account_account_common.xml

<?xml version="1.0" encoding="utf-8"?>
<!-- © 2013-2016 Pedro M. Baeza
     License AGPL-3.0 or later (http://www.gnu.org/licenses/agpl). -->
<odoo>
    <record id="pgc_101_child" model="account.account.template">
        <field name="code">101</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Fondo social</field>
        <field name="user_type_id" ref="account_type_capital"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_102_child" model="account.account.template">
        <field name="code">102</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Capital</field>
        <field name="user_type_id" ref="account_type_capital"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_108_child" model="account.account.template">
        <field name="code">108</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Acciones o participaciones propias en situaciones especiales</field>
        <field name="user_type_id" ref="account_type_capital"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_109_child" model="account.account.template">
        <field name="code">109</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Acciones o participaciones propias para reducci&#243;n de capital</field>
        <field name="user_type_id" ref="account_type_capital"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_110_child" model="account.account.template">
        <field name="code">110</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Prima de emisi&#243;n o asunci&#243;n</field>
        <field name="user_type_id" ref="account_type_capital"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_112_child" model="account.account.template">
        <field name="code">112</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Reserva legal</field>
        <field name="user_type_id" ref="account_type_capital"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_113_child" model="account.account.template">
        <field name="code">113</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Reservas voluntarias</field>
        <field name="user_type_id" ref="account_type_capital"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_1140_child" model="account.account.template">
        <field name="code">1140</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Reservas para acciones o participaciones de la sociedad dominante</field>
        <field name="user_type_id" ref="account_type_capital"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_1141_child" model="account.account.template">
        <field name="code">1141</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Reservas estatutarias</field>
        <field name="user_type_id" ref="account_type_capital"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_1142_child" model="account.account.template">
        <field name="code">1142</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Reserva por capital amortizado</field>
        <field name="user_type_id" ref="account_type_capital"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_1144_child" model="account.account.template">
        <field name="code">1144</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Reservas por acciones propias aceptadas en garant&#237;a</field>
        <field name="user_type_id" ref="account_type_capital"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_118_child" model="account.account.template">
        <field name="code">118</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Aportaciones de socios o propietarios</field>
        <field name="user_type_id" ref="account_type_capital"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_119_child" model="account.account.template">
        <field name="code">119</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Diferencias por ajuste del capital a euros</field>
        <field name="user_type_id" ref="account_type_capital"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_131_child" model="account.account.template">
        <field name="code">131</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Donaciones y legados de capital</field>
        <field name="user_type_id" ref="account_type_capital"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_1370_child" model="account.account.template">
        <field name="code">1370</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Ingresos fiscales por diferencias permanentes a distribuir en varios ejercicios</field>
        <field name="user_type_id" ref="account_type_capital"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_1371_child" model="account.account.template">
        <field name="code">1371</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Ingresos fiscales por deducciones y bonificaciones a distribuir en varios ejercicios</field>
        <field name="user_type_id" ref="account_type_capital"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_141_child" model="account.account.template">
        <field name="code">141</field>
        <field name="reconcile" eval="True"/>
        <field name="name">Provisi&#243;n para impuestos</field>
        <field name="user_type_id" ref="account_type_capital"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_142_child" model="account.account.template">
        <field name="code">142</field>
        <field name="reconcile" eval="True"/>
        <field name="name">Provisi&#243;n para otras responsabilidades</field>
        <field name="user_type_id" ref="account_type_capital"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_143_child" model="account.account.template">
        <field name="code">143</field>
        <field name="reconcile" eval="True"/>
        <field name="name">Provisi&#243;n por desmantelamiento, retiro o rehabilitaci&#243;n del inmovilizado</field>
        <field name="user_type_id" ref="account_type_capital"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_145_child" model="account.account.template">
        <field name="code">145</field>
        <field name="reconcile" eval="True"/>
        <field name="name">Provisi&#243;n para actuaciones medioambientales</field>
        <field name="user_type_id" ref="account_type_capital"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_150_child" model="account.account.template">
        <field name="code">150</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Acciones o participaciones consideradas como pasivos financieros</field>
        <field name="user_type_id" ref="account_type_capital"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_1533_child" model="account.account.template">
        <field name="code">1533</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Desembolsos no exigidos, empresas del grupo</field>
        <field name="user_type_id" ref="account_type_capital"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_1534_child" model="account.account.template">
        <field name="code">1534</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Desembolsos no exigidos, empresas asociadas</field>
        <field name="user_type_id" ref="account_type_capital"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_1535_child" model="account.account.template">
        <field name="code">1535</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Desembolsos no exigidos, otras partes vinculadas</field>
        <field name="user_type_id" ref="account_type_capital"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_1536_child" model="account.account.template">
        <field name="code">1536</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Otros desembolsos no exigidos</field>
        <field name="user_type_id" ref="account_type_capital"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_1543_child" model="account.account.template">
        <field name="code">1543</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Aportaciones no dinerarias pendientes, empresas del grupo</field>
        <field name="user_type_id" ref="account_type_capital"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_1544_child" model="account.account.template">
        <field name="code">1544</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Aportaciones no dinerarias pendientes, empresas asociadas</field>
        <field name="user_type_id" ref="account_type_capital"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_1545_child" model="account.account.template">
        <field name="code">1545</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Aportaciones no dinerarias pendientes, otras partes vinculadas</field>
        <field name="user_type_id" ref="account_type_capital"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_1546_child" model="account.account.template">
        <field name="code">1546</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Otras aportaciones no dinerarias pendientes</field>
        <field name="user_type_id" ref="account_type_capital"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_1603_child" model="account.account.template">
        <field name="code">1603</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Deudas con entidades de cr&#233;dito vinculadas, empresas del grupo</field>
        <field name="user_type_id" ref="account_type_capital"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_1604_child" model="account.account.template">
        <field name="code">1604</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Deudas con entidades de cr&#233;dito vinculadas, empresas asociadas</field>
        <field name="user_type_id" ref="account_type_capital"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_1605_child" model="account.account.template">
        <field name="code">1605</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Deudas con otras entidades de cr&#233;dito vinculadas</field>
        <field name="user_type_id" ref="account_type_capital"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_1613_child" model="account.account.template">
        <field name="code">1613</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Proveedores de inmovilizado, empresas del grupo</field>
        <field name="user_type_id" ref="account_type_capital"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_1614_child" model="account.account.template">
        <field name="code">1614</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Proveedores de inmovilizado, empresas asociadas</field>
        <field name="user_type_id" ref="account_type_capital"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_1615_child" model="account.account.template">
        <field name="code">1615</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Proveedores de inmovilizado, otras partes vinculadas</field>
        <field name="user_type_id" ref="account_type_capital"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_1623_child" model="account.account.template">
        <field name="code">1623</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Acreedores por arrendamiento financiero, empresas de grupo</field>
        <field name="user_type_id" ref="account_type_capital"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_1624_child" model="account.account.template">
        <field name="code">1624</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Acreedores por arrendamiento financiero, empresas asociadas</field>
        <field name="user_type_id" ref="account_type_capital"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_1625_child" model="account.account.template">
        <field name="code">1625</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Acreedores por arrendamiento financiero, otras partes vinculadas</field>
        <field name="user_type_id" ref="account_type_capital"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_1633_child" model="account.account.template">
        <field name="code">1633</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Otras deudas, empresas del grupo</field>
        <field name="user_type_id" ref="account_type_capital"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_1634_child" model="account.account.template">
        <field name="code">1634</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Otras deudas, empresas asociadas</field>
        <field name="user_type_id" ref="account_type_capital"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_1635_child" model="account.account.template">
        <field name="code">1635</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Otras deudas, con otras partes vinculadas</field>
        <field name="user_type_id" ref="account_type_capital"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_170_child" model="account.account.template">
        <field name="code">170</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Deudas con entidades de cr&#233;dito</field>
        <field name="user_type_id" ref="account_type_capital"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_171_child" model="account.account.template">
        <field name="code">171</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Deudas</field>
        <field name="user_type_id" ref="account_type_capital"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_172_child" model="account.account.template">
        <field name="code">172</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Deudas transformables en subvenciones, donaciones y legados</field>
        <field name="user_type_id" ref="account_type_capital"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_173_child" model="account.account.template">
        <field name="code">173</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Proveedores de inmovilizado</field>
        <field name="user_type_id" ref="account_type_capital"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_174_child" model="account.account.template">
        <field name="code">174</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Acreedores por arrendamiento financiero</field>
        <field name="user_type_id" ref="account_type_capital"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_175_child" model="account.account.template">
        <field name="code">175</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Efectos a pagar</field>
        <field name="user_type_id" ref="account_type_capital"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_176_child" model="account.account.template">
        <field name="code">176</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Pasivos por derivados financieros</field>
        <field name="user_type_id" ref="account_type_capital"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_177_child" model="account.account.template">
        <field name="code">177</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Obligaciones y bonos</field>
        <field name="user_type_id" ref="account_type_capital"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_179_child" model="account.account.template">
        <field name="code">179</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Deudas representadas en otros valores negociables</field>
        <field name="user_type_id" ref="account_type_capital"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_180_child" model="account.account.template">
        <field name="code">180</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Fianzas recibidas</field>
        <field name="user_type_id" ref="account_type_capital"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_181_child" model="account.account.template">
        <field name="code">181</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Anticipos recibidos por ventas o prestaciones de servicios</field>
        <field name="user_type_id" ref="account_type_capital"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_185_child" model="account.account.template">
        <field name="code">185</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Dep&#243;sitos recibidos</field>
        <field name="user_type_id" ref="account_type_capital"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_190_child" model="account.account.template">
        <field name="code">190</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Acciones o participaciones emitidas</field>
        <field name="user_type_id" ref="account_type_capital"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_192_child" model="account.account.template">
        <field name="code">192</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Suscriptores de acciones</field>
        <field name="user_type_id" ref="account_type_capital"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_194_child" model="account.account.template">
        <field name="code">194</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Capital emitido pendiente de inscripci&#243;n</field>
        <field name="user_type_id" ref="account_type_capital"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_195_child" model="account.account.template">
        <field name="code">195</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Acciones o participaciones emitidas consideradas como pasivos financieros</field>
        <field name="user_type_id" ref="account_type_capital"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_197_child" model="account.account.template">
        <field name="code">197</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Suscriptores de acciones consideradas como pasivos financieros</field>
        <field name="user_type_id" ref="account_type_capital"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_199_child" model="account.account.template">
        <field name="code">199</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Acciones o participaciones emitidas consideradas como pasivos financieros pendientes de inscripci&#243;n</field>
        <field name="user_type_id" ref="account_type_capital"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_200_child" model="account.account.template">
        <field name="code">200</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Investigaci&#243;n</field>
        <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_201_child" model="account.account.template">
        <field name="code">201</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Desarrollo</field>
        <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_202_child" model="account.account.template">
        <field name="code">202</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Concesiones administrativas</field>
        <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_203_child" model="account.account.template">
        <field name="code">203</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Propiedad industrial</field>
        <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_205_child" model="account.account.template">
        <field name="code">205</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Derechos de traspaso</field>
        <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_206_child" model="account.account.template">
        <field name="code">206</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Aplicaciones inform&#225;ticas</field>
        <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_209_child" model="account.account.template">
        <field name="code">209</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Anticipos para inmovilizaciones intangibles</field>
        <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_210_child" model="account.account.template">
        <field name="code">210</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Terrenos y bienes naturales</field>
        <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_211_child" model="account.account.template">
        <field name="code">211</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Construcciones</field>
        <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_212_child" model="account.account.template">
        <field name="code">212</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Instalaciones t&#233;cnicas</field>
        <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_213_child" model="account.account.template">
        <field name="code">213</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Maquinaria</field>
        <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_214_child" model="account.account.template">
        <field name="code">214</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Utillaje</field>
        <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_215_child" model="account.account.template">
        <field name="code">215</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Otras instalaciones</field>
        <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_216_child" model="account.account.template">
        <field name="code">216</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Mobiliario</field>
        <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_217_child" model="account.account.template">
        <field name="code">217</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Equipos para proceso de informaci&#243;n</field>
        <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_218_child" model="account.account.template">
        <field name="code">218</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Elementos de transporte</field>
        <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_219_child" model="account.account.template">
        <field name="code">219</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Otro inmovilizado material</field>
        <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_220_child" model="account.account.template">
        <field name="code">220</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Inversiones en terrenos y bienes naturales</field>
        <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_221_child" model="account.account.template">
        <field name="code">221</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Inversiones en construcciones</field>
        <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_230_child" model="account.account.template">
        <field name="code">230</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Adaptaci&#243;n de terrenos y bienes naturales</field>
        <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_231_child" model="account.account.template">
        <field name="code">231</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Construcciones en curso</field>
        <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_232_child" model="account.account.template">
        <field name="code">232</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Instalaciones t&#233;cnicas en montaje</field>
        <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_233_child" model="account.account.template">
        <field name="code">233</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Maquinaria en montaje</field>
        <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_237_child" model="account.account.template">
        <field name="code">237</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Equipos para procesos de informaci&#243;n en montaje</field>
        <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_239_child" model="account.account.template">
        <field name="code">239</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Anticipos para inmovilizaciones materiales</field>
        <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_2413_child" model="account.account.template">
        <field name="code">2413</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Valores representativos de deuda de empresas del grupo</field>
        <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_2414_child" model="account.account.template">
        <field name="code">2414</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Valores representativos de deuda de empresas asociadas</field>
        <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_2415_child" model="account.account.template">
        <field name="code">2415</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Valores representativos de deuda de otras partes vinculadas</field>
        <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_2423_child" model="account.account.template">
        <field name="code">2423</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Cr&#233;ditos a empresas del grupo</field>
        <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_2424_child" model="account.account.template">
        <field name="code">2424</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Cr&#233;ditos a empresas asociadas</field>
        <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_2425_child" model="account.account.template">
        <field name="code">2425</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Cr&#233;ditos a otras partes vinculadas</field>
        <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_250_child" model="account.account.template">
        <field name="code">250</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Inversiones financieras en instrumentos de patrimonio</field>
        <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_251_child" model="account.account.template">
        <field name="code">251</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Valores representativos de deuda</field>
        <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_252_child" model="account.account.template">
        <field name="code">252</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Cr&#233;ditos</field>
        <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_253_child" model="account.account.template">
        <field name="code">253</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Cr&#233;ditos por enajenaci&#243;n de inmovilizado</field>
        <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_254_child" model="account.account.template">
        <field name="code">254</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Cr&#233;ditos al personal</field>
        <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_258_child" model="account.account.template">
        <field name="code">258</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Imposiciones</field>
        <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_259_child" model="account.account.template">
        <field name="code">259</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Desembolsos pendientes sobre participaciones en el patrimonio neto</field>
        <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_260_child" model="account.account.template">
        <field name="code">260</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Fianzas constituidas</field>
        <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_265_child" model="account.account.template">
        <field name="code">265</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Dep&#243;sitos constituidos</field>
        <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_2800_child" model="account.account.template">
        <field name="code">2800</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Amortizaci&#243;n acumulada de investigaci&#243;n</field>
        <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_2801_child" model="account.account.template">
        <field name="code">2801</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Amortizaci&#243;n acumulada de desarrollo</field>
        <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_2802_child" model="account.account.template">
        <field name="code">2802</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Amortizaci&#243;n acumulada de concesiones administrativas</field>
        <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_2803_child" model="account.account.template">
        <field name="code">2803</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Amortizaci&#243;n acumulada de propiedad industrial</field>
        <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_2805_child" model="account.account.template">
        <field name="code">2805</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Amortizaci&#243;n acumulada de derechos de traspaso</field>
        <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_2806_child" model="account.account.template">
        <field name="code">2806</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Amortizaci&#243;n acumulada de aplicaciones inform&#225;ticas</field>
        <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_2811_child" model="account.account.template">
        <field name="code">2811</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Amortizaci&#243;n acumulada de construcciones</field>
        <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_2812_child" model="account.account.template">
        <field name="code">2812</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Amortizaci&#243;n acumulada de instalaciones t&#233;cnicas</field>
        <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_2813_child" model="account.account.template">
        <field name="code">2813</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Amortizaci&#243;n acumulada de maquinaria</field>
        <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_2814_child" model="account.account.template">
        <field name="code">2814</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Amortizaci&#243;n acumulada de utillaje</field>
        <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_2815_child" model="account.account.template">
        <field name="code">2815</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Amortizaci&#243;n acumulada de otras instalaciones</field>
        <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_2816_child" model="account.account.template">
        <field name="code">2816</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Amortizaci&#243;n acumulada de mobiliario</field>
        <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_2817_child" model="account.account.template">
        <field name="code">2817</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Amortizaci&#243;n acumulada de equipos para proceso de informaci&#243;n</field>
        <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_2818_child" model="account.account.template">
        <field name="code">2818</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Amortizaci&#243;n acumulada de elementos de transporte</field>
        <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_2819_child" model="account.account.template">
        <field name="code">2819</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Amortizaci&#243;n acumulada de otro inmovilizado material</field>
        <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_282_child" model="account.account.template">
        <field name="code">282</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Amortizaci&#243;n acumulada de las inversiones inmobiliarias</field>
        <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_2900_child" model="account.account.template">
        <field name="code">2900</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Deterioro del valor de investigaci&#243;n</field>
        <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_2901_child" model="account.account.template">
        <field name="code">2901</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Deterioro del valor de desarrollo</field>
        <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_2902_child" model="account.account.template">
        <field name="code">2902</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Deterioro del valor de concesiones administrativas</field>
        <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_2903_child" model="account.account.template">
        <field name="code">2903</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Deterioro del valor de propiedad industrial</field>
        <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_2905_child" model="account.account.template">
        <field name="code">2905</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Deterioro del valor de derechos de traspaso</field>
        <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_2906_child" model="account.account.template">
        <field name="code">2906</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Deterioro del valor de aplicaciones inform&#225;ticas</field>
        <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_2910_child" model="account.account.template">
        <field name="code">2910</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Deterioro de valor de terrenos y bienes naturales</field>
        <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_2911_child" model="account.account.template">
        <field name="code">2911</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Deterioro de valor de construcciones</field>
        <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_2912_child" model="account.account.template">
        <field name="code">2912</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Deterioro de valor de instalaciones t&#233;cnicas</field>
        <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_2913_child" model="account.account.template">
        <field name="code">2913</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Deterioro de valor de maquinaria</field>
        <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_2914_child" model="account.account.template">
        <field name="code">2914</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Deterioro de valor de utillaje</field>
        <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_2915_child" model="account.account.template">
        <field name="code">2915</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Deterioro de valor de otras instalaciones</field>
        <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_2916_child" model="account.account.template">
        <field name="code">2916</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Deterioro de valor de mobiliario</field>
        <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_2917_child" model="account.account.template">
        <field name="code">2917</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Deterioro de valor de equipos para proceso de informaci&#243;n</field>
        <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_2918_child" model="account.account.template">
        <field name="code">2918</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Deterioro de valor de elementos de transporte</field>
        <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_2919_child" model="account.account.template">
        <field name="code">2919</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Deterioro de valor de otro inmovilizado material</field>
        <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_2920_child" model="account.account.template">
        <field name="code">2920</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Deterioro de valor de los terrenos y bienes naturales</field>
        <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_2921_child" model="account.account.template">
        <field name="code">2921</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Deterioro de valor de construcciones</field>
        <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_2933_child" model="account.account.template">
        <field name="code">2933</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Deterioro de valor de participaciones en empresas del grupo</field>
        <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_2934_child" model="account.account.template">
        <field name="code">2934</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Deterioro de valor de participaciones en empresas asociadas</field>
        <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_2943_child" model="account.account.template">
        <field name="code">2943</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Deterioro de valor de valores representativos de deuda de empresas del grupo</field>
        <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_2944_child" model="account.account.template">
        <field name="code">2944</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Deterioro de valor de valores representativos de deuda de empresas asociadas</field>
        <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_2945_child" model="account.account.template">
        <field name="code">2945</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Deterioro de valor de valores representativos de deuda de otras partes vinculadas</field>
        <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_2953_child" model="account.account.template">
        <field name="code">2953</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Deterioro de valor de cr&#233;ditos a empresas del grupo</field>
        <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_2954_child" model="account.account.template">
        <field name="code">2954</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Deterioro de valor de cr&#233;ditos a empresas asociadas</field>
        <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_2955_child" model="account.account.template">
        <field name="code">2955</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Deterioro de valor de cr&#233;ditos a otras partes vinculadas</field>
        <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_297_child" model="account.account.template">
        <field name="code">297</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Deterioro de valor de valores representativos de deuda</field>
        <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_298_child" model="account.account.template">
        <field name="code">298</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Deterioro de valor de cr&#233;ditos</field>
        <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_300_child" model="account.account.template">
        <field name="code">300</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Mercader&#237;as A</field>
        <field name="user_type_id" ref="account_type_stock"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_301_child" model="account.account.template">
        <field name="code">301</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Mercader&#237;as B</field>
        <field name="user_type_id" ref="account_type_stock"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_310_child" model="account.account.template">
        <field name="code">310</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Materias primas A</field>
        <field name="user_type_id" ref="account_type_stock"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_311_child" model="account.account.template">
        <field name="code">311</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Materias primas B</field>
        <field name="user_type_id" ref="account_type_stock"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_320_child" model="account.account.template">
        <field name="code">320</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Elementos y conjuntos incorporables</field>
        <field name="user_type_id" ref="account_type_stock"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_321_child" model="account.account.template">
        <field name="code">321</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Combustibles</field>
        <field name="user_type_id" ref="account_type_stock"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_322_child" model="account.account.template">
        <field name="code">322</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Repuestos</field>
        <field name="user_type_id" ref="account_type_stock"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_325_child" model="account.account.template">
        <field name="code">325</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Materiales diversos</field>
        <field name="user_type_id" ref="account_type_stock"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_326_child" model="account.account.template">
        <field name="code">326</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Embalajes</field>
        <field name="user_type_id" ref="account_type_stock"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_327_child" model="account.account.template">
        <field name="code">327</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Envases</field>
        <field name="user_type_id" ref="account_type_stock"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_328_child" model="account.account.template">
        <field name="code">328</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Material de oficina</field>
        <field name="user_type_id" ref="account_type_stock"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_330_child" model="account.account.template">
        <field name="code">330</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Productos en curso A</field>
        <field name="user_type_id" ref="account_type_stock"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_331_child" model="account.account.template">
        <field name="code">331</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Productos en curso B</field>
        <field name="user_type_id" ref="account_type_stock"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_340_child" model="account.account.template">
        <field name="code">340</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Productos semiterminados A</field>
        <field name="user_type_id" ref="account_type_stock"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_341_child" model="account.account.template">
        <field name="code">341</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Productos semiterminados B</field>
        <field name="user_type_id" ref="account_type_stock"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_350_child" model="account.account.template">
        <field name="code">350</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Productos terminados A</field>
        <field name="user_type_id" ref="account_type_stock"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_351_child" model="account.account.template">
        <field name="code">351</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Productos terminados B</field>
        <field name="user_type_id" ref="account_type_stock"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_360_child" model="account.account.template">
        <field name="code">360</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Subproductos A</field>
        <field name="user_type_id" ref="account_type_stock"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_361_child" model="account.account.template">
        <field name="code">361</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Subproductos B</field>
        <field name="user_type_id" ref="account_type_stock"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_365_child" model="account.account.template">
        <field name="code">365</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Residuos A</field>
        <field name="user_type_id" ref="account_type_stock"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_366_child" model="account.account.template">
        <field name="code">366</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Residuos B</field>
        <field name="user_type_id" ref="account_type_stock"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_368_child" model="account.account.template">
        <field name="code">368</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Materiales recuperados A</field>
        <field name="user_type_id" ref="account_type_stock"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_369_child" model="account.account.template">
        <field name="code">369</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Materiales recuperados B</field>
        <field name="user_type_id" ref="account_type_stock"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_390_child" model="account.account.template">
        <field name="code">390</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Deterioro de valor de las mercader&#237;as</field>
        <field name="user_type_id" ref="account_type_stock"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_391_child" model="account.account.template">
        <field name="code">391</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Deterioro de valor de las materias primas</field>
        <field name="user_type_id" ref="account_type_stock"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_392_child" model="account.account.template">
        <field name="code">392</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Deterioro de valor de otros aprovisionamientos</field>
        <field name="user_type_id" ref="account_type_stock"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_393_child" model="account.account.template">
        <field name="code">393</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Deterioro de valor de los productos en curso</field>
        <field name="user_type_id" ref="account_type_stock"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_394_child" model="account.account.template">
        <field name="code">394</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Deterioro de valor de los productos semiterminados</field>
        <field name="user_type_id" ref="account_type_stock"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_395_child" model="account.account.template">
        <field name="code">395</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Deterioro de valor de los productos terminados</field>
        <field name="user_type_id" ref="account_type_stock"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_396_child" model="account.account.template">
        <field name="code">396</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Deterioro de valor de los subproductos, residuos y materiales recuperados</field>
        <field name="user_type_id" ref="account_type_stock"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_4000_child" model="account.account.template">
        <field name="code">4000</field>
        <field name="reconcile" eval="True"/>
        <field name="name">Proveedores (euros)</field>
        <field name="user_type_id" ref="account.data_account_type_payable"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_4004_child" model="account.account.template">
        <field name="code">4004</field>
        <field name="reconcile" eval="True"/>
        <field name="name">Proveedores (moneda extranjera)</field>
        <field name="user_type_id" ref="account.data_account_type_payable"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_4009_child" model="account.account.template">
        <field name="code">4009</field>
        <field name="reconcile" eval="True"/>
        <field name="name">Proveedores, facturas pendientes de recibir o de formalizar</field>
        <field name="user_type_id" ref="account.data_account_type_payable"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_401_child" model="account.account.template">
        <field name="code">401</field>
        <field name="reconcile" eval="True"/>
        <field name="name">Proveedores, efectos comerciales a pagar</field>
        <field name="user_type_id" ref="account.data_account_type_payable"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_4030_child" model="account.account.template">
        <field name="code">4030</field>
        <field name="reconcile" eval="True"/>
        <field name="name">Proveedores, empresas del grupo (euros)</field>
        <field name="user_type_id" ref="account.data_account_type_payable"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_4031_child" model="account.account.template">
        <field name="code">4031</field>
        <field name="reconcile" eval="True"/>
        <field name="name">Efectos comerciales a pagar, empresas del grupo</field>
        <field name="user_type_id" ref="account.data_account_type_payable"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_4034_child" model="account.account.template">
        <field name="code">4034</field>
        <field name="reconcile" eval="True"/>
        <field name="name">Proveedores, empresas del grupo (moneda extranjera)</field>
        <field name="user_type_id" ref="account.data_account_type_payable"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_4036_child" model="account.account.template">
        <field name="code">4036</field>
        <field name="reconcile" eval="True"/>
        <field name="name">Envases y embalajes a devolver a proveedores, empresas del grupo</field>
        <field name="user_type_id" ref="account.data_account_type_payable"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_4039_child" model="account.account.template">
        <field name="code">4039</field>
        <field name="reconcile" eval="True"/>
        <field name="name">Proveedores, empresas del grupo, facturas pendientes de recibir o de formalizar</field>
        <field name="user_type_id" ref="account.data_account_type_payable"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_404_child" model="account.account.template">
        <field name="code">404</field>
        <field name="reconcile" eval="True"/>
        <field name="name">Proveedores, empresas asociadas</field>
        <field name="user_type_id" ref="account.data_account_type_payable"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_405_child" model="account.account.template">
        <field name="code">405</field>
        <field name="reconcile" eval="True"/>
        <field name="name">Proveedores, otras partes vinculadas</field>
        <field name="user_type_id" ref="account.data_account_type_payable"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_406_child" model="account.account.template">
        <field name="code">406</field>
        <field name="reconcile" eval="True"/>
        <field name="name">Envases y embalajes a devolver a proveedores</field>
        <field name="user_type_id" ref="account.data_account_type_payable"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_407_child" model="account.account.template">
        <field name="code">407</field>
        <field name="reconcile" eval="True"/>
        <field name="name">Anticipos a proveedores</field>
        <field name="user_type_id" ref="account.data_account_type_payable"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_4100_child" model="account.account.template">
        <field name="code">4100</field>
        <field name="reconcile" eval="True"/>
        <field name="name">Acreedores por prestaciones de servicios (euros)</field>
        <field name="user_type_id" ref="account.data_account_type_payable"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_4104_child" model="account.account.template">
        <field name="code">4104</field>
        <field name="reconcile" eval="True"/>
        <field name="name">Acreedores por prestaciones de servicios (moneda extranjera)</field>
        <field name="user_type_id" ref="account.data_account_type_payable"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_4109_child" model="account.account.template">
        <field name="code">4109</field>
        <field name="reconcile" eval="True"/>
        <field name="name">Acreedores por prestaciones de servicios, facturas pendientes de recibir o de formalizar</field>
        <field name="user_type_id" ref="account.data_account_type_payable"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_411_child" model="account.account.template">
        <field name="code">411</field>
        <field name="reconcile" eval="True"/>
        <field name="name">Acreedores, efectos comerciales a pagar</field>
        <field name="user_type_id" ref="account.data_account_type_payable"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_419_child" model="account.account.template">
        <field name="code">419</field>
        <field name="reconcile" eval="True"/>
        <field name="name">Acreedores por operaciones en com&#250;n</field>
        <field name="user_type_id" ref="account.data_account_type_payable"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_4300_child" model="account.account.template">
        <field name="code">4300</field>
        <field name="reconcile" eval="True"/>
        <field name="name">Clientes (euros)</field>
        <field name="user_type_id" ref="account.data_account_type_receivable"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_4304_child" model="account.account.template">
        <field name="code">4304</field>
        <field name="reconcile" eval="True"/>
        <field name="name">Clientes (moneda extranjera)</field>
        <field name="user_type_id" ref="account.data_account_type_receivable"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_4309_child" model="account.account.template">
        <field name="code">4309</field>
        <field name="reconcile" eval="True"/>
        <field name="name">Clientes, facturas pendientes de recibir o de formalizar</field>
        <field name="user_type_id" ref="account.data_account_type_receivable"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_4310_child" model="account.account.template">
        <field name="code">4310</field>
        <field name="reconcile" eval="True"/>
        <field name="name">Efectos comerciales en cartera</field>
        <field name="user_type_id" ref="account.data_account_type_receivable"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_4311_child" model="account.account.template">
        <field name="code">4311</field>
        <field name="reconcile" eval="True"/>
        <field name="name">Efectos comerciales descontados</field>
        <field name="user_type_id" ref="account.data_account_type_receivable"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_4312_child" model="account.account.template">
        <field name="code">4312</field>
        <field name="reconcile" eval="True"/>
        <field name="name">Efectos comerciales en gesti&#243;n de cobro</field>
        <field name="user_type_id" ref="account.data_account_type_receivable"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_4315_child" model="account.account.template">
        <field name="code">4315</field>
        <field name="reconcile" eval="True"/>
        <field name="name">Efectos comerciales impagados</field>
        <field name="user_type_id" ref="account.data_account_type_receivable"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_432_child" model="account.account.template">
        <field name="code">432</field>
        <field name="reconcile" eval="True"/>
        <field name="name">Clientes, operaciones de factoring</field>
        <field name="user_type_id" ref="account.data_account_type_receivable"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_4330_child" model="account.account.template">
        <field name="code">4330</field>
        <field name="reconcile" eval="True"/>
        <field name="name">Clientes empresas del grupo (euros)</field>
        <field name="user_type_id" ref="account.data_account_type_receivable"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_4331_child" model="account.account.template">
        <field name="code">4331</field>
        <field name="reconcile" eval="True"/>
        <field name="name">Efectos comerciales a cobrar, empresas del grupo</field>
        <field name="user_type_id" ref="account.data_account_type_receivable"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_4332_child" model="account.account.template">
        <field name="code">4332</field>
        <field name="reconcile" eval="True"/>
        <field name="name">Clientes empresas del grupo, operaciones de factoring</field>
        <field name="user_type_id" ref="account.data_account_type_receivable"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_4334_child" model="account.account.template">
        <field name="code">4334</field>
        <field name="reconcile" eval="True"/>
        <field name="name">Clientes empresas del grupo (moneda extranjera)</field>
        <field name="user_type_id" ref="account.data_account_type_receivable"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_4336_child" model="account.account.template">
        <field name="code">4336</field>
        <field name="reconcile" eval="True"/>
        <field name="name">Clientes empresas del grupo de dudoso cobro</field>
        <field name="user_type_id" ref="account.data_account_type_receivable"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_4337_child" model="account.account.template">
        <field name="code">4337</field>
        <field name="reconcile" eval="True"/>
        <field name="name">Envases y embalajes a devolver a clientes, empresas del grupo</field>
        <field name="user_type_id" ref="account.data_account_type_receivable"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_4339_child" model="account.account.template">
        <field name="code">4339</field>
        <field name="reconcile" eval="True"/>
        <field name="name">Clientes empresas del grupo, facturas pendientes de formalizar</field>
        <field name="user_type_id" ref="account.data_account_type_receivable"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_434_child" model="account.account.template">
        <field name="code">434</field>
        <field name="reconcile" eval="True"/>
        <field name="name">Clientes, empresas asociadas</field>
        <field name="user_type_id" ref="account.data_account_type_receivable"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_435_child" model="account.account.template">
        <field name="code">435</field>
        <field name="reconcile" eval="True"/>
        <field name="name">Clientes, otras partes vinculadas</field>
        <field name="user_type_id" ref="account.data_account_type_receivable"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_436_child" model="account.account.template">
        <field name="code">436</field>
        <field name="reconcile" eval="True"/>
        <field name="name">Clientes de dudoso cobro</field>
        <field name="user_type_id" ref="account.data_account_type_receivable"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_437_child" model="account.account.template">
        <field name="code">437</field>
        <field name="reconcile" eval="True"/>
        <field name="name">Envases y embalajes a devolver por clientes</field>
        <field name="user_type_id" ref="account.data_account_type_receivable"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_438_child" model="account.account.template">
        <field name="code">438</field>
        <field name="reconcile" eval="True"/>
        <field name="name">Anticipos de clientes</field>
        <field name="user_type_id" ref="account.data_account_type_receivable"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_4400_child" model="account.account.template">
        <field name="code">4400</field>
        <field name="reconcile" eval="True"/>
        <field name="name">Deudores (euros)</field>
        <field name="user_type_id" ref="account.data_account_type_receivable"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_4404_child" model="account.account.template">
        <field name="code">4404</field>
        <field name="reconcile" eval="True"/>
        <field name="name">Deudores (moneda extranjera)</field>
        <field name="user_type_id" ref="account.data_account_type_receivable"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_4409_child" model="account.account.template">
        <field name="code">4409</field>
        <field name="reconcile" eval="True"/>
        <field name="name">Deudores, facturas pendientes de formalizar</field>
        <field name="user_type_id" ref="account.data_account_type_receivable"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_4410_child" model="account.account.template">
        <field name="code">4410</field>
        <field name="reconcile" eval="True"/>
        <field name="name">Deudores, efectos comerciales en cartera</field>
        <field name="user_type_id" ref="account.data_account_type_receivable"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_4411_child" model="account.account.template">
        <field name="code">4411</field>
        <field name="reconcile" eval="True"/>
        <field name="name">Deudores, efectos comerciales descontados</field>
        <field name="user_type_id" ref="account.data_account_type_receivable"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_4412_child" model="account.account.template">
        <field name="code">4412</field>
        <field name="reconcile" eval="True"/>
        <field name="name">Deudores, efectos comerciales en gesti&#243;n de cobro</field>
        <field name="user_type_id" ref="account.data_account_type_receivable"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_4415_child" model="account.account.template">
        <field name="code">4415</field>
        <field name="reconcile" eval="True"/>
        <field name="name">Deudores, efectos comerciales impagados</field>
        <field name="user_type_id" ref="account.data_account_type_receivable"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_446_child" model="account.account.template">
        <field name="code">446</field>
        <field name="reconcile" eval="True"/>
        <field name="name">Deudores de dudoso cobro</field>
        <field name="user_type_id" ref="account.data_account_type_receivable"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_449_child" model="account.account.template">
        <field name="code">449</field>
        <field name="reconcile" eval="True"/>
        <field name="name">Deudores por operaciones en com&#250;n</field>
        <field name="user_type_id" ref="account.data_account_type_receivable"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_460_child" model="account.account.template">
        <field name="code">460</field>
        <field name="reconcile" eval="True"/>
        <field name="name">Anticipos de remuneraciones</field>
        <field name="user_type_id" ref="account.data_account_type_payable"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_465_child" model="account.account.template">
        <field name="code">465</field>
        <field name="reconcile" eval="True"/>
        <field name="name">Remuneraciones pendientes de pago</field>
        <field name="user_type_id" ref="account.data_account_type_payable"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_4700_child" model="account.account.template">
        <field name="code">4700</field>
        <field name="reconcile" eval="True"/>
        <field name="name">Hacienda P&#250;blica, deudora por IVA</field>
        <field name="user_type_id" ref="account.data_account_type_receivable"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_4708_child" model="account.account.template">
        <field name="code">4708</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Hacienda P&#250;blica, deudora por subvenciones concedidas</field>
        <field name="user_type_id" ref="account_type_tax"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_4709_child" model="account.account.template">
        <field name="code">4709</field>
        <field name="reconcile" eval="True"/>
        <field name="name">Hacienda P&#250;blica, deudora por devoluci&#243;n de impuestos</field>
        <field name="user_type_id" ref="account_type_tax"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_471_child" model="account.account.template">
        <field name="code">471</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Organismos de la Seguridad Social, deudores</field>
        <field name="user_type_id" ref="account_type_tax"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_472_child" model="account.account.template">
        <field name="code">472</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Hacienda P&#250;blica. IVA soportado</field>
        <field name="user_type_id" ref="account_type_tax"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_473_child" model="account.account.template">
        <field name="code">473</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Hacienda P&#250;blica, retenciones y pagos a cuenta</field>
        <field name="user_type_id" ref="account_type_tax"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_4740_child" model="account.account.template">
        <field name="code">4740</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Activos por diferencias temporarias deducibles</field>
        <field name="user_type_id" ref="account_type_tax"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_4742_child" model="account.account.template">
        <field name="code">4742</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Derechos por deducciones y bonificaciones pendientes de aplicar</field>
        <field name="user_type_id" ref="account_type_tax"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_4745_child" model="account.account.template">
        <field name="code">4745</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Cr&#233;dito por p&#233;rdidas a compensar del ejercicio</field>
        <field name="user_type_id" ref="account_type_tax"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_4750_child" model="account.account.template">
        <field name="code">4750</field>
        <field name="reconcile" eval="True"/>
        <field name="name">Hacienda P&#250;blica, acreedora por IVA</field>
        <field name="user_type_id" ref="account.data_account_type_payable"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_4751_child" model="account.account.template">
        <field name="code">4751</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Hacienda P&#250;blica, acreedora por retenciones practicadas</field>
        <field name="user_type_id" ref="account_type_tax"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_4752_child" model="account.account.template">
        <field name="code">4752</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Hacienda P&#250;blica, acreedora por impuesto sobre sociedades</field>
        <field name="user_type_id" ref="account_type_tax"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_4758_child" model="account.account.template">
        <field name="code">4758</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Hacienda P&#250;blica, acreedora por subvenciones a reintegrar</field>
        <field name="user_type_id" ref="account_type_tax"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_4759_child" model="account.account.template">
        <field name="code">4759</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Hacienda P&#250;blica, acreedora por otros conceptos</field>
        <field name="user_type_id" ref="account_type_tax"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_476_child" model="account.account.template">
        <field name="code">476</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Organismos de la Seguridad Social, acreedores</field>
        <field name="user_type_id" ref="account_type_tax"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_477_child" model="account.account.template">
        <field name="code">477</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Hacienda P&#250;blica. IVA repercutido</field>
        <field name="user_type_id" ref="account_type_tax"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_479_child" model="account.account.template">
        <field name="code">479</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Pasivos por diferencias temporarias imponibles</field>
        <field name="user_type_id" ref="account_type_tax"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_480_child" model="account.account.template">
        <field name="code">480</field>
        <field name="reconcile" eval="True"/>
        <field name="name">Gastos anticipados</field>
        <field name="user_type_id" ref="account.data_account_type_receivable"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_485_child" model="account.account.template">
        <field name="code">485</field>
        <field name="reconcile" eval="True"/>
        <field name="name">Ingresos anticipados</field>
        <field name="user_type_id" ref="account.data_account_type_payable"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_4933_child" model="account.account.template">
        <field name="code">4933</field>
        <field name="reconcile" eval="True"/>
        <field name="name">Deterioro de valor de cr&#233;ditos por operaciones comerciales con empresas del grupo</field>
        <field name="user_type_id" ref="account_type_terceros"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_4934_child" model="account.account.template">
        <field name="code">4934</field>
        <field name="reconcile" eval="True"/>
        <field name="name">Deterioro de valor de cr&#233;ditos por operaciones comerciales con empresas asociadas</field>
        <field name="user_type_id" ref="account_type_terceros"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_4935_child" model="account.account.template">
        <field name="code">4935</field>
        <field name="reconcile" eval="True"/>
        <field name="name">Deterioro de valor de cr&#233;ditos por operaciones comerciales con otras partes vinculadas</field>
        <field name="user_type_id" ref="account_type_terceros"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_4994_child" model="account.account.template">
        <field name="code">4994</field>
        <field name="reconcile" eval="True"/>
        <field name="name">Provisi&#243;n por contratos onerosos</field>
        <field name="user_type_id" ref="account_type_terceros"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_4999_child" model="account.account.template">
        <field name="code">4999</field>
        <field name="reconcile" eval="True"/>
        <field name="name">Provisi&#243;n para otras operaciones comerciales</field>
        <field name="user_type_id" ref="account_type_terceros"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_500_child" model="account.account.template">
        <field name="code">500</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Obligaciones y bonos a corto plazo</field>
        <field name="user_type_id" ref="account_type_financieras"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_502_child" model="account.account.template">
        <field name="code">502</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Acciones o participaciones a corto plazo consideradas como pasivos financieros</field>
        <field name="user_type_id" ref="account_type_financieras"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_505_child" model="account.account.template">
        <field name="code">505</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Deudas representadas en otros valores negociables a corto plazo</field>
        <field name="user_type_id" ref="account_type_financieras"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_506_child" model="account.account.template">
        <field name="code">506</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Intereses a corto plazo de empr&#233;stitos y otras emisiones an&#225;logas</field>
        <field name="user_type_id" ref="account_type_financieras"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_507_child" model="account.account.template">
        <field name="code">507</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Dividendos de acciones o participaciones consideradas como pasivos financieros</field>
        <field name="user_type_id" ref="account_type_financieras"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_5090_child" model="account.account.template">
        <field name="code">5090</field>
        <field name="reconcile" eval="True"/>
        <field name="name">Obligaciones y bonos amortizados</field>
        <field name="user_type_id" ref="account_type_financieras"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_5095_child" model="account.account.template">
        <field name="code">5095</field>
        <field name="reconcile" eval="True"/>
        <field name="name">Otros valores negociables amortizados</field>
        <field name="user_type_id" ref="account_type_financieras"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_5103_child" model="account.account.template">
        <field name="code">5103</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Deudas a corto plazo con entidades de cr&#233;dito, empresas del grupo</field>
        <field name="user_type_id" ref="account_type_financieras"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_5104_child" model="account.account.template">
        <field name="code">5104</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Deudas a corto plazo con entidades de cr&#233;dito, empresas asociadas</field>
        <field name="user_type_id" ref="account_type_financieras"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_5105_child" model="account.account.template">
        <field name="code">5105</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Deudas a corto plazo con otras entidades de cr&#233;dito vinculadas</field>
        <field name="user_type_id" ref="account_type_financieras"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_5113_child" model="account.account.template">
        <field name="code">5113</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Proveedores de inmovilizado a corto plazo, empresas del grupo</field>
        <field name="user_type_id" ref="account_type_financieras"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_5114_child" model="account.account.template">
        <field name="code">5114</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Proveedores de inmovilizado a corto plazo, empresas asociadas</field>
        <field name="user_type_id" ref="account_type_financieras"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_5115_child" model="account.account.template">
        <field name="code">5115</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Proveedores de inmovilizado a corto plazo, otras partes vinculadas</field>
        <field name="user_type_id" ref="account_type_financieras"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_5123_child" model="account.account.template">
        <field name="code">5123</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Acreedores por arrendamiento financiero a corto plazo, empresas del grupo</field>
        <field name="user_type_id" ref="account_type_financieras"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_5124_child" model="account.account.template">
        <field name="code">5124</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Acreedores por arrendamiento financiero a corto plazo, empresas asociadas</field>
        <field name="user_type_id" ref="account_type_financieras"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_5125_child" model="account.account.template">
        <field name="code">5125</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Acreedores por arrendamiento financiero a corto plazo, otras partes vinculadas</field>
        <field name="user_type_id" ref="account_type_financieras"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_5133_child" model="account.account.template">
        <field name="code">5133</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Otras deudas a corto plazo con empresas del grupo</field>
        <field name="user_type_id" ref="account_type_financieras"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_5134_child" model="account.account.template">
        <field name="code">5134</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Otras deudas a corto plazo con empresas asociadas</field>
        <field name="user_type_id" ref="account_type_financieras"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_5135_child" model="account.account.template">
        <field name="code">5135</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Otras deudas a corto plazo con otras partes vinculadas</field>
        <field name="user_type_id" ref="account_type_financieras"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_5143_child" model="account.account.template">
        <field name="code">5143</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Intereses a corto plazo de deudas con empresas del grupo</field>
        <field name="user_type_id" ref="account_type_financieras"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_5144_child" model="account.account.template">
        <field name="code">5144</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Intereses a corto plazo de deudas con empresas asociadas</field>
        <field name="user_type_id" ref="account_type_financieras"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_5145_child" model="account.account.template">
        <field name="code">5145</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Intereses a corto plazo de deudas con otras partes vinculadas</field>
        <field name="user_type_id" ref="account_type_financieras"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_5200_child" model="account.account.template">
        <field name="code">5200</field>
        <field name="reconcile" eval="True"/>
        <field name="name">Pr&#233;stamos a corto plazo de entidades de cr&#233;dito</field>
        <field name="user_type_id" ref="account_type_financieras"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_5201_child" model="account.account.template">
        <field name="code">5201</field>
        <field name="reconcile" eval="True"/>
        <field name="name">Deudas a corto plazo por cr&#233;dito dispuesto</field>
        <field name="user_type_id" ref="account_type_financieras"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_5208_child" model="account.account.template">
        <field name="code">5208</field>
        <field name="reconcile" eval="True"/>
        <field name="name">Deudas por efectos descontados</field>
        <field name="user_type_id" ref="account_type_financieras"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_5209_child" model="account.account.template">
        <field name="code">5209</field>
        <field name="reconcile" eval="True"/>
        <field name="name">Deudas por operaciones de &#8220;factoring&#8221;</field>
        <field name="user_type_id" ref="account_type_financieras"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_521_child" model="account.account.template">
        <field name="code">521</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Deudas a corto plazo</field>
        <field name="user_type_id" ref="account_type_financieras"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_522_child" model="account.account.template">
        <field name="code">522</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Deudas a corto plazo transformables en subvenciones, donaciones y legados</field>
        <field name="user_type_id" ref="account_type_financieras"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_523_child" model="account.account.template">
        <field name="code">523</field>
        <field name="reconcile" eval="True"/>
        <field name="name">Proveedores de inmovilizado a corto plazo</field>
        <field name="user_type_id" ref="account.data_account_type_payable"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_524_child" model="account.account.template">
        <field name="code">524</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Acreedores por arrendamiento financiero a corto plazo</field>
        <field name="user_type_id" ref="account_type_financieras"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_525_child" model="account.account.template">
        <field name="code">525</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Efectos a pagar a corto plazo</field>
        <field name="user_type_id" ref="account_type_financieras"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_526_child" model="account.account.template">
        <field name="code">526</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Dividendo activo a pagar</field>
        <field name="user_type_id" ref="account_type_financieras"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_527_child" model="account.account.template">
        <field name="code">527</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Intereses a corto plazo de deudas con entidades de cr&#233;dito</field>
        <field name="user_type_id" ref="account_type_financieras"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_528_child" model="account.account.template">
        <field name="code">528</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Intereses a corto plazo de deudas</field>
        <field name="user_type_id" ref="account_type_financieras"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_5290_child" model="account.account.template">
        <field name="code">5290</field>
        <field name="reconcile" eval="True"/>
        <field name="name">Provisi&#243;n a corto plazo por retribuciones al personal</field>
        <field name="user_type_id" ref="account_type_financieras"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_5291_child" model="account.account.template">
        <field name="code">5291</field>
        <field name="reconcile" eval="True"/>
        <field name="name">Provisi&#243;n a corto plazo para impuestos</field>
        <field name="user_type_id" ref="account_type_financieras"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_5292_child" model="account.account.template">
        <field name="code">5292</field>
        <field name="reconcile" eval="True"/>
        <field name="name">Provisi&#243;n a corto plazo para otras responsabilidades</field>
        <field name="user_type_id" ref="account_type_financieras"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_5293_child" model="account.account.template">
        <field name="code">5293</field>
        <field name="reconcile" eval="True"/>
        <field name="name">Provisi&#243;n a corto plazo por desmantelamiento, retiro o rehabilitaci&#243;n del inmovilizado</field>
        <field name="user_type_id" ref="account_type_financieras"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_5295_child" model="account.account.template">
        <field name="code">5295</field>
        <field name="reconcile" eval="True"/>
        <field name="name">Provisi&#243;n a corto plazo para actuaciones medioambientales</field>
        <field name="user_type_id" ref="account_type_financieras"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_5303_child" model="account.account.template">
        <field name="code">5303</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Participaciones a corto plazo en empresas del grupo</field>
        <field name="user_type_id" ref="account_type_financieras"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_5304_child" model="account.account.template">
        <field name="code">5304</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Participaciones a corto plazo en empresas asociadas</field>
        <field name="user_type_id" ref="account_type_financieras"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_5305_child" model="account.account.template">
        <field name="code">5305</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Participaciones a corto plazo en otras partes vinculadas</field>
        <field name="user_type_id" ref="account_type_financieras"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_5313_child" model="account.account.template">
        <field name="code">5313</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Valores representativos de deuda a corto plazo de empresas del grupo</field>
        <field name="user_type_id" ref="account_type_financieras"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_5314_child" model="account.account.template">
        <field name="code">5314</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Valores representativos de deuda a corto plazo de empresas asociadas</field>
        <field name="user_type_id" ref="account_type_financieras"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_5315_child" model="account.account.template">
        <field name="code">5315</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Valores representativos de deuda a corto plazo de otras partes vinculadas</field>
        <field name="user_type_id" ref="account_type_financieras"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_5323_child" model="account.account.template">
        <field name="code">5323</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Cr&#233;ditos a corto plazo a empresas del grupo</field>
        <field name="user_type_id" ref="account_type_financieras"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_5324_child" model="account.account.template">
        <field name="code">5324</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Cr&#233;ditos a corto plazo a empresas asociadas</field>
        <field name="user_type_id" ref="account_type_financieras"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_5325_child" model="account.account.template">
        <field name="code">5325</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Cr&#233;ditos a corto plazo a otras partes vinculadas</field>
        <field name="user_type_id" ref="account_type_financieras"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_5333_child" model="account.account.template">
        <field name="code">5333</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Intereses a corto plazo de valores representativos de deuda de empresas del grupo</field>
        <field name="user_type_id" ref="account_type_financieras"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_5334_child" model="account.account.template">
        <field name="code">5334</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Intereses a corto plazo de valores representativos de deuda de empresas asociadas</field>
        <field name="user_type_id" ref="account_type_financieras"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_5335_child" model="account.account.template">
        <field name="code">5335</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Intereses a corto plazo de valores representativos de deuda de otras partes vinculadas</field>
        <field name="user_type_id" ref="account_type_financieras"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_5343_child" model="account.account.template">
        <field name="code">5343</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Intereses a corto plazo de cr&#233;ditos a empresas del grupo</field>
        <field name="user_type_id" ref="account_type_financieras"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_5344_child" model="account.account.template">
        <field name="code">5344</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Intereses a corto plazo de cr&#233;ditos a empresas asociadas</field>
        <field name="user_type_id" ref="account_type_financieras"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_5345_child" model="account.account.template">
        <field name="code">5345</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Intereses a corto plazo de cr&#233;ditos a otras partes vinculadas</field>
        <field name="user_type_id" ref="account_type_financieras"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_5353_child" model="account.account.template">
        <field name="code">5353</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Dividendo a cobrar de inversiones financieras en empresas del grupo</field>
        <field name="user_type_id" ref="account_type_financieras"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_5354_child" model="account.account.template">
        <field name="code">5354</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Dividendo a cobrar de inversiones financieras en empresas asociadas</field>
        <field name="user_type_id" ref="account_type_financieras"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_5355_child" model="account.account.template">
        <field name="code">5355</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Dividendo a cobrar de inversiones financieras en otras partes vinculadas</field>
        <field name="user_type_id" ref="account_type_financieras"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_5393_child" model="account.account.template">
        <field name="code">5393</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Desembolsos pendientes sobre participaciones a corto plazo en empresas del grupo</field>
        <field name="user_type_id" ref="account_type_financieras"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_5394_child" model="account.account.template">
        <field name="code">5394</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Desembolsos pendientes sobre participaciones a corto plazo en empresas asociadas</field>
        <field name="user_type_id" ref="account_type_financieras"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_5395_child" model="account.account.template">
        <field name="code">5395</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Desembolsos pendientes sobre participaciones a corto plazo en otras partes vinculadas</field>
        <field name="user_type_id" ref="account_type_financieras"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_540_child" model="account.account.template">
        <field name="code">540</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Inversiones financieras a corto plazo en instrumentos de patrimonio</field>
        <field name="user_type_id" ref="account_type_financieras"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_541_child" model="account.account.template">
        <field name="code">541</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Valores representativos de deuda a corto plazo</field>
        <field name="user_type_id" ref="account_type_financieras"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_542_child" model="account.account.template">
        <field name="code">542</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Cr&#233;ditos a corto plazo</field>
        <field name="user_type_id" ref="account_type_financieras"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_543_child" model="account.account.template">
        <field name="code">543</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Cr&#233;ditos a corto plazo por enajenaci&#243;n de inmovilizado</field>
        <field name="user_type_id" ref="account_type_financieras"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_544_child" model="account.account.template">
        <field name="code">544</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Cr&#233;ditos a corto plazo al personal</field>
        <field name="user_type_id" ref="account_type_financieras"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_545_child" model="account.account.template">
        <field name="code">545</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Dividendo a cobrar</field>
        <field name="user_type_id" ref="account_type_financieras"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_546_child" model="account.account.template">
        <field name="code">546</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Intereses a corto plazo de valores representativos de deudas</field>
        <field name="user_type_id" ref="account_type_financieras"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_547_child" model="account.account.template">
        <field name="code">547</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Intereses a corto plazo de cr&#233;ditos</field>
        <field name="user_type_id" ref="account_type_financieras"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_548_child" model="account.account.template">
        <field name="code">548</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Imposiciones a corto plazo</field>
        <field name="user_type_id" ref="account_type_financieras"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_549_child" model="account.account.template">
        <field name="code">549</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Desembolsos pendientes sobre participaciones en el patrimonio neto a corto plazo</field>
        <field name="user_type_id" ref="account_type_financieras"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_550_child" model="account.account.template">
        <field name="code">550</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Titular de la explotaci&#243;n</field>
        <field name="user_type_id" ref="account_type_financieras"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_5523_child" model="account.account.template">
        <field name="code">5523</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Cuenta corriente con empresas del grupo</field>
        <field name="user_type_id" ref="account_type_financieras"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_5524_child" model="account.account.template">
        <field name="code">5524</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Cuenta corriente con empresas asociadas</field>
        <field name="user_type_id" ref="account_type_financieras"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_5525_child" model="account.account.template">
        <field name="code">5525</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Cuenta corriente con otras partes vinculadas</field>
        <field name="user_type_id" ref="account_type_financieras"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_554_child" model="account.account.template">
        <field name="code">554</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Cuenta corriente con uniones temporales de empresas y comunidades de bienes</field>
        <field name="user_type_id" ref="account_type_financieras"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_555_child" model="account.account.template">
        <field name="code">555</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Partidas pendientes de aplicaci&#243;n</field>
        <field name="user_type_id" ref="account_type_financieras"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_5563_child" model="account.account.template">
        <field name="code">5563</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Desembolsos exigidos sobre participaciones, empresas del grupo</field>
        <field name="user_type_id" ref="account_type_financieras"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_5564_child" model="account.account.template">
        <field name="code">5564</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Desembolsos exigidos sobre participaciones, empresas asociadas</field>
        <field name="user_type_id" ref="account_type_financieras"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_5565_child" model="account.account.template">
        <field name="code">5565</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Desembolsos exigidos sobre participaciones, otras partes vinculadas</field>
        <field name="user_type_id" ref="account_type_financieras"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_5566_child" model="account.account.template">
        <field name="code">5566</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Desembolsos exigidos sobre participaciones de otras empresas</field>
        <field name="user_type_id" ref="account_type_financieras"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_557_child" model="account.account.template">
        <field name="code">557</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Dividendo activo a cuenta</field>
        <field name="user_type_id" ref="account_type_financieras"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_5580_child" model="account.account.template">
        <field name="code">5580</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Socios por desembolsos exigidos sobre acciones o participaciones ordinarias</field>
        <field name="user_type_id" ref="account_type_financieras"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_5585_child" model="account.account.template">
        <field name="code">5585</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Socios por desembolsos exigidos sobre acciones o participaciones consideradas como pasivos financieros</field>
        <field name="user_type_id" ref="account_type_financieras"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_5590_child" model="account.account.template">
        <field name="code">5590</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Activos por derivados financieros a corto plazo, cartera de negociaci&#243;n</field>
        <field name="user_type_id" ref="account_type_financieras"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_5595_child" model="account.account.template">
        <field name="code">5595</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Pasivos por derivados financieros a corto plazo, cartera de negociaci&#243;n</field>
        <field name="user_type_id" ref="account_type_financieras"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_560_child" model="account.account.template">
        <field name="code">560</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Fianzas recibidas a corto plazo</field>
        <field name="user_type_id" ref="account_type_financieras"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_561_child" model="account.account.template">
        <field name="code">561</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Dep&#243;sitos recibidos a corto plazo</field>
        <field name="user_type_id" ref="account_type_financieras"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_565_child" model="account.account.template">
        <field name="code">565</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Fianzas constituidas a corto plazo</field>
        <field name="user_type_id" ref="account_type_financieras"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_566_child" model="account.account.template">
        <field name="code">566</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Dep&#243;sitos constituidos a corto plazo</field>
        <field name="user_type_id" ref="account_type_financieras"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_567_child" model="account.account.template">
        <field name="code">567</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Intereses pagados por anticipado</field>
        <field name="user_type_id" ref="account_type_financieras"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_568_child" model="account.account.template">
        <field name="code">568</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Intereses cobrados por anticipado</field>
        <field name="user_type_id" ref="account_type_financieras"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_570_child" model="account.account.template">
        <field name="code">570</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Caja, euros</field>
        <field name="user_type_id" ref="account_type_financieras"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_571_child" model="account.account.template">
        <field name="code">571</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Caja, moneda extranjera</field>
        <field name="user_type_id" ref="account_type_financieras"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_572_child" model="account.account.template">
        <field name="code">572</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Bancos e instituciones de cr&#233;dito c/c vista, euros</field>
        <field name="user_type_id" ref="account_type_financieras"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_573_child" model="account.account.template">
        <field name="code">573</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Bancos e instituciones de cr&#233;dito c/c vista, moneda extranjera</field>
        <field name="user_type_id" ref="account_type_financieras"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_574_child" model="account.account.template">
        <field name="code">574</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Bancos e instituciones de cr&#233;dito, cuentas de ahorro, euros</field>
        <field name="user_type_id" ref="account_type_financieras"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_575_child" model="account.account.template">
        <field name="code">575</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Bancos e instituciones de cr&#233;dito, cuentas de ahorro, moneda extranjera</field>
        <field name="user_type_id" ref="account_type_financieras"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_576_child" model="account.account.template">
        <field name="code">576</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Inversiones a corto plazo de gran liquidez</field>
        <field name="user_type_id" ref="account_type_financieras"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_5933_child" model="account.account.template">
        <field name="code">5933</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Deterioro de valor de participaciones a corto plazo en empresas del grupo</field>
        <field name="user_type_id" ref="account_type_financieras"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_5934_child" model="account.account.template">
        <field name="code">5934</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Deterioro de valor de participaciones a corto plazo en empresas asociadas</field>
        <field name="user_type_id" ref="account_type_financieras"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_5943_child" model="account.account.template">
        <field name="code">5943</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Deterioro de valor de valores representativos de deuda a corto plazo de empresas del grupo</field>
        <field name="user_type_id" ref="account_type_financieras"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_5944_child" model="account.account.template">
        <field name="code">5944</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Deterioro de valor de valores representativos de deuda a corto plazo de empresas asociadas</field>
        <field name="user_type_id" ref="account_type_financieras"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_5945_child" model="account.account.template">
        <field name="code">5945</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Deterioro de valor de valores representativos de deuda a corto plazo de otras partes vinculadas</field>
        <field name="user_type_id" ref="account_type_financieras"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_5953_child" model="account.account.template">
        <field name="code">5953</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Deterioro de valor de cr&#233;ditos a corto plazo a empresas del grupo</field>
        <field name="user_type_id" ref="account_type_financieras"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_5954_child" model="account.account.template">
        <field name="code">5954</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Deterioro de valor de cr&#233;ditos a corto plazo a empresas asociadas</field>
        <field name="user_type_id" ref="account_type_financieras"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_5955_child" model="account.account.template">
        <field name="code">5955</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Deterioro de valor de cr&#233;ditos a corto plazo a otras partes vinculadas</field>
        <field name="user_type_id" ref="account_type_financieras"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_597_child" model="account.account.template">
        <field name="code">597</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Deterioro de valor de valores representativos de deuda a corto plazo</field>
        <field name="user_type_id" ref="account_type_financieras"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_598_child" model="account.account.template">
        <field name="code">598</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Deterioro de valor de cr&#233;ditos a corto plazo</field>
        <field name="user_type_id" ref="account_type_financieras"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_600_child" model="account.account.template">
        <field name="code">600</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Compras de mercader&#237;as</field>
        <field name="user_type_id" ref="account.data_account_type_expenses"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_601_child" model="account.account.template">
        <field name="code">601</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Compras de materias primas</field>
        <field name="user_type_id" ref="account.data_account_type_expenses"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_602_child" model="account.account.template">
        <field name="code">602</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Compras de otros aprovisionamientos</field>
        <field name="user_type_id" ref="account.data_account_type_expenses"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_6060_child" model="account.account.template">
        <field name="code">6060</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Descuentos sobre compras por pronto pago de mercader&#237;as</field>
        <field name="user_type_id" ref="account.data_account_type_expenses"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_6061_child" model="account.account.template">
        <field name="code">6061</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Descuentos sobre compras por pronto pago de materias primas</field>
        <field name="user_type_id" ref="account.data_account_type_expenses"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_6062_child" model="account.account.template">
        <field name="code">6062</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Descuentos sobre compras por pronto pago de otros aprovisionamientos</field>
        <field name="user_type_id" ref="account.data_account_type_expenses"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_607_child" model="account.account.template">
        <field name="code">607</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Trabajos realizados por otras empresas</field>
        <field name="user_type_id" ref="account.data_account_type_expenses"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_6080_child" model="account.account.template">
        <field name="code">6080</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Devoluciones de compras de mercader&#237;as</field>
        <field name="user_type_id" ref="account.data_account_type_expenses"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_6081_child" model="account.account.template">
        <field name="code">6081</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Devoluciones de compras de materias primas</field>
        <field name="user_type_id" ref="account.data_account_type_expenses"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_6082_child" model="account.account.template">
        <field name="code">6082</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Devoluciones de compras de otros aprovisionamientos</field>
        <field name="user_type_id" ref="account.data_account_type_expenses"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_6090_child" model="account.account.template">
        <field name="code">6090</field>
        <field name="reconcile" eval="False"/>
        <field name="name">"Rappels" por compras de mercader&#237;as</field>
        <field name="user_type_id" ref="account.data_account_type_expenses"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_6091_child" model="account.account.template">
        <field name="code">6091</field>
        <field name="reconcile" eval="False"/>
        <field name="name">"Rappels" por compras de materias primas</field>
        <field name="user_type_id" ref="account.data_account_type_expenses"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_6092_child" model="account.account.template">
        <field name="code">6092</field>
        <field name="reconcile" eval="False"/>
        <field name="name">"Rappels" por compras de otros aprovisionamientos</field>
        <field name="user_type_id" ref="account.data_account_type_expenses"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_610_child" model="account.account.template">
        <field name="code">610</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Variaci&#243;n de existencias de mercader&#237;as</field>
        <field name="user_type_id" ref="account.data_account_type_expenses"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_611_child" model="account.account.template">
        <field name="code">611</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Variaci&#243;n de existencias de materias primas</field>
        <field name="user_type_id" ref="account.data_account_type_expenses"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_612_child" model="account.account.template">
        <field name="code">612</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Variaci&#243;n de existencias de otros aprovisionamientos</field>
        <field name="user_type_id" ref="account.data_account_type_expenses"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_620_child" model="account.account.template">
        <field name="code">620</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Gastos en investigaci&#243;n y desarrollo del ejercicio</field>
        <field name="user_type_id" ref="account.data_account_type_expenses"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_621_child" model="account.account.template">
        <field name="code">621</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Arrendamientos y c&#225;nones</field>
        <field name="user_type_id" ref="account.data_account_type_expenses"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_622_child" model="account.account.template">
        <field name="code">622</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Reparaciones y conservaci&#243;n</field>
        <field name="user_type_id" ref="account.data_account_type_expenses"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_623_child" model="account.account.template">
        <field name="code">623</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Servicios de profesionales independientes</field>
        <field name="user_type_id" ref="account.data_account_type_expenses"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_624_child" model="account.account.template">
        <field name="code">624</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Transportes</field>
        <field name="user_type_id" ref="account.data_account_type_expenses"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_625_child" model="account.account.template">
        <field name="code">625</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Primas de seguros</field>
        <field name="user_type_id" ref="account.data_account_type_expenses"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_626_child" model="account.account.template">
        <field name="code">626</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Servicios bancarios y similares</field>
        <field name="user_type_id" ref="account.data_account_type_expenses"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_627_child" model="account.account.template">
        <field name="code">627</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Publicidad, propaganda y relaciones p&#250;blicas</field>
        <field name="user_type_id" ref="account.data_account_type_expenses"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_628_child" model="account.account.template">
        <field name="code">628</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Suministros</field>
        <field name="user_type_id" ref="account.data_account_type_expenses"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_629_child" model="account.account.template">
        <field name="code">629</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Otros servicios</field>
        <field name="user_type_id" ref="account.data_account_type_expenses"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_6300_child" model="account.account.template">
        <field name="code">6300</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Impuesto corriente</field>
        <field name="user_type_id" ref="account.data_account_type_expenses"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_6301_child" model="account.account.template">
        <field name="code">6301</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Impuesto diferido</field>
        <field name="user_type_id" ref="account.data_account_type_expenses"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_631_child" model="account.account.template">
        <field name="code">631</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Otros tributos</field>
        <field name="user_type_id" ref="account.data_account_type_expenses"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_633_child" model="account.account.template">
        <field name="code">633</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Ajustes negativos en la imposici&#243;n sobre beneficios</field>
        <field name="user_type_id" ref="account.data_account_type_expenses"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_6341_child" model="account.account.template">
        <field name="code">6341</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Ajustes negativos en IVA de activo corriente</field>
        <field name="user_type_id" ref="account.data_account_type_expenses"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_6342_child" model="account.account.template">
        <field name="code">6342</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Ajustes negativos en IVA de inversiones</field>
        <field name="user_type_id" ref="account.data_account_type_expenses"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_636_child" model="account.account.template">
        <field name="code">636</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Devoluci&#243;n de impuestos</field>
        <field name="user_type_id" ref="account.data_account_type_expenses"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_638_child" model="account.account.template">
        <field name="code">638</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Ajustes positivos en la imposici&#243;n sobre beneficios</field>
        <field name="user_type_id" ref="account.data_account_type_expenses"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_6391_child" model="account.account.template">
        <field name="code">6391</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Ajustes positivos en IVA de activo corriente</field>
        <field name="user_type_id" ref="account.data_account_type_expenses"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_6392_child" model="account.account.template">
        <field name="code">6392</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Ajustes positivos en IVA de inversiones</field>
        <field name="user_type_id" ref="account.data_account_type_expenses"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_640_child" model="account.account.template">
        <field name="code">640</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Sueldos y salarios</field>
        <field name="user_type_id" ref="account.data_account_type_expenses"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_641_child" model="account.account.template">
        <field name="code">641</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Indemnizaciones</field>
        <field name="user_type_id" ref="account.data_account_type_expenses"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_642_child" model="account.account.template">
        <field name="code">642</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Seguridad Social a cargo de la empresa</field>
        <field name="user_type_id" ref="account.data_account_type_expenses"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_649_child" model="account.account.template">
        <field name="code">649</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Otros gastos sociales</field>
        <field name="user_type_id" ref="account.data_account_type_expenses"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_660_child" model="account.account.template">
        <field name="code">660</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Gastos financieros por actualizaci&#243;n de provisiones</field>
        <field name="user_type_id" ref="account.data_account_type_expenses"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_6610_child" model="account.account.template">
        <field name="code">6610</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Intereses de obligaciones y bonos, empresas del grupo</field>
        <field name="user_type_id" ref="account.data_account_type_expenses"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_6611_child" model="account.account.template">
        <field name="code">6611</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Intereses de obligaciones y bonos, empresas asociadas</field>
        <field name="user_type_id" ref="account.data_account_type_expenses"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_6612_child" model="account.account.template">
        <field name="code">6612</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Intereses de obligaciones y bonos, otras partes vinculadas</field>
        <field name="user_type_id" ref="account.data_account_type_expenses"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_6613_child" model="account.account.template">
        <field name="code">6613</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Intereses de obligaciones y bonos, otras empresas</field>
        <field name="user_type_id" ref="account.data_account_type_expenses"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_6615_child" model="account.account.template">
        <field name="code">6615</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Intereses de obligaciones y bonos a corto plazo, empresas del grupo</field>
        <field name="user_type_id" ref="account.data_account_type_expenses"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_6616_child" model="account.account.template">
        <field name="code">6616</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Intereses de obligaciones y bonos a corto plazo, empresas asociadas</field>
        <field name="user_type_id" ref="account.data_account_type_expenses"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_6617_child" model="account.account.template">
        <field name="code">6617</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Intereses de obligaciones y bonos a corto plazo, otras partes vinculadas</field>
        <field name="user_type_id" ref="account.data_account_type_expenses"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_6618_child" model="account.account.template">
        <field name="code">6618</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Intereses de obligaciones y bonos a corto plazo, otras empresas</field>
        <field name="user_type_id" ref="account.data_account_type_expenses"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_6620_child" model="account.account.template">
        <field name="code">6620</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Intereses de deudas, empresas del grupo</field>
        <field name="user_type_id" ref="account.data_account_type_expenses"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_6621_child" model="account.account.template">
        <field name="code">6621</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Intereses de deudas, empresas asociadas</field>
        <field name="user_type_id" ref="account.data_account_type_expenses"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_6622_child" model="account.account.template">
        <field name="code">6622</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Intereses de deudas, otras partes vinculadas</field>
        <field name="user_type_id" ref="account.data_account_type_expenses"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_6623_child" model="account.account.template">
        <field name="code">6623</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Intereses de deudas con entidades de cr&#233;dito</field>
        <field name="user_type_id" ref="account.data_account_type_expenses"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_6624_child" model="account.account.template">
        <field name="code">6624</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Intereses de deudas, otras empresas</field>
        <field name="user_type_id" ref="account.data_account_type_expenses"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_6640_child" model="account.account.template">
        <field name="code">6640</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Dividendos de pasivos, empresas del grupo</field>
        <field name="user_type_id" ref="account.data_account_type_expenses"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_6641_child" model="account.account.template">
        <field name="code">6641</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Dividendos de pasivos, empresas asociadas</field>
        <field name="user_type_id" ref="account.data_account_type_expenses"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_6642_child" model="account.account.template">
        <field name="code">6642</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Dividendos de pasivos, otras partes vinculadas</field>
        <field name="user_type_id" ref="account.data_account_type_expenses"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_6643_child" model="account.account.template">
        <field name="code">6643</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Dividendos de pasivos, otras empresas</field>
        <field name="user_type_id" ref="account.data_account_type_expenses"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_6650_child" model="account.account.template">
        <field name="code">6650</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Intereses por descuento de efectos en entidades de cr&#233;dito del grupo</field>
        <field name="user_type_id" ref="account.data_account_type_expenses"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_6651_child" model="account.account.template">
        <field name="code">6651</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Intereses por descuento de efectos en entidades de cr&#233;dito asociadas</field>
        <field name="user_type_id" ref="account.data_account_type_expenses"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_6652_child" model="account.account.template">
        <field name="code">6652</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Intereses por descuento de efectos en entidades de cr&#233;dito vinculadas</field>
        <field name="user_type_id" ref="account.data_account_type_expenses"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_6653_child" model="account.account.template">
        <field name="code">6653</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Intereses por descuento de efectos en otras entidades de cr&#233;dito</field>
        <field name="user_type_id" ref="account.data_account_type_expenses"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_6654_child" model="account.account.template">
        <field name="code">6654</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Intereses por operaciones de "factoring" con entidades de cr&#233;dito del grupo</field>
        <field name="user_type_id" ref="account.data_account_type_expenses"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_6655_child" model="account.account.template">
        <field name="code">6655</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Intereses por operaciones de "factoring" con entidades de cr&#233;dito asociadas</field>
        <field name="user_type_id" ref="account.data_account_type_expenses"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_6656_child" model="account.account.template">
        <field name="code">6656</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Intereses por operaciones de "factoring" con entidades de cr&#233;dito vinculadas</field>
        <field name="user_type_id" ref="account.data_account_type_expenses"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_6657_child" model="account.account.template">
        <field name="code">6657</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Intereses por operaciones de "factoring" con otras entidades de cr&#233;dito</field>
        <field name="user_type_id" ref="account.data_account_type_expenses"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_6660_child" model="account.account.template">
        <field name="code">6660</field>
        <field name="reconcile" eval="False"/>
        <field name="name">P&#233;rdidas en valores representativos de deuda, empresas del grupo</field>
        <field name="user_type_id" ref="account.data_account_type_expenses"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_6661_child" model="account.account.template">
        <field name="code">6661</field>
        <field name="reconcile" eval="False"/>
        <field name="name">P&#233;rdidas en valores representativos de deuda, empresas asociadas</field>
        <field name="user_type_id" ref="account.data_account_type_expenses"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_6662_child" model="account.account.template">
        <field name="code">6662</field>
        <field name="reconcile" eval="False"/>
        <field name="name">P&#233;rdidas en valores representativos de deuda, otras partes vinculadas</field>
        <field name="user_type_id" ref="account.data_account_type_expenses"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_6663_child" model="account.account.template">
        <field name="code">6663</field>
        <field name="reconcile" eval="False"/>
        <field name="name">P&#233;rdidas en valores representativos de deuda, otras empresas</field>
        <field name="user_type_id" ref="account.data_account_type_expenses"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_6665_child" model="account.account.template">
        <field name="code">6665</field>
        <field name="reconcile" eval="False"/>
        <field name="name">P&#233;rdidas en valores representativos de deuda a corto plazo, empresas del grupo</field>
        <field name="user_type_id" ref="account.data_account_type_expenses"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_6666_child" model="account.account.template">
        <field name="code">6666</field>
        <field name="reconcile" eval="False"/>
        <field name="name">P&#233;rdidas en valores representativos de deuda a corto plazo, empresas asociadas</field>
        <field name="user_type_id" ref="account.data_account_type_expenses"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_6667_child" model="account.account.template">
        <field name="code">6667</field>
        <field name="reconcile" eval="False"/>
        <field name="name">P&#233;rdidas en valores representativos de deuda a corto plazo, otras partes vinculadas</field>
        <field name="user_type_id" ref="account.data_account_type_expenses"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_6668_child" model="account.account.template">
        <field name="code">6668</field>
        <field name="reconcile" eval="False"/>
        <field name="name">P&#233;rdidas en valores representativos de deuda a corto plazo, otras empresas</field>
        <field name="user_type_id" ref="account.data_account_type_expenses"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_6670_child" model="account.account.template">
        <field name="code">6670</field>
        <field name="reconcile" eval="False"/>
        <field name="name">P&#233;rdidas de cr&#233;ditos, empresas del grupo</field>
        <field name="user_type_id" ref="account.data_account_type_expenses"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_6671_child" model="account.account.template">
        <field name="code">6671</field>
        <field name="reconcile" eval="False"/>
        <field name="name">P&#233;rdidas de cr&#233;ditos, empresas asociadas</field>
        <field name="user_type_id" ref="account.data_account_type_expenses"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_6672_child" model="account.account.template">
        <field name="code">6672</field>
        <field name="reconcile" eval="False"/>
        <field name="name">P&#233;rdidas de cr&#233;ditos, otras partes vinculadas</field>
        <field name="user_type_id" ref="account.data_account_type_expenses"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_6673_child" model="account.account.template">
        <field name="code">6673</field>
        <field name="reconcile" eval="False"/>
        <field name="name">P&#233;rdidas de cr&#233;ditos, otras empresas</field>
        <field name="user_type_id" ref="account.data_account_type_expenses"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_6675_child" model="account.account.template">
        <field name="code">6675</field>
        <field name="reconcile" eval="False"/>
        <field name="name">P&#233;rdidas de cr&#233;ditos a corto plazo, empresas del grupo</field>
        <field name="user_type_id" ref="account.data_account_type_expenses"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_6676_child" model="account.account.template">
        <field name="code">6676</field>
        <field name="reconcile" eval="False"/>
        <field name="name">P&#233;rdidas de cr&#233;ditos a corto plazo, empresas asociadas</field>
        <field name="user_type_id" ref="account.data_account_type_expenses"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_6677_child" model="account.account.template">
        <field name="code">6677</field>
        <field name="reconcile" eval="False"/>
        <field name="name">P&#233;rdidas de cr&#233;ditos a corto plazo, otras partes vinculadas</field>
        <field name="user_type_id" ref="account.data_account_type_expenses"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_6678_child" model="account.account.template">
        <field name="code">6678</field>
        <field name="reconcile" eval="False"/>
        <field name="name">P&#233;rdidas de cr&#233;ditos a corto plazo, otras empresas</field>
        <field name="user_type_id" ref="account.data_account_type_expenses"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_668_child" model="account.account.template">
        <field name="code">668</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Diferencias negativas de cambio</field>
        <field name="user_type_id" ref="account.data_account_type_expenses"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_669_child" model="account.account.template">
        <field name="code">669</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Otros gastos financieros</field>
        <field name="user_type_id" ref="account.data_account_type_expenses"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_670_child" model="account.account.template">
        <field name="code">670</field>
        <field name="reconcile" eval="False"/>
        <field name="name">P&#233;rdidas procedentes del inmovilizado intangible</field>
        <field name="user_type_id" ref="account.data_account_type_expenses"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_672_child" model="account.account.template">
        <field name="code">672</field>
        <field name="reconcile" eval="False"/>
        <field name="name">P&#233;rdidas procedentes de las inversiones inmobiliarias</field>
        <field name="user_type_id" ref="account.data_account_type_expenses"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_6733_child" model="account.account.template">
        <field name="code">6733</field>
        <field name="reconcile" eval="False"/>
        <field name="name">P&#233;rdidas procedentes de participaciones en, empresas del grupo</field>
        <field name="user_type_id" ref="account.data_account_type_expenses"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_6734_child" model="account.account.template">
        <field name="code">6734</field>
        <field name="reconcile" eval="False"/>
        <field name="name">P&#233;rdidas procedentes de participaciones, empresas asociadas</field>
        <field name="user_type_id" ref="account.data_account_type_expenses"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_6735_child" model="account.account.template">
        <field name="code">6735</field>
        <field name="reconcile" eval="False"/>
        <field name="name">P&#233;rdidas procedentes de participaciones, otras partes vinculadas</field>
        <field name="user_type_id" ref="account.data_account_type_expenses"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_675_child" model="account.account.template">
        <field name="code">675</field>
        <field name="reconcile" eval="False"/>
        <field name="name">P&#233;rdidas por operaciones con obligaciones propias</field>
        <field name="user_type_id" ref="account.data_account_type_expenses"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_678_child" model="account.account.template">
        <field name="code">678</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Gastos excepcionales</field>
        <field name="user_type_id" ref="account.data_account_type_expenses"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_680_child" model="account.account.template">
        <field name="code">680</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Amortizaci&#243;n del inmovilizado intangible</field>
        <field name="user_type_id" ref="account.data_account_type_expenses"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_681_child" model="account.account.template">
        <field name="code">681</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Amortizaci&#243;n del inmovilizado material</field>
        <field name="user_type_id" ref="account.data_account_type_expenses"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_682_child" model="account.account.template">
        <field name="code">682</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Amortizaci&#243;n de las inversiones inmobiliarias</field>
        <field name="user_type_id" ref="account.data_account_type_expenses"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_690_child" model="account.account.template">
        <field name="code">690</field>
        <field name="reconcile" eval="False"/>
        <field name="name">P&#233;rdidas por deterioro del inmovilizado intangible</field>
        <field name="user_type_id" ref="account.data_account_type_expenses"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_692_child" model="account.account.template">
        <field name="code">692</field>
        <field name="reconcile" eval="False"/>
        <field name="name">P&#233;rdidas por deterioro de las inversiones inmobiliarias</field>
        <field name="user_type_id" ref="account.data_account_type_expenses"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_6930_child" model="account.account.template">
        <field name="code">6930</field>
        <field name="reconcile" eval="False"/>
        <field name="name">P&#233;rdidas por deterioro de productos terminados y en curso de fabricaci&#243;n</field>
        <field name="user_type_id" ref="account.data_account_type_expenses"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_6931_child" model="account.account.template">
        <field name="code">6931</field>
        <field name="reconcile" eval="False"/>
        <field name="name">P&#233;rdidas por deterioro de mercader&#237;as</field>
        <field name="user_type_id" ref="account.data_account_type_expenses"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_6932_child" model="account.account.template">
        <field name="code">6932</field>
        <field name="reconcile" eval="False"/>
        <field name="name">P&#233;rdidas por deterioro de materias primas</field>
        <field name="user_type_id" ref="account.data_account_type_expenses"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_6933_child" model="account.account.template">
        <field name="code">6933</field>
        <field name="reconcile" eval="False"/>
        <field name="name">P&#233;rdidas por deterioro de otros aprovisionamientos</field>
        <field name="user_type_id" ref="account.data_account_type_expenses"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_6954_child" model="account.account.template">
        <field name="code">6954</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Dotaci&#243;n a la provisi&#243;n por contratos onerosos</field>
        <field name="user_type_id" ref="account.data_account_type_expenses"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_6959_child" model="account.account.template">
        <field name="code">6959</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Dotaci&#243;n a la provisi&#243;n para otras operaciones comerciales</field>
        <field name="user_type_id" ref="account.data_account_type_expenses"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_6960_child" model="account.account.template">
        <field name="code">6960</field>
        <field name="reconcile" eval="False"/>
        <field name="name">P&#233;rdidas por deterioro de participaciones en instrumentos de patrimonio neto, empresas del grupo</field>
        <field name="user_type_id" ref="account.data_account_type_expenses"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_6961_child" model="account.account.template">
        <field name="code">6961</field>
        <field name="reconcile" eval="False"/>
        <field name="name">P&#233;rdidas por deterioro de participaciones en instrumentos de patrimonio neto, empresas asociadas</field>
        <field name="user_type_id" ref="account.data_account_type_expenses"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_6962_child" model="account.account.template">
        <field name="code">6962</field>
        <field name="reconcile" eval="False"/>
        <field name="name">P&#233;rdidas por deterioro de participaciones en instrumentos de patrimonio neto, otras partes vinculadas</field>
        <field name="user_type_id" ref="account.data_account_type_expenses"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_6963_child" model="account.account.template">
        <field name="code">6963</field>
        <field name="reconcile" eval="False"/>
        <field name="name">P&#233;rdidas por deterioro de participaciones en instrumentos de patrimonio neto, otras empresas</field>
        <field name="user_type_id" ref="account.data_account_type_expenses"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_6965_child" model="account.account.template">
        <field name="code">6965</field>
        <field name="reconcile" eval="False"/>
        <field name="name">P&#233;rdidas por deterioro en valores representativos de deuda, empresas del grupo</field>
        <field name="user_type_id" ref="account.data_account_type_expenses"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_6966_child" model="account.account.template">
        <field name="code">6966</field>
        <field name="reconcile" eval="False"/>
        <field name="name">P&#233;rdidas por deterioro en valores representativos de deuda, empresas asociadas</field>
        <field name="user_type_id" ref="account.data_account_type_expenses"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_6967_child" model="account.account.template">
        <field name="code">6967</field>
        <field name="reconcile" eval="False"/>
        <field name="name">P&#233;rdidas por deterioro en valores representativos de deuda, otras partes vinculadas</field>
        <field name="user_type_id" ref="account.data_account_type_expenses"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_6968_child" model="account.account.template">
        <field name="code">6968</field>
        <field name="reconcile" eval="False"/>
        <field name="name">P&#233;rdidas por deterioro en valores representativos de deuda, otras empresas</field>
        <field name="user_type_id" ref="account.data_account_type_expenses"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_6970_child" model="account.account.template">
        <field name="code">6970</field>
        <field name="reconcile" eval="False"/>
        <field name="name">P&#233;rdidas por deterioro de cr&#233;ditos, empresas del grupo</field>
        <field name="user_type_id" ref="account.data_account_type_expenses"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_6971_child" model="account.account.template">
        <field name="code">6971</field>
        <field name="reconcile" eval="False"/>
        <field name="name">P&#233;rdidas por deterioro de cr&#233;ditos, empresas asociadas</field>
        <field name="user_type_id" ref="account.data_account_type_expenses"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_6972_child" model="account.account.template">
        <field name="code">6972</field>
        <field name="reconcile" eval="False"/>
        <field name="name">P&#233;rdidas por deterioro de cr&#233;ditos, otras partes vinculadas</field>
        <field name="user_type_id" ref="account.data_account_type_expenses"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_6973_child" model="account.account.template">
        <field name="code">6973</field>
        <field name="reconcile" eval="False"/>
        <field name="name">P&#233;rdidas por deterioro de cr&#233;ditos, otras empresas</field>
        <field name="user_type_id" ref="account.data_account_type_expenses"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_6980_child" model="account.account.template">
        <field name="code">6980</field>
        <field name="reconcile" eval="False"/>
        <field name="name">P&#233;rdidas por deterioro de participaciones en instrumentos de patrimonio neto a corto plazo, empresas del grupo</field>
        <field name="user_type_id" ref="account.data_account_type_expenses"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_6981_child" model="account.account.template">
        <field name="code">6981</field>
        <field name="reconcile" eval="False"/>
        <field name="name">P&#233;rdidas por deterioro de participaciones en instrumentos de patrimonio neto a corto plazo, empresas asociadas</field>
        <field name="user_type_id" ref="account.data_account_type_expenses"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_6985_child" model="account.account.template">
        <field name="code">6985</field>
        <field name="reconcile" eval="False"/>
        <field name="name">P&#233;rdidas por deterioro en valores representativos de deuda a corto plazo, empresas del grupo</field>
        <field name="user_type_id" ref="account.data_account_type_expenses"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_6986_child" model="account.account.template">
        <field name="code">6986</field>
        <field name="reconcile" eval="False"/>
        <field name="name">P&#233;rdidas por deterioro en valores representativos de deuda a corto plazo, empresas asociadas</field>
        <field name="user_type_id" ref="account.data_account_type_expenses"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_6987_child" model="account.account.template">
        <field name="code">6987</field>
        <field name="reconcile" eval="False"/>
        <field name="name">P&#233;rdidas por deterioro en valores representativos de deuda a corto plazo, otras partes vinculadas</field>
        <field name="user_type_id" ref="account.data_account_type_expenses"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_6988_child" model="account.account.template">
        <field name="code">6988</field>
        <field name="reconcile" eval="False"/>
        <field name="name">P&#233;rdidas por deterioro en valores representativos de deuda a corto plazo, otras empresas</field>
        <field name="user_type_id" ref="account.data_account_type_expenses"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_6990_child" model="account.account.template">
        <field name="code">6990</field>
        <field name="reconcile" eval="False"/>
        <field name="name">P&#233;rdidas por deterioro de cr&#233;ditos a corto plazo, empresas del grupo</field>
        <field name="user_type_id" ref="account.data_account_type_expenses"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_6991_child" model="account.account.template">
        <field name="code">6991</field>
        <field name="reconcile" eval="False"/>
        <field name="name">P&#233;rdidas por deterioro de cr&#233;ditos a corto plazo, empresas asociadas</field>
        <field name="user_type_id" ref="account.data_account_type_expenses"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_6992_child" model="account.account.template">
        <field name="code">6992</field>
        <field name="reconcile" eval="False"/>
        <field name="name">P&#233;rdidas por deterioro de cr&#233;ditos a corto plazo, otras partes vinculadas</field>
        <field name="user_type_id" ref="account.data_account_type_expenses"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_6993_child" model="account.account.template">
        <field name="code">6993</field>
        <field name="reconcile" eval="False"/>
        <field name="name">P&#233;rdidas por deterioro de cr&#233;ditos a corto plazo, otras empresas</field>
        <field name="user_type_id" ref="account.data_account_type_expenses"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_7000_child" model="account.account.template">
        <field name="code">7000</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Ventas de mercader&#237;as en Espa&#241;a</field>
        <field name="user_type_id" ref="account.data_account_type_revenue"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_7001_child" model="account.account.template">
        <field name="code">7001</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Ventas de mercader&#237;as Intracomunitarias</field>
        <field name="user_type_id" ref="account.data_account_type_revenue"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_7002_child" model="account.account.template">
        <field name="code">7002</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Ventas de mercader&#237;as Exportaci&#243;n</field>
        <field name="user_type_id" ref="account.data_account_type_revenue"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_7010_child" model="account.account.template">
        <field name="code">7010</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Ventas de productos terminados en Espa&#241;a</field>
        <field name="user_type_id" ref="account.data_account_type_revenue"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_7011_child" model="account.account.template">
        <field name="code">7011</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Ventas de productos terminados Intracomunitarias</field>
        <field name="user_type_id" ref="account.data_account_type_revenue"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_7012_child" model="account.account.template">
        <field name="code">7012</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Ventas de productos terminados Exportaci&#243;n</field>
        <field name="user_type_id" ref="account.data_account_type_revenue"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_7020_child" model="account.account.template">
        <field name="code">7020</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Ventas de productos semiterminados en Espa&#241;a</field>
        <field name="user_type_id" ref="account.data_account_type_revenue"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_7021_child" model="account.account.template">
        <field name="code">7021</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Ventas de productos semiterminados Intracomunitarias</field>
        <field name="user_type_id" ref="account.data_account_type_revenue"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_7022_child" model="account.account.template">
        <field name="code">7022</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Ventas de productos semiterminados Exportaci&#243;n</field>
        <field name="user_type_id" ref="account.data_account_type_revenue"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_7030_child" model="account.account.template">
        <field name="code">7030</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Ventas de subproductos y residuos en Espa&#241;a</field>
        <field name="user_type_id" ref="account.data_account_type_revenue"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_7031_child" model="account.account.template">
        <field name="code">7031</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Ventas de subproductos y residuos Intracomunitarias</field>
        <field name="user_type_id" ref="account.data_account_type_revenue"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_7032_child" model="account.account.template">
        <field name="code">7032</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Ventas de subproductos y residuos Exportaci&#243;n</field>
        <field name="user_type_id" ref="account.data_account_type_revenue"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_7040_child" model="account.account.template">
        <field name="code">7040</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Ventas de envases y embalajes en Espa&#241;a</field>
        <field name="user_type_id" ref="account.data_account_type_revenue"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_7041_child" model="account.account.template">
        <field name="code">7041</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Ventas de envases y embalajes Intracomunitarias</field>
        <field name="user_type_id" ref="account.data_account_type_revenue"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_7042_child" model="account.account.template">
        <field name="code">7042</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Ventas de envases y embalajes Exportaci&#243;n</field>
        <field name="user_type_id" ref="account.data_account_type_revenue"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_7050_child" model="account.account.template">
        <field name="code">7050</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Prestaciones de servicios en Espa&#241;a</field>
        <field name="user_type_id" ref="account.data_account_type_revenue"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_7051_child" model="account.account.template">
        <field name="code">7051</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Prestaciones de servicios Intracomunitarias</field>
        <field name="user_type_id" ref="account.data_account_type_revenue"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_7052_child" model="account.account.template">
        <field name="code">7052</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Prestaciones de servicios fuera de la UE</field>
        <field name="user_type_id" ref="account.data_account_type_revenue"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_7060_child" model="account.account.template">
        <field name="code">7060</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Descuentos sobre ventas por pronto pago de mercader&#237;as</field>
        <field name="user_type_id" ref="account.data_account_type_revenue"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_7061_child" model="account.account.template">
        <field name="code">7061</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Descuentos sobre ventas por pronto pago de productos terminados</field>
        <field name="user_type_id" ref="account.data_account_type_revenue"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_7062_child" model="account.account.template">
        <field name="code">7062</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Descuentos sobre ventas por pronto pago de productos semiterminados</field>
        <field name="user_type_id" ref="account.data_account_type_revenue"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_7063_child" model="account.account.template">
        <field name="code">7063</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Descuentos sobre ventas por pronto pago de subproductos y residuos</field>
        <field name="user_type_id" ref="account.data_account_type_revenue"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_7080_child" model="account.account.template">
        <field name="code">7080</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Devoluciones de ventas de mercader&#237;as</field>
        <field name="user_type_id" ref="account.data_account_type_revenue"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_7081_child" model="account.account.template">
        <field name="code">7081</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Devoluciones de ventas de productos terminados</field>
        <field name="user_type_id" ref="account.data_account_type_revenue"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_7082_child" model="account.account.template">
        <field name="code">7082</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Devoluciones de ventas de productos semiterminados</field>
        <field name="user_type_id" ref="account.data_account_type_revenue"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_7083_child" model="account.account.template">
        <field name="code">7083</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Devoluciones de ventas de subproductos y residuos</field>
        <field name="user_type_id" ref="account.data_account_type_revenue"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_7084_child" model="account.account.template">
        <field name="code">7084</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Devoluciones de ventas de envases y embalajes</field>
        <field name="user_type_id" ref="account.data_account_type_revenue"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_7090_child" model="account.account.template">
        <field name="code">7090</field>
        <field name="reconcile" eval="False"/>
        <field name="name">"Rappels" sobre ventas de mercader&#237;as</field>
        <field name="user_type_id" ref="account.data_account_type_revenue"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_7091_child" model="account.account.template">
        <field name="code">7091</field>
        <field name="reconcile" eval="False"/>
        <field name="name">"Rappels" sobre ventas de productos terminados</field>
        <field name="user_type_id" ref="account.data_account_type_revenue"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_7092_child" model="account.account.template">
        <field name="code">7092</field>
        <field name="reconcile" eval="False"/>
        <field name="name">"Rappels" sobre ventas de productos semiterminados</field>
        <field name="user_type_id" ref="account.data_account_type_revenue"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_7093_child" model="account.account.template">
        <field name="code">7093</field>
        <field name="reconcile" eval="False"/>
        <field name="name">"Rappels" sobre ventas de subproductos y residuos</field>
        <field name="user_type_id" ref="account.data_account_type_revenue"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_7094_child" model="account.account.template">
        <field name="code">7094</field>
        <field name="reconcile" eval="False"/>
        <field name="name">"Rappels" sobre ventas de envases y embalajes</field>
        <field name="user_type_id" ref="account.data_account_type_revenue"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_710_child" model="account.account.template">
        <field name="code">710</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Variaci&#243;n de existencias de productos en curso</field>
        <field name="user_type_id" ref="account.data_account_type_revenue"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_711_child" model="account.account.template">
        <field name="code">711</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Variaci&#243;n de existencias de productos semiterminados</field>
        <field name="user_type_id" ref="account.data_account_type_revenue"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_712_child" model="account.account.template">
        <field name="code">712</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Variaci&#243;n de existencias de productos terminados</field>
        <field name="user_type_id" ref="account.data_account_type_revenue"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_713_child" model="account.account.template">
        <field name="code">713</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Variaci&#243;n de existencias de subproductos, residuos y materiales recuperados</field>
        <field name="user_type_id" ref="account.data_account_type_revenue"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_730_child" model="account.account.template">
        <field name="code">730</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Trabajos realizados para el inmovilizado intangible</field>
        <field name="user_type_id" ref="account.data_account_type_revenue"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_731_child" model="account.account.template">
        <field name="code">731</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Trabajos realizados para el inmovilizado material</field>
        <field name="user_type_id" ref="account.data_account_type_revenue"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_732_child" model="account.account.template">
        <field name="code">732</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Trabajos realizados en inversiones inmobiliarias</field>
        <field name="user_type_id" ref="account.data_account_type_revenue"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_733_child" model="account.account.template">
        <field name="code">733</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Trabajos realizados para el inmovilizado material en curso</field>
        <field name="user_type_id" ref="account.data_account_type_revenue"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_740_child" model="account.account.template">
        <field name="code">740</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Subvenciones, donaciones y legados a la explotaci&#243;n</field>
        <field name="user_type_id" ref="account.data_account_type_revenue"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_746_child" model="account.account.template">
        <field name="code">746</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Subvenciones, donaciones y legados de capital transferidos al resultado del ejercicio</field>
        <field name="user_type_id" ref="account.data_account_type_revenue"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_747_child" model="account.account.template">
        <field name="code">747</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Otras subvenciones, donaciones y legados transferidos al resultado del ejercicio</field>
        <field name="user_type_id" ref="account.data_account_type_revenue"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_7510_child" model="account.account.template">
        <field name="code">7510</field>
        <field name="reconcile" eval="False"/>
        <field name="name">P&#233;rdida transferido (gestor)</field>
        <field name="user_type_id" ref="account.data_account_type_revenue"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_7511_child" model="account.account.template">
        <field name="code">7511</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Beneficio atribuido (part&#237;cipe o asociado no gestor)</field>
        <field name="user_type_id" ref="account.data_account_type_revenue"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_752_child" model="account.account.template">
        <field name="code">752</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Ingresos por arrendamientos</field>
        <field name="user_type_id" ref="account.data_account_type_revenue"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_753_child" model="account.account.template">
        <field name="code">753</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Ingresos de propiedad industrial cedida en explotaci&#243;n</field>
        <field name="user_type_id" ref="account.data_account_type_revenue"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_754_child" model="account.account.template">
        <field name="code">754</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Ingresos por comisiones</field>
        <field name="user_type_id" ref="account.data_account_type_revenue"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_755_child" model="account.account.template">
        <field name="code">755</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Ingresos por servicios al personal</field>
        <field name="user_type_id" ref="account.data_account_type_revenue"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_759_child" model="account.account.template">
        <field name="code">759</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Ingresos por servicios diversos</field>
        <field name="user_type_id" ref="account.data_account_type_revenue"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_7600_child" model="account.account.template">
        <field name="code">7600</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Ingresos de participaciones en instrumentos de patrimonio, empresas del grupo</field>
        <field name="user_type_id" ref="account.data_account_type_revenue"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_7601_child" model="account.account.template">
        <field name="code">7601</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Ingresos de participaciones en instrumentos de patrimonio, empresas asociadas</field>
        <field name="user_type_id" ref="account.data_account_type_revenue"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_7602_child" model="account.account.template">
        <field name="code">7602</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Ingresos de participaciones en instrumentos de patrimonio, otras partes vinculadas</field>
        <field name="user_type_id" ref="account.data_account_type_revenue"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_7603_child" model="account.account.template">
        <field name="code">7603</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Ingresos de participaciones en instrumentos de patrimonio, otras empresas</field>
        <field name="user_type_id" ref="account.data_account_type_revenue"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_7610_child" model="account.account.template">
        <field name="code">7610</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Ingresos de valores representativos de deuda, empresas del grupo</field>
        <field name="user_type_id" ref="account.data_account_type_revenue"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_7611_child" model="account.account.template">
        <field name="code">7611</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Ingresos de valores representativos de deuda, empresas asociadas</field>
        <field name="user_type_id" ref="account.data_account_type_revenue"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_7612_child" model="account.account.template">
        <field name="code">7612</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Ingresos de valores representativos de deuda, otras partes vinculadas</field>
        <field name="user_type_id" ref="account.data_account_type_revenue"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_7613_child" model="account.account.template">
        <field name="code">7613</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Ingresos de valores representativos de deuda, otras empresas</field>
        <field name="user_type_id" ref="account.data_account_type_revenue"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_76200_child" model="account.account.template">
        <field name="code">76200</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Ingresos de cr&#233;ditos a largo plazo, empresas del grupo</field>
        <field name="user_type_id" ref="account.data_account_type_revenue"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_76201_child" model="account.account.template">
        <field name="code">76201</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Ingresos de cr&#233;ditos a largo plazo, empresas asociadas</field>
        <field name="user_type_id" ref="account.data_account_type_revenue"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_76202_child" model="account.account.template">
        <field name="code">76202</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Ingresos de cr&#233;ditos a largo plazo, otras partes vinculadas</field>
        <field name="user_type_id" ref="account.data_account_type_revenue"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_76203_child" model="account.account.template">
        <field name="code">76203</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Ingresos de cr&#233;ditos a largo plazo, otras empresas</field>
        <field name="user_type_id" ref="account.data_account_type_revenue"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_76210_child" model="account.account.template">
        <field name="code">76210</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Ingresos de cr&#233;ditos a corto plazo, empresas del grupo</field>
        <field name="user_type_id" ref="account.data_account_type_revenue"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_76211_child" model="account.account.template">
        <field name="code">76211</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Ingresos de cr&#233;ditos a corto plazo, empresas asociadas</field>
        <field name="user_type_id" ref="account.data_account_type_revenue"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_76212_child" model="account.account.template">
        <field name="code">76212</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Ingresos de cr&#233;ditos a corto plazo, otras partes vinculadas</field>
        <field name="user_type_id" ref="account.data_account_type_revenue"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_76213_child" model="account.account.template">
        <field name="code">76213</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Ingresos de cr&#233;ditos a corto plazo, otras empresas</field>
        <field name="user_type_id" ref="account.data_account_type_revenue"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_7660_child" model="account.account.template">
        <field name="code">7660</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Beneficios en valores representativos de deuda a largo plazo, empresas del grupo</field>
        <field name="user_type_id" ref="account.data_account_type_revenue"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_7661_child" model="account.account.template">
        <field name="code">7661</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Beneficios en valores representativos de deuda a largo plazo, empresas asociadas</field>
        <field name="user_type_id" ref="account.data_account_type_revenue"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_7662_child" model="account.account.template">
        <field name="code">7662</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Beneficios en valores representativos de deuda a largo plazo, otras partes vinculadas</field>
        <field name="user_type_id" ref="account.data_account_type_revenue"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_7663_child" model="account.account.template">
        <field name="code">7663</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Beneficios en valores representativos de deuda a largo plazo, otras empresas</field>
        <field name="user_type_id" ref="account.data_account_type_revenue"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_7665_child" model="account.account.template">
        <field name="code">7665</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Beneficios en valores representativos de deuda a corto plazo, empresas del grupo</field>
        <field name="user_type_id" ref="account.data_account_type_revenue"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_7666_child" model="account.account.template">
        <field name="code">7666</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Beneficios en valores representativos de deuda a corto plazo, empresas asociadas</field>
        <field name="user_type_id" ref="account.data_account_type_revenue"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_7667_child" model="account.account.template">
        <field name="code">7667</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Beneficios en valores representativos de deuda a corto plazo, otras partes vinculadas</field>
        <field name="user_type_id" ref="account.data_account_type_revenue"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_7668_child" model="account.account.template">
        <field name="code">7668</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Beneficios en valores representativos de deuda a corto plazo, otras empresas</field>
        <field name="user_type_id" ref="account.data_account_type_revenue"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_768_child" model="account.account.template">
        <field name="code">768</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Diferencias positivas de cambio</field>
        <field name="user_type_id" ref="account.data_account_type_revenue"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_769_child" model="account.account.template">
        <field name="code">769</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Otros ingresos financieros</field>
        <field name="user_type_id" ref="account.data_account_type_revenue"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_770_child" model="account.account.template">
        <field name="code">770</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Beneficios procedentes del inmovilizado intangible</field>
        <field name="user_type_id" ref="account.data_account_type_revenue"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_771_child" model="account.account.template">
        <field name="code">771</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Beneficios procedentes del inmovilizado material</field>
        <field name="user_type_id" ref="account.data_account_type_revenue"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_772_child" model="account.account.template">
        <field name="code">772</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Beneficios procedentes de las inversiones inmobiliarias</field>
        <field name="user_type_id" ref="account.data_account_type_revenue"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_7733_child" model="account.account.template">
        <field name="code">7733</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Beneficios procedentes de participaciones a largo plazo, empresas del grupo</field>
        <field name="user_type_id" ref="account.data_account_type_revenue"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_7734_child" model="account.account.template">
        <field name="code">7734</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Beneficios procedentes de participaciones a largo plazo, empresas asociadas</field>
        <field name="user_type_id" ref="account.data_account_type_revenue"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_7735_child" model="account.account.template">
        <field name="code">7735</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Beneficios procedentes de participaciones a largo plazo, otras partes vinculadas</field>
        <field name="user_type_id" ref="account.data_account_type_revenue"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_775_child" model="account.account.template">
        <field name="code">775</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Beneficos por operaciones con obligaciones propias</field>
        <field name="user_type_id" ref="account.data_account_type_revenue"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_778_child" model="account.account.template">
        <field name="code">778</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Ingresos excepcionales</field>
        <field name="user_type_id" ref="account.data_account_type_revenue"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_790_child" model="account.account.template">
        <field name="code">790</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Reversi&#243;n del deterioro del inmovilizado intangible</field>
        <field name="user_type_id" ref="account.data_account_type_revenue"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_792_child" model="account.account.template">
        <field name="code">792</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Reversi&#243;n del deterioro de las inversiones inmobiliarias</field>
        <field name="user_type_id" ref="account.data_account_type_revenue"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_7930_child" model="account.account.template">
        <field name="code">7930</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Reversi&#243;n del deterioro de productos terminados y en curso de fabricaci&#243;n</field>
        <field name="user_type_id" ref="account.data_account_type_revenue"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_7931_child" model="account.account.template">
        <field name="code">7931</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Reversi&#243;n del deterioro de mercader&#237;as</field>
        <field name="user_type_id" ref="account.data_account_type_revenue"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_7932_child" model="account.account.template">
        <field name="code">7932</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Reversi&#243;n del deterioro de materias primas</field>
        <field name="user_type_id" ref="account.data_account_type_revenue"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_7933_child" model="account.account.template">
        <field name="code">7933</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Reversi&#243;n del deterioro de otros aprovisionamientos</field>
        <field name="user_type_id" ref="account.data_account_type_revenue"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_7951_child" model="account.account.template">
        <field name="code">7951</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Exceso de provisi&#243;n para impuestos</field>
        <field name="user_type_id" ref="account.data_account_type_revenue"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_7952_child" model="account.account.template">
        <field name="code">7952</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Exceso de provisi&#243;n para otras responsabilidades</field>
        <field name="user_type_id" ref="account.data_account_type_revenue"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_79544_child" model="account.account.template">
        <field name="code">79544</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Exceso de provisi&#243;n por contratos onerosos</field>
        <field name="user_type_id" ref="account.data_account_type_revenue"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_79549_child" model="account.account.template">
        <field name="code">79549</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Exceso de provisi&#243;n para otras operaciones comerciales</field>
        <field name="user_type_id" ref="account.data_account_type_revenue"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_7955_child" model="account.account.template">
        <field name="code">7955</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Exceso de provisi&#243;n para actuaciones medioambientales</field>
        <field name="user_type_id" ref="account.data_account_type_revenue"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_7960_child" model="account.account.template">
        <field name="code">7960</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Reversi&#243;n del deterioro de participaciones en instrumentos de patrimonio neto a largo plazo, empresas del grupo</field>
        <field name="user_type_id" ref="account.data_account_type_revenue"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_7961_child" model="account.account.template">
        <field name="code">7961</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Reversi&#243;n del deterioro de participaciones en instrumentos de patrimonio neto a largo plazo, empresas asociadas</field>
        <field name="user_type_id" ref="account.data_account_type_revenue"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_7965_child" model="account.account.template">
        <field name="code">7965</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Reversi&#243;n del deterioro de valores representativos de deuda a largo plazo, empresas del grupo</field>
        <field name="user_type_id" ref="account.data_account_type_revenue"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_7966_child" model="account.account.template">
        <field name="code">7966</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Reversi&#243;n del deterioro de valores representativos de deuda a largo plazo, empresas asociadas</field>
        <field name="user_type_id" ref="account.data_account_type_revenue"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_7967_child" model="account.account.template">
        <field name="code">7967</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Reversi&#243;n del deterioro de valores representativos de deuda a largo plazo, otras partes vinculadas</field>
        <field name="user_type_id" ref="account.data_account_type_revenue"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_7968_child" model="account.account.template">
        <field name="code">7968</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Reversi&#243;n del deterioro de valores representativos de deuda a largo plazo, otras empresas</field>
        <field name="user_type_id" ref="account.data_account_type_revenue"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_7970_child" model="account.account.template">
        <field name="code">7970</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Reversi&#243;n del deterioro de cr&#233;ditos a largo plazo, empresas del grupo</field>
        <field name="user_type_id" ref="account.data_account_type_revenue"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_7971_child" model="account.account.template">
        <field name="code">7971</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Reversi&#243;n del deterioro de cr&#233;ditos a largo plazo, empresas asociadas</field>
        <field name="user_type_id" ref="account.data_account_type_revenue"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_7972_child" model="account.account.template">
        <field name="code">7972</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Reversi&#243;n del deterioro de cr&#233;ditos a largo plazo, otras partes vinculadas</field>
        <field name="user_type_id" ref="account.data_account_type_revenue"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_7973_child" model="account.account.template">
        <field name="code">7973</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Reversi&#243;n del deterioro de cr&#233;ditos a largo plazo, otras empresas</field>
        <field name="user_type_id" ref="account.data_account_type_revenue"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_7980_child" model="account.account.template">
        <field name="code">7980</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Reversi&#243;n del deterioro de participaciones en instrumentos de patrimonio neto a corto plazo, empresas del grupo</field>
        <field name="user_type_id" ref="account.data_account_type_revenue"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_7981_child" model="account.account.template">
        <field name="code">7981</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Reversi&#243;n del deterioro de participaciones en instrumentos de patrimonio neto a corto plazo, empresas asociadas</field>
        <field name="user_type_id" ref="account.data_account_type_revenue"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_7985_child" model="account.account.template">
        <field name="code">7985</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Reversi&#243;n del deterioro de valores representativos de deuda a corto plazo, empresas del grupo</field>
        <field name="user_type_id" ref="account.data_account_type_revenue"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_7986_child" model="account.account.template">
        <field name="code">7986</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Reversi&#243;n del deterioro de valores representativos de deuda a corto plazo, empresas asociadas</field>
        <field name="user_type_id" ref="account.data_account_type_revenue"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_7987_child" model="account.account.template">
        <field name="code">7987</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Reversi&#243;n del deterioro de valores representativos de deuda a corto plazo, otras partes vinculadas</field>
        <field name="user_type_id" ref="account.data_account_type_revenue"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_7988_child" model="account.account.template">
        <field name="code">7988</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Reversi&#243;n del deterioro de valores representativos de deuda a corto plazo, otras empresas</field>
        <field name="user_type_id" ref="account.data_account_type_revenue"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_7990_child" model="account.account.template">
        <field name="code">7990</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Reversi&#243;n del deterioro de cr&#233;ditos a corto plazo, empresas del grupo</field>
        <field name="user_type_id" ref="account.data_account_type_revenue"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_7991_child" model="account.account.template">
        <field name="code">7991</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Reversi&#243;n del deterioro de cr&#233;ditos a corto plazo, empresas asociadas</field>
        <field name="user_type_id" ref="account.data_account_type_revenue"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_7992_child" model="account.account.template">
        <field name="code">7992</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Reversi&#243;n del deterioro de cr&#233;ditos a corto plazo, otras partes vinculadas</field>
        <field name="user_type_id" ref="account.data_account_type_revenue"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
    <record id="pgc_7993_child" model="account.account.template">
        <field name="code">7993</field>
        <field name="reconcile" eval="False"/>
        <field name="name">Reversi&#243;n del deterioro de cr&#233;ditos a corto plazo, otras empresas</field>
        <field name="user_type_id" ref="account.data_account_type_revenue"/>
        <field name="chart_template_id" ref="account_chart_template_common"/>
    </record>
</odoo>