diff --git a/bt5/erp5_accounting_l10n_ifrs/CategoryTemplateItem/portal_categories/gap/ias.xml b/bt5/erp5_accounting_l10n_ifrs/CategoryTemplateItem/portal_categories/gap/ias.xml
new file mode 100644
index 0000000000000000000000000000000000000000..9db2e9f9961a60b1ae0f19b8a55391a0bbd943e6
--- /dev/null
+++ b/bt5/erp5_accounting_l10n_ifrs/CategoryTemplateItem/portal_categories/gap/ias.xml
@@ -0,0 +1,93 @@
+<?xml version="1.0"?>
+<ZopeData>
+  <record id="1" aka="AAAAAAAAAAE=">
+    <pickle>
+      <tuple>
+        <global name="Category" module="Products.ERP5Type.Document.Category"/>
+        <tuple/>
+      </tuple>
+    </pickle>
+    <pickle>
+      <dictionary>
+        <item>
+            <key> <string>__ac_local_roles__</string> </key>
+            <value>
+              <none/>
+            </value>
+        </item>
+        <item>
+            <key> <string>_count</string> </key>
+            <value>
+              <persistent> <string encoding="base64">AAAAAAAAAAI=</string> </persistent>
+            </value>
+        </item>
+        <item>
+            <key> <string>_folder_handler</string> </key>
+            <value> <string>CMFBTreeFolderHandler</string> </value>
+        </item>
+        <item>
+            <key> <string>_mt_index</string> </key>
+            <value>
+              <persistent> <string encoding="base64">AAAAAAAAAAM=</string> </persistent>
+            </value>
+        </item>
+        <item>
+            <key> <string>_owner</string> </key>
+            <value>
+              <none/>
+            </value>
+        </item>
+        <item>
+            <key> <string>_tree</string> </key>
+            <value>
+              <persistent> <string encoding="base64">AAAAAAAAAAQ=</string> </persistent>
+            </value>
+        </item>
+        <item>
+            <key> <string>id</string> </key>
+            <value> <string>ias</string> </value>
+        </item>
+        <item>
+            <key> <string>portal_type</string> </key>
+            <value> <string>Category</string> </value>
+        </item>
+        <item>
+            <key> <string>short_title</string> </key>
+            <value> <string>IAS</string> </value>
+        </item>
+        <item>
+            <key> <string>title</string> </key>
+            <value> <string>*</string> </value>
+        </item>
+        <item>
+            <key> <string>uid</string> </key>
+            <value>
+              <none/>
+            </value>
+        </item>
+      </dictionary>
+    </pickle>
+  </record>
+  <record id="2" aka="AAAAAAAAAAI=">
+    <pickle>
+      <global name="Length" module="BTrees.Length"/>
+    </pickle>
+    <pickle> <int>0</int> </pickle>
+  </record>
+  <record id="3" aka="AAAAAAAAAAM=">
+    <pickle>
+      <global name="OOBTree" module="BTrees._OOBTree"/>
+    </pickle>
+    <pickle>
+      <none/>
+    </pickle>
+  </record>
+  <record id="4" aka="AAAAAAAAAAQ=">
+    <pickle>
+      <global name="OOBTree" module="BTrees._OOBTree"/>
+    </pickle>
+    <pickle>
+      <none/>
+    </pickle>
+  </record>
+</ZopeData>
diff --git a/bt5/erp5_accounting_l10n_ifrs/PathTemplateItem/portal_categories/gap/ias/ifrs.xml b/bt5/erp5_accounting_l10n_ifrs/PathTemplateItem/portal_categories/gap/ias/ifrs.xml
new file mode 100644
index 0000000000000000000000000000000000000000..0d3f9f8201f9b14f29508dc603cd66e3b06ef703
--- /dev/null
+++ b/bt5/erp5_accounting_l10n_ifrs/PathTemplateItem/portal_categories/gap/ias/ifrs.xml
@@ -0,0 +1,87 @@
+<?xml version="1.0"?>
+<ZopeData>
+  <record id="1" aka="AAAAAAAAAAE=">
+    <pickle>
+      <tuple>
+        <global name="Category" module="Products.ERP5Type.Document.Category"/>
+        <tuple/>
+      </tuple>
+    </pickle>
+    <pickle>
+      <dictionary>
+        <item>
+            <key> <string>__ac_local_roles__</string> </key>
+            <value>
+              <none/>
+            </value>
+        </item>
+        <item>
+            <key> <string>_count</string> </key>
+            <value>
+              <persistent> <string encoding="base64">AAAAAAAAAAI=</string> </persistent>
+            </value>
+        </item>
+        <item>
+            <key> <string>_folder_handler</string> </key>
+            <value> <string>CMFBTreeFolderHandler</string> </value>
+        </item>
+        <item>
+            <key> <string>_mt_index</string> </key>
+            <value>
+              <persistent> <string encoding="base64">AAAAAAAAAAM=</string> </persistent>
+            </value>
+        </item>
+        <item>
+            <key> <string>_tree</string> </key>
+            <value>
+              <persistent> <string encoding="base64">AAAAAAAAAAQ=</string> </persistent>
+            </value>
+        </item>
+        <item>
+            <key> <string>id</string> </key>
+            <value> <string>ifrs</string> </value>
+        </item>
+        <item>
+            <key> <string>portal_type</string> </key>
+            <value> <string>Category</string> </value>
+        </item>
+        <item>
+            <key> <string>short_title</string> </key>
+            <value> <string>IFRS</string> </value>
+        </item>
+        <item>
+            <key> <string>title</string> </key>
+            <value> <string>International Financial Reporting Standards</string> </value>
+        </item>
+        <item>
+            <key> <string>uid</string> </key>
+            <value>
+              <none/>
+            </value>
+        </item>
+      </dictionary>
+    </pickle>
+  </record>
+  <record id="2" aka="AAAAAAAAAAI=">
+    <pickle>
+      <global name="Length" module="BTrees.Length"/>
+    </pickle>
+    <pickle> <int>0</int> </pickle>
+  </record>
+  <record id="3" aka="AAAAAAAAAAM=">
+    <pickle>
+      <global name="OOBTree" module="BTrees._OOBTree"/>
+    </pickle>
+    <pickle>
+      <none/>
+    </pickle>
+  </record>
+  <record id="4" aka="AAAAAAAAAAQ=">
+    <pickle>
+      <global name="OOBTree" module="BTrees._OOBTree"/>
+    </pickle>
+    <pickle>
+      <none/>
+    </pickle>
+  </record>
+</ZopeData>
diff --git a/bt5/erp5_accounting_l10n_ifrs/PathTemplateItem/portal_categories/gap/ias/ifrs/1.xml b/bt5/erp5_accounting_l10n_ifrs/PathTemplateItem/portal_categories/gap/ias/ifrs/1.xml
new file mode 100644
index 0000000000000000000000000000000000000000..50ee5d68568099d0d81cd2cf5f9d6039590f69ef
--- /dev/null
+++ b/bt5/erp5_accounting_l10n_ifrs/PathTemplateItem/portal_categories/gap/ias/ifrs/1.xml
@@ -0,0 +1,83 @@
+<?xml version="1.0"?>
+<ZopeData>
+  <record id="1" aka="AAAAAAAAAAE=">
+    <pickle>
+      <tuple>
+        <global name="Category" module="Products.ERP5Type.Document.Category"/>
+        <tuple/>
+      </tuple>
+    </pickle>
+    <pickle>
+      <dictionary>
+        <item>
+            <key> <string>__ac_local_roles__</string> </key>
+            <value>
+              <none/>
+            </value>
+        </item>
+        <item>
+            <key> <string>_count</string> </key>
+            <value>
+              <persistent> <string encoding="base64">AAAAAAAAAAI=</string> </persistent>
+            </value>
+        </item>
+        <item>
+            <key> <string>_folder_handler</string> </key>
+            <value> <string>CMFBTreeFolderHandler</string> </value>
+        </item>
+        <item>
+            <key> <string>_mt_index</string> </key>
+            <value>
+              <persistent> <string encoding="base64">AAAAAAAAAAM=</string> </persistent>
+            </value>
+        </item>
+        <item>
+            <key> <string>_tree</string> </key>
+            <value>
+              <persistent> <string encoding="base64">AAAAAAAAAAQ=</string> </persistent>
+            </value>
+        </item>
+        <item>
+            <key> <string>id</string> </key>
+            <value> <string>1</string> </value>
+        </item>
+        <item>
+            <key> <string>portal_type</string> </key>
+            <value> <string>Category</string> </value>
+        </item>
+        <item>
+            <key> <string>title</string> </key>
+            <value> <string>Equity and Non-Current Liabilities</string> </value>
+        </item>
+        <item>
+            <key> <string>uid</string> </key>
+            <value>
+              <none/>
+            </value>
+        </item>
+      </dictionary>
+    </pickle>
+  </record>
+  <record id="2" aka="AAAAAAAAAAI=">
+    <pickle>
+      <global name="Length" module="BTrees.Length"/>
+    </pickle>
+    <pickle> <int>0</int> </pickle>
+  </record>
+  <record id="3" aka="AAAAAAAAAAM=">
+    <pickle>
+      <global name="OOBTree" module="BTrees._OOBTree"/>
+    </pickle>
+    <pickle>
+      <none/>
+    </pickle>
+  </record>
+  <record id="4" aka="AAAAAAAAAAQ=">
+    <pickle>
+      <global name="OOBTree" module="BTrees._OOBTree"/>
+    </pickle>
+    <pickle>
+      <none/>
+    </pickle>
+  </record>
+</ZopeData>
diff --git a/bt5/erp5_accounting_l10n_ifrs/PathTemplateItem/portal_categories/gap/ias/ifrs/1/10.xml b/bt5/erp5_accounting_l10n_ifrs/PathTemplateItem/portal_categories/gap/ias/ifrs/1/10.xml
new file mode 100644
index 0000000000000000000000000000000000000000..c0f746fb571f6e8004cd2672bb1121b6eaaca34c
--- /dev/null
+++ b/bt5/erp5_accounting_l10n_ifrs/PathTemplateItem/portal_categories/gap/ias/ifrs/1/10.xml
@@ -0,0 +1,83 @@
+<?xml version="1.0"?>
+<ZopeData>
+  <record id="1" aka="AAAAAAAAAAE=">
+    <pickle>
+      <tuple>
+        <global name="Category" module="Products.ERP5Type.Document.Category"/>
+        <tuple/>
+      </tuple>
+    </pickle>
+    <pickle>
+      <dictionary>
+        <item>
+            <key> <string>__ac_local_roles__</string> </key>
+            <value>
+              <none/>
+            </value>
+        </item>
+        <item>
+            <key> <string>_count</string> </key>
+            <value>
+              <persistent> <string encoding="base64">AAAAAAAAAAI=</string> </persistent>
+            </value>
+        </item>
+        <item>
+            <key> <string>_folder_handler</string> </key>
+            <value> <string>CMFBTreeFolderHandler</string> </value>
+        </item>
+        <item>
+            <key> <string>_mt_index</string> </key>
+            <value>
+              <persistent> <string encoding="base64">AAAAAAAAAAM=</string> </persistent>
+            </value>
+        </item>
+        <item>
+            <key> <string>_tree</string> </key>
+            <value>
+              <persistent> <string encoding="base64">AAAAAAAAAAQ=</string> </persistent>
+            </value>
+        </item>
+        <item>
+            <key> <string>id</string> </key>
+            <value> <string>10</string> </value>
+        </item>
+        <item>
+            <key> <string>portal_type</string> </key>
+            <value> <string>Category</string> </value>
+        </item>
+        <item>
+            <key> <string>title</string> </key>
+            <value> <string>Capital</string> </value>
+        </item>
+        <item>
+            <key> <string>uid</string> </key>
+            <value>
+              <none/>
+            </value>
+        </item>
+      </dictionary>
+    </pickle>
+  </record>
+  <record id="2" aka="AAAAAAAAAAI=">
+    <pickle>
+      <global name="Length" module="BTrees.Length"/>
+    </pickle>
+    <pickle> <int>0</int> </pickle>
+  </record>
+  <record id="3" aka="AAAAAAAAAAM=">
+    <pickle>
+      <global name="OOBTree" module="BTrees._OOBTree"/>
+    </pickle>
+    <pickle>
+      <none/>
+    </pickle>
+  </record>
+  <record id="4" aka="AAAAAAAAAAQ=">
+    <pickle>
+      <global name="OOBTree" module="BTrees._OOBTree"/>
+    </pickle>
+    <pickle>
+      <none/>
+    </pickle>
+  </record>
+</ZopeData>
diff --git a/bt5/erp5_accounting_l10n_ifrs/PathTemplateItem/portal_categories/gap/ias/ifrs/1/10/101.xml b/bt5/erp5_accounting_l10n_ifrs/PathTemplateItem/portal_categories/gap/ias/ifrs/1/10/101.xml
new file mode 100644
index 0000000000000000000000000000000000000000..c345b07bcfaae4c3fc837360e9d60b6398ab4bda
--- /dev/null
+++ b/bt5/erp5_accounting_l10n_ifrs/PathTemplateItem/portal_categories/gap/ias/ifrs/1/10/101.xml
@@ -0,0 +1,39 @@
+<?xml version="1.0"?>
+<ZopeData>
+  <record id="1" aka="AAAAAAAAAAE=">
+    <pickle>
+      <tuple>
+        <global name="Category" module="Products.ERP5Type.Document.Category"/>
+        <tuple/>
+      </tuple>
+    </pickle>
+    <pickle>
+      <dictionary>
+        <item>
+            <key> <string>__ac_local_roles__</string> </key>
+            <value>
+              <none/>
+            </value>
+        </item>
+        <item>
+            <key> <string>id</string> </key>
+            <value> <string>101</string> </value>
+        </item>
+        <item>
+            <key> <string>portal_type</string> </key>
+            <value> <string>Category</string> </value>
+        </item>
+        <item>
+            <key> <string>title</string> </key>
+            <value> <string>Share capital</string> </value>
+        </item>
+        <item>
+            <key> <string>uid</string> </key>
+            <value>
+              <none/>
+            </value>
+        </item>
+      </dictionary>
+    </pickle>
+  </record>
+</ZopeData>
diff --git a/bt5/erp5_accounting_l10n_ifrs/PathTemplateItem/portal_categories/gap/ias/ifrs/1/10/104.xml b/bt5/erp5_accounting_l10n_ifrs/PathTemplateItem/portal_categories/gap/ias/ifrs/1/10/104.xml
new file mode 100644
index 0000000000000000000000000000000000000000..c5af95ed1e985fc139eaa4135b83b5b64c2116bb
--- /dev/null
+++ b/bt5/erp5_accounting_l10n_ifrs/PathTemplateItem/portal_categories/gap/ias/ifrs/1/10/104.xml
@@ -0,0 +1,39 @@
+<?xml version="1.0"?>
+<ZopeData>
+  <record id="1" aka="AAAAAAAAAAE=">
+    <pickle>
+      <tuple>
+        <global name="Category" module="Products.ERP5Type.Document.Category"/>
+        <tuple/>
+      </tuple>
+    </pickle>
+    <pickle>
+      <dictionary>
+        <item>
+            <key> <string>__ac_local_roles__</string> </key>
+            <value>
+              <none/>
+            </value>
+        </item>
+        <item>
+            <key> <string>id</string> </key>
+            <value> <string>104</string> </value>
+        </item>
+        <item>
+            <key> <string>portal_type</string> </key>
+            <value> <string>Category</string> </value>
+        </item>
+        <item>
+            <key> <string>title</string> </key>
+            <value> <string>Share premium</string> </value>
+        </item>
+        <item>
+            <key> <string>uid</string> </key>
+            <value>
+              <none/>
+            </value>
+        </item>
+      </dictionary>
+    </pickle>
+  </record>
+</ZopeData>
diff --git a/bt5/erp5_accounting_l10n_ifrs/PathTemplateItem/portal_categories/gap/ias/ifrs/1/10/106.xml b/bt5/erp5_accounting_l10n_ifrs/PathTemplateItem/portal_categories/gap/ias/ifrs/1/10/106.xml
new file mode 100644
index 0000000000000000000000000000000000000000..ca81695cff3c4b4ca049c126ffad3e21cd675a89
--- /dev/null
+++ b/bt5/erp5_accounting_l10n_ifrs/PathTemplateItem/portal_categories/gap/ias/ifrs/1/10/106.xml
@@ -0,0 +1,39 @@
+<?xml version="1.0"?>
+<ZopeData>
+  <record id="1" aka="AAAAAAAAAAE=">
+    <pickle>
+      <tuple>
+        <global name="Category" module="Products.ERP5Type.Document.Category"/>
+        <tuple/>
+      </tuple>
+    </pickle>
+    <pickle>
+      <dictionary>
+        <item>
+            <key> <string>__ac_local_roles__</string> </key>
+            <value>
+              <none/>
+            </value>
+        </item>
+        <item>
+            <key> <string>id</string> </key>
+            <value> <string>106</string> </value>
+        </item>
+        <item>
+            <key> <string>portal_type</string> </key>
+            <value> <string>Category</string> </value>
+        </item>
+        <item>
+            <key> <string>title</string> </key>
+            <value> <string>Retained earnings</string> </value>
+        </item>
+        <item>
+            <key> <string>uid</string> </key>
+            <value>
+              <none/>
+            </value>
+        </item>
+      </dictionary>
+    </pickle>
+  </record>
+</ZopeData>
diff --git a/bt5/erp5_accounting_l10n_ifrs/PathTemplateItem/portal_categories/gap/ias/ifrs/1/12.xml b/bt5/erp5_accounting_l10n_ifrs/PathTemplateItem/portal_categories/gap/ias/ifrs/1/12.xml
new file mode 100644
index 0000000000000000000000000000000000000000..cb8ea7058b2b51a15b3a1246b612f5d5ccee3665
--- /dev/null
+++ b/bt5/erp5_accounting_l10n_ifrs/PathTemplateItem/portal_categories/gap/ias/ifrs/1/12.xml
@@ -0,0 +1,39 @@
+<?xml version="1.0"?>
+<ZopeData>
+  <record id="1" aka="AAAAAAAAAAE=">
+    <pickle>
+      <tuple>
+        <global name="Category" module="Products.ERP5Type.Document.Category"/>
+        <tuple/>
+      </tuple>
+    </pickle>
+    <pickle>
+      <dictionary>
+        <item>
+            <key> <string>__ac_local_roles__</string> </key>
+            <value>
+              <none/>
+            </value>
+        </item>
+        <item>
+            <key> <string>id</string> </key>
+            <value> <string>12</string> </value>
+        </item>
+        <item>
+            <key> <string>portal_type</string> </key>
+            <value> <string>Category</string> </value>
+        </item>
+        <item>
+            <key> <string>title</string> </key>
+            <value> <string>Profit and loss</string> </value>
+        </item>
+        <item>
+            <key> <string>uid</string> </key>
+            <value>
+              <none/>
+            </value>
+        </item>
+      </dictionary>
+    </pickle>
+  </record>
+</ZopeData>
diff --git a/bt5/erp5_accounting_l10n_ifrs/PathTemplateItem/portal_categories/gap/ias/ifrs/1/16.xml b/bt5/erp5_accounting_l10n_ifrs/PathTemplateItem/portal_categories/gap/ias/ifrs/1/16.xml
new file mode 100644
index 0000000000000000000000000000000000000000..7a926029234208ee77e8b47c3b146d985e2fa351
--- /dev/null
+++ b/bt5/erp5_accounting_l10n_ifrs/PathTemplateItem/portal_categories/gap/ias/ifrs/1/16.xml
@@ -0,0 +1,39 @@
+<?xml version="1.0"?>
+<ZopeData>
+  <record id="1" aka="AAAAAAAAAAE=">
+    <pickle>
+      <tuple>
+        <global name="Category" module="Products.ERP5Type.Document.Category"/>
+        <tuple/>
+      </tuple>
+    </pickle>
+    <pickle>
+      <dictionary>
+        <item>
+            <key> <string>__ac_local_roles__</string> </key>
+            <value>
+              <none/>
+            </value>
+        </item>
+        <item>
+            <key> <string>id</string> </key>
+            <value> <string>16</string> </value>
+        </item>
+        <item>
+            <key> <string>portal_type</string> </key>
+            <value> <string>Category</string> </value>
+        </item>
+        <item>
+            <key> <string>title</string> </key>
+            <value> <string>Long term loan</string> </value>
+        </item>
+        <item>
+            <key> <string>uid</string> </key>
+            <value>
+              <none/>
+            </value>
+        </item>
+      </dictionary>
+    </pickle>
+  </record>
+</ZopeData>
diff --git a/bt5/erp5_accounting_l10n_ifrs/PathTemplateItem/portal_categories/gap/ias/ifrs/1/17.xml b/bt5/erp5_accounting_l10n_ifrs/PathTemplateItem/portal_categories/gap/ias/ifrs/1/17.xml
new file mode 100644
index 0000000000000000000000000000000000000000..0fb037987648b367c4830d6ae1fe787dcf51c4ae
--- /dev/null
+++ b/bt5/erp5_accounting_l10n_ifrs/PathTemplateItem/portal_categories/gap/ias/ifrs/1/17.xml
@@ -0,0 +1,39 @@
+<?xml version="1.0"?>
+<ZopeData>
+  <record id="1" aka="AAAAAAAAAAE=">
+    <pickle>
+      <tuple>
+        <global name="Category" module="Products.ERP5Type.Document.Category"/>
+        <tuple/>
+      </tuple>
+    </pickle>
+    <pickle>
+      <dictionary>
+        <item>
+            <key> <string>__ac_local_roles__</string> </key>
+            <value>
+              <none/>
+            </value>
+        </item>
+        <item>
+            <key> <string>id</string> </key>
+            <value> <string>17</string> </value>
+        </item>
+        <item>
+            <key> <string>portal_type</string> </key>
+            <value> <string>Category</string> </value>
+        </item>
+        <item>
+            <key> <string>title</string> </key>
+            <value> <string>Lease</string> </value>
+        </item>
+        <item>
+            <key> <string>uid</string> </key>
+            <value>
+              <none/>
+            </value>
+        </item>
+      </dictionary>
+    </pickle>
+  </record>
+</ZopeData>
diff --git a/bt5/erp5_accounting_l10n_ifrs/PathTemplateItem/portal_categories/gap/ias/ifrs/1/19.xml b/bt5/erp5_accounting_l10n_ifrs/PathTemplateItem/portal_categories/gap/ias/ifrs/1/19.xml
new file mode 100644
index 0000000000000000000000000000000000000000..90ae84866f89e43338c05cba208eb2953e639529
--- /dev/null
+++ b/bt5/erp5_accounting_l10n_ifrs/PathTemplateItem/portal_categories/gap/ias/ifrs/1/19.xml
@@ -0,0 +1,39 @@
+<?xml version="1.0"?>
+<ZopeData>
+  <record id="1" aka="AAAAAAAAAAE=">
+    <pickle>
+      <tuple>
+        <global name="Category" module="Products.ERP5Type.Document.Category"/>
+        <tuple/>
+      </tuple>
+    </pickle>
+    <pickle>
+      <dictionary>
+        <item>
+            <key> <string>__ac_local_roles__</string> </key>
+            <value>
+              <none/>
+            </value>
+        </item>
+        <item>
+            <key> <string>id</string> </key>
+            <value> <string>19</string> </value>
+        </item>
+        <item>
+            <key> <string>portal_type</string> </key>
+            <value> <string>Category</string> </value>
+        </item>
+        <item>
+            <key> <string>title</string> </key>
+            <value> <string>Non-current provisions</string> </value>
+        </item>
+        <item>
+            <key> <string>uid</string> </key>
+            <value>
+              <none/>
+            </value>
+        </item>
+      </dictionary>
+    </pickle>
+  </record>
+</ZopeData>
diff --git a/bt5/erp5_accounting_l10n_ifrs/PathTemplateItem/portal_categories/gap/ias/ifrs/2.xml b/bt5/erp5_accounting_l10n_ifrs/PathTemplateItem/portal_categories/gap/ias/ifrs/2.xml
new file mode 100644
index 0000000000000000000000000000000000000000..4fee51524520546e5e195b163db5e609570e1811
--- /dev/null
+++ b/bt5/erp5_accounting_l10n_ifrs/PathTemplateItem/portal_categories/gap/ias/ifrs/2.xml
@@ -0,0 +1,83 @@
+<?xml version="1.0"?>
+<ZopeData>
+  <record id="1" aka="AAAAAAAAAAE=">
+    <pickle>
+      <tuple>
+        <global name="Category" module="Products.ERP5Type.Document.Category"/>
+        <tuple/>
+      </tuple>
+    </pickle>
+    <pickle>
+      <dictionary>
+        <item>
+            <key> <string>__ac_local_roles__</string> </key>
+            <value>
+              <none/>
+            </value>
+        </item>
+        <item>
+            <key> <string>_count</string> </key>
+            <value>
+              <persistent> <string encoding="base64">AAAAAAAAAAI=</string> </persistent>
+            </value>
+        </item>
+        <item>
+            <key> <string>_folder_handler</string> </key>
+            <value> <string>CMFBTreeFolderHandler</string> </value>
+        </item>
+        <item>
+            <key> <string>_mt_index</string> </key>
+            <value>
+              <persistent> <string encoding="base64">AAAAAAAAAAM=</string> </persistent>
+            </value>
+        </item>
+        <item>
+            <key> <string>_tree</string> </key>
+            <value>
+              <persistent> <string encoding="base64">AAAAAAAAAAQ=</string> </persistent>
+            </value>
+        </item>
+        <item>
+            <key> <string>id</string> </key>
+            <value> <string>2</string> </value>
+        </item>
+        <item>
+            <key> <string>portal_type</string> </key>
+            <value> <string>Category</string> </value>
+        </item>
+        <item>
+            <key> <string>title</string> </key>
+            <value> <string>Non-current assets</string> </value>
+        </item>
+        <item>
+            <key> <string>uid</string> </key>
+            <value>
+              <none/>
+            </value>
+        </item>
+      </dictionary>
+    </pickle>
+  </record>
+  <record id="2" aka="AAAAAAAAAAI=">
+    <pickle>
+      <global name="Length" module="BTrees.Length"/>
+    </pickle>
+    <pickle> <int>0</int> </pickle>
+  </record>
+  <record id="3" aka="AAAAAAAAAAM=">
+    <pickle>
+      <global name="OOBTree" module="BTrees._OOBTree"/>
+    </pickle>
+    <pickle>
+      <none/>
+    </pickle>
+  </record>
+  <record id="4" aka="AAAAAAAAAAQ=">
+    <pickle>
+      <global name="OOBTree" module="BTrees._OOBTree"/>
+    </pickle>
+    <pickle>
+      <none/>
+    </pickle>
+  </record>
+</ZopeData>
diff --git a/bt5/erp5_accounting_l10n_ifrs/PathTemplateItem/portal_categories/gap/ias/ifrs/2/20.xml b/bt5/erp5_accounting_l10n_ifrs/PathTemplateItem/portal_categories/gap/ias/ifrs/2/20.xml
new file mode 100644
index 0000000000000000000000000000000000000000..1b25994ab0bf30a327e54ca94d163bf0aedbd4be
--- /dev/null
+++ b/bt5/erp5_accounting_l10n_ifrs/PathTemplateItem/portal_categories/gap/ias/ifrs/2/20.xml
@@ -0,0 +1,83 @@
+<?xml version="1.0"?>
+<ZopeData>
+  <record id="1" aka="AAAAAAAAAAE=">
+    <pickle>
+      <tuple>
+        <global name="Category" module="Products.ERP5Type.Document.Category"/>
+        <tuple/>
+      </tuple>
+    </pickle>
+    <pickle>
+      <dictionary>
+        <item>
+            <key> <string>__ac_local_roles__</string> </key>
+            <value>
+              <none/>
+            </value>
+        </item>
+        <item>
+            <key> <string>_count</string> </key>
+            <value>
+              <persistent> <string encoding="base64">AAAAAAAAAAI=</string> </persistent>
+            </value>
+        </item>
+        <item>
+            <key> <string>_folder_handler</string> </key>
+            <value> <string>CMFBTreeFolderHandler</string> </value>
+        </item>
+        <item>
+            <key> <string>_mt_index</string> </key>
+            <value>
+              <persistent> <string encoding="base64">AAAAAAAAAAM=</string> </persistent>
+            </value>
+        </item>
+        <item>
+            <key> <string>_tree</string> </key>
+            <value>
+              <persistent> <string encoding="base64">AAAAAAAAAAQ=</string> </persistent>
+            </value>
+        </item>
+        <item>
+            <key> <string>id</string> </key>
+            <value> <string>20</string> </value>
+        </item>
+        <item>
+            <key> <string>portal_type</string> </key>
+            <value> <string>Category</string> </value>
+        </item>
+        <item>
+            <key> <string>title</string> </key>
+            <value> <string>Intangible assets</string> </value>
+        </item>
+        <item>
+            <key> <string>uid</string> </key>
+            <value>
+              <none/>
+            </value>
+        </item>
+      </dictionary>
+    </pickle>
+  </record>
+  <record id="2" aka="AAAAAAAAAAI=">
+    <pickle>
+      <global name="Length" module="BTrees.Length"/>
+    </pickle>
+    <pickle> <int>0</int> </pickle>
+  </record>
+  <record id="3" aka="AAAAAAAAAAM=">
+    <pickle>
+      <global name="OOBTree" module="BTrees._OOBTree"/>
+    </pickle>
+    <pickle>
+      <none/>
+    </pickle>
+  </record>
+  <record id="4" aka="AAAAAAAAAAQ=">
+    <pickle>
+      <global name="OOBTree" module="BTrees._OOBTree"/>
+    </pickle>
+    <pickle>
+      <none/>
+    </pickle>
+  </record>
+</ZopeData>
diff --git a/bt5/erp5_accounting_l10n_ifrs/PathTemplateItem/portal_categories/gap/ias/ifrs/2/20/208.xml b/bt5/erp5_accounting_l10n_ifrs/PathTemplateItem/portal_categories/gap/ias/ifrs/2/20/208.xml
new file mode 100644
index 0000000000000000000000000000000000000000..4e90bd8bdb95d0d7947283e487150b62f3414371
--- /dev/null
+++ b/bt5/erp5_accounting_l10n_ifrs/PathTemplateItem/portal_categories/gap/ias/ifrs/2/20/208.xml
@@ -0,0 +1,39 @@
+<?xml version="1.0"?>
+<ZopeData>
+  <record id="1" aka="AAAAAAAAAAE=">
+    <pickle>
+      <tuple>
+        <global name="Category" module="Products.ERP5Type.Document.Category"/>
+        <tuple/>
+      </tuple>
+    </pickle>
+    <pickle>
+      <dictionary>
+        <item>
+            <key> <string>__ac_local_roles__</string> </key>
+            <value>
+              <none/>
+            </value>
+        </item>
+        <item>
+            <key> <string>id</string> </key>
+            <value> <string>208</string> </value>
+        </item>
+        <item>
+            <key> <string>portal_type</string> </key>
+            <value> <string>Category</string> </value>
+        </item>
+        <item>
+            <key> <string>title</string> </key>
+            <value> <string>Intangible assets amortisation</string> </value>
+        </item>
+        <item>
+            <key> <string>uid</string> </key>
+            <value>
+              <none/>
+            </value>
+        </item>
+      </dictionary>
+    </pickle>
+  </record>
+</ZopeData>
diff --git a/bt5/erp5_accounting_l10n_ifrs/PathTemplateItem/portal_categories/gap/ias/ifrs/2/21.xml b/bt5/erp5_accounting_l10n_ifrs/PathTemplateItem/portal_categories/gap/ias/ifrs/2/21.xml
new file mode 100644
index 0000000000000000000000000000000000000000..2b1d01871c08bf6b53238aee468fcd5e8fb91bba
--- /dev/null
+++ b/bt5/erp5_accounting_l10n_ifrs/PathTemplateItem/portal_categories/gap/ias/ifrs/2/21.xml
@@ -0,0 +1,83 @@
+<?xml version="1.0"?>
+<ZopeData>
+  <record id="1" aka="AAAAAAAAAAE=">
+    <pickle>
+      <tuple>
+        <global name="Category" module="Products.ERP5Type.Document.Category"/>
+        <tuple/>
+      </tuple>
+    </pickle>
+    <pickle>
+      <dictionary>
+        <item>
+            <key> <string>__ac_local_roles__</string> </key>
+            <value>
+              <none/>
+            </value>
+        </item>
+        <item>
+            <key> <string>_count</string> </key>
+            <value>
+              <persistent> <string encoding="base64">AAAAAAAAAAI=</string> </persistent>
+            </value>
+        </item>
+        <item>
+            <key> <string>_folder_handler</string> </key>
+            <value> <string>CMFBTreeFolderHandler</string> </value>
+        </item>
+        <item>
+            <key> <string>_mt_index</string> </key>
+            <value>
+              <persistent> <string encoding="base64">AAAAAAAAAAM=</string> </persistent>
+            </value>
+        </item>
+        <item>
+            <key> <string>_tree</string> </key>
+            <value>
+              <persistent> <string encoding="base64">AAAAAAAAAAQ=</string> </persistent>
+            </value>
+        </item>
+        <item>
+            <key> <string>id</string> </key>
+            <value> <string>21</string> </value>
+        </item>
+        <item>
+            <key> <string>portal_type</string> </key>
+            <value> <string>Category</string> </value>
+        </item>
+        <item>
+            <key> <string>title</string> </key>
+            <value> <string>Property, plant and equipment</string> </value>
+        </item>
+        <item>
+            <key> <string>uid</string> </key>
+            <value>
+              <none/>
+            </value>
+        </item>
+      </dictionary>
+    </pickle>
+  </record>
+  <record id="2" aka="AAAAAAAAAAI=">
+    <pickle>
+      <global name="Length" module="BTrees.Length"/>
+    </pickle>
+    <pickle> <int>0</int> </pickle>
+  </record>
+  <record id="3" aka="AAAAAAAAAAM=">
+    <pickle>
+      <global name="OOBTree" module="BTrees._OOBTree"/>
+    </pickle>
+    <pickle>
+      <none/>
+    </pickle>
+  </record>
+  <record id="4" aka="AAAAAAAAAAQ=">
+    <pickle>
+      <global name="OOBTree" module="BTrees._OOBTree"/>
+    </pickle>
+    <pickle>
+      <none/>
+    </pickle>
+  </record>
+</ZopeData>
diff --git a/bt5/erp5_accounting_l10n_ifrs/PathTemplateItem/portal_categories/gap/ias/ifrs/2/21/218.xml b/bt5/erp5_accounting_l10n_ifrs/PathTemplateItem/portal_categories/gap/ias/ifrs/2/21/218.xml
new file mode 100644
index 0000000000000000000000000000000000000000..00641290a71c0579ca385e0100423a2e1736db7b
--- /dev/null
+++ b/bt5/erp5_accounting_l10n_ifrs/PathTemplateItem/portal_categories/gap/ias/ifrs/2/21/218.xml
@@ -0,0 +1,39 @@
+<?xml version="1.0"?>
+<ZopeData>
+  <record id="1" aka="AAAAAAAAAAE=">
+    <pickle>
+      <tuple>
+        <global name="Category" module="Products.ERP5Type.Document.Category"/>
+        <tuple/>
+      </tuple>
+    </pickle>
+    <pickle>
+      <dictionary>
+        <item>
+            <key> <string>__ac_local_roles__</string> </key>
+            <value>
+              <none/>
+            </value>
+        </item>
+        <item>
+            <key> <string>id</string> </key>
+            <value> <string>218</string> </value>
+        </item>
+        <item>
+            <key> <string>portal_type</string> </key>
+            <value> <string>Category</string> </value>
+        </item>
+        <item>
+            <key> <string>title</string> </key>
+            <value> <string>Property, plant and equipment amortisation</string> </value>
+        </item>
+        <item>
+            <key> <string>uid</string> </key>
+            <value>
+              <none/>
+            </value>
+        </item>
+      </dictionary>
+    </pickle>
+  </record>
+</ZopeData>
diff --git a/bt5/erp5_accounting_l10n_ifrs/PathTemplateItem/portal_categories/gap/ias/ifrs/2/23.xml b/bt5/erp5_accounting_l10n_ifrs/PathTemplateItem/portal_categories/gap/ias/ifrs/2/23.xml
new file mode 100644
index 0000000000000000000000000000000000000000..e09f1dc38686d0cdd0fbcba71c4880a677c02c84
--- /dev/null
+++ b/bt5/erp5_accounting_l10n_ifrs/PathTemplateItem/portal_categories/gap/ias/ifrs/2/23.xml
@@ -0,0 +1,39 @@
+<?xml version="1.0"?>
+<ZopeData>
+  <record id="1" aka="AAAAAAAAAAE=">
+    <pickle>
+      <tuple>
+        <global name="Category" module="Products.ERP5Type.Document.Category"/>
+        <tuple/>
+      </tuple>
+    </pickle>
+    <pickle>
+      <dictionary>
+        <item>
+            <key> <string>__ac_local_roles__</string> </key>
+            <value>
+              <none/>
+            </value>
+        </item>
+        <item>
+            <key> <string>id</string> </key>
+            <value> <string>23</string> </value>
+        </item>
+        <item>
+            <key> <string>portal_type</string> </key>
+            <value> <string>Category</string> </value>
+        </item>
+        <item>
+            <key> <string>title</string> </key>
+            <value> <string>Work in progress</string> </value>
+        </item>
+        <item>
+            <key> <string>uid</string> </key>
+            <value>
+              <none/>
+            </value>
+        </item>
+      </dictionary>
+    </pickle>
+  </record>
+</ZopeData>
diff --git a/bt5/erp5_accounting_l10n_ifrs/PathTemplateItem/portal_categories/gap/ias/ifrs/2/24.xml b/bt5/erp5_accounting_l10n_ifrs/PathTemplateItem/portal_categories/gap/ias/ifrs/2/24.xml
new file mode 100644
index 0000000000000000000000000000000000000000..27800ffc142b6da0db5f55ca26282026df255577
--- /dev/null
+++ b/bt5/erp5_accounting_l10n_ifrs/PathTemplateItem/portal_categories/gap/ias/ifrs/2/24.xml
@@ -0,0 +1,39 @@
+<?xml version="1.0"?>
+<ZopeData>
+  <record id="1" aka="AAAAAAAAAAE=">
+    <pickle>
+      <tuple>
+        <global name="Category" module="Products.ERP5Type.Document.Category"/>
+        <tuple/>
+      </tuple>
+    </pickle>
+    <pickle>
+      <dictionary>
+        <item>
+            <key> <string>__ac_local_roles__</string> </key>
+            <value>
+              <none/>
+            </value>
+        </item>
+        <item>
+            <key> <string>id</string> </key>
+            <value> <string>24</string> </value>
+        </item>
+        <item>
+            <key> <string>portal_type</string> </key>
+            <value> <string>Category</string> </value>
+        </item>
+        <item>
+            <key> <string>title</string> </key>
+            <value> <string>Biological assets</string> </value>
+        </item>
+        <item>
+            <key> <string>uid</string> </key>
+            <value>
+              <none/>
+            </value>
+        </item>
+      </dictionary>
+    </pickle>
+  </record>
+</ZopeData>
diff --git a/bt5/erp5_accounting_l10n_ifrs/PathTemplateItem/portal_categories/gap/ias/ifrs/2/26.xml b/bt5/erp5_accounting_l10n_ifrs/PathTemplateItem/portal_categories/gap/ias/ifrs/2/26.xml
new file mode 100644
index 0000000000000000000000000000000000000000..2bf332f3276db62153d3257487b161c750436265
--- /dev/null
+++ b/bt5/erp5_accounting_l10n_ifrs/PathTemplateItem/portal_categories/gap/ias/ifrs/2/26.xml
@@ -0,0 +1,83 @@
+<?xml version="1.0"?>
+<ZopeData>
+  <record id="1" aka="AAAAAAAAAAE=">
+    <pickle>
+      <tuple>
+        <global name="Category" module="Products.ERP5Type.Document.Category"/>
+        <tuple/>
+      </tuple>
+    </pickle>
+    <pickle>
+      <dictionary>
+        <item>
+            <key> <string>__ac_local_roles__</string> </key>
+            <value>
+              <none/>
+            </value>
+        </item>
+        <item>
+            <key> <string>_count</string> </key>
+            <value>
+              <persistent> <string encoding="base64">AAAAAAAAAAI=</string> </persistent>
+            </value>
+        </item>
+        <item>
+            <key> <string>_folder_handler</string> </key>
+            <value> <string>CMFBTreeFolderHandler</string> </value>
+        </item>
+        <item>
+            <key> <string>_mt_index</string> </key>
+            <value>
+              <persistent> <string encoding="base64">AAAAAAAAAAM=</string> </persistent>
+            </value>
+        </item>
+        <item>
+            <key> <string>_tree</string> </key>
+            <value>
+              <persistent> <string encoding="base64">AAAAAAAAAAQ=</string> </persistent>
+            </value>
+        </item>
+        <item>
+            <key> <string>id</string> </key>
+            <value> <string>26</string> </value>
+        </item>
+        <item>
+            <key> <string>portal_type</string> </key>
+            <value> <string>Category</string> </value>
+        </item>
+        <item>
+            <key> <string>title</string> </key>
+            <value> <string>Financial assets</string> </value>
+        </item>
+        <item>
+            <key> <string>uid</string> </key>
+            <value>
+              <none/>
+            </value>
+        </item>
+      </dictionary>
+    </pickle>
+  </record>
+  <record id="2" aka="AAAAAAAAAAI=">
+    <pickle>
+      <global name="Length" module="BTrees.Length"/>
+    </pickle>
+    <pickle> <int>0</int> </pickle>
+  </record>
+  <record id="3" aka="AAAAAAAAAAM=">
+    <pickle>
+      <global name="OOBTree" module="BTrees._OOBTree"/>
+    </pickle>
+    <pickle>
+      <none/>
+    </pickle>
+  </record>
+  <record id="4" aka="AAAAAAAAAAQ=">
+    <pickle>
+      <global name="OOBTree" module="BTrees._OOBTree"/>
+    </pickle>
+    <pickle>
+      <none/>
+    </pickle>
+  </record>
+</ZopeData>
diff --git a/bt5/erp5_accounting_l10n_ifrs/PathTemplateItem/portal_categories/gap/ias/ifrs/2/26/268.xml b/bt5/erp5_accounting_l10n_ifrs/PathTemplateItem/portal_categories/gap/ias/ifrs/2/26/268.xml
new file mode 100644
index 0000000000000000000000000000000000000000..149c91f4c1acc927d65cd4dd4c44bca8ce99f31a
--- /dev/null
+++ b/bt5/erp5_accounting_l10n_ifrs/PathTemplateItem/portal_categories/gap/ias/ifrs/2/26/268.xml
@@ -0,0 +1,39 @@
+<?xml version="1.0"?>
+<ZopeData>
+  <record id="1" aka="AAAAAAAAAAE=">
+    <pickle>
+      <tuple>
+        <global name="Category" module="Products.ERP5Type.Document.Category"/>
+        <tuple/>
+      </tuple>
+    </pickle>
+    <pickle>
+      <dictionary>
+        <item>
+            <key> <string>__ac_local_roles__</string> </key>
+            <value>
+              <none/>
+            </value>
+        </item>
+        <item>
+            <key> <string>id</string> </key>
+            <value> <string>268</string> </value>
+        </item>
+        <item>
+            <key> <string>portal_type</string> </key>
+            <value> <string>Category</string> </value>
+        </item>
+        <item>
+            <key> <string>title</string> </key>
+            <value> <string>Financial assets amortisation</string> </value>
+        </item>
+        <item>
+            <key> <string>uid</string> </key>
+            <value>
+              <none/>
+            </value>
+        </item>
+      </dictionary>
+    </pickle>
+  </record>
+</ZopeData>
diff --git a/bt5/erp5_accounting_l10n_ifrs/PathTemplateItem/portal_categories/gap/ias/ifrs/3.xml b/bt5/erp5_accounting_l10n_ifrs/PathTemplateItem/portal_categories/gap/ias/ifrs/3.xml
new file mode 100644
index 0000000000000000000000000000000000000000..5d80a9e588bd4a55ce24ad48b98415f5e42f569c
--- /dev/null
+++ b/bt5/erp5_accounting_l10n_ifrs/PathTemplateItem/portal_categories/gap/ias/ifrs/3.xml
@@ -0,0 +1,83 @@
+<?xml version="1.0"?>
+<ZopeData>
+  <record id="1" aka="AAAAAAAAAAE=">
+    <pickle>
+      <tuple>
+        <global name="Category" module="Products.ERP5Type.Document.Category"/>
+        <tuple/>
+      </tuple>
+    </pickle>
+    <pickle>
+      <dictionary>
+        <item>
+            <key> <string>__ac_local_roles__</string> </key>
+            <value>
+              <none/>
+            </value>
+        </item>
+        <item>
+            <key> <string>_count</string> </key>
+            <value>
+              <persistent> <string encoding="base64">AAAAAAAAAAI=</string> </persistent>
+            </value>
+        </item>
+        <item>
+            <key> <string>_folder_handler</string> </key>
+            <value> <string>CMFBTreeFolderHandler</string> </value>
+        </item>
+        <item>
+            <key> <string>_mt_index</string> </key>
+            <value>
+              <persistent> <string encoding="base64">AAAAAAAAAAM=</string> </persistent>
+            </value>
+        </item>
+        <item>
+            <key> <string>_tree</string> </key>
+            <value>
+              <persistent> <string encoding="base64">AAAAAAAAAAQ=</string> </persistent>
+            </value>
+        </item>
+        <item>
+            <key> <string>id</string> </key>
+            <value> <string>3</string> </value>
+        </item>
+        <item>
+            <key> <string>portal_type</string> </key>
+            <value> <string>Category</string> </value>
+        </item>
+        <item>
+            <key> <string>title</string> </key>
+            <value> <string>Inventories</string> </value>
+        </item>
+        <item>
+            <key> <string>uid</string> </key>
+            <value>
+              <none/>
+            </value>
+        </item>
+      </dictionary>
+    </pickle>
+  </record>
+  <record id="2" aka="AAAAAAAAAAI=">
+    <pickle>
+      <global name="Length" module="BTrees.Length"/>
+    </pickle>
+    <pickle> <int>0</int> </pickle>
+  </record>
+  <record id="3" aka="AAAAAAAAAAM=">
+    <pickle>
+      <global name="OOBTree" module="BTrees._OOBTree"/>
+    </pickle>
+    <pickle>
+      <none/>
+    </pickle>
+  </record>
+  <record id="4" aka="AAAAAAAAAAQ=">
+    <pickle>
+      <global name="OOBTree" module="BTrees._OOBTree"/>
+    </pickle>
+    <pickle>
+      <none/>
+    </pickle>
+  </record>
+</ZopeData>
diff --git a/bt5/erp5_accounting_l10n_ifrs/PathTemplateItem/portal_categories/gap/ias/ifrs/3/39.xml b/bt5/erp5_accounting_l10n_ifrs/PathTemplateItem/portal_categories/gap/ias/ifrs/3/39.xml
new file mode 100644
index 0000000000000000000000000000000000000000..e2ccdedfdc8b2c2a9c5919532f03f3268ee3752a
--- /dev/null
+++ b/bt5/erp5_accounting_l10n_ifrs/PathTemplateItem/portal_categories/gap/ias/ifrs/3/39.xml
@@ -0,0 +1,39 @@
+<?xml version="1.0"?>
+<ZopeData>
+  <record id="1" aka="AAAAAAAAAAE=">
+    <pickle>
+      <tuple>
+        <global name="Category" module="Products.ERP5Type.Document.Category"/>
+        <tuple/>
+      </tuple>
+    </pickle>
+    <pickle>
+      <dictionary>
+        <item>
+            <key> <string>__ac_local_roles__</string> </key>
+            <value>
+              <none/>
+            </value>
+        </item>
+        <item>
+            <key> <string>id</string> </key>
+            <value> <string>39</string> </value>
+        </item>
+        <item>
+            <key> <string>portal_type</string> </key>
+            <value> <string>Category</string> </value>
+        </item>
+        <item>
+            <key> <string>title</string> </key>
+            <value> <string>Inventories depreciation</string> </value>
+        </item>
+        <item>
+            <key> <string>uid</string> </key>
+            <value>
+              <none/>
+            </value>
+        </item>
+      </dictionary>
+    </pickle>
+  </record>
+</ZopeData>
diff --git a/bt5/erp5_accounting_l10n_ifrs/PathTemplateItem/portal_categories/gap/ias/ifrs/4.xml b/bt5/erp5_accounting_l10n_ifrs/PathTemplateItem/portal_categories/gap/ias/ifrs/4.xml
new file mode 100644
index 0000000000000000000000000000000000000000..2573ee9be32cb1bb3d087a504bd9f74e2477a7a8
--- /dev/null
+++ b/bt5/erp5_accounting_l10n_ifrs/PathTemplateItem/portal_categories/gap/ias/ifrs/4.xml
@@ -0,0 +1,83 @@
+<?xml version="1.0"?>
+<ZopeData>
+  <record id="1" aka="AAAAAAAAAAE=">
+    <pickle>
+      <tuple>
+        <global name="Category" module="Products.ERP5Type.Document.Category"/>
+        <tuple/>
+      </tuple>
+    </pickle>
+    <pickle>
+      <dictionary>
+        <item>
+            <key> <string>__ac_local_roles__</string> </key>
+            <value>
+              <none/>
+            </value>
+        </item>
+        <item>
+            <key> <string>_count</string> </key>
+            <value>
+              <persistent> <string encoding="base64">AAAAAAAAAAI=</string> </persistent>
+            </value>
+        </item>
+        <item>
+            <key> <string>_folder_handler</string> </key>
+            <value> <string>CMFBTreeFolderHandler</string> </value>
+        </item>
+        <item>
+            <key> <string>_mt_index</string> </key>
+            <value>
+              <persistent> <string encoding="base64">AAAAAAAAAAM=</string> </persistent>
+            </value>
+        </item>
+        <item>
+            <key> <string>_tree</string> </key>
+            <value>
+              <persistent> <string encoding="base64">AAAAAAAAAAQ=</string> </persistent>
+            </value>
+        </item>
+        <item>
+            <key> <string>id</string> </key>
+            <value> <string>4</string> </value>
+        </item>
+        <item>
+            <key> <string>portal_type</string> </key>
+            <value> <string>Category</string> </value>
+        </item>
+        <item>
+            <key> <string>title</string> </key>
+            <value> <string>Parties</string> </value>
+        </item>
+        <item>
+            <key> <string>uid</string> </key>
+            <value>
+              <none/>
+            </value>
+        </item>
+      </dictionary>
+    </pickle>
+  </record>
+  <record id="2" aka="AAAAAAAAAAI=">
+    <pickle>
+      <global name="Length" module="BTrees.Length"/>
+    </pickle>
+    <pickle> <int>0</int> </pickle>
+  </record>
+  <record id="3" aka="AAAAAAAAAAM=">
+    <pickle>
+      <global name="OOBTree" module="BTrees._OOBTree"/>
+    </pickle>
+    <pickle>
+      <none/>
+    </pickle>
+  </record>
+  <record id="4" aka="AAAAAAAAAAQ=">
+    <pickle>
+      <global name="OOBTree" module="BTrees._OOBTree"/>
+    </pickle>
+    <pickle>
+      <none/>
+    </pickle>
+  </record>
+</ZopeData>
diff --git a/bt5/erp5_accounting_l10n_ifrs/PathTemplateItem/portal_categories/gap/ias/ifrs/4/40.xml b/bt5/erp5_accounting_l10n_ifrs/PathTemplateItem/portal_categories/gap/ias/ifrs/4/40.xml
new file mode 100644
index 0000000000000000000000000000000000000000..17fd64d9257de6d03d3055910a0bb4aca43c1709
--- /dev/null
+++ b/bt5/erp5_accounting_l10n_ifrs/PathTemplateItem/portal_categories/gap/ias/ifrs/4/40.xml
@@ -0,0 +1,39 @@
+<?xml version="1.0"?>
+<ZopeData>
+  <record id="1" aka="AAAAAAAAAAE=">
+    <pickle>
+      <tuple>
+        <global name="Category" module="Products.ERP5Type.Document.Category"/>
+        <tuple/>
+      </tuple>
+    </pickle>
+    <pickle>
+      <dictionary>
+        <item>
+            <key> <string>__ac_local_roles__</string> </key>
+            <value>
+              <none/>
+            </value>
+        </item>
+        <item>
+            <key> <string>id</string> </key>
+            <value> <string>40</string> </value>
+        </item>
+        <item>
+            <key> <string>portal_type</string> </key>
+            <value> <string>Category</string> </value>
+        </item>
+        <item>
+            <key> <string>title</string> </key>
+            <value> <string>Accounts payable</string> </value>
+        </item>
+        <item>
+            <key> <string>uid</string> </key>
+            <value>
+              <none/>
+            </value>
+        </item>
+      </dictionary>
+    </pickle>
+  </record>
+</ZopeData>
diff --git a/bt5/erp5_accounting_l10n_ifrs/PathTemplateItem/portal_categories/gap/ias/ifrs/4/41.xml b/bt5/erp5_accounting_l10n_ifrs/PathTemplateItem/portal_categories/gap/ias/ifrs/4/41.xml
new file mode 100644
index 0000000000000000000000000000000000000000..0b81cdc589ac9000bb5c650feac7a3f01a1538a4
--- /dev/null
+++ b/bt5/erp5_accounting_l10n_ifrs/PathTemplateItem/portal_categories/gap/ias/ifrs/4/41.xml
@@ -0,0 +1,83 @@
+<?xml version="1.0"?>
+<ZopeData>
+  <record id="1" aka="AAAAAAAAAAE=">
+    <pickle>
+      <tuple>
+        <global name="Category" module="Products.ERP5Type.Document.Category"/>
+        <tuple/>
+      </tuple>
+    </pickle>
+    <pickle>
+      <dictionary>
+        <item>
+            <key> <string>__ac_local_roles__</string> </key>
+            <value>
+              <none/>
+            </value>
+        </item>
+        <item>
+            <key> <string>_count</string> </key>
+            <value>
+              <persistent> <string encoding="base64">AAAAAAAAAAI=</string> </persistent>
+            </value>
+        </item>
+        <item>
+            <key> <string>_folder_handler</string> </key>
+            <value> <string>CMFBTreeFolderHandler</string> </value>
+        </item>
+        <item>
+            <key> <string>_mt_index</string> </key>
+            <value>
+              <persistent> <string encoding="base64">AAAAAAAAAAM=</string> </persistent>
+            </value>
+        </item>
+        <item>
+            <key> <string>_tree</string> </key>
+            <value>
+              <persistent> <string encoding="base64">AAAAAAAAAAQ=</string> </persistent>
+            </value>
+        </item>
+        <item>
+            <key> <string>id</string> </key>
+            <value> <string>41</string> </value>
+        </item>
+        <item>
+            <key> <string>portal_type</string> </key>
+            <value> <string>Category</string> </value>
+        </item>
+        <item>
+            <key> <string>title</string> </key>
+            <value> <string>Accounts receivable</string> </value>
+        </item>
+        <item>
+            <key> <string>uid</string> </key>
+            <value>
+              <none/>
+            </value>
+        </item>
+      </dictionary>
+    </pickle>
+  </record>
+  <record id="2" aka="AAAAAAAAAAI=">
+    <pickle>
+      <global name="Length" module="BTrees.Length"/>
+    </pickle>
+    <pickle> <int>0</int> </pickle>
+  </record>
+  <record id="3" aka="AAAAAAAAAAM=">
+    <pickle>
+      <global name="OOBTree" module="BTrees._OOBTree"/>
+    </pickle>
+    <pickle>
+      <none/>
+    </pickle>
+  </record>
+  <record id="4" aka="AAAAAAAAAAQ=">
+    <pickle>
+      <global name="OOBTree" module="BTrees._OOBTree"/>
+    </pickle>
+    <pickle>
+      <none/>
+    </pickle>
+  </record>
+</ZopeData>
diff --git a/bt5/erp5_accounting_l10n_ifrs/PathTemplateItem/portal_categories/gap/ias/ifrs/4/41/419.xml b/bt5/erp5_accounting_l10n_ifrs/PathTemplateItem/portal_categories/gap/ias/ifrs/4/41/419.xml
new file mode 100644
index 0000000000000000000000000000000000000000..ddb5d519173ad287249543316ed58d13bf9e5607
--- /dev/null
+++ b/bt5/erp5_accounting_l10n_ifrs/PathTemplateItem/portal_categories/gap/ias/ifrs/4/41/419.xml
@@ -0,0 +1,39 @@
+<?xml version="1.0"?>
+<ZopeData>
+  <record id="1" aka="AAAAAAAAAAE=">
+    <pickle>
+      <tuple>
+        <global name="Category" module="Products.ERP5Type.Document.Category"/>
+        <tuple/>
+      </tuple>
+    </pickle>
+    <pickle>
+      <dictionary>
+        <item>
+            <key> <string>__ac_local_roles__</string> </key>
+            <value>
+              <none/>
+            </value>
+        </item>
+        <item>
+            <key> <string>id</string> </key>
+            <value> <string>419</string> </value>
+        </item>
+        <item>
+            <key> <string>portal_type</string> </key>
+            <value> <string>Category</string> </value>
+        </item>
+        <item>
+            <key> <string>title</string> </key>
+            <value> <string>Accounts receivable deprecation</string> </value>
+        </item>
+        <item>
+            <key> <string>uid</string> </key>
+            <value>
+              <none/>
+            </value>
+        </item>
+      </dictionary>
+    </pickle>
+  </record>
+</ZopeData>
diff --git a/bt5/erp5_accounting_l10n_ifrs/PathTemplateItem/portal_categories/gap/ias/ifrs/4/42.xml b/bt5/erp5_accounting_l10n_ifrs/PathTemplateItem/portal_categories/gap/ias/ifrs/4/42.xml
new file mode 100644
index 0000000000000000000000000000000000000000..5a823ccd81d1a5d731686a9ebbfa071e4c1466db
--- /dev/null
+++ b/bt5/erp5_accounting_l10n_ifrs/PathTemplateItem/portal_categories/gap/ias/ifrs/4/42.xml
@@ -0,0 +1,39 @@
+<?xml version="1.0"?>
+<ZopeData>
+  <record id="1" aka="AAAAAAAAAAE=">
+    <pickle>
+      <tuple>
+        <global name="Category" module="Products.ERP5Type.Document.Category"/>
+        <tuple/>
+      </tuple>
+    </pickle>
+    <pickle>
+      <dictionary>
+        <item>
+            <key> <string>__ac_local_roles__</string> </key>
+            <value>
+              <none/>
+            </value>
+        </item>
+        <item>
+            <key> <string>id</string> </key>
+            <value> <string>42</string> </value>
+        </item>
+        <item>
+            <key> <string>portal_type</string> </key>
+            <value> <string>Category</string> </value>
+        </item>
+        <item>
+            <key> <string>title</string> </key>
+            <value> <string>Payroll</string> </value>
+        </item>
+        <item>
+            <key> <string>uid</string> </key>
+            <value>
+              <none/>
+            </value>
+        </item>
+      </dictionary>
+    </pickle>
+  </record>
+</ZopeData>
diff --git a/bt5/erp5_accounting_l10n_ifrs/PathTemplateItem/portal_categories/gap/ias/ifrs/4/43.xml b/bt5/erp5_accounting_l10n_ifrs/PathTemplateItem/portal_categories/gap/ias/ifrs/4/43.xml
new file mode 100644
index 0000000000000000000000000000000000000000..87f2331159da6e64958b812be06981ae6584c5dd
--- /dev/null
+++ b/bt5/erp5_accounting_l10n_ifrs/PathTemplateItem/portal_categories/gap/ias/ifrs/4/43.xml
@@ -0,0 +1,39 @@
+<?xml version="1.0"?>
+<ZopeData>
+  <record id="1" aka="AAAAAAAAAAE=">
+    <pickle>
+      <tuple>
+        <global name="Category" module="Products.ERP5Type.Document.Category"/>
+        <tuple/>
+      </tuple>
+    </pickle>
+    <pickle>
+      <dictionary>
+        <item>
+            <key> <string>__ac_local_roles__</string> </key>
+            <value>
+              <none/>
+            </value>
+        </item>
+        <item>
+            <key> <string>id</string> </key>
+            <value> <string>43</string> </value>
+        </item>
+        <item>
+            <key> <string>portal_type</string> </key>
+            <value> <string>Category</string> </value>
+        </item>
+        <item>
+            <key> <string>title</string> </key>
+            <value> <string>Payroll taxes</string> </value>
+        </item>
+        <item>
+            <key> <string>uid</string> </key>
+            <value>
+              <none/>
+            </value>
+        </item>
+      </dictionary>
+    </pickle>
+  </record>
+</ZopeData>
diff --git a/bt5/erp5_accounting_l10n_ifrs/PathTemplateItem/portal_categories/gap/ias/ifrs/4/44.xml b/bt5/erp5_accounting_l10n_ifrs/PathTemplateItem/portal_categories/gap/ias/ifrs/4/44.xml
new file mode 100644
index 0000000000000000000000000000000000000000..8f09ca4e25e09bc11b7320e78af7585a232751a2
--- /dev/null
+++ b/bt5/erp5_accounting_l10n_ifrs/PathTemplateItem/portal_categories/gap/ias/ifrs/4/44.xml
@@ -0,0 +1,39 @@
+<?xml version="1.0"?>
+<ZopeData>
+  <record id="1" aka="AAAAAAAAAAE=">
+    <pickle>
+      <tuple>
+        <global name="Category" module="Products.ERP5Type.Document.Category"/>
+        <tuple/>
+      </tuple>
+    </pickle>
+    <pickle>
+      <dictionary>
+        <item>
+            <key> <string>__ac_local_roles__</string> </key>
+            <value>
+              <none/>
+            </value>
+        </item>
+        <item>
+            <key> <string>id</string> </key>
+            <value> <string>44</string> </value>
+        </item>
+        <item>
+            <key> <string>portal_type</string> </key>
+            <value> <string>Category</string> </value>
+        </item>
+        <item>
+            <key> <string>title</string> </key>
+            <value> <string>Tax</string> </value>
+        </item>
+        <item>
+            <key> <string>uid</string> </key>
+            <value>
+              <none/>
+            </value>
+        </item>
+      </dictionary>
+    </pickle>
+  </record>
+</ZopeData>
diff --git a/bt5/erp5_accounting_l10n_ifrs/PathTemplateItem/portal_categories/gap/ias/ifrs/4/46.xml b/bt5/erp5_accounting_l10n_ifrs/PathTemplateItem/portal_categories/gap/ias/ifrs/4/46.xml
new file mode 100644
index 0000000000000000000000000000000000000000..1ff0243421cc23c687059dcdff3aff5403795cc3
--- /dev/null
+++ b/bt5/erp5_accounting_l10n_ifrs/PathTemplateItem/portal_categories/gap/ias/ifrs/4/46.xml
@@ -0,0 +1,39 @@
+<?xml version="1.0"?>
+<ZopeData>
+  <record id="1" aka="AAAAAAAAAAE=">
+    <pickle>
+      <tuple>
+        <global name="Category" module="Products.ERP5Type.Document.Category"/>
+        <tuple/>
+      </tuple>
+    </pickle>
+    <pickle>
+      <dictionary>
+        <item>
+            <key> <string>__ac_local_roles__</string> </key>
+            <value>
+              <none/>
+            </value>
+        </item>
+        <item>
+            <key> <string>id</string> </key>
+            <value> <string>46</string> </value>
+        </item>
+        <item>
+            <key> <string>portal_type</string> </key>
+            <value> <string>Category</string> </value>
+        </item>
+        <item>
+            <key> <string>title</string> </key>
+            <value> <string>Other current Assets</string> </value>
+        </item>
+        <item>
+            <key> <string>uid</string> </key>
+            <value>
+              <none/>
+            </value>
+        </item>
+      </dictionary>
+    </pickle>
+  </record>
+</ZopeData>
diff --git a/bt5/erp5_accounting_l10n_ifrs/PathTemplateItem/portal_categories/gap/ias/ifrs/5.xml b/bt5/erp5_accounting_l10n_ifrs/PathTemplateItem/portal_categories/gap/ias/ifrs/5.xml
new file mode 100644
index 0000000000000000000000000000000000000000..1280b125d9fdadaa3d3680951ca876c8e96382fe
--- /dev/null
+++ b/bt5/erp5_accounting_l10n_ifrs/PathTemplateItem/portal_categories/gap/ias/ifrs/5.xml
@@ -0,0 +1,83 @@
+<?xml version="1.0"?>
+<ZopeData>
+  <record id="1" aka="AAAAAAAAAAE=">
+    <pickle>
+      <tuple>
+        <global name="Category" module="Products.ERP5Type.Document.Category"/>
+        <tuple/>
+      </tuple>
+    </pickle>
+    <pickle>
+      <dictionary>
+        <item>
+            <key> <string>__ac_local_roles__</string> </key>
+            <value>
+              <none/>
+            </value>
+        </item>
+        <item>
+            <key> <string>_count</string> </key>
+            <value>
+              <persistent> <string encoding="base64">AAAAAAAAAAI=</string> </persistent>
+            </value>
+        </item>
+        <item>
+            <key> <string>_folder_handler</string> </key>
+            <value> <string>CMFBTreeFolderHandler</string> </value>
+        </item>
+        <item>
+            <key> <string>_mt_index</string> </key>
+            <value>
+              <persistent> <string encoding="base64">AAAAAAAAAAM=</string> </persistent>
+            </value>
+        </item>
+        <item>
+            <key> <string>_tree</string> </key>
+            <value>
+              <persistent> <string encoding="base64">AAAAAAAAAAQ=</string> </persistent>
+            </value>
+        </item>
+        <item>
+            <key> <string>id</string> </key>
+            <value> <string>5</string> </value>
+        </item>
+        <item>
+            <key> <string>portal_type</string> </key>
+            <value> <string>Category</string> </value>
+        </item>
+        <item>
+            <key> <string>title</string> </key>
+            <value> <string>Cash and cash equivalents</string> </value>
+        </item>
+        <item>
+            <key> <string>uid</string> </key>
+            <value>
+              <none/>
+            </value>
+        </item>
+      </dictionary>
+    </pickle>
+  </record>
+  <record id="2" aka="AAAAAAAAAAI=">
+    <pickle>
+      <global name="Length" module="BTrees.Length"/>
+    </pickle>
+    <pickle> <int>0</int> </pickle>
+  </record>
+  <record id="3" aka="AAAAAAAAAAM=">
+    <pickle>
+      <global name="OOBTree" module="BTrees._OOBTree"/>
+    </pickle>
+    <pickle>
+      <none/>
+    </pickle>
+  </record>
+  <record id="4" aka="AAAAAAAAAAQ=">
+    <pickle>
+      <global name="OOBTree" module="BTrees._OOBTree"/>
+    </pickle>
+    <pickle>
+      <none/>
+    </pickle>
+  </record>
+</ZopeData>
diff --git a/bt5/erp5_accounting_l10n_ifrs/PathTemplateItem/portal_categories/gap/ias/ifrs/5/51.xml b/bt5/erp5_accounting_l10n_ifrs/PathTemplateItem/portal_categories/gap/ias/ifrs/5/51.xml
new file mode 100644
index 0000000000000000000000000000000000000000..c9e4073ac09630868761b0ec5b284df7dd1cfea3
--- /dev/null
+++ b/bt5/erp5_accounting_l10n_ifrs/PathTemplateItem/portal_categories/gap/ias/ifrs/5/51.xml
@@ -0,0 +1,39 @@
+<?xml version="1.0"?>
+<ZopeData>
+  <record id="1" aka="AAAAAAAAAAE=">
+    <pickle>
+      <tuple>
+        <global name="Category" module="Products.ERP5Type.Document.Category"/>
+        <tuple/>
+      </tuple>
+    </pickle>
+    <pickle>
+      <dictionary>
+        <item>
+            <key> <string>__ac_local_roles__</string> </key>
+            <value>
+              <none/>
+            </value>
+        </item>
+        <item>
+            <key> <string>id</string> </key>
+            <value> <string>51</string> </value>
+        </item>
+        <item>
+            <key> <string>portal_type</string> </key>
+            <value> <string>Category</string> </value>
+        </item>
+        <item>
+            <key> <string>title</string> </key>
+            <value> <string>Bank Account</string> </value>
+        </item>
+        <item>
+            <key> <string>uid</string> </key>
+            <value>
+              <none/>
+            </value>
+        </item>
+      </dictionary>
+    </pickle>
+  </record>
+</ZopeData>
diff --git a/bt5/erp5_accounting_l10n_ifrs/PathTemplateItem/portal_categories/gap/ias/ifrs/6.xml b/bt5/erp5_accounting_l10n_ifrs/PathTemplateItem/portal_categories/gap/ias/ifrs/6.xml
new file mode 100644
index 0000000000000000000000000000000000000000..f78ce16ecc13f63d358ed8be95e3aa4b7e6fb934
--- /dev/null
+++ b/bt5/erp5_accounting_l10n_ifrs/PathTemplateItem/portal_categories/gap/ias/ifrs/6.xml
@@ -0,0 +1,83 @@
+<?xml version="1.0"?>
+<ZopeData>
+  <record id="1" aka="AAAAAAAAAAE=">
+    <pickle>
+      <tuple>
+        <global name="Category" module="Products.ERP5Type.Document.Category"/>
+        <tuple/>
+      </tuple>
+    </pickle>
+    <pickle>
+      <dictionary>
+        <item>
+            <key> <string>__ac_local_roles__</string> </key>
+            <value>
+              <none/>
+            </value>
+        </item>
+        <item>
+            <key> <string>_count</string> </key>
+            <value>
+              <persistent> <string encoding="base64">AAAAAAAAAAI=</string> </persistent>
+            </value>
+        </item>
+        <item>
+            <key> <string>_folder_handler</string> </key>
+            <value> <string>CMFBTreeFolderHandler</string> </value>
+        </item>
+        <item>
+            <key> <string>_mt_index</string> </key>
+            <value>
+              <persistent> <string encoding="base64">AAAAAAAAAAM=</string> </persistent>
+            </value>
+        </item>
+        <item>
+            <key> <string>_tree</string> </key>
+            <value>
+              <persistent> <string encoding="base64">AAAAAAAAAAQ=</string> </persistent>
+            </value>
+        </item>
+        <item>
+            <key> <string>id</string> </key>
+            <value> <string>6</string> </value>
+        </item>
+        <item>
+            <key> <string>portal_type</string> </key>
+            <value> <string>Category</string> </value>
+        </item>
+        <item>
+            <key> <string>title</string> </key>
+            <value> <string>Expenses</string> </value>
+        </item>
+        <item>
+            <key> <string>uid</string> </key>
+            <value>
+              <none/>
+            </value>
+        </item>
+      </dictionary>
+    </pickle>
+  </record>
+  <record id="2" aka="AAAAAAAAAAI=">
+    <pickle>
+      <global name="Length" module="BTrees.Length"/>
+    </pickle>
+    <pickle> <int>0</int> </pickle>
+  </record>
+  <record id="3" aka="AAAAAAAAAAM=">
+    <pickle>
+      <global name="OOBTree" module="BTrees._OOBTree"/>
+    </pickle>
+    <pickle>
+      <none/>
+    </pickle>
+  </record>
+  <record id="4" aka="AAAAAAAAAAQ=">
+    <pickle>
+      <global name="OOBTree" module="BTrees._OOBTree"/>
+    </pickle>
+    <pickle>
+      <none/>
+    </pickle>
+  </record>
+</ZopeData>
diff --git a/bt5/erp5_accounting_l10n_ifrs/PathTemplateItem/portal_categories/gap/ias/ifrs/6/60.xml b/bt5/erp5_accounting_l10n_ifrs/PathTemplateItem/portal_categories/gap/ias/ifrs/6/60.xml
new file mode 100644
index 0000000000000000000000000000000000000000..895cd8e19ffb2e5f2f859c97cedde2e696dfa52f
--- /dev/null
+++ b/bt5/erp5_accounting_l10n_ifrs/PathTemplateItem/portal_categories/gap/ias/ifrs/6/60.xml
@@ -0,0 +1,83 @@
+<?xml version="1.0"?>
+<ZopeData>
+  <record id="1" aka="AAAAAAAAAAE=">
+    <pickle>
+      <tuple>
+        <global name="Category" module="Products.ERP5Type.Document.Category"/>
+        <tuple/>
+      </tuple>
+    </pickle>
+    <pickle>
+      <dictionary>
+        <item>
+            <key> <string>__ac_local_roles__</string> </key>
+            <value>
+              <none/>
+            </value>
+        </item>
+        <item>
+            <key> <string>_count</string> </key>
+            <value>
+              <persistent> <string encoding="base64">AAAAAAAAAAI=</string> </persistent>
+            </value>
+        </item>
+        <item>
+            <key> <string>_folder_handler</string> </key>
+            <value> <string>CMFBTreeFolderHandler</string> </value>
+        </item>
+        <item>
+            <key> <string>_mt_index</string> </key>
+            <value>
+              <persistent> <string encoding="base64">AAAAAAAAAAM=</string> </persistent>
+            </value>
+        </item>
+        <item>
+            <key> <string>_tree</string> </key>
+            <value>
+              <persistent> <string encoding="base64">AAAAAAAAAAQ=</string> </persistent>
+            </value>
+        </item>
+        <item>
+            <key> <string>id</string> </key>
+            <value> <string>60</string> </value>
+        </item>
+        <item>
+            <key> <string>portal_type</string> </key>
+            <value> <string>Category</string> </value>
+        </item>
+        <item>
+            <key> <string>title</string> </key>
+            <value> <string>Operational Expenses</string> </value>
+        </item>
+        <item>
+            <key> <string>uid</string> </key>
+            <value>
+              <none/>
+            </value>
+        </item>
+      </dictionary>
+    </pickle>
+  </record>
+  <record id="2" aka="AAAAAAAAAAI=">
+    <pickle>
+      <global name="Length" module="BTrees.Length"/>
+    </pickle>
+    <pickle> <int>0</int> </pickle>
+  </record>
+  <record id="3" aka="AAAAAAAAAAM=">
+    <pickle>
+      <global name="OOBTree" module="BTrees._OOBTree"/>
+    </pickle>
+    <pickle>
+      <none/>
+    </pickle>
+  </record>
+  <record id="4" aka="AAAAAAAAAAQ=">
+    <pickle>
+      <global name="OOBTree" module="BTrees._OOBTree"/>
+    </pickle>
+    <pickle>
+      <none/>
+    </pickle>
+  </record>
+</ZopeData>
diff --git a/bt5/erp5_accounting_l10n_ifrs/PathTemplateItem/portal_categories/gap/ias/ifrs/6/60/600.xml b/bt5/erp5_accounting_l10n_ifrs/PathTemplateItem/portal_categories/gap/ias/ifrs/6/60/600.xml
new file mode 100644
index 0000000000000000000000000000000000000000..9279367db111a9ad86f796598f88a73007f372c3
--- /dev/null
+++ b/bt5/erp5_accounting_l10n_ifrs/PathTemplateItem/portal_categories/gap/ias/ifrs/6/60/600.xml
@@ -0,0 +1,39 @@
+<?xml version="1.0"?>
+<ZopeData>
+  <record id="1" aka="AAAAAAAAAAE=">
+    <pickle>
+      <tuple>
+        <global name="Category" module="Products.ERP5Type.Document.Category"/>
+        <tuple/>
+      </tuple>
+    </pickle>
+    <pickle>
+      <dictionary>
+        <item>
+            <key> <string>__ac_local_roles__</string> </key>
+            <value>
+              <none/>
+            </value>
+        </item>
+        <item>
+            <key> <string>id</string> </key>
+            <value> <string>600</string> </value>
+        </item>
+        <item>
+            <key> <string>portal_type</string> </key>
+            <value> <string>Category</string> </value>
+        </item>
+        <item>
+            <key> <string>title</string> </key>
+            <value> <string>General and administrative expenses</string> </value>
+        </item>
+        <item>
+            <key> <string>uid</string> </key>
+            <value>
+              <none/>
+            </value>
+        </item>
+      </dictionary>
+    </pickle>
+  </record>
+</ZopeData>
diff --git a/bt5/erp5_accounting_l10n_ifrs/PathTemplateItem/portal_categories/gap/ias/ifrs/6/60/601.xml b/bt5/erp5_accounting_l10n_ifrs/PathTemplateItem/portal_categories/gap/ias/ifrs/6/60/601.xml
new file mode 100644
index 0000000000000000000000000000000000000000..f2fda3cc9168548bee8993a853cdb58f29312abb
--- /dev/null
+++ b/bt5/erp5_accounting_l10n_ifrs/PathTemplateItem/portal_categories/gap/ias/ifrs/6/60/601.xml
@@ -0,0 +1,39 @@
+<?xml version="1.0"?>
+<ZopeData>
+  <record id="1" aka="AAAAAAAAAAE=">
+    <pickle>
+      <tuple>
+        <global name="Category" module="Products.ERP5Type.Document.Category"/>
+        <tuple/>
+      </tuple>
+    </pickle>
+    <pickle>
+      <dictionary>
+        <item>
+            <key> <string>__ac_local_roles__</string> </key>
+            <value>
+              <none/>
+            </value>
+        </item>
+        <item>
+            <key> <string>id</string> </key>
+            <value> <string>601</string> </value>
+        </item>
+        <item>
+            <key> <string>portal_type</string> </key>
+            <value> <string>Category</string> </value>
+        </item>
+        <item>
+            <key> <string>title</string> </key>
+            <value> <string>Selling expenses</string> </value>
+        </item>
+        <item>
+            <key> <string>uid</string> </key>
+            <value>
+              <none/>
+            </value>
+        </item>
+      </dictionary>
+    </pickle>
+  </record>
+</ZopeData>
diff --git a/bt5/erp5_accounting_l10n_ifrs/PathTemplateItem/portal_categories/gap/ias/ifrs/6/60/603.xml b/bt5/erp5_accounting_l10n_ifrs/PathTemplateItem/portal_categories/gap/ias/ifrs/6/60/603.xml
new file mode 100644
index 0000000000000000000000000000000000000000..dea3b8fb555b3e4cf0887cb19b06480978cffd82
--- /dev/null
+++ b/bt5/erp5_accounting_l10n_ifrs/PathTemplateItem/portal_categories/gap/ias/ifrs/6/60/603.xml
@@ -0,0 +1,43 @@
+<?xml version="1.0"?>
+<ZopeData>
+  <record id="1" aka="AAAAAAAAAAE=">
+    <pickle>
+      <tuple>
+        <global name="Category" module="Products.ERP5Type.Document.Category"/>
+        <tuple/>
+      </tuple>
+    </pickle>
+    <pickle>
+      <dictionary>
+        <item>
+            <key> <string>__ac_local_roles__</string> </key>
+            <value>
+              <none/>
+            </value>
+        </item>
+        <item>
+            <key> <string>id</string> </key>
+            <value> <string>603</string> </value>
+        </item>
+        <item>
+            <key> <string>portal_type</string> </key>
+            <value> <string>Category</string> </value>
+        </item>
+        <item>
+            <key> <string>title</string> </key>
+            <value> <string encoding="cdata"><![CDATA[
+
+R & D expenses
+
+]]></string> </value>
+        </item>
+        <item>
+            <key> <string>uid</string> </key>
+            <value>
+              <none/>
+            </value>
+        </item>
+      </dictionary>
+    </pickle>
+  </record>
+</ZopeData>
diff --git a/bt5/erp5_accounting_l10n_ifrs/PathTemplateItem/portal_categories/gap/ias/ifrs/6/60/604.xml b/bt5/erp5_accounting_l10n_ifrs/PathTemplateItem/portal_categories/gap/ias/ifrs/6/60/604.xml
new file mode 100644
index 0000000000000000000000000000000000000000..e2b91f0b6895645283916312f92a742baf67a2f5
--- /dev/null
+++ b/bt5/erp5_accounting_l10n_ifrs/PathTemplateItem/portal_categories/gap/ias/ifrs/6/60/604.xml
@@ -0,0 +1,39 @@
+<?xml version="1.0"?>
+<ZopeData>
+  <record id="1" aka="AAAAAAAAAAE=">
+    <pickle>
+      <tuple>
+        <global name="Category" module="Products.ERP5Type.Document.Category"/>
+        <tuple/>
+      </tuple>
+    </pickle>
+    <pickle>
+      <dictionary>
+        <item>
+            <key> <string>__ac_local_roles__</string> </key>
+            <value>
+              <none/>
+            </value>
+        </item>
+        <item>
+            <key> <string>id</string> </key>
+            <value> <string>604</string> </value>
+        </item>
+        <item>
+            <key> <string>portal_type</string> </key>
+            <value> <string>Category</string> </value>
+        </item>
+        <item>
+            <key> <string>title</string> </key>
+            <value> <string>Payroll Fees</string> </value>
+        </item>
+        <item>
+            <key> <string>uid</string> </key>
+            <value>
+              <none/>
+            </value>
+        </item>
+      </dictionary>
+    </pickle>
+  </record>
+</ZopeData>
diff --git a/bt5/erp5_accounting_l10n_ifrs/PathTemplateItem/portal_categories/gap/ias/ifrs/6/66.xml b/bt5/erp5_accounting_l10n_ifrs/PathTemplateItem/portal_categories/gap/ias/ifrs/6/66.xml
new file mode 100644
index 0000000000000000000000000000000000000000..d236a0adee434db6f27ac2afb34a9b8a6e21e331
--- /dev/null
+++ b/bt5/erp5_accounting_l10n_ifrs/PathTemplateItem/portal_categories/gap/ias/ifrs/6/66.xml
@@ -0,0 +1,39 @@
+<?xml version="1.0"?>
+<ZopeData>
+  <record id="1" aka="AAAAAAAAAAE=">
+    <pickle>
+      <tuple>
+        <global name="Category" module="Products.ERP5Type.Document.Category"/>
+        <tuple/>
+      </tuple>
+    </pickle>
+    <pickle>
+      <dictionary>
+        <item>
+            <key> <string>__ac_local_roles__</string> </key>
+            <value>
+              <none/>
+            </value>
+        </item>
+        <item>
+            <key> <string>id</string> </key>
+            <value> <string>66</string> </value>
+        </item>
+        <item>
+            <key> <string>portal_type</string> </key>
+            <value> <string>Category</string> </value>
+        </item>
+        <item>
+            <key> <string>title</string> </key>
+            <value> <string>Finance costs</string> </value>
+        </item>
+        <item>
+            <key> <string>uid</string> </key>
+            <value>
+              <none/>
+            </value>
+        </item>
+      </dictionary>
+    </pickle>
+  </record>
+</ZopeData>
diff --git a/bt5/erp5_accounting_l10n_ifrs/PathTemplateItem/portal_categories/gap/ias/ifrs/6/67.xml b/bt5/erp5_accounting_l10n_ifrs/PathTemplateItem/portal_categories/gap/ias/ifrs/6/67.xml
new file mode 100644
index 0000000000000000000000000000000000000000..b9f3b8d9d1c838f97c0b3c0da045ff8036d3a5ad
--- /dev/null
+++ b/bt5/erp5_accounting_l10n_ifrs/PathTemplateItem/portal_categories/gap/ias/ifrs/6/67.xml
@@ -0,0 +1,39 @@
+<?xml version="1.0"?>
+<ZopeData>
+  <record id="1" aka="AAAAAAAAAAE=">
+    <pickle>
+      <tuple>
+        <global name="Category" module="Products.ERP5Type.Document.Category"/>
+        <tuple/>
+      </tuple>
+    </pickle>
+    <pickle>
+      <dictionary>
+        <item>
+            <key> <string>__ac_local_roles__</string> </key>
+            <value>
+              <none/>
+            </value>
+        </item>
+        <item>
+            <key> <string>id</string> </key>
+            <value> <string>67</string> </value>
+        </item>
+        <item>
+            <key> <string>portal_type</string> </key>
+            <value> <string>Category</string> </value>
+        </item>
+        <item>
+            <key> <string>title</string> </key>
+            <value> <string>Non-operating expenses</string> </value>
+        </item>
+        <item>
+            <key> <string>uid</string> </key>
+            <value>
+              <none/>
+            </value>
+        </item>
+      </dictionary>
+    </pickle>
+  </record>
+</ZopeData>
diff --git a/bt5/erp5_accounting_l10n_ifrs/PathTemplateItem/portal_categories/gap/ias/ifrs/6/69.xml b/bt5/erp5_accounting_l10n_ifrs/PathTemplateItem/portal_categories/gap/ias/ifrs/6/69.xml
new file mode 100644
index 0000000000000000000000000000000000000000..3c167252d4cb2a9f282c982be29661e5b5dffb2f
--- /dev/null
+++ b/bt5/erp5_accounting_l10n_ifrs/PathTemplateItem/portal_categories/gap/ias/ifrs/6/69.xml
@@ -0,0 +1,39 @@
+<?xml version="1.0"?>
+<ZopeData>
+  <record id="1" aka="AAAAAAAAAAE=">
+    <pickle>
+      <tuple>
+        <global name="Category" module="Products.ERP5Type.Document.Category"/>
+        <tuple/>
+      </tuple>
+    </pickle>
+    <pickle>
+      <dictionary>
+        <item>
+            <key> <string>__ac_local_roles__</string> </key>
+            <value>
+              <none/>
+            </value>
+        </item>
+        <item>
+            <key> <string>id</string> </key>
+            <value> <string>69</string> </value>
+        </item>
+        <item>
+            <key> <string>portal_type</string> </key>
+            <value> <string>Category</string> </value>
+        </item>
+        <item>
+            <key> <string>title</string> </key>
+            <value> <string>Corporate tax</string> </value>
+        </item>
+        <item>
+            <key> <string>uid</string> </key>
+            <value>
+              <none/>
+            </value>
+        </item>
+      </dictionary>
+    </pickle>
+  </record>
+</ZopeData>
diff --git a/bt5/erp5_accounting_l10n_ifrs/PathTemplateItem/portal_categories/gap/ias/ifrs/7.xml b/bt5/erp5_accounting_l10n_ifrs/PathTemplateItem/portal_categories/gap/ias/ifrs/7.xml
new file mode 100644
index 0000000000000000000000000000000000000000..a0417d6113fe217ed7a9e95627c4985f678a8054
--- /dev/null
+++ b/bt5/erp5_accounting_l10n_ifrs/PathTemplateItem/portal_categories/gap/ias/ifrs/7.xml
@@ -0,0 +1,83 @@
+<?xml version="1.0"?>
+<ZopeData>
+  <record id="1" aka="AAAAAAAAAAE=">
+    <pickle>
+      <tuple>
+        <global name="Category" module="Products.ERP5Type.Document.Category"/>
+        <tuple/>
+      </tuple>
+    </pickle>
+    <pickle>
+      <dictionary>
+        <item>
+            <key> <string>__ac_local_roles__</string> </key>
+            <value>
+              <none/>
+            </value>
+        </item>
+        <item>
+            <key> <string>_count</string> </key>
+            <value>
+              <persistent> <string encoding="base64">AAAAAAAAAAI=</string> </persistent>
+            </value>
+        </item>
+        <item>
+            <key> <string>_folder_handler</string> </key>
+            <value> <string>CMFBTreeFolderHandler</string> </value>
+        </item>
+        <item>
+            <key> <string>_mt_index</string> </key>
+            <value>
+              <persistent> <string encoding="base64">AAAAAAAAAAM=</string> </persistent>
+            </value>
+        </item>
+        <item>
+            <key> <string>_tree</string> </key>
+            <value>
+              <persistent> <string encoding="base64">AAAAAAAAAAQ=</string> </persistent>
+            </value>
+        </item>
+        <item>
+            <key> <string>id</string> </key>
+            <value> <string>7</string> </value>
+        </item>
+        <item>
+            <key> <string>portal_type</string> </key>
+            <value> <string>Category</string> </value>
+        </item>
+        <item>
+            <key> <string>title</string> </key>
+            <value> <string>Income</string> </value>
+        </item>
+        <item>
+            <key> <string>uid</string> </key>
+            <value>
+              <none/>
+            </value>
+        </item>
+      </dictionary>
+    </pickle>
+  </record>
+  <record id="2" aka="AAAAAAAAAAI=">
+    <pickle>
+      <global name="Length" module="BTrees.Length"/>
+    </pickle>
+    <pickle> <int>0</int> </pickle>
+  </record>
+  <record id="3" aka="AAAAAAAAAAM=">
+    <pickle>
+      <global name="OOBTree" module="BTrees._OOBTree"/>
+    </pickle>
+    <pickle>
+      <none/>
+    </pickle>
+  </record>
+  <record id="4" aka="AAAAAAAAAAQ=">
+    <pickle>
+      <global name="OOBTree" module="BTrees._OOBTree"/>
+    </pickle>
+    <pickle>
+      <none/>
+    </pickle>
+  </record>
+</ZopeData>
diff --git a/bt5/erp5_accounting_l10n_ifrs/PathTemplateItem/portal_categories/gap/ias/ifrs/7/70.xml b/bt5/erp5_accounting_l10n_ifrs/PathTemplateItem/portal_categories/gap/ias/ifrs/7/70.xml
new file mode 100644
index 0000000000000000000000000000000000000000..96e5426728232c66d4f5a9760bae056cb8dac66a
--- /dev/null
+++ b/bt5/erp5_accounting_l10n_ifrs/PathTemplateItem/portal_categories/gap/ias/ifrs/7/70.xml
@@ -0,0 +1,39 @@
+<?xml version="1.0"?>
+<ZopeData>
+  <record id="1" aka="AAAAAAAAAAE=">
+    <pickle>
+      <tuple>
+        <global name="Category" module="Products.ERP5Type.Document.Category"/>
+        <tuple/>
+      </tuple>
+    </pickle>
+    <pickle>
+      <dictionary>
+        <item>
+            <key> <string>__ac_local_roles__</string> </key>
+            <value>
+              <none/>
+            </value>
+        </item>
+        <item>
+            <key> <string>id</string> </key>
+            <value> <string>70</string> </value>
+        </item>
+        <item>
+            <key> <string>portal_type</string> </key>
+            <value> <string>Category</string> </value>
+        </item>
+        <item>
+            <key> <string>title</string> </key>
+            <value> <string>Operating Income</string> </value>
+        </item>
+        <item>
+            <key> <string>uid</string> </key>
+            <value>
+              <none/>
+            </value>
+        </item>
+      </dictionary>
+    </pickle>
+  </record>
+</ZopeData>
diff --git a/bt5/erp5_accounting_l10n_ifrs/PathTemplateItem/portal_categories/gap/ias/ifrs/7/76.xml b/bt5/erp5_accounting_l10n_ifrs/PathTemplateItem/portal_categories/gap/ias/ifrs/7/76.xml
new file mode 100644
index 0000000000000000000000000000000000000000..8bb764c7ee9c70da8c9e67dd8c7befbfac8d8240
--- /dev/null
+++ b/bt5/erp5_accounting_l10n_ifrs/PathTemplateItem/portal_categories/gap/ias/ifrs/7/76.xml
@@ -0,0 +1,39 @@
+<?xml version="1.0"?>
+<ZopeData>
+  <record id="1" aka="AAAAAAAAAAE=">
+    <pickle>
+      <tuple>
+        <global name="Category" module="Products.ERP5Type.Document.Category"/>
+        <tuple/>
+      </tuple>
+    </pickle>
+    <pickle>
+      <dictionary>
+        <item>
+            <key> <string>__ac_local_roles__</string> </key>
+            <value>
+              <none/>
+            </value>
+        </item>
+        <item>
+            <key> <string>id</string> </key>
+            <value> <string>76</string> </value>
+        </item>
+        <item>
+            <key> <string>portal_type</string> </key>
+            <value> <string>Category</string> </value>
+        </item>
+        <item>
+            <key> <string>title</string> </key>
+            <value> <string>Finance income</string> </value>
+        </item>
+        <item>
+            <key> <string>uid</string> </key>
+            <value>
+              <none/>
+            </value>
+        </item>
+      </dictionary>
+    </pickle>
+  </record>
+</ZopeData>
diff --git a/bt5/erp5_accounting_l10n_ifrs/PathTemplateItem/portal_categories/gap/ias/ifrs/7/77.xml b/bt5/erp5_accounting_l10n_ifrs/PathTemplateItem/portal_categories/gap/ias/ifrs/7/77.xml
new file mode 100644
index 0000000000000000000000000000000000000000..564a4c72426f7fd5cd063f5d47fc8a1ae50186db
--- /dev/null
+++ b/bt5/erp5_accounting_l10n_ifrs/PathTemplateItem/portal_categories/gap/ias/ifrs/7/77.xml
@@ -0,0 +1,39 @@
+<?xml version="1.0"?>
+<ZopeData>
+  <record id="1" aka="AAAAAAAAAAE=">
+    <pickle>
+      <tuple>
+        <global name="Category" module="Products.ERP5Type.Document.Category"/>
+        <tuple/>
+      </tuple>
+    </pickle>
+    <pickle>
+      <dictionary>
+        <item>
+            <key> <string>__ac_local_roles__</string> </key>
+            <value>
+              <none/>
+            </value>
+        </item>
+        <item>
+            <key> <string>id</string> </key>
+            <value> <string>77</string> </value>
+        </item>
+        <item>
+            <key> <string>portal_type</string> </key>
+            <value> <string>Category</string> </value>
+        </item>
+        <item>
+            <key> <string>title</string> </key>
+            <value> <string>Exceptional income</string> </value>
+        </item>
+        <item>
+            <key> <string>uid</string> </key>
+            <value>
+              <none/>
+            </value>
+        </item>
+      </dictionary>
+    </pickle>
+  </record>
+</ZopeData>
diff --git a/bt5/erp5_accounting_l10n_ifrs/bt/categories_list b/bt5/erp5_accounting_l10n_ifrs/bt/categories_list
new file mode 100644
index 0000000000000000000000000000000000000000..e69de29bb2d1d6434b8b29ae775ad8c2e48c5391
diff --git a/bt5/erp5_accounting_l10n_ifrs/bt/change_log b/bt5/erp5_accounting_l10n_ifrs/bt/change_log
new file mode 100644
index 0000000000000000000000000000000000000000..40a7c54526894701ffb8a720a0de87855e4b84ad
--- /dev/null
+++ b/bt5/erp5_accounting_l10n_ifrs/bt/change_log
@@ -0,0 +1,2 @@
+2008-04-30 jerome
+* intial release
\ No newline at end of file
diff --git a/bt5/erp5_accounting_l10n_ifrs/bt/comment b/bt5/erp5_accounting_l10n_ifrs/bt/comment
new file mode 100644
index 0000000000000000000000000000000000000000..e69de29bb2d1d6434b8b29ae775ad8c2e48c5391
diff --git a/bt5/erp5_accounting_l10n_ifrs/bt/copyright_list b/bt5/erp5_accounting_l10n_ifrs/bt/copyright_list
new file mode 100644
index 0000000000000000000000000000000000000000..e2052f116b3eab54bb992753b4f76302996d100a
--- /dev/null
+++ b/bt5/erp5_accounting_l10n_ifrs/bt/copyright_list
@@ -0,0 +1 @@
+Copyright (c) 2008 Nexedi SA
\ No newline at end of file
diff --git a/bt5/erp5_accounting_l10n_ifrs/bt/dependency_list b/bt5/erp5_accounting_l10n_ifrs/bt/dependency_list
new file mode 100644
index 0000000000000000000000000000000000000000..61379c0880e132a078af6fb6c4980e2e65b95e8b
--- /dev/null
+++ b/bt5/erp5_accounting_l10n_ifrs/bt/dependency_list
@@ -0,0 +1 @@
+erp5_accounting
\ No newline at end of file
diff --git a/bt5/erp5_accounting_l10n_ifrs/bt/description b/bt5/erp5_accounting_l10n_ifrs/bt/description
new file mode 100644
index 0000000000000000000000000000000000000000..cc63b81b40a260c55e4efbacc982218ee6f32045
--- /dev/null
+++ b/bt5/erp5_accounting_l10n_ifrs/bt/description
@@ -0,0 +1 @@
+Generic Accounting Plan that comply to IAS IFRS standards.
\ No newline at end of file
diff --git a/bt5/erp5_accounting_l10n_ifrs/bt/license b/bt5/erp5_accounting_l10n_ifrs/bt/license
new file mode 100644
index 0000000000000000000000000000000000000000..3a3e12bcad97e4b3bdd6a8bb499fd23a4bcb0819
--- /dev/null
+++ b/bt5/erp5_accounting_l10n_ifrs/bt/license
@@ -0,0 +1 @@
+GPL
\ No newline at end of file
diff --git a/bt5/erp5_accounting_l10n_ifrs/bt/maintainer_list b/bt5/erp5_accounting_l10n_ifrs/bt/maintainer_list
new file mode 100644
index 0000000000000000000000000000000000000000..cc1eb1784bb07aaf9fb9f3c15d350c3f90d5f1e1
--- /dev/null
+++ b/bt5/erp5_accounting_l10n_ifrs/bt/maintainer_list
@@ -0,0 +1 @@
+jerome
\ No newline at end of file
diff --git a/bt5/erp5_accounting_l10n_ifrs/bt/provision_list b/bt5/erp5_accounting_l10n_ifrs/bt/provision_list
new file mode 100644
index 0000000000000000000000000000000000000000..e69de29bb2d1d6434b8b29ae775ad8c2e48c5391
diff --git a/bt5/erp5_accounting_l10n_ifrs/bt/publication_url b/bt5/erp5_accounting_l10n_ifrs/bt/publication_url
new file mode 100644
index 0000000000000000000000000000000000000000..4af18322e32f3dd19579c80e26e4a306ad11e049
--- /dev/null
+++ b/bt5/erp5_accounting_l10n_ifrs/bt/publication_url
@@ -0,0 +1 @@
+None
\ No newline at end of file
diff --git a/bt5/erp5_accounting_l10n_ifrs/bt/revision b/bt5/erp5_accounting_l10n_ifrs/bt/revision
new file mode 100644
index 0000000000000000000000000000000000000000..56a6051ca2b02b04ef92d5150c9ef600403cb1de
--- /dev/null
+++ b/bt5/erp5_accounting_l10n_ifrs/bt/revision
@@ -0,0 +1 @@
+1
\ No newline at end of file
diff --git a/bt5/erp5_accounting_l10n_ifrs/bt/short_title b/bt5/erp5_accounting_l10n_ifrs/bt/short_title
new file mode 100644
index 0000000000000000000000000000000000000000..4af18322e32f3dd19579c80e26e4a306ad11e049
--- /dev/null
+++ b/bt5/erp5_accounting_l10n_ifrs/bt/short_title
@@ -0,0 +1 @@
+None
\ No newline at end of file
diff --git a/bt5/erp5_accounting_l10n_ifrs/bt/template_action_path_list b/bt5/erp5_accounting_l10n_ifrs/bt/template_action_path_list
new file mode 100644
index 0000000000000000000000000000000000000000..e69de29bb2d1d6434b8b29ae775ad8c2e48c5391
diff --git a/bt5/erp5_accounting_l10n_ifrs/bt/template_base_category_list b/bt5/erp5_accounting_l10n_ifrs/bt/template_base_category_list
new file mode 100644
index 0000000000000000000000000000000000000000..446ec3f544dc32df9e60402534fcfde3931866b0
--- /dev/null
+++ b/bt5/erp5_accounting_l10n_ifrs/bt/template_base_category_list
@@ -0,0 +1 @@
+gap/ias
\ No newline at end of file
diff --git a/bt5/erp5_accounting_l10n_ifrs/bt/template_catalog_datetime_key_list b/bt5/erp5_accounting_l10n_ifrs/bt/template_catalog_datetime_key_list
new file mode 100644
index 0000000000000000000000000000000000000000..e69de29bb2d1d6434b8b29ae775ad8c2e48c5391
diff --git a/bt5/erp5_accounting_l10n_ifrs/bt/template_catalog_full_text_key_list b/bt5/erp5_accounting_l10n_ifrs/bt/template_catalog_full_text_key_list
new file mode 100644
index 0000000000000000000000000000000000000000..e69de29bb2d1d6434b8b29ae775ad8c2e48c5391
diff --git a/bt5/erp5_accounting_l10n_ifrs/bt/template_catalog_keyword_key_list b/bt5/erp5_accounting_l10n_ifrs/bt/template_catalog_keyword_key_list
new file mode 100644
index 0000000000000000000000000000000000000000..e69de29bb2d1d6434b8b29ae775ad8c2e48c5391
diff --git a/bt5/erp5_accounting_l10n_ifrs/bt/template_catalog_local_role_key_list b/bt5/erp5_accounting_l10n_ifrs/bt/template_catalog_local_role_key_list
new file mode 100644
index 0000000000000000000000000000000000000000..e69de29bb2d1d6434b8b29ae775ad8c2e48c5391
diff --git a/bt5/erp5_accounting_l10n_ifrs/bt/template_catalog_method_id_list b/bt5/erp5_accounting_l10n_ifrs/bt/template_catalog_method_id_list
new file mode 100644
index 0000000000000000000000000000000000000000..e69de29bb2d1d6434b8b29ae775ad8c2e48c5391
diff --git a/bt5/erp5_accounting_l10n_ifrs/bt/template_catalog_multivalue_key_list b/bt5/erp5_accounting_l10n_ifrs/bt/template_catalog_multivalue_key_list
new file mode 100644
index 0000000000000000000000000000000000000000..e69de29bb2d1d6434b8b29ae775ad8c2e48c5391
diff --git a/bt5/erp5_accounting_l10n_ifrs/bt/template_catalog_related_key_list b/bt5/erp5_accounting_l10n_ifrs/bt/template_catalog_related_key_list
new file mode 100644
index 0000000000000000000000000000000000000000..e69de29bb2d1d6434b8b29ae775ad8c2e48c5391
diff --git a/bt5/erp5_accounting_l10n_ifrs/bt/template_catalog_request_key_list b/bt5/erp5_accounting_l10n_ifrs/bt/template_catalog_request_key_list
new file mode 100644
index 0000000000000000000000000000000000000000..e69de29bb2d1d6434b8b29ae775ad8c2e48c5391
diff --git a/bt5/erp5_accounting_l10n_ifrs/bt/template_catalog_result_key_list b/bt5/erp5_accounting_l10n_ifrs/bt/template_catalog_result_key_list
new file mode 100644
index 0000000000000000000000000000000000000000..e69de29bb2d1d6434b8b29ae775ad8c2e48c5391
diff --git a/bt5/erp5_accounting_l10n_ifrs/bt/template_catalog_result_table_list b/bt5/erp5_accounting_l10n_ifrs/bt/template_catalog_result_table_list
new file mode 100644
index 0000000000000000000000000000000000000000..e69de29bb2d1d6434b8b29ae775ad8c2e48c5391
diff --git a/bt5/erp5_accounting_l10n_ifrs/bt/template_catalog_role_key_list b/bt5/erp5_accounting_l10n_ifrs/bt/template_catalog_role_key_list
new file mode 100644
index 0000000000000000000000000000000000000000..e69de29bb2d1d6434b8b29ae775ad8c2e48c5391
diff --git a/bt5/erp5_accounting_l10n_ifrs/bt/template_catalog_scriptable_key_list b/bt5/erp5_accounting_l10n_ifrs/bt/template_catalog_scriptable_key_list
new file mode 100644
index 0000000000000000000000000000000000000000..e69de29bb2d1d6434b8b29ae775ad8c2e48c5391
diff --git a/bt5/erp5_accounting_l10n_ifrs/bt/template_catalog_topic_key_list b/bt5/erp5_accounting_l10n_ifrs/bt/template_catalog_topic_key_list
new file mode 100644
index 0000000000000000000000000000000000000000..e69de29bb2d1d6434b8b29ae775ad8c2e48c5391
diff --git a/bt5/erp5_accounting_l10n_ifrs/bt/template_constraint_id_list b/bt5/erp5_accounting_l10n_ifrs/bt/template_constraint_id_list
new file mode 100644
index 0000000000000000000000000000000000000000..e69de29bb2d1d6434b8b29ae775ad8c2e48c5391
diff --git a/bt5/erp5_accounting_l10n_ifrs/bt/template_document_id_list b/bt5/erp5_accounting_l10n_ifrs/bt/template_document_id_list
new file mode 100644
index 0000000000000000000000000000000000000000..e69de29bb2d1d6434b8b29ae775ad8c2e48c5391
diff --git a/bt5/erp5_accounting_l10n_ifrs/bt/template_extension_id_list b/bt5/erp5_accounting_l10n_ifrs/bt/template_extension_id_list
new file mode 100644
index 0000000000000000000000000000000000000000..e69de29bb2d1d6434b8b29ae775ad8c2e48c5391
diff --git a/bt5/erp5_accounting_l10n_ifrs/bt/template_format_version b/bt5/erp5_accounting_l10n_ifrs/bt/template_format_version
new file mode 100644
index 0000000000000000000000000000000000000000..56a6051ca2b02b04ef92d5150c9ef600403cb1de
--- /dev/null
+++ b/bt5/erp5_accounting_l10n_ifrs/bt/template_format_version
@@ -0,0 +1 @@
+1
\ No newline at end of file
diff --git a/bt5/erp5_accounting_l10n_ifrs/bt/template_local_roles_list b/bt5/erp5_accounting_l10n_ifrs/bt/template_local_roles_list
new file mode 100644
index 0000000000000000000000000000000000000000..e69de29bb2d1d6434b8b29ae775ad8c2e48c5391
diff --git a/bt5/erp5_accounting_l10n_ifrs/bt/template_message_translation_list b/bt5/erp5_accounting_l10n_ifrs/bt/template_message_translation_list
new file mode 100644
index 0000000000000000000000000000000000000000..e69de29bb2d1d6434b8b29ae775ad8c2e48c5391
diff --git a/bt5/erp5_accounting_l10n_ifrs/bt/template_module_id_list b/bt5/erp5_accounting_l10n_ifrs/bt/template_module_id_list
new file mode 100644
index 0000000000000000000000000000000000000000..e69de29bb2d1d6434b8b29ae775ad8c2e48c5391
diff --git a/bt5/erp5_accounting_l10n_ifrs/bt/template_path_list b/bt5/erp5_accounting_l10n_ifrs/bt/template_path_list
new file mode 100644
index 0000000000000000000000000000000000000000..77613106d9de25b9f22088a8f698c61a75ec1f94
--- /dev/null
+++ b/bt5/erp5_accounting_l10n_ifrs/bt/template_path_list
@@ -0,0 +1,2 @@
+portal_categories/gap/ias/ifrs
+portal_categories/gap/ias/ifrs/**
\ No newline at end of file
diff --git a/bt5/erp5_accounting_l10n_ifrs/bt/template_portal_type_allowed_content_type_list b/bt5/erp5_accounting_l10n_ifrs/bt/template_portal_type_allowed_content_type_list
new file mode 100644
index 0000000000000000000000000000000000000000..e69de29bb2d1d6434b8b29ae775ad8c2e48c5391
diff --git a/bt5/erp5_accounting_l10n_ifrs/bt/template_portal_type_base_category_list b/bt5/erp5_accounting_l10n_ifrs/bt/template_portal_type_base_category_list
new file mode 100644
index 0000000000000000000000000000000000000000..e69de29bb2d1d6434b8b29ae775ad8c2e48c5391
diff --git a/bt5/erp5_accounting_l10n_ifrs/bt/template_portal_type_hidden_content_type_list b/bt5/erp5_accounting_l10n_ifrs/bt/template_portal_type_hidden_content_type_list
new file mode 100644
index 0000000000000000000000000000000000000000..e69de29bb2d1d6434b8b29ae775ad8c2e48c5391
diff --git a/bt5/erp5_accounting_l10n_ifrs/bt/template_portal_type_id_list b/bt5/erp5_accounting_l10n_ifrs/bt/template_portal_type_id_list
new file mode 100644
index 0000000000000000000000000000000000000000..e69de29bb2d1d6434b8b29ae775ad8c2e48c5391
diff --git a/bt5/erp5_accounting_l10n_ifrs/bt/template_portal_type_property_sheet_list b/bt5/erp5_accounting_l10n_ifrs/bt/template_portal_type_property_sheet_list
new file mode 100644
index 0000000000000000000000000000000000000000..e69de29bb2d1d6434b8b29ae775ad8c2e48c5391
diff --git a/bt5/erp5_accounting_l10n_ifrs/bt/template_portal_type_roles_list b/bt5/erp5_accounting_l10n_ifrs/bt/template_portal_type_roles_list
new file mode 100644
index 0000000000000000000000000000000000000000..e69de29bb2d1d6434b8b29ae775ad8c2e48c5391
diff --git a/bt5/erp5_accounting_l10n_ifrs/bt/template_portal_type_workflow_chain_list b/bt5/erp5_accounting_l10n_ifrs/bt/template_portal_type_workflow_chain_list
new file mode 100644
index 0000000000000000000000000000000000000000..e69de29bb2d1d6434b8b29ae775ad8c2e48c5391
diff --git a/bt5/erp5_accounting_l10n_ifrs/bt/template_preference_list b/bt5/erp5_accounting_l10n_ifrs/bt/template_preference_list
new file mode 100644
index 0000000000000000000000000000000000000000..e69de29bb2d1d6434b8b29ae775ad8c2e48c5391
diff --git a/bt5/erp5_accounting_l10n_ifrs/bt/template_product_id_list b/bt5/erp5_accounting_l10n_ifrs/bt/template_product_id_list
new file mode 100644
index 0000000000000000000000000000000000000000..e69de29bb2d1d6434b8b29ae775ad8c2e48c5391
diff --git a/bt5/erp5_accounting_l10n_ifrs/bt/template_property_sheet_id_list b/bt5/erp5_accounting_l10n_ifrs/bt/template_property_sheet_id_list
new file mode 100644
index 0000000000000000000000000000000000000000..e69de29bb2d1d6434b8b29ae775ad8c2e48c5391
diff --git a/bt5/erp5_accounting_l10n_ifrs/bt/template_role_list b/bt5/erp5_accounting_l10n_ifrs/bt/template_role_list
new file mode 100644
index 0000000000000000000000000000000000000000..e69de29bb2d1d6434b8b29ae775ad8c2e48c5391
diff --git a/bt5/erp5_accounting_l10n_ifrs/bt/template_site_property_id_list b/bt5/erp5_accounting_l10n_ifrs/bt/template_site_property_id_list
new file mode 100644
index 0000000000000000000000000000000000000000..e69de29bb2d1d6434b8b29ae775ad8c2e48c5391
diff --git a/bt5/erp5_accounting_l10n_ifrs/bt/template_skin_id_list b/bt5/erp5_accounting_l10n_ifrs/bt/template_skin_id_list
new file mode 100644
index 0000000000000000000000000000000000000000..e69de29bb2d1d6434b8b29ae775ad8c2e48c5391
diff --git a/bt5/erp5_accounting_l10n_ifrs/bt/template_test_id_list b/bt5/erp5_accounting_l10n_ifrs/bt/template_test_id_list
new file mode 100644
index 0000000000000000000000000000000000000000..e69de29bb2d1d6434b8b29ae775ad8c2e48c5391
diff --git a/bt5/erp5_accounting_l10n_ifrs/bt/template_tool_id_list b/bt5/erp5_accounting_l10n_ifrs/bt/template_tool_id_list
new file mode 100644
index 0000000000000000000000000000000000000000..e69de29bb2d1d6434b8b29ae775ad8c2e48c5391
diff --git a/bt5/erp5_accounting_l10n_ifrs/bt/template_update_business_template_workflow b/bt5/erp5_accounting_l10n_ifrs/bt/template_update_business_template_workflow
new file mode 100644
index 0000000000000000000000000000000000000000..c227083464fb9af8955c90d2924774ee50abb547
--- /dev/null
+++ b/bt5/erp5_accounting_l10n_ifrs/bt/template_update_business_template_workflow
@@ -0,0 +1 @@
+0
\ No newline at end of file
diff --git a/bt5/erp5_accounting_l10n_ifrs/bt/template_update_tool b/bt5/erp5_accounting_l10n_ifrs/bt/template_update_tool
new file mode 100644
index 0000000000000000000000000000000000000000..c227083464fb9af8955c90d2924774ee50abb547
--- /dev/null
+++ b/bt5/erp5_accounting_l10n_ifrs/bt/template_update_tool
@@ -0,0 +1 @@
+0
\ No newline at end of file
diff --git a/bt5/erp5_accounting_l10n_ifrs/bt/template_workflow_id_list b/bt5/erp5_accounting_l10n_ifrs/bt/template_workflow_id_list
new file mode 100644
index 0000000000000000000000000000000000000000..e69de29bb2d1d6434b8b29ae775ad8c2e48c5391
diff --git a/bt5/erp5_accounting_l10n_ifrs/bt/title b/bt5/erp5_accounting_l10n_ifrs/bt/title
new file mode 100644
index 0000000000000000000000000000000000000000..61aef42d3fd5054ba9fe52f662f85d17b2ea4c73
--- /dev/null
+++ b/bt5/erp5_accounting_l10n_ifrs/bt/title
@@ -0,0 +1 @@
+erp5_accounting_l10n_ifrs
\ No newline at end of file
diff --git a/bt5/erp5_accounting_l10n_ifrs/bt/version b/bt5/erp5_accounting_l10n_ifrs/bt/version
new file mode 100644
index 0000000000000000000000000000000000000000..ceab6e11ece0bcec917c12e11d350946f085d549
--- /dev/null
+++ b/bt5/erp5_accounting_l10n_ifrs/bt/version
@@ -0,0 +1 @@
+0.1
\ No newline at end of file