<field name="type">other</field>
<field name="user_type" ref="account.data_account_type_cash"/>
<field name="parent_id" ref="l10n_fr.pcg_531"/>
</record>
<field name="type">other</field>
<field name="user_type" ref="account.data_account_type_cash"/>
<field name="parent_id" ref="l10n_fr.pcg_531"/>
</record>