From 1b8276661e601ca2dd168806fb165a28cc823aad Mon Sep 17 00:00:00 2001
From: =?UTF-8?q?J=C3=A9rome=20Perrin?= <jerome@nexedi.com>
Date: Wed, 30 Apr 2008 14:52:18 +0000
Subject: [PATCH] 2008-04-30 jerome * intial release

git-svn-id: https://svn.erp5.org/repos/public/erp5/trunk@20860 20353a03-c40f-0410-a6d1-a30d3c3de9de
---
 .../portal_categories/gap/ias.xml             | 93 +++++++++++++++++++
 .../portal_categories/gap/ias/ifrs.xml        | 87 +++++++++++++++++
 .../portal_categories/gap/ias/ifrs/1.xml      | 83 +++++++++++++++++
 .../portal_categories/gap/ias/ifrs/1/10.xml   | 83 +++++++++++++++++
 .../gap/ias/ifrs/1/10/101.xml                 | 39 ++++++++
 .../gap/ias/ifrs/1/10/104.xml                 | 39 ++++++++
 .../gap/ias/ifrs/1/10/106.xml                 | 39 ++++++++
 .../portal_categories/gap/ias/ifrs/1/12.xml   | 39 ++++++++
 .../portal_categories/gap/ias/ifrs/1/16.xml   | 39 ++++++++
 .../portal_categories/gap/ias/ifrs/1/17.xml   | 39 ++++++++
 .../portal_categories/gap/ias/ifrs/1/19.xml   | 39 ++++++++
 .../portal_categories/gap/ias/ifrs/2.xml      | 83 +++++++++++++++++
 .../portal_categories/gap/ias/ifrs/2/20.xml   | 83 +++++++++++++++++
 .../gap/ias/ifrs/2/20/208.xml                 | 39 ++++++++
 .../portal_categories/gap/ias/ifrs/2/21.xml   | 83 +++++++++++++++++
 .../gap/ias/ifrs/2/21/218.xml                 | 39 ++++++++
 .../portal_categories/gap/ias/ifrs/2/23.xml   | 39 ++++++++
 .../portal_categories/gap/ias/ifrs/2/24.xml   | 39 ++++++++
 .../portal_categories/gap/ias/ifrs/2/26.xml   | 83 +++++++++++++++++
 .../gap/ias/ifrs/2/26/268.xml                 | 39 ++++++++
 .../portal_categories/gap/ias/ifrs/3.xml      | 83 +++++++++++++++++
 .../portal_categories/gap/ias/ifrs/3/39.xml   | 39 ++++++++
 .../portal_categories/gap/ias/ifrs/4.xml      | 83 +++++++++++++++++
 .../portal_categories/gap/ias/ifrs/4/40.xml   | 39 ++++++++
 .../portal_categories/gap/ias/ifrs/4/41.xml   | 83 +++++++++++++++++
 .../gap/ias/ifrs/4/41/419.xml                 | 39 ++++++++
 .../portal_categories/gap/ias/ifrs/4/42.xml   | 39 ++++++++
 .../portal_categories/gap/ias/ifrs/4/43.xml   | 39 ++++++++
 .../portal_categories/gap/ias/ifrs/4/44.xml   | 39 ++++++++
 .../portal_categories/gap/ias/ifrs/4/46.xml   | 39 ++++++++
 .../portal_categories/gap/ias/ifrs/5.xml      | 83 +++++++++++++++++
 .../portal_categories/gap/ias/ifrs/5/51.xml   | 39 ++++++++
 .../portal_categories/gap/ias/ifrs/6.xml      | 83 +++++++++++++++++
 .../portal_categories/gap/ias/ifrs/6/60.xml   | 83 +++++++++++++++++
 .../gap/ias/ifrs/6/60/600.xml                 | 39 ++++++++
 .../gap/ias/ifrs/6/60/601.xml                 | 39 ++++++++
 .../gap/ias/ifrs/6/60/603.xml                 | 43 +++++++++
 .../gap/ias/ifrs/6/60/604.xml                 | 39 ++++++++
 .../portal_categories/gap/ias/ifrs/6/66.xml   | 39 ++++++++
 .../portal_categories/gap/ias/ifrs/6/67.xml   | 39 ++++++++
 .../portal_categories/gap/ias/ifrs/6/69.xml   | 39 ++++++++
 .../portal_categories/gap/ias/ifrs/7.xml      | 83 +++++++++++++++++
 .../portal_categories/gap/ias/ifrs/7/70.xml   | 39 ++++++++
 .../portal_categories/gap/ias/ifrs/7/76.xml   | 39 ++++++++
 .../portal_categories/gap/ias/ifrs/7/77.xml   | 39 ++++++++
 .../bt/categories_list                        |  0
 bt5/erp5_accounting_l10n_ifrs/bt/change_log   |  2 +
 bt5/erp5_accounting_l10n_ifrs/bt/comment      |  0
 .../bt/copyright_list                         |  1 +
 .../bt/dependency_list                        |  1 +
 bt5/erp5_accounting_l10n_ifrs/bt/description  |  1 +
 bt5/erp5_accounting_l10n_ifrs/bt/license      |  1 +
 .../bt/maintainer_list                        |  1 +
 .../bt/provision_list                         |  0
 .../bt/publication_url                        |  1 +
 bt5/erp5_accounting_l10n_ifrs/bt/revision     |  1 +
 bt5/erp5_accounting_l10n_ifrs/bt/short_title  |  1 +
 .../bt/template_action_path_list              |  0
 .../bt/template_base_category_list            |  1 +
 .../bt/template_catalog_datetime_key_list     |  0
 .../bt/template_catalog_full_text_key_list    |  0
 .../bt/template_catalog_keyword_key_list      |  0
 .../bt/template_catalog_local_role_key_list   |  0
 .../bt/template_catalog_method_id_list        |  0
 .../bt/template_catalog_multivalue_key_list   |  0
 .../bt/template_catalog_related_key_list      |  0
 .../bt/template_catalog_request_key_list      |  0
 .../bt/template_catalog_result_key_list       |  0
 .../bt/template_catalog_result_table_list     |  0
 .../bt/template_catalog_role_key_list         |  0
 .../bt/template_catalog_scriptable_key_list   |  0
 .../bt/template_catalog_topic_key_list        |  0
 .../bt/template_constraint_id_list            |  0
 .../bt/template_document_id_list              |  0
 .../bt/template_extension_id_list             |  0
 .../bt/template_format_version                |  1 +
 .../bt/template_local_roles_list              |  0
 .../bt/template_message_translation_list      |  0
 .../bt/template_module_id_list                |  0
 .../bt/template_path_list                     |  2 +
 ...late_portal_type_allowed_content_type_list |  0
 .../template_portal_type_base_category_list   |  0
 ...plate_portal_type_hidden_content_type_list |  0
 .../bt/template_portal_type_id_list           |  0
 .../template_portal_type_property_sheet_list  |  0
 .../bt/template_portal_type_roles_list        |  0
 .../template_portal_type_workflow_chain_list  |  0
 .../bt/template_preference_list               |  0
 .../bt/template_product_id_list               |  0
 .../bt/template_property_sheet_id_list        |  0
 .../bt/template_role_list                     |  0
 .../bt/template_site_property_id_list         |  0
 .../bt/template_skin_id_list                  |  0
 .../bt/template_test_id_list                  |  0
 .../bt/template_tool_id_list                  |  0
 ...template_update_business_template_workflow |  1 +
 .../bt/template_update_tool                   |  1 +
 .../bt/template_workflow_id_list              |  0
 bt5/erp5_accounting_l10n_ifrs/bt/title        |  1 +
 bt5/erp5_accounting_l10n_ifrs/bt/version      |  1 +
 100 files changed, 2451 insertions(+)
 create mode 100644 bt5/erp5_accounting_l10n_ifrs/CategoryTemplateItem/portal_categories/gap/ias.xml
 create mode 100644 bt5/erp5_accounting_l10n_ifrs/PathTemplateItem/portal_categories/gap/ias/ifrs.xml
 create mode 100644 bt5/erp5_accounting_l10n_ifrs/PathTemplateItem/portal_categories/gap/ias/ifrs/1.xml
 create mode 100644 bt5/erp5_accounting_l10n_ifrs/PathTemplateItem/portal_categories/gap/ias/ifrs/1/10.xml
 create mode 100644 bt5/erp5_accounting_l10n_ifrs/PathTemplateItem/portal_categories/gap/ias/ifrs/1/10/101.xml
 create mode 100644 bt5/erp5_accounting_l10n_ifrs/PathTemplateItem/portal_categories/gap/ias/ifrs/1/10/104.xml
 create mode 100644 bt5/erp5_accounting_l10n_ifrs/PathTemplateItem/portal_categories/gap/ias/ifrs/1/10/106.xml
 create mode 100644 bt5/erp5_accounting_l10n_ifrs/PathTemplateItem/portal_categories/gap/ias/ifrs/1/12.xml
 create mode 100644 bt5/erp5_accounting_l10n_ifrs/PathTemplateItem/portal_categories/gap/ias/ifrs/1/16.xml
 create mode 100644 bt5/erp5_accounting_l10n_ifrs/PathTemplateItem/portal_categories/gap/ias/ifrs/1/17.xml
 create mode 100644 bt5/erp5_accounting_l10n_ifrs/PathTemplateItem/portal_categories/gap/ias/ifrs/1/19.xml
 create mode 100644 bt5/erp5_accounting_l10n_ifrs/PathTemplateItem/portal_categories/gap/ias/ifrs/2.xml
 create mode 100644 bt5/erp5_accounting_l10n_ifrs/PathTemplateItem/portal_categories/gap/ias/ifrs/2/20.xml
 create mode 100644 bt5/erp5_accounting_l10n_ifrs/PathTemplateItem/portal_categories/gap/ias/ifrs/2/20/208.xml
 create mode 100644 bt5/erp5_accounting_l10n_ifrs/PathTemplateItem/portal_categories/gap/ias/ifrs/2/21.xml
 create mode 100644 bt5/erp5_accounting_l10n_ifrs/PathTemplateItem/portal_categories/gap/ias/ifrs/2/21/218.xml
 create mode 100644 bt5/erp5_accounting_l10n_ifrs/PathTemplateItem/portal_categories/gap/ias/ifrs/2/23.xml
 create mode 100644 bt5/erp5_accounting_l10n_ifrs/PathTemplateItem/portal_categories/gap/ias/ifrs/2/24.xml
 create mode 100644 bt5/erp5_accounting_l10n_ifrs/PathTemplateItem/portal_categories/gap/ias/ifrs/2/26.xml
 create mode 100644 bt5/erp5_accounting_l10n_ifrs/PathTemplateItem/portal_categories/gap/ias/ifrs/2/26/268.xml
 create mode 100644 bt5/erp5_accounting_l10n_ifrs/PathTemplateItem/portal_categories/gap/ias/ifrs/3.xml
 create mode 100644 bt5/erp5_accounting_l10n_ifrs/PathTemplateItem/portal_categories/gap/ias/ifrs/3/39.xml
 create mode 100644 bt5/erp5_accounting_l10n_ifrs/PathTemplateItem/portal_categories/gap/ias/ifrs/4.xml
 create mode 100644 bt5/erp5_accounting_l10n_ifrs/PathTemplateItem/portal_categories/gap/ias/ifrs/4/40.xml
 create mode 100644 bt5/erp5_accounting_l10n_ifrs/PathTemplateItem/portal_categories/gap/ias/ifrs/4/41.xml
 create mode 100644 bt5/erp5_accounting_l10n_ifrs/PathTemplateItem/portal_categories/gap/ias/ifrs/4/41/419.xml
 create mode 100644 bt5/erp5_accounting_l10n_ifrs/PathTemplateItem/portal_categories/gap/ias/ifrs/4/42.xml
 create mode 100644 bt5/erp5_accounting_l10n_ifrs/PathTemplateItem/portal_categories/gap/ias/ifrs/4/43.xml
 create mode 100644 bt5/erp5_accounting_l10n_ifrs/PathTemplateItem/portal_categories/gap/ias/ifrs/4/44.xml
 create mode 100644 bt5/erp5_accounting_l10n_ifrs/PathTemplateItem/portal_categories/gap/ias/ifrs/4/46.xml
 create mode 100644 bt5/erp5_accounting_l10n_ifrs/PathTemplateItem/portal_categories/gap/ias/ifrs/5.xml
 create mode 100644 bt5/erp5_accounting_l10n_ifrs/PathTemplateItem/portal_categories/gap/ias/ifrs/5/51.xml
 create mode 100644 bt5/erp5_accounting_l10n_ifrs/PathTemplateItem/portal_categories/gap/ias/ifrs/6.xml
 create mode 100644 bt5/erp5_accounting_l10n_ifrs/PathTemplateItem/portal_categories/gap/ias/ifrs/6/60.xml
 create mode 100644 bt5/erp5_accounting_l10n_ifrs/PathTemplateItem/portal_categories/gap/ias/ifrs/6/60/600.xml
 create mode 100644 bt5/erp5_accounting_l10n_ifrs/PathTemplateItem/portal_categories/gap/ias/ifrs/6/60/601.xml
 create mode 100644 bt5/erp5_accounting_l10n_ifrs/PathTemplateItem/portal_categories/gap/ias/ifrs/6/60/603.xml
 create mode 100644 bt5/erp5_accounting_l10n_ifrs/PathTemplateItem/portal_categories/gap/ias/ifrs/6/60/604.xml
 create mode 100644 bt5/erp5_accounting_l10n_ifrs/PathTemplateItem/portal_categories/gap/ias/ifrs/6/66.xml
 create mode 100644 bt5/erp5_accounting_l10n_ifrs/PathTemplateItem/portal_categories/gap/ias/ifrs/6/67.xml
 create mode 100644 bt5/erp5_accounting_l10n_ifrs/PathTemplateItem/portal_categories/gap/ias/ifrs/6/69.xml
 create mode 100644 bt5/erp5_accounting_l10n_ifrs/PathTemplateItem/portal_categories/gap/ias/ifrs/7.xml
 create mode 100644 bt5/erp5_accounting_l10n_ifrs/PathTemplateItem/portal_categories/gap/ias/ifrs/7/70.xml
 create mode 100644 bt5/erp5_accounting_l10n_ifrs/PathTemplateItem/portal_categories/gap/ias/ifrs/7/76.xml
 create mode 100644 bt5/erp5_accounting_l10n_ifrs/PathTemplateItem/portal_categories/gap/ias/ifrs/7/77.xml
 create mode 100644 bt5/erp5_accounting_l10n_ifrs/bt/categories_list
 create mode 100644 bt5/erp5_accounting_l10n_ifrs/bt/change_log
 create mode 100644 bt5/erp5_accounting_l10n_ifrs/bt/comment
 create mode 100644 bt5/erp5_accounting_l10n_ifrs/bt/copyright_list
 create mode 100644 bt5/erp5_accounting_l10n_ifrs/bt/dependency_list
 create mode 100644 bt5/erp5_accounting_l10n_ifrs/bt/description
 create mode 100644 bt5/erp5_accounting_l10n_ifrs/bt/license
 create mode 100644 bt5/erp5_accounting_l10n_ifrs/bt/maintainer_list
 create mode 100644 bt5/erp5_accounting_l10n_ifrs/bt/provision_list
 create mode 100644 bt5/erp5_accounting_l10n_ifrs/bt/publication_url
 create mode 100644 bt5/erp5_accounting_l10n_ifrs/bt/revision
 create mode 100644 bt5/erp5_accounting_l10n_ifrs/bt/short_title
 create mode 100644 bt5/erp5_accounting_l10n_ifrs/bt/template_action_path_list
 create mode 100644 bt5/erp5_accounting_l10n_ifrs/bt/template_base_category_list
 create mode 100644 bt5/erp5_accounting_l10n_ifrs/bt/template_catalog_datetime_key_list
 create mode 100644 bt5/erp5_accounting_l10n_ifrs/bt/template_catalog_full_text_key_list
 create mode 100644 bt5/erp5_accounting_l10n_ifrs/bt/template_catalog_keyword_key_list
 create mode 100644 bt5/erp5_accounting_l10n_ifrs/bt/template_catalog_local_role_key_list
 create mode 100644 bt5/erp5_accounting_l10n_ifrs/bt/template_catalog_method_id_list
 create mode 100644 bt5/erp5_accounting_l10n_ifrs/bt/template_catalog_multivalue_key_list
 create mode 100644 bt5/erp5_accounting_l10n_ifrs/bt/template_catalog_related_key_list
 create mode 100644 bt5/erp5_accounting_l10n_ifrs/bt/template_catalog_request_key_list
 create mode 100644 bt5/erp5_accounting_l10n_ifrs/bt/template_catalog_result_key_list
 create mode 100644 bt5/erp5_accounting_l10n_ifrs/bt/template_catalog_result_table_list
 create mode 100644 bt5/erp5_accounting_l10n_ifrs/bt/template_catalog_role_key_list
 create mode 100644 bt5/erp5_accounting_l10n_ifrs/bt/template_catalog_scriptable_key_list
 create mode 100644 bt5/erp5_accounting_l10n_ifrs/bt/template_catalog_topic_key_list
 create mode 100644 bt5/erp5_accounting_l10n_ifrs/bt/template_constraint_id_list
 create mode 100644 bt5/erp5_accounting_l10n_ifrs/bt/template_document_id_list
 create mode 100644 bt5/erp5_accounting_l10n_ifrs/bt/template_extension_id_list
 create mode 100644 bt5/erp5_accounting_l10n_ifrs/bt/template_format_version
 create mode 100644 bt5/erp5_accounting_l10n_ifrs/bt/template_local_roles_list
 create mode 100644 bt5/erp5_accounting_l10n_ifrs/bt/template_message_translation_list
 create mode 100644 bt5/erp5_accounting_l10n_ifrs/bt/template_module_id_list
 create mode 100644 bt5/erp5_accounting_l10n_ifrs/bt/template_path_list
 create mode 100644 bt5/erp5_accounting_l10n_ifrs/bt/template_portal_type_allowed_content_type_list
 create mode 100644 bt5/erp5_accounting_l10n_ifrs/bt/template_portal_type_base_category_list
 create mode 100644 bt5/erp5_accounting_l10n_ifrs/bt/template_portal_type_hidden_content_type_list
 create mode 100644 bt5/erp5_accounting_l10n_ifrs/bt/template_portal_type_id_list
 create mode 100644 bt5/erp5_accounting_l10n_ifrs/bt/template_portal_type_property_sheet_list
 create mode 100644 bt5/erp5_accounting_l10n_ifrs/bt/template_portal_type_roles_list
 create mode 100644 bt5/erp5_accounting_l10n_ifrs/bt/template_portal_type_workflow_chain_list
 create mode 100644 bt5/erp5_accounting_l10n_ifrs/bt/template_preference_list
 create mode 100644 bt5/erp5_accounting_l10n_ifrs/bt/template_product_id_list
 create mode 100644 bt5/erp5_accounting_l10n_ifrs/bt/template_property_sheet_id_list
 create mode 100644 bt5/erp5_accounting_l10n_ifrs/bt/template_role_list
 create mode 100644 bt5/erp5_accounting_l10n_ifrs/bt/template_site_property_id_list
 create mode 100644 bt5/erp5_accounting_l10n_ifrs/bt/template_skin_id_list
 create mode 100644 bt5/erp5_accounting_l10n_ifrs/bt/template_test_id_list
 create mode 100644 bt5/erp5_accounting_l10n_ifrs/bt/template_tool_id_list
 create mode 100644 bt5/erp5_accounting_l10n_ifrs/bt/template_update_business_template_workflow
 create mode 100644 bt5/erp5_accounting_l10n_ifrs/bt/template_update_tool
 create mode 100644 bt5/erp5_accounting_l10n_ifrs/bt/template_workflow_id_list
 create mode 100644 bt5/erp5_accounting_l10n_ifrs/bt/title
 create mode 100644 bt5/erp5_accounting_l10n_ifrs/bt/version

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 0000000000..9db2e9f996
--- /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 0000000000..0d3f9f8201
--- /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 0000000000..50ee5d6856
--- /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 0000000000..c0f746fb57
--- /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 0000000000..c345b07bcf
--- /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 0000000000..c5af95ed1e
--- /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 0000000000..ca81695cff
--- /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 0000000000..cb8ea7058b
--- /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 0000000000..7a92602923
--- /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 0000000000..0fb0379876
--- /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 0000000000..90ae84866f
--- /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 0000000000..4fee515245
--- /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 0000000000..1b25994ab0
--- /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 0000000000..4e90bd8bdb
--- /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 0000000000..2b1d01871c
--- /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 0000000000..00641290a7
--- /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 0000000000..e09f1dc386
--- /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 0000000000..27800ffc14
--- /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 0000000000..2bf332f327
--- /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 0000000000..149c91f4c1
--- /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 0000000000..5d80a9e588
--- /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 0000000000..e2ccdedfdc
--- /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 0000000000..2573ee9be3
--- /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 0000000000..17fd64d925
--- /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 0000000000..0b81cdc589
--- /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 0000000000..ddb5d51917
--- /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 0000000000..5a823ccd81
--- /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 0000000000..87f2331159
--- /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 0000000000..8f09ca4e25
--- /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 0000000000..1ff0243421
--- /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 0000000000..1280b125d9
--- /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 0000000000..c9e4073ac0
--- /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 0000000000..f78ce16ecc
--- /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 0000000000..895cd8e19f
--- /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 0000000000..9279367db1
--- /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 0000000000..f2fda3cc91
--- /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 0000000000..dea3b8fb55
--- /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 0000000000..e2b91f0b68
--- /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 0000000000..d236a0adee
--- /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 0000000000..b9f3b8d9d1
--- /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 0000000000..3c167252d4
--- /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 0000000000..a0417d6113
--- /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 0000000000..96e5426728
--- /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 0000000000..8bb764c7ee
--- /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 0000000000..564a4c7242
--- /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 0000000000..e69de29bb2
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 0000000000..40a7c54526
--- /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 0000000000..e69de29bb2
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 0000000000..e2052f116b
--- /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 0000000000..61379c0880
--- /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 0000000000..cc63b81b40
--- /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 0000000000..3a3e12bcad
--- /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 0000000000..cc1eb1784b
--- /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 0000000000..e69de29bb2
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 0000000000..4af18322e3
--- /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 0000000000..56a6051ca2
--- /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 0000000000..4af18322e3
--- /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 0000000000..e69de29bb2
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 0000000000..446ec3f544
--- /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 0000000000..e69de29bb2
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 0000000000..e69de29bb2
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 0000000000..e69de29bb2
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 0000000000..e69de29bb2
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 0000000000..e69de29bb2
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 0000000000..e69de29bb2
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 0000000000..e69de29bb2
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 0000000000..e69de29bb2
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 0000000000..e69de29bb2
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 0000000000..e69de29bb2
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 0000000000..e69de29bb2
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 0000000000..e69de29bb2
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 0000000000..e69de29bb2
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 0000000000..e69de29bb2
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 0000000000..e69de29bb2
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 0000000000..e69de29bb2
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 0000000000..56a6051ca2
--- /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 0000000000..e69de29bb2
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 0000000000..e69de29bb2
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 0000000000..e69de29bb2
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 0000000000..77613106d9
--- /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 0000000000..e69de29bb2
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 0000000000..e69de29bb2
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 0000000000..e69de29bb2
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 0000000000..e69de29bb2
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 0000000000..e69de29bb2
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 0000000000..e69de29bb2
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 0000000000..e69de29bb2
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 0000000000..e69de29bb2
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 0000000000..e69de29bb2
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 0000000000..e69de29bb2
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 0000000000..e69de29bb2
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 0000000000..e69de29bb2
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 0000000000..e69de29bb2
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 0000000000..e69de29bb2
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 0000000000..e69de29bb2
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 0000000000..c227083464
--- /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 0000000000..c227083464
--- /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 0000000000..e69de29bb2
diff --git a/bt5/erp5_accounting_l10n_ifrs/bt/title b/bt5/erp5_accounting_l10n_ifrs/bt/title
new file mode 100644
index 0000000000..61aef42d3f
--- /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 0000000000..ceab6e11ec
--- /dev/null
+++ b/bt5/erp5_accounting_l10n_ifrs/bt/version
@@ -0,0 +1 @@
+0.1
\ No newline at end of file
-- 
2.30.9