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account_chart_pymes.xml
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<?xml version="1.0" encoding="utf-8"?>
<openerp>
<data noupdate="0">
<!--
Plantilla del árbol de cuentas del Plan General Contable PYMES 2008.
Basada en la plantilla del Plan General Contable 2008,
Se ha usado la documentación disponible en
http://www.cepazahar.org/recursos/file.php/32/9.Diferencias_pgc.pdf
como base para los siguientes cambios:
- Se eliminan las cuentas:
(111), (1110), (1111), (1143), (115), (133), (134), (1340), (1341),
(135), (136), (140), (146), (147), (1765), (1768), (178), (189),
(204), (2550), (2553), (257),
(466),
(501), (5091), (5290), (5296), (5297), (553), (5530), (5531),
(5532), (5533), (5593), (5598), (569), (58), (580), (581),
(582), (583), (584), (585), (586), (587), (588), (589),
(599), (5990), (5991), (5992), (5993), (5994),
(643), (643), (644), (645), (644), (6440), (6442), (645), (6450),
(6457), (6630), (6631), (6632), (6633),
(7630), (7631), (7632), (7633), (767), (774), (7950), (7956), (7957);
el grupo 8 entero;
el grupo 9 entero.
- Cambian de nombre las cuentas:
(2935), (296), (5935), (596), (7962), (7963)
- Se crean las cuentas:
(5590), (5595), (663), (763)
Otros cambios:
- Se sustituyen los códigos:
vat_code_chart_root => vat_code_chart_pymes_root
l10nES_chart_template => l10nES_chart_template_pymes
pgc_* => pgc_pymes_*
Borja López Soilán (Pexego) - borjals@pexego.es
Última actualización: 2010-10-18
-->
<record id="pgc_pymes_0" model="account.account.template">
<field name="code">0</field>
<field name="reconcile" eval="False"/>
<field name="parent_id" ref=""/>
<field name="type">view</field>
<field name="name">Plan General Contable PYMES 2008</field>
<field name="user_type" ref="view"/>
</record>
<record id="pgc_pymes_1" model="account.account.template">
<field name="code">1</field>
<field name="reconcile" eval="False"/>
<field name="parent_id" ref="pgc_pymes_0"/>
<field name="type">view</field>
<field name="name">Financiación Básica</field>
<field name="user_type" ref="capital"/>
</record>
<record id="pgc_pymes_10" model="account.account.template">
<field name="code">10</field>
<field name="reconcile" eval="False"/>
<field name="parent_id" ref="pgc_pymes_1"/>
<field name="type">view</field>
<field name="name">Capital</field>
<field name="user_type" ref="capital"/>
</record>
<record id="pgc_pymes_100" model="account.account.template">
<field name="code">100</field>
<field name="reconcile" eval="False"/>
<field name="parent_id" ref="pgc_pymes_10"/>
<field name="type">view</field>
<field name="name">Capital social</field>
<field name="user_type" ref="capital"/>
</record>
<record id="pgc_pymes_100_child" model="account.account.template">
<field name="code">100</field>
<field name="reconcile" eval="False"/>
<field name="parent_id" ref="pgc_pymes_100"/>
<field name="type">other</field>
<field name="name">Capital social</field>
<field name="user_type" ref="capital"/>
</record>
<record id="pgc_pymes_101" model="account.account.template">
<field name="code">101</field>
<field name="reconcile" eval="False"/>
<field name="parent_id" ref="pgc_pymes_10"/>
<field name="type">view</field>
<field name="name">Fondo social</field>
<field name="user_type" ref="capital"/>
</record>
<record id="pgc_pymes_101_child" model="account.account.template">
<field name="code">101</field>
<field name="reconcile" eval="False"/>
<field name="parent_id" ref="pgc_pymes_101"/>
<field name="type">other</field>
<field name="name">Fondo social</field>
<field name="user_type" ref="capital"/>
</record>
<record id="pgc_pymes_102" model="account.account.template">
<field name="code">102</field>
<field name="reconcile" eval="False"/>
<field name="parent_id" ref="pgc_pymes_10"/>
<field name="type">view</field>
<field name="name">Capital</field>
<field name="user_type" ref="capital"/>
</record>
<record id="pgc_pymes_102_child" model="account.account.template">
<field name="code">102</field>
<field name="reconcile" eval="False"/>
<field name="parent_id" ref="pgc_pymes_102"/>
<field name="type">other</field>
<field name="name">Capital</field>
<field name="user_type" ref="capital"/>
</record>
<record id="pgc_pymes_103" model="account.account.template">
<field name="code">103</field>
<field name="reconcile" eval="False"/>
<field name="parent_id" ref="pgc_pymes_10"/>
<field name="type">view</field>
<field name="name">Socios por desembolsos no exigidos</field>
<field name="user_type" ref="capital"/>
</record>
<record id="pgc_pymes_1030" model="account.account.template">
<field name="code">1030</field>
<field name="reconcile" eval="False"/>
<field name="parent_id" ref="pgc_pymes_103"/>
<field name="type">view</field>
<field name="name">Socios por desembolsos no exigidos, capital social</field>
<field name="user_type" ref="capital"/>
</record>
<record id="pgc_pymes_1030_child" model="account.account.template">
<field name="code">1030</field>
<field name="reconcile" eval="False"/>
<field name="parent_id" ref="pgc_pymes_1030"/>
<field name="type">other</field>
<field name="name">Socios por desembolsos no exigidos, capital social</field>
<field name="user_type" ref="capital"/>
</record>
<record id="pgc_pymes_1034" model="account.account.template">
<field name="code">1034</field>
<field name="reconcile" eval="False"/>
<field name="parent_id" ref="pgc_pymes_103"/>
<field name="type">view</field>
<field name="name">Socios por desembolsos no exigidos, capital pendiente de inscripción</field>
<field name="user_type" ref="capital"/>
</record>
<record id="pgc_pymes_1034_child" model="account.account.template">
<field name="code">1034</field>
<field name="reconcile" eval="False"/>
<field name="parent_id" ref="pgc_pymes_1034"/>
<field name="type">other</field>
<field name="name">Socios por desembolsos no exigidos, capital pendiente de inscripción</field>
<field name="user_type" ref="capital"/>
</record>
<record id="pgc_pymes_104" model="account.account.template">
<field name="code">104</field>
<field name="reconcile" eval="False"/>
<field name="parent_id" ref="pgc_pymes_10"/>
<field name="type">view</field>
<field name="name">Socios por aportaciones no dinerarias pendientes</field>
<field name="user_type" ref="capital"/>
</record>
<record id="pgc_pymes_1040" model="account.account.template">
<field name="code">1040</field>
<field name="reconcile" eval="False"/>
<field name="parent_id" ref="pgc_pymes_104"/>
<field name="type">view</field>
<field name="name">Socios por aportaciones no dinerarias pendientes, capital social</field>
<field name="user_type" ref="capital"/>
</record>
<record id="pgc_pymes_1040_child" model="account.account.template">
<field name="code">1040</field>
<field name="reconcile" eval="False"/>
<field name="parent_id" ref="pgc_pymes_1040"/>
<field name="type">other</field>
<field name="name">Socios por aportaciones no dinerarias pendientes, capital social</field>
<field name="user_type" ref="capital"/>
</record>
<record id="pgc_pymes_1044" model="account.account.template">
<field name="code">1044</field>
<field name="reconcile" eval="False"/>
<field name="parent_id" ref="pgc_pymes_104"/>
<field name="type">view</field>
<field name="name">Socios por aportaciones no dinerarias pendientes, capital pendiente de inscripción</field>
<field name="user_type" ref="capital"/>
</record>
<record id="pgc_pymes_1044_child" model="account.account.template">
<field name="code">1044</field>
<field name="reconcile" eval="False"/>
<field name="parent_id" ref="pgc_pymes_1044"/>
<field name="type">other</field>
<field name="name">Socios por aportaciones no dinerarias pendientes, capital pendiente de inscripción</field>
<field name="user_type" ref="capital"/>
</record>
<record id="pgc_pymes_108" model="account.account.template">
<field name="code">108</field>
<field name="reconcile" eval="False"/>
<field name="parent_id" ref="pgc_pymes_10"/>
<field name="type">view</field>
<field name="name">Acciones o participaciones propias en situaciones especiales</field>
<field name="user_type" ref="capital"/>
</record>
<record id="pgc_pymes_108_child" model="account.account.template">
<field name="code">108</field>
<field name="reconcile" eval="False"/>
<field name="parent_id" ref="pgc_pymes_108"/>
<field name="type">other</field>
<field name="name">Acciones o participaciones propias en situaciones especiales</field>
<field name="user_type" ref="capital"/>
</record>
<record id="pgc_pymes_109" model="account.account.template">
<field name="code">109</field>
<field name="reconcile" eval="False"/>
<field name="parent_id" ref="pgc_pymes_10"/>
<field name="type">view</field>
<field name="name">Acciones o participaciones propias para reducción de capital</field>
<field name="user_type" ref="capital"/>
</record>
<record id="pgc_pymes_109_child" model="account.account.template">
<field name="code">109</field>
<field name="reconcile" eval="False"/>
<field name="parent_id" ref="pgc_pymes_109"/>
<field name="type">other</field>
<field name="name">Acciones o participaciones propias para reducción de capital</field>
<field name="user_type" ref="capital"/>
</record>
<record id="pgc_pymes_11" model="account.account.template">
<field name="code">11</field>
<field name="reconcile" eval="False"/>
<field name="parent_id" ref="pgc_pymes_1"/>
<field name="type">view</field>
<field name="name">Reservas y otros instrumentos de patrimonio</field>
<field name="user_type" ref="capital"/>
</record>
<record id="pgc_pymes_110" model="account.account.template">
<field name="code">110</field>
<field name="reconcile" eval="False"/>
<field name="parent_id" ref="pgc_pymes_11"/>
<field name="type">view</field>
<field name="name">Prima de Emisión o asunción</field>
<field name="user_type" ref="capital"/>
</record>
<record id="pgc_pymes_110_child" model="account.account.template">
<field name="code">110</field>
<field name="reconcile" eval="False"/>
<field name="parent_id" ref="pgc_pymes_110"/>
<field name="type">other</field>
<field name="name">Prima de Emisión o asunción</field>
<field name="user_type" ref="capital"/>
</record>
<record id="pgc_pymes_112" model="account.account.template">
<field name="code">112</field>
<field name="reconcile" eval="False"/>
<field name="parent_id" ref="pgc_pymes_11"/>
<field name="type">view</field>
<field name="name">Reserva Legal</field>
<field name="user_type" ref="capital"/>
</record>
<record id="pgc_pymes_112_child" model="account.account.template">
<field name="code">112</field>
<field name="reconcile" eval="False"/>
<field name="parent_id" ref="pgc_pymes_112"/>
<field name="type">other</field>
<field name="name">Reserva Legal</field>
<field name="user_type" ref="capital"/>
</record>
<record id="pgc_pymes_113" model="account.account.template">
<field name="code">113</field>
<field name="reconcile" eval="False"/>
<field name="parent_id" ref="pgc_pymes_11"/>
<field name="type">view</field>
<field name="name">Reservas voluntarias</field>
<field name="user_type" ref="capital"/>
</record>
<record id="pgc_pymes_113_child" model="account.account.template">
<field name="code">113</field>
<field name="reconcile" eval="False"/>
<field name="parent_id" ref="pgc_pymes_113"/>
<field name="type">other</field>
<field name="name">Reservas voluntarias</field>
<field name="user_type" ref="capital"/>
</record>
<record id="pgc_pymes_114" model="account.account.template">
<field name="code">114</field>
<field name="reconcile" eval="False"/>
<field name="parent_id" ref="pgc_pymes_11"/>
<field name="type">view</field>
<field name="name">Reservas especiales</field>
<field name="user_type" ref="capital"/>
</record>
<record id="pgc_pymes_1140" model="account.account.template">
<field name="code">1140</field>
<field name="reconcile" eval="False"/>
<field name="parent_id" ref="pgc_pymes_114"/>
<field name="type">view</field>
<field name="name">Reservas para acciones o participaciones de la sociedad dominante</field>
<field name="user_type" ref="capital"/>
</record>
<record id="pgc_pymes_1140_child" model="account.account.template">
<field name="code">1140</field>
<field name="reconcile" eval="False"/>
<field name="parent_id" ref="pgc_pymes_1140"/>
<field name="type">other</field>
<field name="name">Reservas para acciones o participaciones de la sociedad dominante</field>
<field name="user_type" ref="capital"/>
</record>
<record id="pgc_pymes_1141" model="account.account.template">
<field name="code">1141</field>
<field name="reconcile" eval="False"/>
<field name="parent_id" ref="pgc_pymes_114"/>
<field name="type">view</field>
<field name="name">Reservas estatutarias</field>
<field name="user_type" ref="capital"/>
</record>
<record id="pgc_pymes_1141_child" model="account.account.template">
<field name="code">1141</field>
<field name="reconcile" eval="False"/>
<field name="parent_id" ref="pgc_pymes_1141"/>
<field name="type">other</field>
<field name="name">Reservas estatutarias</field>
<field name="user_type" ref="capital"/>
</record>
<record id="pgc_pymes_1142" model="account.account.template">
<field name="code">1142</field>
<field name="reconcile" eval="False"/>
<field name="parent_id" ref="pgc_pymes_114"/>
<field name="type">view</field>
<field name="name">Reserva por capital amortizado</field>
<field name="user_type" ref="capital"/>
</record>
<record id="pgc_pymes_1142_child" model="account.account.template">
<field name="code">1142</field>
<field name="reconcile" eval="False"/>
<field name="parent_id" ref="pgc_pymes_1142"/>
<field name="type">other</field>
<field name="name">Reserva por capital amortizado</field>
<field name="user_type" ref="capital"/>
</record>
<record id="pgc_pymes_1144" model="account.account.template">
<field name="code">1144</field>
<field name="reconcile" eval="False"/>
<field name="parent_id" ref="pgc_pymes_114"/>
<field name="type">view</field>
<field name="name">Reservas por acciones propias aceptadas en garantía</field>
<field name="user_type" ref="capital"/>
</record>
<record id="pgc_pymes_1144_child" model="account.account.template">
<field name="code">1144</field>
<field name="reconcile" eval="False"/>
<field name="parent_id" ref="pgc_pymes_1144"/>
<field name="type">other</field>
<field name="name">Reservas por acciones propias aceptadas en garantía</field>
<field name="user_type" ref="capital"/>
</record>
<record id="pgc_pymes_118" model="account.account.template">
<field name="code">118</field>
<field name="reconcile" eval="False"/>
<field name="parent_id" ref="pgc_pymes_11"/>
<field name="type">view</field>
<field name="name">Aportaciones de socios o propietarios</field>
<field name="user_type" ref="capital"/>
</record>
<record id="pgc_pymes_118_child" model="account.account.template">
<field name="code">118</field>
<field name="reconcile" eval="False"/>
<field name="parent_id" ref="pgc_pymes_118"/>
<field name="type">other</field>
<field name="name">Aportaciones de socios o propietarios</field>
<field name="user_type" ref="capital"/>
</record>
<record id="pgc_pymes_119" model="account.account.template">
<field name="code">119</field>
<field name="reconcile" eval="False"/>
<field name="parent_id" ref="pgc_pymes_11"/>
<field name="type">view</field>
<field name="name">Diferencias por ajuste del capital a euros</field>
<field name="user_type" ref="capital"/>
</record>
<record id="pgc_pymes_119_child" model="account.account.template">
<field name="code">119</field>
<field name="reconcile" eval="False"/>
<field name="parent_id" ref="pgc_pymes_119"/>
<field name="type">other</field>
<field name="name">Diferencias por ajuste del capital a euros</field>
<field name="user_type" ref="capital"/>
</record>
<record id="pgc_pymes_12" model="account.account.template">
<field name="code">12</field>
<field name="reconcile" eval="False"/>
<field name="parent_id" ref="pgc_pymes_1"/>
<field name="type">view</field>
<field name="name">Resultados pendientes de Aplicación</field>
<field name="user_type" ref="capital"/>
</record>
<record id="pgc_pymes_120" model="account.account.template">
<field name="code">120</field>
<field name="reconcile" eval="False"/>
<field name="parent_id" ref="pgc_pymes_12"/>
<field name="type">view</field>
<field name="name">Remanente</field>
<field name="user_type" ref="capital"/>
</record>
<record id="pgc_pymes_120_child" model="account.account.template">
<field name="code">120</field>
<field name="reconcile" eval="False"/>
<field name="parent_id" ref="pgc_pymes_120"/>
<field name="type">other</field>
<field name="name">Remanente</field>
<field name="user_type" ref="capital"/>
</record>
<record id="pgc_pymes_121" model="account.account.template">
<field name="code">121</field>
<field name="reconcile" eval="False"/>
<field name="parent_id" ref="pgc_pymes_12"/>
<field name="type">view</field>
<field name="name">Resultados negativos de ejercicios anteriores</field>
<field name="user_type" ref="capital"/>
</record>
<record id="pgc_pymes_121_child" model="account.account.template">
<field name="code">121</field>
<field name="reconcile" eval="False"/>
<field name="parent_id" ref="pgc_pymes_121"/>
<field name="type">other</field>
<field name="name">Resultados negativos de ejercicios anteriores</field>
<field name="user_type" ref="capital"/>
</record>
<record id="pgc_pymes_129" model="account.account.template">
<field name="code">129</field>
<field name="reconcile" eval="False"/>
<field name="parent_id" ref="pgc_pymes_12"/>
<field name="type">view</field>
<field name="name">Resultado del ejercicio</field>
<field name="user_type" ref="capital"/>
</record>
<record id="pgc_pymes_129_child" model="account.account.template">
<field name="code">129</field>
<field name="reconcile" eval="False"/>
<field name="parent_id" ref="pgc_pymes_129"/>
<field name="type">other</field>
<field name="name">Resultado del ejercicio</field>
<field name="user_type" ref="capital"/>
</record>
<record id="pgc_pymes_13" model="account.account.template">
<field name="code">13</field>
<field name="reconcile" eval="False"/>
<field name="parent_id" ref="pgc_pymes_1"/>
<field name="type">view</field>
<field name="name">Subvenciones, donaciones y ajustes por cambio de valor</field>
<field name="user_type" ref="capital"/>
</record>
<record id="pgc_pymes_130" model="account.account.template">
<field name="code">130</field>
<field name="reconcile" eval="False"/>
<field name="parent_id" ref="pgc_pymes_13"/>
<field name="type">view</field>
<field name="name">Subvenciones oficiales de capital</field>
<field name="user_type" ref="capital"/>
</record>
<record id="pgc_pymes_130_child" model="account.account.template">
<field name="code">130</field>
<field name="reconcile" eval="False"/>
<field name="parent_id" ref="pgc_pymes_130"/>
<field name="type">other</field>
<field name="name">Subvenciones oficiales de capital</field>
<field name="user_type" ref="capital"/>
</record>
<record id="pgc_pymes_131" model="account.account.template">
<field name="code">131</field>
<field name="reconcile" eval="False"/>
<field name="parent_id" ref="pgc_pymes_13"/>
<field name="type">view</field>
<field name="name">Donaciones y legados de capital</field>
<field name="user_type" ref="capital"/>
</record>
<record id="pgc_pymes_131_child" model="account.account.template">
<field name="code">131</field>
<field name="reconcile" eval="False"/>
<field name="parent_id" ref="pgc_pymes_131"/>
<field name="type">other</field>
<field name="name">Donaciones y legados de capital</field>
<field name="user_type" ref="capital"/>
</record>
<record id="pgc_pymes_132" model="account.account.template">
<field name="code">132</field>
<field name="reconcile" eval="False"/>
<field name="parent_id" ref="pgc_pymes_13"/>
<field name="type">view</field>
<field name="name">Otras subvenciones, donaciones y legados</field>
<field name="user_type" ref="capital"/>
</record>
<record id="pgc_pymes_132_child" model="account.account.template">
<field name="code">132</field>
<field name="reconcile" eval="False"/>
<field name="parent_id" ref="pgc_pymes_132"/>
<field name="type">other</field>
<field name="name">Otras subvenciones, donaciones y legados</field>
<field name="user_type" ref="capital"/>
</record>
<record id="pgc_pymes_137" model="account.account.template">
<field name="code">137</field>
<field name="reconcile" eval="False"/>
<field name="parent_id" ref="pgc_pymes_13"/>
<field name="type">view</field>
<field name="name">Ingresos fiscales a distribuir en varios ejercicios</field>
<field name="user_type" ref="capital"/>
</record>
<record id="pgc_pymes_1370" model="account.account.template">
<field name="code">1370</field>
<field name="reconcile" eval="False"/>
<field name="parent_id" ref="pgc_pymes_137"/>
<field name="type">view</field>
<field name="name">Ingresos fiscales por diferencias permanentes a distribuir en varios ejercicios</field>
<field name="user_type" ref="capital"/>
</record>
<record id="pgc_pymes_1370_child" model="account.account.template">
<field name="code">1370</field>
<field name="reconcile" eval="False"/>
<field name="parent_id" ref="pgc_pymes_1370"/>
<field name="type">other</field>
<field name="name">Ingresos fiscales por diferencias permanentes a distribuir en varios ejercicios</field>
<field name="user_type" ref="capital"/>
</record>
<record id="pgc_pymes_1371" model="account.account.template">
<field name="code">1371</field>
<field name="reconcile" eval="False"/>
<field name="parent_id" ref="pgc_pymes_137"/>
<field name="type">view</field>
<field name="name">Ingresos fiscales por deducciones y bonificaciones a distribuir en varios ejercicios</field>
<field name="user_type" ref="capital"/>
</record>
<record id="pgc_pymes_1371_child" model="account.account.template">
<field name="code">1371</field>
<field name="reconcile" eval="False"/>
<field name="parent_id" ref="pgc_pymes_1371"/>
<field name="type">other</field>
<field name="name">Ingresos fiscales por deducciones y bonificaciones a distribuir en varios ejercicios</field>
<field name="user_type" ref="capital"/>
</record>
<record id="pgc_pymes_14" model="account.account.template">
<field name="code">14</field>
<field name="reconcile" eval="False"/>
<field name="parent_id" ref="pgc_pymes_1"/>
<field name="type">view</field>
<field name="name">Provisiones</field>
<field name="user_type" ref="capital"/>
</record>
<record id="pgc_pymes_141" model="account.account.template">
<field name="code">141</field>
<field name="reconcile" eval="True"/>
<field name="parent_id" ref="pgc_pymes_14"/>
<field name="type">view</field>
<field name="name">Provisión para impuestos</field>
<field name="user_type" ref="capital"/>
</record>
<record id="pgc_pymes_141_child" model="account.account.template">
<field name="code">141</field>
<field name="reconcile" eval="True"/>
<field name="parent_id" ref="pgc_pymes_141"/>
<field name="type">other</field>
<field name="name">Provisión para impuestos</field>
<field name="user_type" ref="capital"/>
</record>
<record id="pgc_pymes_142" model="account.account.template">
<field name="code">142</field>
<field name="reconcile" eval="True"/>
<field name="parent_id" ref="pgc_pymes_14"/>
<field name="type">view</field>
<field name="name">Provisión para otras responsabilidades</field>
<field name="user_type" ref="capital"/>
</record>
<record id="pgc_pymes_142_child" model="account.account.template">
<field name="code">142</field>
<field name="reconcile" eval="True"/>
<field name="parent_id" ref="pgc_pymes_142"/>
<field name="type">other</field>
<field name="name">Provisión para otras responsabilidades</field>
<field name="user_type" ref="capital"/>
</record>
<record id="pgc_pymes_143" model="account.account.template">
<field name="code">143</field>
<field name="reconcile" eval="True"/>
<field name="parent_id" ref="pgc_pymes_14"/>
<field name="type">view</field>
<field name="name">Provisión por desmantelamiento, retiro o rehabilitación del inmovilizado</field>
<field name="user_type" ref="capital"/>
</record>
<record id="pgc_pymes_143_child" model="account.account.template">
<field name="code">143</field>
<field name="reconcile" eval="True"/>
<field name="parent_id" ref="pgc_pymes_143"/>
<field name="type">other</field>
<field name="name">Provisión por desmantelamiento, retiro o rehabilitación del inmovilizado</field>
<field name="user_type" ref="capital"/>
</record>
<record id="pgc_pymes_145" model="account.account.template">
<field name="code">145</field>
<field name="reconcile" eval="True"/>
<field name="parent_id" ref="pgc_pymes_14"/>
<field name="type">view</field>
<field name="name">Provisión para actuaciones medioambientales</field>
<field name="user_type" ref="capital"/>
</record>
<record id="pgc_pymes_145_child" model="account.account.template">
<field name="code">145</field>
<field name="reconcile" eval="True"/>
<field name="parent_id" ref="pgc_pymes_145"/>
<field name="type">other</field>
<field name="name">Provisión para actuaciones medioambientales</field>
<field name="user_type" ref="capital"/>
</record>
<record id="pgc_pymes_15" model="account.account.template">
<field name="code">15</field>
<field name="reconcile" eval="False"/>
<field name="parent_id" ref="pgc_pymes_1"/>
<field name="type">view</field>
<field name="name">Deudas con características especiales</field>
<field name="user_type" ref="capital"/>
</record>
<record id="pgc_pymes_150" model="account.account.template">
<field name="code">150</field>
<field name="reconcile" eval="False"/>
<field name="parent_id" ref="pgc_pymes_15"/>
<field name="type">view</field>
<field name="name">Acciones o participaciones consideradas como pasivos financieros</field>
<field name="user_type" ref="capital"/>
</record>
<record id="pgc_pymes_150_child" model="account.account.template">
<field name="code">150</field>
<field name="reconcile" eval="False"/>
<field name="parent_id" ref="pgc_pymes_150"/>
<field name="type">other</field>
<field name="name">Acciones o participaciones consideradas como pasivos financieros</field>
<field name="user_type" ref="capital"/>
</record>
<record id="pgc_pymes_153" model="account.account.template">
<field name="code">153</field>
<field name="reconcile" eval="False"/>
<field name="parent_id" ref="pgc_pymes_15"/>
<field name="type">view</field>
<field name="name">Desembolsos no exigidos por acciones o participaciones consideradas como pasivos financieros</field>
<field name="user_type" ref="capital"/>
</record>
<record id="pgc_pymes_1533" model="account.account.template">
<field name="code">1533</field>
<field name="reconcile" eval="False"/>
<field name="parent_id" ref="pgc_pymes_153"/>
<field name="type">view</field>
<field name="name">Desembolsos no exigidos, empresas del grupo</field>
<field name="user_type" ref="capital"/>
</record>
<record id="pgc_pymes_1533_child" model="account.account.template">
<field name="code">1533</field>
<field name="reconcile" eval="False"/>
<field name="parent_id" ref="pgc_pymes_1533"/>
<field name="type">other</field>
<field name="name">Desembolsos no exigidos, empresas del grupo</field>
<field name="user_type" ref="capital"/>
</record>
<record id="pgc_pymes_1534" model="account.account.template">
<field name="code">1534</field>
<field name="reconcile" eval="False"/>
<field name="parent_id" ref="pgc_pymes_153"/>
<field name="type">view</field>
<field name="name">Desembolsos no exigidos, empresas asociadas</field>
<field name="user_type" ref="capital"/>
</record>
<record id="pgc_pymes_1534_child" model="account.account.template">
<field name="code">1534</field>
<field name="reconcile" eval="False"/>
<field name="parent_id" ref="pgc_pymes_1534"/>
<field name="type">other</field>
<field name="name">Desembolsos no exigidos, empresas asociadas</field>
<field name="user_type" ref="capital"/>
</record>
<record id="pgc_pymes_1535" model="account.account.template">
<field name="code">1535</field>
<field name="reconcile" eval="False"/>
<field name="parent_id" ref="pgc_pymes_153"/>
<field name="type">view</field>
<field name="name">Desembolsos no exigidos, otras partes vinculadas</field>
<field name="user_type" ref="capital"/>
</record>
<record id="pgc_pymes_1535_child" model="account.account.template">
<field name="code">1535</field>
<field name="reconcile" eval="False"/>
<field name="parent_id" ref="pgc_pymes_1535"/>
<field name="type">other</field>
<field name="name">Desembolsos no exigidos, otras partes vinculadas</field>
<field name="user_type" ref="capital"/>
</record>
<record id="pgc_pymes_1536" model="account.account.template">
<field name="code">1536</field>
<field name="reconcile" eval="False"/>
<field name="parent_id" ref="pgc_pymes_153"/>
<field name="type">view</field>
<field name="name">Otros desembolsos no exigidos</field>
<field name="user_type" ref="capital"/>
</record>
<record id="pgc_pymes_1536_child" model="account.account.template">
<field name="code">1536</field>
<field name="reconcile" eval="False"/>
<field name="parent_id" ref="pgc_pymes_1536"/>
<field name="type">other</field>
<field name="name">Otros desembolsos no exigidos</field>
<field name="user_type" ref="capital"/>
</record>
<record id="pgc_pymes_154" model="account.account.template">
<field name="code">154</field>
<field name="reconcile" eval="False"/>
<field name="parent_id" ref="pgc_pymes_15"/>
<field name="type">view</field>
<field name="name">Aportaciones no dinerarias pendientes por acciones o participaciones consideradas como pasivos financieros</field>
<field name="user_type" ref="capital"/>
</record>
<record id="pgc_pymes_1543" model="account.account.template">
<field name="code">1543</field>
<field name="reconcile" eval="False"/>
<field name="parent_id" ref="pgc_pymes_154"/>
<field name="type">view</field>
<field name="name">Aportaciones no dinerarias pendientes, empresas del grupo</field>
<field name="user_type" ref="capital"/>
</record>
<record id="pgc_pymes_1543_child" model="account.account.template">
<field name="code">1543</field>
<field name="reconcile" eval="False"/>
<field name="parent_id" ref="pgc_pymes_1543"/>
<field name="type">other</field>
<field name="name">Aportaciones no dinerarias pendientes, empresas del grupo</field>
<field name="user_type" ref="capital"/>
</record>
<record id="pgc_pymes_1544" model="account.account.template">
<field name="code">1544</field>
<field name="reconcile" eval="False"/>
<field name="parent_id" ref="pgc_pymes_154"/>
<field name="type">view</field>
<field name="name">Aportaciones no dinerarias pendientes, empresas asociadas</field>
<field name="user_type" ref="capital"/>
</record>
<record id="pgc_pymes_1544_child" model="account.account.template">
<field name="code">1544</field>
<field name="reconcile" eval="False"/>
<field name="parent_id" ref="pgc_pymes_1544"/>
<field name="type">other</field>
<field name="name">Aportaciones no dinerarias pendientes, empresas asociadas</field>
<field name="user_type" ref="capital"/>
</record>
<record id="pgc_pymes_1545" model="account.account.template">
<field name="code">1545</field>
<field name="reconcile" eval="False"/>
<field name="parent_id" ref="pgc_pymes_154"/>
<field name="type">view</field>
<field name="name">Aportaciones no dinerarias pendientes, otras partes vinculadas</field>
<field name="user_type" ref="capital"/>
</record>
<record id="pgc_pymes_1545_child" model="account.account.template">
<field name="code">1545</field>
<field name="reconcile" eval="False"/>
<field name="parent_id" ref="pgc_pymes_1545"/>
<field name="type">other</field>
<field name="name">Aportaciones no dinerarias pendientes, otras partes vinculadas</field>
<field name="user_type" ref="capital"/>
</record>
<record id="pgc_pymes_1546" model="account.account.template">
<field name="code">1546</field>
<field name="reconcile" eval="False"/>
<field name="parent_id" ref="pgc_pymes_154"/>
<field name="type">view</field>
<field name="name">Otras aportaciones no dinerarias pendientes</field>
<field name="user_type" ref="capital"/>
</record>
<record id="pgc_pymes_1546_child" model="account.account.template">
<field name="code">1546</field>
<field name="reconcile" eval="False"/>
<field name="parent_id" ref="pgc_pymes_1546"/>
<field name="type">other</field>
<field name="name">Otras aportaciones no dinerarias pendientes</field>
<field name="user_type" ref="capital"/>
</record>
<record id="pgc_pymes_16" model="account.account.template">
<field name="code">16</field>
<field name="reconcile" eval="False"/>
<field name="parent_id" ref="pgc_pymes_1"/>
<field name="type">view</field>
<field name="name">Deudas con partes vinculadas</field>
<field name="user_type" ref="capital"/>
</record>
<record id="pgc_pymes_160" model="account.account.template">
<field name="code">160</field>
<field name="reconcile" eval="False"/>
<field name="parent_id" ref="pgc_pymes_16"/>
<field name="type">view</field>
<field name="name">Deudas con entidades de crédito vinculadas</field>
<field name="user_type" ref="capital"/>
</record>
<record id="pgc_pymes_1603" model="account.account.template">
<field name="code">1603</field>
<field name="reconcile" eval="False"/>
<field name="parent_id" ref="pgc_pymes_160"/>
<field name="type">view</field>
<field name="name">Deudas con entidades de crédito vinculadas, empresas del grupo</field>
<field name="user_type" ref="capital"/>
</record>
<record id="pgc_pymes_1603_child" model="account.account.template">
<field name="code">1603</field>
<field name="reconcile" eval="False"/>
<field name="parent_id" ref="pgc_pymes_1603"/>
<field name="type">other</field>
<field name="name">Deudas con entidades de crédito vinculadas, empresas del grupo</field>
<field name="user_type" ref="capital"/>
</record>
<record id="pgc_pymes_1604" model="account.account.template">
<field name="code">1604</field>
<field name="reconcile" eval="False"/>
<field name="parent_id" ref="pgc_pymes_160"/>
<field name="type">view</field>
<field name="name">Deudas con entidades de crédito vinculadas, empresas asociadas</field>
<field name="user_type" ref="capital"/>
</record>
<record id="pgc_pymes_1604_child" model="account.account.template">
<field name="code">1604</field>
<field name="reconcile" eval="False"/>
<field name="parent_id" ref="pgc_pymes_1604"/>
<field name="type">other</field>
<field name="name">Deudas con entidades de crédito vinculadas, empresas asociadas</field>
<field name="user_type" ref="capital"/>
</record>
<record id="pgc_pymes_1605" model="account.account.template">
<field name="code">1605</field>
<field name="reconcile" eval="False"/>
<field name="parent_id" ref="pgc_pymes_160"/>
<field name="type">view</field>
<field name="name">Deudas con otras entidades de crédito vinculadas</field>
<field name="user_type" ref="capital"/>
</record>
<record id="pgc_pymes_1605_child" model="account.account.template">
<field name="code">1605</field>
<field name="reconcile" eval="False"/>
<field name="parent_id" ref="pgc_pymes_1605"/>
<field name="type">other</field>
<field name="name">Deudas con otras entidades de crédito vinculadas</field>
<field name="user_type" ref="capital"/>
</record>
<record id="pgc_pymes_161" model="account.account.template">
<field name="code">161</field>
<field name="reconcile" eval="False"/>
<field name="parent_id" ref="pgc_pymes_16"/>
<field name="type">view</field>
<field name="name">Proveedores de inmovilizado, partes vinculadas</field>
<field name="user_type" ref="capital"/>
</record>
<record id="pgc_pymes_1613" model="account.account.template">
<field name="code">1613</field>
<field name="reconcile" eval="False"/>
<field name="parent_id" ref="pgc_pymes_161"/>
<field name="type">view</field>
<field name="name">Proveedores de inmovilizado, empresas del grupo</field>
<field name="user_type" ref="capital"/>
</record>
<record id="pgc_pymes_1613_child" model="account.account.template">
<field name="code">1613</field>
<field name="reconcile" eval="False"/>
<field name="parent_id" ref="pgc_pymes_1613"/>
<field name="type">other</field>
<field name="name">Proveedores de inmovilizado, empresas del grupo</field>
<field name="user_type" ref="capital"/>
</record>
<record id="pgc_pymes_1614" model="account.account.template">
<field name="code">1614</field>
<field name="reconcile" eval="False"/>
<field name="parent_id" ref="pgc_pymes_161"/>
<field name="type">view</field>
<field name="name">Proveedores de inmovilizado, empresas asociadas</field>
<field name="user_type" ref="capital"/>
</record>
<record id="pgc_pymes_1614_child" model="account.account.template">
<field name="code">1614</field>
<field name="reconcile" eval="False"/>
<field name="parent_id" ref="pgc_pymes_1614"/>
<field name="type">other</field>
<field name="name">Proveedores de inmovilizado, empresas asociadas</field>
<field name="user_type" ref="capital"/>
</record>
<record id="pgc_pymes_1615" model="account.account.template">
<field name="code">1615</field>
<field name="reconcile" eval="False"/>
<field name="parent_id" ref="pgc_pymes_161"/>
<field name="type">view</field>
<field name="name">Proveedores de inmovilizado, otras partes vinculadas</field>
<field name="user_type" ref="capital"/>
</record>
<record id="pgc_pymes_1615_child" model="account.account.template">
<field name="code">1615</field>
<field name="reconcile" eval="False"/>
<field name="parent_id" ref="pgc_pymes_1615"/>
<field name="type">other</field>
<field name="name">Proveedores de inmovilizado, otras partes vinculadas</field>
<field name="user_type" ref="capital"/>
</record>
<record id="pgc_pymes_162" model="account.account.template">
<field name="code">162</field>
<field name="reconcile" eval="False"/>
<field name="parent_id" ref="pgc_pymes_16"/>
<field name="type">view</field>
<field name="name">Acreedores por arrendamiento financiero, partes vinculadas</field>
<field name="user_type" ref="capital"/>
</record>
<record id="pgc_pymes_1623" model="account.account.template">
<field name="code">1623</field>
<field name="reconcile" eval="False"/>
<field name="parent_id" ref="pgc_pymes_162"/>
<field name="type">view</field>
<field name="name">Acreedores por arrendamiento financiero, empresas de grupo</field>
<field name="user_type" ref="capital"/>
</record>
<record id="pgc_pymes_1623_child" model="account.account.template">
<field name="code">1623</field>
<field name="reconcile" eval="False"/>
<field name="parent_id" ref="pgc_pymes_1623"/>
<field name="type">other</field>
<field name="name">Acreedores por arrendamiento financiero, empresas de grupo</field>
<field name="user_type" ref="capital"/>
</record>
<record id="pgc_pymes_1624" model="account.account.template">
<field name="code">1624</field>
<field name="reconcile" eval="False"/>
<field name="parent_id" ref="pgc_pymes_162"/>
<field name="type">view</field>
<field name="name">Acreedores por arrendamiento financiero, empresas asociadas</field>
<field name="user_type" ref="capital"/>
</record>
<record id="pgc_pymes_1624_child" model="account.account.template">
<field name="code">1624</field>
<field name="reconcile" eval="False"/>
<field name="parent_id" ref="pgc_pymes_1624"/>
<field name="type">other</field>
<field name="name">Acreedores por arrendamiento financiero, empresas asociadas</field>
<field name="user_type" ref="capital"/>
</record>
<record id="pgc_pymes_1625" model="account.account.template">
<field name="code">1625</field>
<field name="reconcile" eval="False"/>
<field name="parent_id" ref="pgc_pymes_162"/>
<field name="type">view</field>
<field name="name">Acreedores por arrendamiento financiero, otras partes vinculadas</field>
<field name="user_type" ref="capital"/>
</record>
<record id="pgc_pymes_1625_child" model="account.account.template">
<field name="code">1625</field>
<field name="reconcile" eval="False"/>
<field name="parent_id" ref="pgc_pymes_1625"/>
<field name="type">other</field>
<field name="name">Acreedores por arrendamiento financiero, otras partes vinculadas</field>
<field name="user_type" ref="capital"/>
</record>
<record id="pgc_pymes_163" model="account.account.template">
<field name="code">163</field>
<field name="reconcile" eval="False"/>
<field name="parent_id" ref="pgc_pymes_16"/>
<field name="type">view</field>
<field name="name">Otras deudas con partes vinculadas</field>
<field name="user_type" ref="capital"/>
</record>
<record id="pgc_pymes_1633" model="account.account.template">
<field name="code">1633</field>
<field name="reconcile" eval="False"/>
<field name="parent_id" ref="pgc_pymes_163"/>
<field name="type">view</field>
<field name="name">Otras deudas, empresas del grupo</field>
<field name="user_type" ref="capital"/>
</record>
<record id="pgc_pymes_1633_child" model="account.account.template">
<field name="code">1633</field>
<field name="reconcile" eval="False"/>
<field name="parent_id" ref="pgc_pymes_1633"/>
<field name="type">other</field>
<field name="name">Otras deudas, empresas del grupo</field>
<field name="user_type" ref="capital"/>
</record>
<record id="pgc_pymes_1634" model="account.account.template">
<field name="code">1634</field>
<field name="reconcile" eval="False"/>
<field name="parent_id" ref="pgc_pymes_163"/>
<field name="type">view</field>
<field name="name">Otras deudas, empresas asociadas</field>
<field name="user_type" ref="capital"/>
</record>
<record id="pgc_pymes_1634_child" model="account.account.template">
<field name="code">1634</field>
<field name="reconcile" eval="False"/>
<field name="parent_id" ref="pgc_pymes_1634"/>
<field name="type">other</field>
<field name="name">Otras deudas, empresas asociadas</field>
<field name="user_type" ref="capital"/>
</record>
<record id="pgc_pymes_1635" model="account.account.template">
<field name="code">1635</field>
<field name="reconcile" eval="False"/>
<field name="parent_id" ref="pgc_pymes_163"/>
<field name="type">view</field>
<field name="name">Otras deudas, con otras partes vinculadas</field>