The Romanian Balance Sheet example:
1. Cheltuieli de constituire (ct. 201 - 2801)
This is in the assets node.
Account 201 is asset, account 2801 is liability.
There are other examples:
3. Concesiuni, brevete, licenţe, mărci comerciale, drepturi şi active similare şi alte imobilizări necorporale (ct. 205 + 208 - 2805 - 2808 - 2905 - 2908)
Here all the account codes that have minus in front of them are liabilities.
On page 19
So each account has one type. The type is either an asset or a liability, or it also has a debit type.
I do not understand how they mix both assets and liabilities inside the balance sheet, for an entry that should be one account type in Tryton.