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/usr/share/kmymoney/templates/C/retiremt.kmt is in kmymoney-common 5.0.1-2.

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The actual contents of the file can be viewed below.

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<?xml version="1.0" encoding="UTF-8"?>
<!--
     Converted using xea2kmt from GnuCash sources

        accounts/C/acctchrt_retiremt.gnucash-xea

     Please check the source file for possible copyright
     and license information.
-->
<!DOCTYPE KMYMONEY-TEMPLATE>
<kmymoney-account-template>
 <title>Retirement Accounts</title>
 <shortdesc>Retirement account with related investment subaccounts</shortdesc>
 <longdesc>You would want to select this set of accounts if you have retirement accounts (stock, bond, mutual fund, index fund).</longdesc>
 <accounts>
  <account type="9" name="">
   <account type="9" name="Investments">
    <account type="1" name="Retirement">
     <account type="15" name="Bond"/>
     <account type="15" name="Market Index"/>
     <account type="15" name="Mutual Fund"/>
     <account type="15" name="Stock"/>
    </account>
   </account>
  </account>
 </accounts>
</kmymoney-account-template>