diff --git a/addons/account/account_bank_statement.py b/addons/account/account_bank_statement.py
index 9d6db6bdaca..662fdda69d5 100644
--- a/addons/account/account_bank_statement.py
+++ b/addons/account/account_bank_statement.py
@@ -31,10 +31,11 @@ class account_bank_statement(osv.osv):
 
     def create(self, cr, uid, vals, context=None):
         seq = 0
-        for line in vals['line_ids']:
-            seq += 1
-            line[2]['sequence'] = seq
-            vals[seq - 1] = line
+        if 'line_ids' in vals:
+            for line in vals['line_ids']:
+                seq += 1
+                line[2]['sequence'] = seq
+                vals[seq - 1] = line
         return super(account_bank_statement, self).create(cr, uid, vals, context=context)
 
     def write(self, cr, uid, ids, vals, context=None):