id="account_template_3_4_4">
            <field name="code">3.4.4</field>
            <field name="name" lang="de">Sonstiges Eigenkapital</field>
            <field name="name" lang="en">Miscellaneous Equity</field>
            <field name="name" lang="es">Patrimonio neto diverso</field>
            <field name="name" lang="fr">Divers capitaux propres</field>
            <field name="parent" ref="account_template_3_4_0"/>
            <field name="type" ref="account_type_template_capital"/>
        </record>

        <record model="account.account.template" id="account_template_4_1_1">
            <field name="code">4.1.1</field>
            <field name="name" lang="de">Waren</field>
            <field name="name" lang="en">Goods</field>
            <field name="name" lang="es">Bienes</field>
            <field name="name" lang="fr">Marchandises</field>
            <field name="parent" ref="account_template_4_1_0"/>
            <field name="type" ref="account_type_template_revenue"/>
        </record>

        <record model="account.account.template" id="account_template_4_1_2">
            <field name="code">4.1.2</field>
            <field name="name" lang="de">Dienstleistungen</field>
            <field name="name" lang="en">Services</field>
            <field name="name" lang="es">Servicios</field>
            <field name="name" lang="fr">Services</field>
            <field name="parent" ref="account_template_4_1_0"/>
            <field name="type" ref="account_type_template_revenue"/>
        </record>

        <record model="account.account.template" id="account_template_4_2_1">
            <field name="code">4.2.1</field>
            <field name="name" lang="de">Produkte</field>
            <field name="name" lang="en">Products</field>
            <field name="name" lang="es">Productos</field>
            <field name="name" lang="fr">Produits</field>
            <field name="parent" ref="account_template_4_2_0"/>
            <field name="type" ref="account_type_template_revenue"/>
        </record>

        <record model="account.account.template" id="account_template_4_2_2">
            <field name="code">4.2.2</field>
            <field name="name" lang="de">Dienstleistungen</field>
            <field name="name" lang="en">Services</field>
            <field name="name" lang="es">Servicios</field>
            <field name="name" lang="fr">Services</field>
            <field name="parent" ref="account_template_4_2_0"/>
            <field name="type" ref="account_type_template_revenue"/>
        </record>

        <record model="account.account.template" id="account_template_4_3_1">
            <field name="code">4.3.1</field>
            <field name="name" lang="de">Variable Vergütungen</field>
            <field name="name" lang="en">Variable Consideration</field>
            <field name="name" lang="es">Consideración variable</field>
            <field name="name" lang="fr">Contrepartie variable</field>
            <field name="parent" ref="account_template_4_3_0"/>
            <field name="type" ref="account_type_template_revenue"/>
        </record>

        <record model="account.account.template" id="account_template_4_3_2">
            <field name="code">4.3.2</field>
            <field name="name" lang="de">Gezahlte (zu zahlende) Entgelte an Kunden</field>
            <field name="name" lang="en">Consideration Paid (Payable) To Customers</field>
            <field name="name" lang="es">Consideraciones pagadas (a pagar) a clientes</field>
            <field name="name" lang="fr">Contrepartie payée (à payer) aux clients</field>
            <field name="parent" ref="account_template_4_3_0"/>
            <field name="type" ref="account_type_template_revenue"/>
        </record>

        <record model="account.account.template" id="account_template_4_3_3">
            <field name="code">4.3.3</field>
            <field name="name" lang="de">Sonstige Berichtigungen</field>
            <field name="name" lang="en">Other Adjustments</field>
            <field name="name" lang="es">Otros ajustes</field>
            <field name="name" lang="fr">Autres ajustements</field>
            <field name="parent" ref="account_template_4_3_0"/>
            <field name="type" ref="account_type_template_revenue"/>
        </record>

        <record model="account.account.template" id="account_template_5_1_1">
            <field name="code">5.1.1</field>
            <field name="name" lang="de">Handelswaren, Material, Teile und Zubehör</field>
            <field name="name" lang="en">Merchandise, Material, Parts And Supplies</field>
            <field name="name" lang="es">Mercancía, material, piezas y suministros</field>
            <field name="name" lang="fr">Marchandises, matériel, pièces et fournitures</field>
            <field name="parent" ref="account_template_5_1_0"/>
            <field name="type" ref="account_type_template_cos"/>
        </record>

        <record model="account.account.template" id="account_template_5_1_2">
            <field name="code">5.1.2</field>
            <field name="name" lang="de">Sachbezüge Arbeitenehmer</field>
            <field name="name" lang="en">Employee Benefits</field>
            <field name="name" lang="es">Beneficios empleados</field>
            <field name="name" lang="fr">Avantages sociaux pour les employés</field>
            <field name="parent" ref="account_template_5_1_0"/>
        </record>

        <record model="account.account.template" id="account_template_5_1_3">
            <field name="code">5.1.3</field>
            <field name="name" lang="de">Dienstleistungen</field>
            <field name="name" lang="en">Services</field>
            <field name="name" lang="es">Servicios</field>
            <field name="name" lang="fr">Services</field>
            <field name="parent" ref="account_template_5_1_0"/>
            <field name="type" ref="account_type_template_cos"/>
        </record>

        <record model="account.account.template" id="account_template_5_1_4">
            <field name="code">5.1.4</field>
            <field name="name" lang="de">Miete, Abschreibung, Amortisation und Wertminderung</field>
            <field name="name" lang="en">Rent, Depreciation, Amortization And Depletion</field>
            <field name="name" lang="es">Alquiler, depreciación amortizacación y agotamiento</field>
            <field name="name" lang="fr">Loyer, dépréciation, amortissement et épuisement</field>
            <field name="parent" ref="account_template_5_1_0"/>
            <field name="type" ref="account_type_template_depreciation"/>
        </record>

        <record model="account.account.template" id="account_template_5_1_5">
            <field name="code">5.1.5</field>
            <field name="name" lang="de">Warenbestandsveränderungen an fertigen und unfertigen Erzeugnissen und Leistungen</field>
            <field name="name" lang="en">Increase (Decrease) In Inventories Of Finished Goods And Work In Progress</field>
            <field name="name" lang="es">Aumento (o disminución) del inventerior de productos finalizados o en curso</field>
            <field name="name" lang="fr">Augmentation (diminution) des stocks de produits finis et de travaux en cours</field>
            <field name="parent" ref="account_template_5_1_0"/>
            <field name="type" ref="account_type_template_sga"/>
        </record>

        <record model="account.account.template" id="account_template_5_1_6">
            <field name="code">5.1.6</field>
            <field name="name" lang="de">Sonstige von der Unternehmenseinheit durchgeführte und aktivierte Arbeiten</field>
            <field name="name" lang="en">Other Work Performed By Entity And Capitalized</field>
            <field name="name" lang="es">Otros trabajos realizados por la entidad y capitalizados</field>
            <field name="name" lang="fr">Autres travaux effectués par l'entité et capitalisés</field>
            <field name="parent" ref="account_template_5_1_0"/>
        </record>

        <record model="account.account.template" id="account_template_5_2_1">
            <field name="code">5.2.1</field>
            <field name="name" lang="de">Kosten der Warenabgabe</field>
            <field name="name" lang="en">Cost Of Sales</field>
            <field name="name" lang="es">Costes de venta</field>
            <field name="name" lang="fr">Coût des ventes</field>
            <field name="parent" ref="account_template_5_1_0"/>
            <field name="type" ref="account_type_template_cos"/>
        </record>

        <record model="account.account.template" id="account_template_5_2_2">
            <field name="code">5.2.2</field>
            <field name="name" lang="de">Vertrieb, Allgemeines und Verwaltung</field>
            <field name="name" lang="en">Selling, General And Administrative</field>
            <field name="name" lang="es">Ventas, general y administración</field>
            <field name="name" lang="fr">Vente, Général et Administratif</field>
            <field name="parent" ref="account_template_5_2_0"/>
            <field name="type" ref="account_type_template_sga"/>
        </record>

        <record model="account.account.template" id="account_template_5_2_3">
            <field name="code">5.2.3</field>
            <field name="name" lang="de">Forderungsverluste</field>
            <field name="name" lang="en">Credit Loss (Reversal) On Receivables</field>
            <field name="name" lang="es">Pérdidas de credito (reverso) en cuentas a cobrar</field>
            <field name="name" lang="fr">Perte de crédit (annulation) sur créances</field>
            <field name="parent" ref="account_template_5_2_0"/>
            <field name="type" ref="account_type_template_cos"/>
        </record>

        <record model="account.account.template" id="account_template_6_1_1">
            <field name="code">6.1.1</field>
            <field name="name" lang="de">Sonstige Erträge</field>
            <field name="name" lang="en">Other Revenue</field>
            <field name="name" lang="es">Otros ingresos</field>
            <field name="name" lang="fr">Autres revenus</field>
            <field name="parent" ref="account_template_6_1_0"/>
            <field name="type" ref="account_type_template_other_revenues"/>
        </record>

        <record model="account.account.template" id="account_template_6_1_2">
            <field name="code">6.1.2</field>
            <field name="name" lang="de">Sonstige Aufwendungen</field>
            <field name="name" lang="en">Other Expenses</field>
            <field name="name" lang="es">Otros gastos</field>
            <field name="name" lang="fr">Autres dépenses</field>
            <field name="parent" ref="account_template_6_1_0"/>
            <field name="type" ref="account_type_template_other_expenses"/>
        </record>

        <record model="account.account.template" id="account_template_6_2_1">
            <field name="code">6.2.1</field>
            <field name="name" lang="de">Gewinn (Verlust) aus Fremwährungstransaktionen</field>
            <field name="name" lang="en">Foreign Currency Transaction Gain (Loss)</field>
            <field name="name" lang="es">Ganancias (pérdidas) en transaciones en otras divisas</field>
            <field name="name" lang="fr">Gain (perte) sur transaction en devises étrangères</field>
            <field name="parent" ref="account_template_6_2_0"/>
            <field name="type" ref="account_type_template_finance_costs"/>
        </record>

        <record model="account.account.template" id="account_template_6_2_2">
            <field name="code">6.2.2</field>
            <field name="name" lang="de">Gewinn (Verlust) aus Investitionen</field>
            <field name="name" lang="en">Gain (Loss) On Investments</field>
            <field name="name" lang="es">Ganancias (pérdidas) en inversiones</field>
            <field name="name" lang="fr">Gain (perte) sur investissements</field>
            <field name="parent" ref="account_template_6_2_0"/>
            <field name="type" ref="account_type_template_finance_costs"/>
        </record>

        <record model="account.account.template" id="account_template_6_2_3">
            <field name="code">6.2.3</field>
            <field name="name" lang="de">Gewinn (Verlust) aus Derivaten</field>
            <field name="name" lang="en">Gain (Loss) On Derivatives</field>
            <field name="name" lang="es">Ganancias (pérdidas) en derivados</field>
            <field name="name" lang="fr">Gain (perte) sur produits dérivés</field>
            <field name="parent" ref="account_template_6_2_0"/>
            <field name="type" ref="account_type_template_finance_costs"/>
        </record>

        <record model="account.account.template" id="account_template_6_2_4">
            <field name="code">6.2.4</field>
            <field name="name" lang="de">Gewinn (Verlust) aus Kryptoanlagen</field>
            <field name="name" lang="en">Crypto Asset Gain (Loss)</field>
            <field name="name" lang="es">Ganancias (pérdidas) en activos cripto</field>
            <field name="name" lang="fr">Gain (perte) sur actifs de cryptomonnaie</field>
            <field name="parent" ref="account_template_6_2_0"/>
            <field name="type" ref="account_type_template_finance_costs"/>
        </record>

        <record model="account.account.template" id="account_template_6_2_5">
            <field name="code">6.2.5</field>
            <field name="name" lang="de">Gewinn (Verlust) aus der Veräußerung von Vermögenswerten</field>
            <field name="name" lang="en">Gain (Loss) On Disposal Of Assets</field>
            <field name="name" lang="es">Ganancias (pérdidas) en enajenación de activos</field>
            <field name="name" lang="fr">Gain (perte) sur cession d'actifs</field>
            <field name="parent" ref="account_template_6_2_0"/>
            <field name="type" ref="account_type_template_finance_costs"/>
        </record>

        <record model="account.account.template" id="account_template_6_2_6">
            <field name="code">6.2.6</field>
            <field name="name" lang="de">Fremdkapitalbezogene Gewinne (Verluste)</field>
            <field name="name" lang="en">Debt Related Gain (Loss)</field>
            <field name="name" lang="es">Ganancias (pérdidas) relacionadas con deudas</field>
            <field name="name" lang="fr">Gain (perte) lié à la dette</field>
            <field name="parent" ref="account_template_6_2_0"/>
            <field name="type" ref="account_type_template_finance_costs"/>
        </record>

        <record model="account.account.template" id="account_template_6_2_7">
            <field name="code">6.2.7</field>
            <field name="name" lang="de">Verlust aus Wertminderung</field>
            <field name="name" lang="en">Impairment Loss</field>
            <field name="name" lang="es">Pérdidas de paridad</field>
            <field name="name" lang="fr">Perte de valeur</field>
            <field name="parent" ref="account_template_6_2_0"/>
            <field name="type" ref="account_type_template_finance_costs"/>
        </record>

        <record model="account.account.template" id="account_template_6_2_8">
            <field name="code">6.2.8</field>
            <field name="name" lang="de">Sonstige Gewinne und Verluste</field>
            <field name="name" lang="en">Other Gains And Losses</field>
            <field name="name" lang="es">Otras ganacias y pérdidas</field>
            <field name="name" lang="fr">Autres gains et pertes</field>
            <field name="parent" ref="account_template_6_2_0"/>
            <field name="type" ref="account_type_template_finance_costs"/>
        </record>

        <record model="account.account.template" id="account_template_6_3_1">
            <field name="code">6.3.1</field>
            <field name="name" lang="de">Grundsteuer und Versicherung</field>
            <field name="name" lang="en">Real Estate Taxes And Insurance</field>
            <field name="name" lang="es">Impuestos y seguros inmobiliarios</field>
            <field name="name" lang="fr">Taxes foncières et assurances</field>
            <field name="parent" ref="account_template_6_3_0"/>
            <field name="type" ref="account_type_template_current_tax"/>
        </record>

        <record model="account.account.template" id="account_template_6_3_2">
            <field name="code">6.3.2</field>
            <field name="name" lang="de">Steuern und Mautgebühren für Autobahnen (Straßen)</field>
            <field name="name" lang="en">Highway (Road) Taxes And Tolls</field>
            <field name="name" lang="es">Tasas y peajes en autopistas</field>
            <field name="name" lang="fr">Taxes et péages routiers</field>
            <field name="parent" ref="account_template_6_3_0"/>
            <field name="type" ref="account_type_template_current_tax"/>
        </record>

        <record model="account.account.template" id="account_template_6_3_3">
            <field name="code">6.3.3</field>
            <field name="name" lang="de">Direktsteuern und Lizenzgebühren</field>
            <field name="name" lang="en">Direct Tax And License Fees</field>
            <field name="name" lang="es">Impuestos directos y tarifas de licencias</field>
            <field name="name" lang="fr">Impôt direct et droits de licence</field>
            <field name="parent" ref="account_template_6_3_0"/>
            <field name="type" ref="account_type_template_current_tax"/>
        </record>

        <record model="account.account.template" id="account_template_6_3_4">
            <field name="code">6.3.4</field>
            <field name="name" lang="de">Verbrauchs- und Verkaufssteuern</field>
            <field name="name" lang="en">Excise And Sales Taxes</field>
            <field name="name" lang="es">Impuestos especiales y sobre venta</field>
            <field name="name" lang="fr">Accises et taxes de vente</field>
            <field name="parent" ref="account_template_6_3_0"/>
            <field name="type" ref="account_type_template_current_tax"/>
        </record>

        <record model="account.account.template" id="account_template_6_3_5">
            <field name="code">6.3.5</field>
            <field name="name" lang="de">Zollgebühren und -abgaben (nicht als Verkauf oder Verbrauch klassifiziert)</field>
            <field name="name" lang="en">Customs Fees And Duties (Not Classified As Sales Or Excise)</field>
            <field name="name" lang="es">Aranceles y aranceles aduaneros (no clasificados como ventas o impuestos especiales)</field>
            <field name="name" lang="fr">Droits et taxes de douane (non classés comme ventes ou accises)</field>
            <field name="parent" ref="account_template_6_3_0"/>
            <field name="type" ref="account_type_template_current_tax"/>
        </record>

        <record model="account.account.template" id="account_template_6_3_6">
            <field name="code">6.3.6</field>
            <field name="name" lang="de">Nicht abzugsfähige Umsatzsteuer (GST)</field>
            <field name="name" lang="en">Non-Deductible VAT (GST)</field>
            <field name="name" lang="es">IVA no deducible (GST)</field>
            <field name="name" lang="fr">TVA non déductible (TPS)</field>
            <field name="parent" ref="account_template_6_3_0"/>
            <field name="type" ref="account_type_template_current_tax"/>
        </record>

        <record model="account.account.template" id="account_template_6_3_7">
            <field name="code">6.3.7</field>
            <field name="name" lang="de">Allgemeiner Versicherungsaufwand</field>
            <field name="name" lang="en">General Insurance Expense</field>
            <field name="name" lang="es">Gatos generales de seguros</field>
            <field name="name" lang="fr">Frais d'assurance générale</field>
            <field name="parent" ref="account_template_6_3_0"/>
            <field name="type" ref="account_type_template_current_tax"/>
        </record>

        <record model="account.account.template" id="account_template_6_3_8">
            <field name="code">6.3.8</field>
            <field name="name" lang="de">Verwaltungsgebühren (Steuermarken)</field>
            <field name="name" lang="en">Administrative Fees (Revenue Stamps)</field>
            <field name="name" lang="es">Tasas Administrativas (Timbres Fiscales)</field>
            <field name="name" lang="fr">Frais administratifs (timbres fiscaux)</field>
            <field name="parent" ref="account_template_6_3_0"/>
            <field name="type" ref="account_type_template_current_tax"/>
        </record>

        <record model="account.account.template" id="account_template_6_3_9">
            <field name="code">6.3.9</field>
            <field name="name" lang="de">Geldbußen und Strafen</field>
            <field name="name" lang="en">Fines And Penalties</field>
            <field name="name" lang="es">Multas y sanciones</field>
            <field name="name" lang="fr">Amendes et pénalités</field>
            <field name="parent" ref="account_template_6_3_0"/>
            <field name="type" ref="account_type_template_current_tax"/>
        </record>

        <record model="account.account.template" id="account_template_6_3_10">
            <field name="code">6.3.10</field>
            <field name="name" lang="de">Verschiedene Steuern</field>
            <field name="name" lang="en">Miscellaneous Taxes</field>
            <field name="name" lang="es">Impuestos varios</field>
            <field name="name" lang="fr">Taxes diverses</field>
            <field name="parent" ref="account_template_6_3_0"/>
            <field name="type" ref="account_type_template_current_tax"/>
        </record>

        <record model="account.account.template" id="account_template_6_3_11">
            <field name="code">6.3.11</field>
            <field name="name" lang="de">Sonstige Steuern und Abgaben</field>
            <field name="name" lang="en">Other Taxes And Fees</field>
            <field name="name" lang="es">Otros impuestos y tasas</field>
            <field name="name" lang="fr">Autres taxes et frais</field>
            <field name="parent" ref="account_template_6_3_0"/>
            <field name="type" ref="account_type_template_current_tax"/>
        </record>
    </data>
</tryton>
