diff --git a/addons/account/report/account_hash_integrity_templates.xml b/addons/account/report/account_hash_integrity_templates.xml
index 14716749395..68902b73e94 100644
--- a/addons/account/report/account_hash_integrity_templates.xml
+++ b/addons/account/report/account_hash_integrity_templates.xml
@@ -9,7 +9,7 @@
                             <div class="row" id="hash_header">
                                 <div class="col-12">
                                     <br/>
-                                    <h2>Hash Integrity Result - <span t-esc="data['printing_date']"/></h2>
+                                    <h2>Hash Integrity Result - <span t-out="data['printing_date']"/></h2>
                                     <br/>
                                 </div>
                             </div>
@@ -34,10 +34,10 @@
                                             <t t-foreach="data['results']" t-as="result">
                                                 <tr>
                                                     <td>
-                                                        [<span t-esc="result['journal_code']"/>] <span t-esc="result['journal_name']"/>
+                                                        [<span t-out="result['journal_code']"/>] <span t-out="result['journal_name']"/>
                                                     </td>
-                                                    <td class="text-center"><span t-esc="result['restricted_by_hash_table']"/></td>
-                                                    <td><span t-esc="result['msg_cover']"/></td>
+                                                    <td class="text-center"><span t-out="result['restricted_by_hash_table']"/></td>
+                                                    <td><span t-out="result['msg_cover']"/></td>
                                                 </tr>
                                             </t>
                                         </tbody>
@@ -68,16 +68,16 @@
                                                 <t t-foreach="data['results']" t-as="result">
                                                     <t t-if="result['first_hash'] != 'None'">
                                                         <tr>
-                                                            <td><span t-esc="result['journal_code']"/></td>
-                                                            <td><span t-esc="result['first_hash']"/></td>
+                                                            <td><span t-out="result['journal_code']"/></td>
+                                                            <td><span t-out="result['first_hash']"/></td>
                                                             <td>
-                                                                <span t-esc="result['first_move_name']"/> <br/>
-                                                                <span t-esc="result['first_move_date']"/>
+                                                                <span t-out="result['first_move_name']"/> <br/>
+                                                                <span t-out="result['first_move_date']"/>
                                                             </td>
-                                                            <td><span t-esc="result['last_hash']"/></td>
+                                                            <td><span t-out="result['last_hash']"/></td>
                                                             <td>
-                                                                <span t-esc="result['last_move_name']"/> <br/>
-                                                                <span t-esc="result['last_move_date']"/>
+                                                                <span t-out="result['last_move_name']"/> <br/>
+                                                                <span t-out="result['last_move_date']"/>
                                                             </td>
                                                         </tr>
                                                     </t>
diff --git a/addons/account/static/src/components/account_payment_field/account_payment.xml b/addons/account/static/src/components/account_payment_field/account_payment.xml
index 7b77b08c92e..8c1793ac24e 100644
--- a/addons/account/static/src/components/account_payment_field/account_payment.xml
+++ b/addons/account/static/src/components/account_payment_field/account_payment.xml
@@ -6,7 +6,7 @@
         <div>
             <t t-if="outstanding">
                 <div>
-                    <strong class="float-start" id="outstanding" t-esc="title"/>
+                    <strong class="float-start" id="outstanding" t-out="title"/>
                 </div>
             </t>
             <table style="width:100%;">
@@ -31,7 +31,7 @@
                                style="margin-right: 5px; text-overflow: ellipsis; overflow: hidden; white-space: nowrap; padding-left: 0px; width:100%; text-align:left;"
                                data-bs-toggle="tooltip"
                                t-att-payment-id="account_payment_id"
-                               t-esc="line.journal_name"/>
+                               t-out="line.journal_name"/>
                         </td>
                     </t>
                     <t t-if="!outstanding">
@@ -39,12 +39,12 @@
                            <a role="button" tabindex="0" class="js_payment_info fa fa-info-circle" t-att-index="line_index" style="margin-right:5px;" aria-label="Info" title="Journal Entry Info" data-bs-toggle="tooltip" t-on-click.stop="(ev) => this.onInfoClick(ev, line_index)"></a>
                         </td>
                         <td t-if="!line.is_exchange">
-                            <i class="o_field_widget text-start o_payment_label">Paid on <t t-esc="line.date"></t></i>
+                            <i class="o_field_widget text-start o_payment_label">Paid on <t t-out="line.date"></t></i>
                         </td>
                         <td t-if="line.is_exchange" colspan="2">
                             <i class="o_field_widget text-start text-muted text-start">
                                 <span class="oe_form_field oe_form_field_float oe_form_field_monetary fw-bold">
-                                    <t t-esc="line.amount_formatted"/>
+                                    <t t-out="line.amount_formatted"/>
                                 </span>
                                 <span> Exchange Difference</span>
                             </i>
@@ -52,7 +52,7 @@
                     </t>
                     <td t-if="!line.is_exchange" style="text-align:right;">
                         <span class="oe_form_field oe_form_field_float oe_form_field_monetary" style="margin-left: -10px;">
-                            <t t-esc="line.amount_formatted"/>
+                            <t t-out="line.amount_formatted"/>
                         </span>
                     </td>
                     </tr>
@@ -63,16 +63,16 @@
 
     <t t-name="account.AccountPaymentPopOver" owl="1">
         <div class="account_payment_popover">
-            <h3 t-if="props.title" class="o_popover_header"><t t-esc="props.title"/></h3>
+            <h3 t-if="props.title" class="o_popover_header"><t t-out="props.title"/></h3>
             <div class="px-2">
                 <div>
                     <table>
                         <tr>
                             <td><strong>Amount: </strong></td>
                             <td>
-                                <t t-esc="props.amount_company_currency"></t>
+                                <t t-out="props.amount_company_currency"></t>
                                 <t t-if="props.amount_foreign_currency">
-                                    (<span class="fa fa-money"/> <t t-esc="props.amount_foreign_currency"/>)
+                                    (<span class="fa fa-money"/> <t t-out="props.amount_foreign_currency"/>)
                                 </t>
                             </td>
                         </tr>
@@ -80,17 +80,17 @@
                             <td><strong>Memo: </strong></td>
                             <td>
                                 <div style="width: 200px; word-wrap: break-word">
-                                    <t t-esc="props.ref"/>
+                                    <t t-out="props.ref"/>
                                 </div>
                             </td>
                         </tr>
                         <tr>
                             <td><strong>Date: </strong></td>
-                            <td><t t-esc="props.date"/></td>
+                            <td><t t-out="props.date"/></td>
                         </tr>
                         <tr>
                             <td><strong>Journal: </strong></td>
-                            <td><t t-esc="props.journal_name"/><span t-if="props.payment_method_name"> (<t t-esc="props.payment_method_name"/>)</span></td>
+                            <td><t t-out="props.journal_name"/><span t-if="props.payment_method_name"> (<t t-out="props.payment_method_name"/>)</span></td>
                         </tr>
                     </table>
                 </div>
diff --git a/addons/account/static/src/components/account_resequence/account_resequence.xml b/addons/account/static/src/components/account_resequence/account_resequence.xml
index 03e2a01c5b2..149b3be038c 100644
--- a/addons/account/static/src/components/account_resequence/account_resequence.xml
+++ b/addons/account/static/src/components/account_resequence/account_resequence.xml
@@ -18,10 +18,10 @@
 
     <t t-name="account.ResequenceChangeLine" owl="1">
         <tr>
-            <td t-esc="props.changeLine.date"/>
-            <td t-esc="props.changeLine.current_name"/>
-            <td t-if="props.ordering == 'keep'" t-esc="props.changeLine.new_by_name" t-attf-class="{{ props.changeLine.new_by_name != props.changeLine.new_by_date ? 'animate' : ''}}"/>
-            <td t-else="" t-esc="props.changeLine.new_by_date" t-attf-class="{{ props.changeLine.new_by_name != props.changeLine.new_by_date ? 'animate' : ''}}"/>
+            <td t-out="props.changeLine.date"/>
+            <td t-out="props.changeLine.current_name"/>
+            <td t-if="props.ordering == 'keep'" t-out="props.changeLine.new_by_name" t-attf-class="{{ props.changeLine.new_by_name != props.changeLine.new_by_date ? 'animate' : ''}}"/>
+            <td t-else="" t-out="props.changeLine.new_by_date" t-attf-class="{{ props.changeLine.new_by_name != props.changeLine.new_by_date ? 'animate' : ''}}"/>
         </tr>
     </t>
 </templates>
diff --git a/addons/account/static/src/components/account_type_selection/account_type_selection.xml b/addons/account/static/src/components/account_type_selection/account_type_selection.xml
index d6ce6448dbe..0b301bfd389 100644
--- a/addons/account/static/src/components/account_type_selection/account_type_selection.xml
+++ b/addons/account/static/src/components/account_type_selection/account_type_selection.xml
@@ -11,7 +11,7 @@
                             <option
                                 t-att-selected="child[0] === value"
                                 t-att-value="stringify(child[0])"
-                                t-esc="child[1]"/>
+                                t-out="child[1]"/>
                         </t>
                     </t>
                 </optgroup>
diff --git a/addons/account/static/src/components/grouped_view_widget/grouped_view_widget.xml b/addons/account/static/src/components/grouped_view_widget/grouped_view_widget.xml
index 8c6620d720b..4fbbdd24a6c 100644
--- a/addons/account/static/src/components/grouped_view_widget/grouped_view_widget.xml
+++ b/addons/account/static/src/components/grouped_view_widget/grouped_view_widget.xml
@@ -4,7 +4,7 @@
         <table t-if="data.groups_vals.length" class="table table-sm o_list_table table table-sm table-hover table-striped o_list_table_grouped">
             <thead><tr>
                 <t t-foreach="data.options.columns" t-as="col" t-key="col_index">
-                    <th t-esc="col['label']" t-attf-class="{{col['class']}}"/>
+                    <th t-out="col['label']" t-attf-class="{{col['class']}}"/>
                 </t>
             </tr></thead>
             <t t-foreach="data.groups_vals" t-as="group_vals" t-key="group_vals_index">
@@ -12,14 +12,14 @@
             </t>
         </table>
         <t t-if="data.options.discarded_number">
-            <span><t t-esc="data.options.discarded_number"/> are not shown in the preview</span>
+            <span><t t-out="data.options.discarded_number"/> are not shown in the preview</span>
         </t>
     </t>
 
     <tbody t-name="account.GroupedItemsTemplate" owl="1">
         <tr style="background-color: #dee2e6;">
             <td t-attf-colspan="{{props.options.columns.length}}">
-                <t t-esc="props.group_vals.group_name"/>
+                <t t-out="props.group_vals.group_name"/>
             </td>
         </tr>
         <t t-foreach="props.group_vals.items_vals" t-as="item_vals" t-key="item_vals_index">
@@ -29,12 +29,12 @@
 
     <tr t-name="account.GroupedItemTemplate" owl="1">
         <t t-foreach="props.options.columns" t-as="col" t-key="col_index">
-            <td t-esc="props.item_vals[col['field']]" t-attf-class="{{col['class']}}"/>
+            <td t-out="props.item_vals[col['field']]" t-attf-class="{{col['class']}}"/>
         </t>
     </tr>
 
     <t t-name="account.OpenMoveTemplate">
-        <a href="#" t-esc="widget.value"/>
+        <a href="#" t-out="widget.value"/>
     </t>
 
 </templates>
diff --git a/addons/account/static/src/components/journal_dashboard_activity/journal_dashboard_activity.xml b/addons/account/static/src/components/journal_dashboard_activity/journal_dashboard_activity.xml
index 2492940cd94..2b448ece29b 100644
--- a/addons/account/static/src/components/journal_dashboard_activity/journal_dashboard_activity.xml
+++ b/addons/account/static/src/components/journal_dashboard_activity/journal_dashboard_activity.xml
@@ -10,11 +10,11 @@
                        t-att-class="(activity.status == 'late' ? 'o_activity_color_overdue ' : ' ') + (activity.activity_category == 'tax_report' ? 'o_open_vat_report' : 'see_activity')"
                        t-att-data-res-id="activity.res_id" t-att-data-id="activity.id" t-att-data-model="activity.res_model"
                        t-on-click.stop.prevent="() => this.openActivity(activity)">
-                        <t t-esc="activity.name"/>
+                        <t t-out="activity.name"/>
                     </a>
                 </div>
                 <div class="col-4 text-end">
-                    <span><t t-esc="activity.date"/></span>
+                    <span><t t-out="activity.date"/></span>
                 </div>
             </div>
         </t>
diff --git a/addons/account/static/src/components/open_move_widget/open_move_widget.xml b/addons/account/static/src/components/open_move_widget/open_move_widget.xml
index 2e2109eafe5..a28a240f874 100644
--- a/addons/account/static/src/components/open_move_widget/open_move_widget.xml
+++ b/addons/account/static/src/components/open_move_widget/open_move_widget.xml
@@ -2,7 +2,7 @@
 <templates>
 
     <t t-name="account.OpenMoveWidget" owl="1">
-        <a href="#" t-esc="props.value" t-on-click.prevent.stop="(ev) => this.openMove()"/>
+        <a href="#" t-out="props.value" t-on-click.prevent.stop="(ev) => this.openMove()"/>
     </t>
 
 </templates>
diff --git a/addons/account/static/src/components/tax_totals/tax_totals.xml b/addons/account/static/src/components/tax_totals/tax_totals.xml
index 84fec0ee6e8..841fff0258e 100644
--- a/addons/account/static/src/components/tax_totals/tax_totals.xml
+++ b/addons/account/static/src/components/tax_totals/tax_totals.xml
@@ -4,7 +4,7 @@
     <t t-name="account.TaxGroupComponent" owl="1">
         <tr>
             <td class="o_td_label">
-                <label class="o_form_label o_tax_total_label" t-esc="props.taxGroup.tax_group_name"/>
+                <label class="o_form_label o_tax_total_label" t-out="props.taxGroup.tax_group_name"/>
             </td>
 
             <td>
@@ -45,7 +45,7 @@
                 <t t-foreach="totals.subtotals" t-as="subtotal" t-key="subtotal['name']">
                     <tr>
                         <td class="o_td_label">
-                            <label class="o_form_label o_tax_total_label" t-esc="subtotal['name']"/>
+                            <label class="o_form_label o_tax_total_label" t-out="subtotal['name']"/>
                         </td>
 
                         <td>
diff --git a/addons/account/static/src/xml/legacy_account_journal_activity.xml b/addons/account/static/src/xml/legacy_account_journal_activity.xml
index 149d6390986..d0b71dc1276 100644
--- a/addons/account/static/src/xml/legacy_account_journal_activity.xml
+++ b/addons/account/static/src/xml/legacy_account_journal_activity.xml
@@ -7,11 +7,11 @@
             <div class="row">
                 <div class="col-8 o_mail_activity">
                     <a href="#" t-att-class="(activity.status == 'late' ? 'o_activity_color_overdue ' : ' ') + (activity.activity_category == 'tax_report' ? 'o_open_vat_report' : 'see_activity')" t-att-data-res-id="activity.res_id" t-att-data-id="activity.id" t-att-data-model="activity.res_model">
-                        <t t-esc="activity.name"/>
+                        <t t-out="activity.name"/>
                     </a>
                 </div>
                 <div class="col-4 text-end">
-                    <span><t t-esc="activity.date"/></span>
+                    <span><t t-out="activity.date"/></span>
                 </div>
             </div>
         </t>
diff --git a/addons/account/static/src/xml/legacy_account_payment.xml b/addons/account/static/src/xml/legacy_account_payment.xml
index 182068e121f..8f59b565bc4 100644
--- a/addons/account/static/src/xml/legacy_account_payment.xml
+++ b/addons/account/static/src/xml/legacy_account_payment.xml
@@ -6,7 +6,7 @@
         <div>
             <t t-if="outstanding">
                 <div>
-                    <strong class="float-start" id="outstanding" t-esc="title"/>
+                    <strong class="float-start" id="outstanding" t-out="title"/>
                 </div>
             </t>
             <table style="width:100%;">
@@ -30,7 +30,7 @@
                                style="margin-right: 5px; text-overflow: ellipsis; overflow: hidden; white-space: nowrap; padding-left: 0px; width:100%; text-align:left;"
                                data-bs-toggle="tooltip"
                                t-att-payment-id="account_payment_id"
-                               t-esc="line.journal_name"/>
+                               t-out="line.journal_name"/>
                         </td>
                     </t>
                     <t t-if="!outstanding">
@@ -38,17 +38,17 @@
                            <a role="button" tabindex="0" class="js_payment_info fa fa-info-circle" t-att-index="line.index" style="margin-right:5px;" aria-label="Info" title="Journal Entry Info" data-bs-toggle="tooltip"></a>
                         </td>
                         <td t-if="!line.is_exchange">
-                            <i class="o_field_widget text-start o_payment_label">Paid on <t t-esc="line.date"></t></i>
+                            <i class="o_field_widget text-start o_payment_label">Paid on <t t-out="line.date"></t></i>
                         </td>
                         <td t-if="line.is_exchange" colspan="2">
                             <i class="o_field_widget text-start text-muted text-start">
                                 <span class="oe_form_field oe_form_field_float oe_form_field_monetary fw-bold">
                                     <t t-if="line.position === 'before'">
-                                        <t t-esc="line.currency"/>
+                                        <t t-out="line.currency"/>
                                     </t>
-                                    <t t-esc="line.amount"/>
+                                    <t t-out="line.amount"/>
                                     <t t-if="line.position === 'after'">
-                                        <t t-esc="line.currency"/>
+                                        <t t-out="line.currency"/>
                                     </t>
                                 </span>
                                 <span>Exchange Difference</span>
@@ -58,11 +58,11 @@
                     <td t-if="!line.is_exchange" style="text-align:right;">
                         <span class="oe_form_field oe_form_field_float oe_form_field_monetary" style="margin-left: -10px;">
                             <t t-if="line.position === 'before'">
-                                <t t-esc="line.currency"/>
+                                <t t-out="line.currency"/>
                             </t>
-                            <t t-esc="line.amount"/>
+                            <t t-out="line.amount"/>
                             <t t-if="line.position === 'after'">
-                                <t t-esc="line.currency"/>
+                                <t t-out="line.currency"/>
                             </t>
                         </span>
                     </td>
@@ -78,9 +78,9 @@
                 <tr>
                     <td><strong>Amount: </strong></td>
                     <td>
-                        <t t-esc="amount_company_currency"></t>
+                        <t t-out="amount_company_currency"></t>
                         <t t-if="amount_foreign_currency">
-                            (<span class="fa fa-money"/> <t t-esc="amount_foreign_currency"/>)
+                            (<span class="fa fa-money"/> <t t-out="amount_foreign_currency"/>)
                         </t>
                     </td>
                 </tr>
@@ -88,17 +88,17 @@
                     <td><strong>Memo: </strong></td>
                     <td>
                         <div style="width: 200px; word-wrap: break-word">
-                            <t t-esc="ref"/>
+                            <t t-out="ref"/>
                         </div>
                     </td>
                 </tr>
                 <tr>
                     <td><strong>Date: </strong></td>
-                    <td><t t-esc="date"/></td>
+                    <td><t t-out="date"/></td>
                 </tr>
                 <tr>
                     <td><strong>Journal: </strong></td>
-                    <td><t t-esc="journal_name"/><span t-if="payment_method_name"> (<t t-esc="payment_method_name"/>)</span></td>
+                    <td><t t-out="journal_name"/><span t-if="payment_method_name"> (<t t-out="payment_method_name"/>)</span></td>
                 </tr>
             </table>
         </div>
diff --git a/addons/account/static/src/xml/legacy_tax_totals.xml b/addons/account/static/src/xml/legacy_tax_totals.xml
index b8a7aa32baa..1f53f5dd2d0 100644
--- a/addons/account/static/src/xml/legacy_tax_totals.xml
+++ b/addons/account/static/src/xml/legacy_tax_totals.xml
@@ -4,7 +4,7 @@
     <t t-name="account.LegacyTaxGroupComponent" owl="1">
         <tr>
             <td class="o_td_label">
-                <label class="o_form_label o_tax_total_label" t-esc="props.taxGroup.tax_group_name"/>
+                <label class="o_form_label o_tax_total_label" t-out="props.taxGroup.tax_group_name"/>
             </td>
 
             <td>
@@ -44,7 +44,7 @@
                 <t t-foreach="totals.value.subtotals" t-as="subtotal" t-key="subtotal['name']">
                     <tr>
                         <td class="o_td_label">
-                            <label class="o_form_label o_tax_total_label" t-esc="subtotal['name']"/>
+                            <label class="o_form_label o_tax_total_label" t-out="subtotal['name']"/>
                         </td>
 
                         <td>
diff --git a/addons/account/views/account_account_views.xml b/addons/account/views/account_account_views.xml
index c6966016367..911bd57c607 100644
--- a/addons/account/views/account_account_views.xml
+++ b/addons/account/views/account_account_views.xml
@@ -123,11 +123,11 @@
                                         <strong><field name="name"/></strong>
                                     </div>
                                     <div class="col-6 text-end">
-                                        <span class="badge rounded-pill"><t t-esc="record.code.value"/></span>
+                                        <span class="badge rounded-pill"><t t-out="record.code.value"/></span>
                                     </div>
                                 </div>
                                 <div>
-                                    <strong>Type: </strong><t t-esc="record.account_type"/>
+                                    <strong>Type: </strong><t t-out="record.account_type"/>
                                 </div>
                             </div>
                         </t>
diff --git a/addons/account/views/account_journal_dashboard_view.xml b/addons/account/views/account_journal_dashboard_view.xml
index 4355a305763..81356dc1600 100644
--- a/addons/account/views/account_journal_dashboard_view.xml
+++ b/addons/account/views/account_journal_dashboard_view.xml
@@ -256,10 +256,10 @@
                             <t t-if="dashboard.number_to_check > 0">
                                 <div class="row">
                                     <div class="col overflow-hidden text-start">
-                                        <a type="object" name="open_action" context="{'action_name': 'action_move_journal_line', 'search_default_to_check': True}"><t t-esc="dashboard.number_to_check"/> to check</a>
+                                        <a type="object" name="open_action" context="{'action_name': 'action_move_journal_line', 'search_default_to_check': True}"><t t-out="dashboard.number_to_check"/> to check</a>
                                     </div>
                                     <div class="col-auto text-end">
-                                        <span><t t-esc="dashboard.to_check_balance"/></span>
+                                        <span><t t-out="dashboard.to_check_balance"/></span>
                                     </div>
                                 </div>
                             </t>
@@ -290,7 +290,7 @@
                                     <span title="Balance in General Ledger">Balance in GL</span>
                                 </div>
                                 <div class="col-auto text-end">
-                                    <span><t t-esc="dashboard.account_balance"/></span>
+                                    <span><t t-out="dashboard.account_balance"/></span>
                                 </div>
                             </div>
                             <div class="row" t-if="dashboard.nb_lines_outstanding_pay_account_balance > 0">
@@ -298,7 +298,7 @@
                                     <span title="Outstanding Payments/Receipts">Outstanding Payments/Receipts</span>
                                 </div>
                                 <div class="col-auto text-end">
-                                    <span><t t-esc="dashboard.outstanding_pay_account_balance"/></span>
+                                    <span><t t-out="dashboard.outstanding_pay_account_balance"/></span>
                                 </div>
                             </div>
                             <t t-if="dashboard.has_at_least_one_statement and dashboard.account_balance != dashboard.last_balance">
@@ -307,7 +307,7 @@
                                         <span title="Latest Statement">Latest Statement</span>
                                     </div>
                                     <div class="col-auto text-end">
-                                        <span><t t-esc="dashboard.last_balance"/></span>
+                                        <span><t t-out="dashboard.last_balance"/></span>
                                     </div>
                                 </div>
                             </t>
@@ -341,48 +341,48 @@
                             <div class="row" t-if="dashboard.number_draft">
                                 <div class="col overflow-hidden text-start">
                                     <a type="object" name="open_action" context="{'search_default_draft': '1'}">
-                                        <span t-if="journal_type == 'sale'" title="Invoices to Validate"><t t-esc="dashboard.number_draft"/> Invoices to Validate</span>
-                                        <span t-if="journal_type == 'purchase'" title="Bills to Validate"><t t-esc="dashboard.number_draft"/> Bills to Validate</span>
+                                        <span t-if="journal_type == 'sale'" title="Invoices to Validate"><t t-out="dashboard.number_draft"/> Invoices to Validate</span>
+                                        <span t-if="journal_type == 'purchase'" title="Bills to Validate"><t t-out="dashboard.number_draft"/> Bills to Validate</span>
                                     </a>
                                 </div>
                                 <div class="col-auto text-end">
-                                    <span><t t-esc="dashboard.sum_draft"/></span>
+                                    <span><t t-out="dashboard.sum_draft"/></span>
                                 </div>
                             </div>
                             <div class="row" t-if="dashboard.number_waiting">
                                 <div class="col overflow-hidden text-start">
                                     <a type="object" t-if="journal_type == 'sale'" name="open_action"
                                     context="{'search_default_open':1, 'search_default_posted':1, 'search_default_partial': 1}" id="account_dashboard_sale_pay_link">
-                                        <t t-esc="dashboard.number_waiting"/> Unpaid Invoices
+                                        <t t-out="dashboard.number_waiting"/> Unpaid Invoices
                                     </a>
 
                                     <a type="object" t-if="journal_type == 'purchase'" name="open_action"
                                     context="{'search_default_open':1, 'search_default_posted':1, 'search_default_partial': 1}" id="account_dashboard_purchase_pay_link">
-                                        <t t-esc="dashboard.number_waiting"/> Bills to Pay
+                                        <t t-out="dashboard.number_waiting"/> Bills to Pay
                                     </a>
                                 </div>
                                 <div class="col-auto text-end">
-                                    <span><t t-esc="dashboard.sum_waiting"/></span>
+                                    <span><t t-out="dashboard.sum_waiting"/></span>
                                 </div>
                             </div>
                             <div class="row" t-if="dashboard.number_late">
                                 <div class="col overflow-hidden text-start">
                                     <a type="object" name="open_action" context="{'search_default_late': '1'}">
-                                        <span t-if="journal_type == 'sale'" title="Late Invoices"><t t-esc="dashboard.number_late"/> Late Invoices</span>
-                                        <span t-if="journal_type == 'purchase'" title="Late Bills"><t t-esc="dashboard.number_late"/> Late Bills</span>
+                                        <span t-if="journal_type == 'sale'" title="Late Invoices"><t t-out="dashboard.number_late"/> Late Invoices</span>
+                                        <span t-if="journal_type == 'purchase'" title="Late Bills"><t t-out="dashboard.number_late"/> Late Bills</span>
                                     </a>
                                 </div>
                                 <div class="col-auto text-end">
-                                    <span><t t-esc="dashboard.sum_late"/></span>
+                                    <span><t t-out="dashboard.sum_late"/></span>
                                 </div>
                             </div>
                             <t t-if="dashboard.number_to_check > 0">
                                 <div class="row">
                                     <div class="col overflow-hidden text-start">
-                                        <a type="object" name="open_action" context="{'search_default_to_check': True}"><t t-esc="dashboard.number_to_check"/> to check</a>
+                                        <a type="object" name="open_action" context="{'search_default_to_check': True}"><t t-out="dashboard.number_to_check"/> to check</a>
                                     </div>
                                     <div class="col-auto text-end">
-                                        <span><t t-esc="dashboard.to_check_balance"/></span>
+                                        <span><t t-out="dashboard.to_check_balance"/></span>
                                     </div>
                                 </div>
                             </t>
diff --git a/addons/account/views/account_move_views.xml b/addons/account/views/account_move_views.xml
index 614f11eb237..e4c5e2c694d 100644
--- a/addons/account/views/account_move_views.xml
+++ b/addons/account/views/account_move_views.xml
@@ -530,7 +530,7 @@
                                         </strong>
                                     </div>
                                     <div class="col-6 text-end">
-                                        <strong><i class="fa fa-clock-o" aria-label="Date" role="img" title="Date"/> <t t-esc="record.date.value"/></strong>
+                                        <strong><i class="fa fa-clock-o" aria-label="Date" role="img" title="Date"/> <t t-out="record.date.value"/></strong>
                                     </div>
                                 </div>
                                 <div class="row">
@@ -935,23 +935,23 @@
                                                             <div class="col-10">
                                                                 <div class="row">
                                                                     <div class="col">
-                                                                        <strong t-esc="record.product_id.value"/>
+                                                                        <strong t-out="record.product_id.value"/>
                                                                     </div>
                                                                     <div class="col-auto">
                                                                         <strong class="float-end text-end">
-                                                                            <t t-esc="record.price_subtotal.value" groups="account.group_show_line_subtotals_tax_excluded"/>
-                                                                            <t t-esc="record.price_total.value" groups="account.group_show_line_subtotals_tax_included"/>
+                                                                            <t t-out="record.price_subtotal.value" groups="account.group_show_line_subtotals_tax_excluded"/>
+                                                                            <t t-out="record.price_total.value" groups="account.group_show_line_subtotals_tax_included"/>
                                                                         </strong>
                                                                     </div>
                                                                 </div>
                                                                 <div class="text-muted">
                                                                     Quantity:
-                                                                    <t t-esc="record.quantity.value"/>
-                                                                    <t t-esc="record.product_uom_id.value"/>
+                                                                    <t t-out="record.quantity.value"/>
+                                                                    <t t-out="record.product_uom_id.value"/>
                                                                 </div>
                                                                 <div class="text-muted">
                                                                     Unit Price:
-                                                                    <t t-esc="record.price_unit.value"/>
+                                                                    <t t-out="record.price_unit.value"/>
                                                                 </div>
                                                             </div>
                                                         </div>
@@ -959,7 +959,7 @@
                                                     <t t-if="record.display_type.raw_value === 'line_section' || record.display_type.raw_value === 'line_note'">
                                                         <div class="row">
                                                             <div class="col-12">
-                                                                <t t-esc="record.name.value"/>
+                                                                <t t-out="record.name.value"/>
                                                             </div>
                                                         </div>
                                                     </t>
diff --git a/addons/account/views/account_payment_term_views.xml b/addons/account/views/account_payment_term_views.xml
index 5ace9352f8b..ac317cbd4b4 100644
--- a/addons/account/views/account_payment_term_views.xml
+++ b/addons/account/views/account_payment_term_views.xml
@@ -87,7 +87,7 @@
                     <templates>
                         <t t-name="kanban-box">
                             <div t-attf-class="oe_kanban_global_click">
-                                <div><strong class="o_kanban_record_title"><t t-esc="record.name.value"/></strong></div>
+                                <div><strong class="o_kanban_record_title"><t t-out="record.name.value"/></strong></div>
                                 <div t-if="!widget.isHtmlEmpty(record.note.raw_value)"><t t-out="record.note.value"/></div>
                             </div>
                         </t>
diff --git a/addons/account/views/account_payment_view.xml b/addons/account/views/account_payment_view.xml
index 1e0b5ec945a..917312683fe 100644
--- a/addons/account/views/account_payment_view.xml
+++ b/addons/account/views/account_payment_view.xml
@@ -67,7 +67,7 @@
                                         <strong><span><field name="name"/></span></strong>
                                     </div>
                                     <div class="col-6 text-end">
-                                        <strong><i class="fa fa-clock-o" role="img" aria-label="Date" title="Date"/> <t t-esc="record.date.value"/></strong>
+                                        <strong><i class="fa fa-clock-o" role="img" aria-label="Date" title="Date"/> <t t-out="record.date.value"/></strong>
                                     </div>
                                 </div>
                                 <div class="row">
diff --git a/addons/account/views/account_portal_templates.xml b/addons/account/views/account_portal_templates.xml
index 15ab3bf301d..407e4ef6e89 100644
--- a/addons/account/views/account_portal_templates.xml
+++ b/addons/account/views/account_portal_templates.xml
@@ -6,7 +6,7 @@
                 <t t-else="">Invoices &amp; Bills</t>
             </li>
             <li t-if="invoice" class="breadcrumb-item active">
-                <t t-esc="invoice.name" t-if="invoice.name != '/'"/>
+                <t t-out="invoice.name" t-if="invoice.name != '/'"/>
                 <t t-else=""><em>Draft Invoice</em></t>
             </li>
         </xpath>
@@ -47,7 +47,7 @@
                     <tr>
                         <td>
                             <a t-att-href="invoice.get_portal_url()" t-att-title="invoice.name">
-                                <t t-esc="invoice.name" t-if="invoice.name != '/'"/>
+                                <t t-out="invoice.name" t-if="invoice.name != '/'"/>
                                 <em t-else="">Draft Invoice</em>
                             </a>
                         </td>
@@ -67,7 +67,7 @@
                                 <span class="badge rounded-pill text-bg-warning"><i class="fa fa-fw fa-remove" aria-label="Cancelled" title="Cancelled" role="img"></i><span class="d-none d-md-inline"> Cancelled</span></span>
                             </t>
                         </td>
-                        <td class="text-end"><span t-esc="-invoice.amount_residual if invoice.move_type == 'out_refund' else invoice.amount_residual" t-options='{"widget": "monetary", "display_currency": invoice.currency_id}'/></td>
+                        <td class="text-end"><span t-out="-invoice.amount_residual if invoice.move_type == 'out_refund' else invoice.amount_residual" t-options='{"widget": "monetary", "display_currency": invoice.currency_id}'/></td>
                     </tr>
                 </t>
             </tbody>
diff --git a/addons/account/views/account_tax_views.xml b/addons/account/views/account_tax_views.xml
index 9b0303b789f..9c433b95829 100644
--- a/addons/account/views/account_tax_views.xml
+++ b/addons/account/views/account_tax_views.xml
@@ -73,11 +73,11 @@
                             <div t-attf-class="oe_kanban_card oe_kanban_global_click">
                                 <div class="row mb4">
                                     <div class="col-6">
-                                        <strong><span><t t-esc="record.name.value"/></span></strong>
+                                        <strong><span><t t-out="record.name.value"/></span></strong>
                                     </div>
                                     <div class="col-6 text-end">
-                                        <span class="badge rounded-pill"><t t-esc="record.type_tax_use.value"/></span>
-                                        <span class="badge rounded-pill"><t t-esc="record.tax_scope.value"/></span>
+                                        <span class="badge rounded-pill"><t t-out="record.type_tax_use.value"/></span>
+                                        <span class="badge rounded-pill"><t t-out="record.tax_scope.value"/></span>
                                     </div>
                                 </div>
                             </div>
diff --git a/addons/account/views/bill_preview_template.xml b/addons/account/views/bill_preview_template.xml
index b342ba0fad3..e82d2b4671d 100644
--- a/addons/account/views/bill_preview_template.xml
+++ b/addons/account/views/bill_preview_template.xml
@@ -27,13 +27,13 @@
                                     <div  style="width:50%; display:inline-block;">
                                         <address class="mb-0" itemscope="itemscope" itemtype="http://schema.org/Organization" style="width:100%">
                                             <div>
-                                                <span itemprop="name"><t t-esc="company_name"/></span>
+                                                <span itemprop="name"><t t-out="company_name"/></span>
                                             </div>
                                             <div itemprop="address" itemscope="itemscope" itemtype="http://schema.org/PostalAddress">
                                                 <div class="d-flex align-items-baseline">
                                                     <span class="w-100 o_force_ltr d-block" itemprop="streetAddress">
                                                         <t t-foreach="company_street_address" t-as="line">
-                                                            <t t-esc="line"/><br/>
+                                                            <t t-out="line"/><br/>
                                                         </t>
                                                     </span>
                                                 </div>
@@ -43,17 +43,17 @@
                                 </div>
                             </div>
                             <div class="pt-3" style="margin-top: 32px;">
-                                <h2><t t-esc="invoice_name"/></h2>
+                                <h2><t t-out="invoice_name"/></h2>
                                 <div id="dates" class="page"  style="margin-top: 28px !important;">
                                     <div style="width:25%; display:inline-block;">
                                         <strong>Invoice Date:</strong>
-                                        <p class="m-0"><t t-esc="invoice_date"/></p>
+                                        <p class="m-0"><t t-out="invoice_date"/></p>
                                     </div>
 
                                     <div  style="width:25%; display:inline-block;">
                                         <div class="mb-0" itemscope="itemscope" itemtype="http://schema.org/Organization" style="width:100%">
                                                 <strong>Due Date:</strong>
-                                                <p class="m-0"><t t-esc="invoice_due_date"/></p>
+                                                <p class="m-0"><t t-out="invoice_due_date"/></p>
                                         </div>
                                     </div>
                                 </div>
@@ -126,7 +126,7 @@
                                     </div>
                                 </div>
                                 <div class="mt-4">
-                                    <p>Please use the following communication for your payment : <b><t t-esc="invoice_ref"/></b></p>
+                                    <p>Please use the following communication for your payment : <b><t t-out="invoice_ref"/></b></p>
                                     <p>Payment terms: 30 Days</p>
                                 </div>
                             </div>
diff --git a/addons/account/views/report_invoice.xml b/addons/account/views/report_invoice.xml
index 9c53d4a121d..a88cbd59e40 100644
--- a/addons/account/views/report_invoice.xml
+++ b/addons/account/views/report_invoice.xml
@@ -19,7 +19,7 @@
                             <t t-set="address">
                                 <address class="mb-0" t-field="o.partner_id" t-options='{"widget": "contact", "fields": ["address", "name"], "no_marker": True}'/>
                                 <div t-if="o.partner_id.vat">
-                                    <t t-if="o.company_id.account_fiscal_country_id.vat_label" t-esc="o.company_id.account_fiscal_country_id.vat_label" id="inv_tax_id_label"/>
+                                    <t t-if="o.company_id.account_fiscal_country_id.vat_label" t-out="o.company_id.account_fiscal_country_id.vat_label" id="inv_tax_id_label"/>
                                     <t t-else="">Tax ID</t>: <span t-field="o.partner_id.vat"/>
                                 </div>
                             </t>
@@ -30,7 +30,7 @@
                         <t t-set="address">
                             <address class="mb-0" t-field="o.partner_id" t-options='{"widget": "contact", "fields": ["address", "name"], "no_marker": True}'/>
                             <div t-if="o.partner_id.vat">
-                                <t t-if="o.company_id.account_fiscal_country_id.vat_label" t-esc="o.company_id.account_fiscal_country_id.vat_label" id="inv_tax_id_label"/>
+                                <t t-if="o.company_id.account_fiscal_country_id.vat_label" t-out="o.company_id.account_fiscal_country_id.vat_label" id="inv_tax_id_label"/>
                                 <t t-else="">Tax ID</t>: <span t-field="o.partner_id.vat"/>
                             </div>
                         </t>
@@ -41,7 +41,7 @@
                         <t t-set="address">
                             <address class="mb-0" t-field="o.partner_id" t-options='{"widget": "contact", "fields": ["address", "name"], "no_marker": True}'/>
                             <div t-if="o.partner_id.vat">
-                                <t t-if="o.company_id.account_fiscal_country_id.vat_label" t-esc="o.company_id.account_fiscal_country_id.vat_label" id="inv_tax_id_label"/>
+                                <t t-if="o.company_id.account_fiscal_country_id.vat_label" t-out="o.company_id.account_fiscal_country_id.vat_label" id="inv_tax_id_label"/>
                                 <t t-else="">Tax ID</t>: <span t-field="o.partner_id.vat"/>
                             </div>
                         </t>
@@ -126,7 +126,7 @@
                                                 <span class="text-nowrap" t-field="line.discount"/>
                                             </td>
                                             <td t-attf-class="text-start {{ 'd-none d-md-table-cell' if report_type == 'html' else '' }}">
-                                                <span t-esc="', '.join(map(lambda x: (x.description or x.name), line.tax_ids))" id="line_tax_ids"/>
+                                                <span t-out="', '.join(map(lambda x: (x.description or x.name), line.tax_ids))" id="line_tax_ids"/>
                                             </td>
                                             <td class="text-end o_price_total">
                                                 <span class="text-nowrap" t-field="line.price_subtotal" groups="account.group_show_line_subtotals_tax_excluded"/>
@@ -152,7 +152,7 @@
                                             <td colspan="99">
                                                 <strong class="mr16">Subtotal</strong>
                                                 <span
-                                                    t-esc="current_subtotal"
+                                                    t-out="current_subtotal"
                                                     t-options='{"widget": "monetary", "display_currency": o.currency_id}'
                                                 />
                                             </td>
@@ -178,10 +178,10 @@
                                             <t t-foreach="payments_vals" t-as="payment_vals">
                                                 <tr t-if="payment_vals['is_exchange'] == 0">
                                                     <td>
-                                                        <i class="oe_form_field text-end oe_payment_label">Paid on <t t-esc="payment_vals['date']" t-options='{"widget": "date"}'/></i>
+                                                        <i class="oe_form_field text-end oe_payment_label">Paid on <t t-out="payment_vals['date']" t-options='{"widget": "date"}'/></i>
                                                     </td>
                                                     <td class="text-end">
-                                                        <span t-esc="payment_vals['amount']" t-options='{"widget": "monetary", "display_currency": o.currency_id}'/>
+                                                        <span t-out="payment_vals['amount']" t-options='{"widget": "monetary", "display_currency": o.currency_id}'/>
                                                     </td>
                                                 </tr>
                                             </t>
@@ -211,22 +211,22 @@
                                 <t t-if="len(payment_term_details) == 1 and payment_term_details[0].get('discount_date')">
                                     <td>
                                         <span t-options='{"widget": "monetary", "display_currency": o.currency_id}'
-                                              t-esc="payment_term_details[0].get('discount_amount_currency')"/> due if paid before
-                                        <span t-esc="payment_term_details[0].get('discount_date')"/>
+                                              t-out="payment_term_details[0].get('discount_amount_currency')"/> due if paid before
+                                        <span t-out="payment_term_details[0].get('discount_date')"/>
                                     </td>
                                 </t>
 
                                 <t t-set="i" t-value="1"/>
                                 <t t-if="len(payment_term_details) > 1" t-foreach="payment_term_details" t-as="term">
                                     <tr>
-                                        <span t-esc="i"/> - Installment of
-                                        <td t-options='{"widget": "monetary", "display_currency": o.currency_id}' t-esc="term.get('amount')" class="text-end"/>
+                                        <span t-out="i"/> - Installment of
+                                        <td t-options='{"widget": "monetary", "display_currency": o.currency_id}' t-out="term.get('amount')" class="text-end"/>
                                         <span> due on </span>
-                                        <td t-esc="term.get('date')" class="text-start"/>
+                                        <td t-out="term.get('date')" class="text-start"/>
                                         <td t-if="term.get('discount_date')" class="text-end">(
                                             <span t-options='{"widget": "monetary", "display_currency": o.currency_id}'
-                                                  t-esc="term.get('discount_amount_currency')"/> if paid before
-                                            <span t-esc="term.get('discount_date')"/>)
+                                                  t-out="term.get('discount_amount_currency')"/> if paid before
+                                            <span t-out="term.get('discount_date')"/>)
                                         </td>
                                         <br/>
                                     </tr>
@@ -283,12 +283,12 @@
             -->
             <t t-foreach="tax_totals['subtotals']" t-as="subtotal">
                 <tr class="border-black o_subtotal">
-                    <td><strong t-esc="subtotal['name']"/></td>
+                    <td><strong t-out="subtotal['name']"/></td>
 
                     <td class="text-end">
                         <span
                             t-att-class="oe_subtotal_footer_separator"
-                            t-esc="subtotal['formatted_amount']"
+                            t-out="subtotal['formatted_amount']"
                         />
                     </td>
                 </tr>
@@ -301,7 +301,7 @@
             <tr class="border-black o_total">
                 <td><strong>Total</strong></td>
                 <td class="text-end">
-                    <span t-esc="tax_totals['formatted_amount_total']"/>
+                    <span t-out="tax_totals['formatted_amount_total']"/>
                 </td>
             </tr>
         </template>
@@ -318,19 +318,19 @@
                 <tr>
                     <t t-if="tax_totals['display_tax_base']">
                         <td>
-                            <span t-esc="amount_by_group['tax_group_name']"/>
+                            <span t-out="amount_by_group['tax_group_name']"/>
                             <span class="text-nowrap"> on
-                                <t t-esc="amount_by_group['formatted_tax_group_base_amount']"/>
+                                <t t-out="amount_by_group['formatted_tax_group_base_amount']"/>
                             </span>
                         </td>
                         <td class="text-end o_price_total">
-                            <span class="text-nowrap" t-esc="amount_by_group['formatted_tax_group_amount']"/>
+                            <span class="text-nowrap" t-out="amount_by_group['formatted_tax_group_amount']"/>
                         </td>
                     </t>
                     <t t-else="">
-                        <td><span class="text-nowrap" t-esc="amount_by_group['tax_group_name']"/></td>
+                        <td><span class="text-nowrap" t-out="amount_by_group['tax_group_name']"/></td>
                         <td class="text-end o_price_total">
-                            <span class="text-nowrap" t-esc="amount_by_group['formatted_tax_group_amount']" />
+                            <span class="text-nowrap" t-out="amount_by_group['formatted_tax_group_amount']" />
                         </td>
                     </t>
                 </tr>
diff --git a/addons/account/views/report_payment_receipt_templates.xml b/addons/account/views/report_payment_receipt_templates.xml
index 4886204d7e7..b9773c9ff52 100644
--- a/addons/account/views/report_payment_receipt_templates.xml
+++ b/addons/account/views/report_payment_receipt_templates.xml
@@ -74,8 +74,8 @@
                                     <t t-set="currencyPayment" t-value="payment.currency_id"/>
                                     <t t-set="currencyInvoice" t-value="inv.currency_id"/>
                                     <!-- Fill the column "Amount In Currency" only if necessary -->
-                                    <td t-if="otherCurrency" class="text-end"><span t-if="currencyPayment != currencyInvoice" t-esc="amountPayment" t-options="{'widget': 'monetary', 'display_currency': currencyPayment}"/></td>
-                                    <td class="text-end"><span t-esc="amountInvoice" t-options="{'widget': 'monetary', 'display_currency': currencyInvoice}"/></td>
+                                    <td t-if="otherCurrency" class="text-end"><span t-if="currencyPayment != currencyInvoice" t-out="amountPayment" t-options="{'widget': 'monetary', 'display_currency': currencyPayment}"/></td>
+                                    <td class="text-end"><span t-out="amountInvoice" t-options="{'widget': 'monetary', 'display_currency': currencyInvoice}"/></td>
                                 </tr>
                                 <!-- BALANCE -->
                                 <tr>
diff --git a/addons/account/views/report_statement.xml b/addons/account/views/report_statement.xml
index 4dc9f1855d5..2c884b9c764 100644
--- a/addons/account/views/report_statement.xml
+++ b/addons/account/views/report_statement.xml
@@ -60,7 +60,7 @@
                                                     </td>
                                                     <td class="p-0">
                                                         <strong>
-                                                            <span t-esc="o.line_ids and o.line_ids.sorted(lambda line: line.date)[0].date" t-options='{"widget": "date"}'/>
+                                                            <span t-out="o.line_ids and o.line_ids.sorted(lambda line: line.date)[0].date" t-options='{"widget": "date"}'/>
                                                         </strong>
                                                     </td>
                                                     <td class="text-end p-0">
@@ -75,7 +75,7 @@
                                                     </td>
                                                     <td class="p-0">
                                                         <strong>
-                                                            <span t-esc="o.line_ids and o.line_ids.sorted(lambda line: line.date)[-1].date" t-options='{"widget": "date"}'/>
+                                                            <span t-out="o.line_ids and o.line_ids.sorted(lambda line: line.date)[-1].date" t-options='{"widget": "date"}'/>
                                                         </strong>
                                                     </td>
                                                     <td class="text-end p-0">
diff --git a/addons/account/views/terms_template.xml b/addons/account/views/terms_template.xml
index ed888dc956b..6d033e689a6 100644
--- a/addons/account/views/terms_template.xml
+++ b/addons/account/views/terms_template.xml
@@ -34,22 +34,22 @@
                     The client explicitly waives its own standard terms and conditions, even if these were drawn up after these standard terms and conditions of sale. In order to be valid, any derogation must be expressly agreed to in advance in writing.
                 </li>
                 <li>
-                    Our invoices are payable within 21 working days, unless another payment timeframe is indicated on either the invoice or the order. In the event of non-payment by the due date, <t t-esc="company_name"/> reserves the right to request a fixed interest payment amounting to 10% of the sum remaining due. <t t-esc="company_name"/> will be authorized to suspend any provision of services without prior warning in the event of late payment.
+                    Our invoices are payable within 21 working days, unless another payment timeframe is indicated on either the invoice or the order. In the event of non-payment by the due date, <t t-out="company_name"/> reserves the right to request a fixed interest payment amounting to 10% of the sum remaining due. <t t-out="company_name"/> will be authorized to suspend any provision of services without prior warning in the event of late payment.
                 </li>
                 <li>
-                    If a payment is still outstanding more than sixty (60) days after the due payment date, <t t-esc="company_name"/> reserves the right to call on the services of a debt recovery company. All legal expenses will be payable by the client.
+                    If a payment is still outstanding more than sixty (60) days after the due payment date, <t t-out="company_name"/> reserves the right to call on the services of a debt recovery company. All legal expenses will be payable by the client.
                 </li>
                 <li>
-                    Certain countries apply withholding at source on the amount of invoices, in accordance with their internal legislation. Any withholding at source will be paid by the client to the tax authorities. Under no circumstances can <t t-esc="company_name"/> become involved in costs related to a country's legislation. The amount of the invoice will therefore be due to <t t-esc="company_name"/> in its entirety and does not include any costs relating to the legislation of the country in which the client is located.
+                    Certain countries apply withholding at source on the amount of invoices, in accordance with their internal legislation. Any withholding at source will be paid by the client to the tax authorities. Under no circumstances can <t t-out="company_name"/> become involved in costs related to a country's legislation. The amount of the invoice will therefore be due to <t t-out="company_name"/> in its entirety and does not include any costs relating to the legislation of the country in which the client is located.
                 </li>
                 <li>
-                    <t t-esc="company_name"/> undertakes to do its best to supply performant services in due time in accordance with the agreed timeframes. However, none of its obligations can be considered as being an obligation to achieve results. <t t-esc="company_name"/> cannot under any circumstances, be required by the client to appear as a third party in the context of any claim for damages filed against the client by an end consumer.
+                    <t t-out="company_name"/> undertakes to do its best to supply performant services in due time in accordance with the agreed timeframes. However, none of its obligations can be considered as being an obligation to achieve results. <t t-out="company_name"/> cannot under any circumstances, be required by the client to appear as a third party in the context of any claim for damages filed against the client by an end consumer.
                 </li>
                 <li>
-                    In order for it to be admissible, <t t-esc="company_name"/> must be notified of any claim by means of a letter sent by recorded delivery to its registered office within 8 days of the delivery of the goods or the provision of the services.
+                    In order for it to be admissible, <t t-out="company_name"/> must be notified of any claim by means of a letter sent by recorded delivery to its registered office within 8 days of the delivery of the goods or the provision of the services.
                 </li>
                 <li>
-                    All our contractual relations will be governed exclusively by <t t-esc="company_country"/> law.
+                    All our contractual relations will be governed exclusively by <t t-out="company_country"/> law.
                 </li>
             </ol>
         </div>
diff --git a/addons/account_check_printing/views/account_journal_views.xml b/addons/account_check_printing/views/account_journal_views.xml
index 2c89c35e33c..5290f0cd835 100644
--- a/addons/account_check_printing/views/account_journal_views.xml
+++ b/addons/account_check_printing/views/account_journal_views.xml
@@ -10,7 +10,7 @@
                         <div class="row">
                             <div class="col-12">
                                 <a type="object" name="action_checks_to_print">
-                                    <t t-esc="dashboard.num_checks_to_print"/>
+                                    <t t-out="dashboard.num_checks_to_print"/>
                                     <t t-if="dashboard.num_checks_to_print == 1">Check to print</t>
                                     <t t-if="dashboard.num_checks_to_print != 1">Checks to print</t>
                                 </a>
diff --git a/addons/account_edi_ubl_cii/data/cii_22_templates.xml b/addons/account_edi_ubl_cii/data/cii_22_templates.xml
index d0c51fcb049..6b001fd7a4f 100644
--- a/addons/account_edi_ubl_cii/data/cii_22_templates.xml
+++ b/addons/account_edi_ubl_cii/data/cii_22_templates.xml
@@ -23,10 +23,10 @@
                             t-if="line.product_id and line.product_id.default_code"
                             t-out="line.product_id.default_code"/>
                         <!-- TODO:
-                        <ram:Name t-esc="line.product_id.name or line.name"/>
-                        <ram:Description t-esc="line.name" t-if="line.name != line.product_id.name"/>
+                        <ram:Name t-out="line.product_id.name or line.name"/>
+                        <ram:Description t-out="line.name" t-if="line.name != line.product_id.name"/>
                         -->
-                        <ram:Name t-esc="line.name"/>
+                        <ram:Name t-out="line.name"/>
                     </ram:SpecifiedTradeProduct>
 
                     <!-- Amounts. -->
@@ -99,12 +99,12 @@
                 </ram:SpecifiedLegalOrganization>
 
                 <ram:DefinedTradeContact t-if="not hide_dtc">
-                    <ram:PersonName t-esc="partner.name"/>
+                    <ram:PersonName t-out="partner.name"/>
                     <ram:TelephoneUniversalCommunication t-if="partner.phone or partner.mobile">
-                        <ram:CompleteNumber t-esc="partner.phone or partner.mobile"/>
+                        <ram:CompleteNumber t-out="partner.phone or partner.mobile"/>
                     </ram:TelephoneUniversalCommunication>
                     <ram:EmailURIUniversalCommunication t-if="partner.email">
-                        <ram:URIID schemeID='SMTP' t-esc="partner.email"/>
+                        <ram:URIID schemeID='SMTP' t-out="partner.email"/>
                     </ram:EmailURIUniversalCommunication>
                 </ram:DefinedTradeContact>
 
@@ -311,7 +311,7 @@
                     <rdf:Description xmlns:dc="http://purl.org/dc/elements/1.1/" rdf:about="">
                         <dc:title>
                             <rdf:Alt>
-                                <rdf:li t-att="{'xml:lang': 'x-default'}" t-esc="title"/>
+                                <rdf:li t-att="{'xml:lang': 'x-default'}" t-out="title"/>
                             </rdf:Alt>
                         </dc:title>
                         <dc:creator>
@@ -330,8 +330,8 @@
                     </rdf:Description>
                     <rdf:Description xmlns:xmp="http://ns.adobe.com/xap/1.0/" rdf:about="">
                         <xmp:CreatorTool>Odoo</xmp:CreatorTool>
-                        <xmp:CreateDate t-esc="date"/>
-                        <xmp:ModifyDate t-esc="date"/>
+                        <xmp:CreateDate t-out="date"/>
+                        <xmp:ModifyDate t-out="date"/>
                     </rdf:Description>
                     <rdf:Description xmlns:pdfaExtension="http://www.aiim.org/pdfa/ns/extension/"
                                      xmlns:pdfaSchema="http://www.aiim.org/pdfa/ns/schema#"
diff --git a/addons/account_payment/views/account_portal_templates.xml b/addons/account_payment/views/account_portal_templates.xml
index 42af0332453..9718830a5c6 100644
--- a/addons/account_payment/views/account_portal_templates.xml
+++ b/addons/account_payment/views/account_portal_templates.xml
@@ -111,7 +111,7 @@
                 There was an error processing your payment: transaction failed.<br />
                 <t t-set="tx_id" t-value="invoice.get_portal_last_transaction()"/>
                 <t t-if="tx_id and tx_id.state_message">
-                    <t t-esc="tx_id.state_message"/>
+                    <t t-out="tx_id.state_message"/>
                 </t>
             </t>
             <t t-if="error == 'pay_invoice_tx_token'">
@@ -127,7 +127,7 @@
                 <t t-set="payment_tx_id" t-value="invoice.get_portal_last_transaction()"/>
                 <span t-if='payment_tx_id.provider_id.sudo().done_msg' t-out="payment_tx_id.provider_id.sudo().done_msg"/>
                 <div t-if="payment_tx_id.provider_id.sudo().pending_msg and payment_tx_id.provider_code == 'custom' and invoice.ref">
-                    <b>Communication: </b><span t-esc='invoice.ref'/>
+                    <b>Communication: </b><span t-out='invoice.ref'/>
                 </div>
             </t>
             <t t-if="success == 'pay_invoice' and invoice.payment_state in ('paid', 'in_payment')">
diff --git a/addons/account_test/report/report_account_test_templates.xml b/addons/account_test/report/report_account_test_templates.xml
index 9ee84b08d17..1c31369fa7f 100644
--- a/addons/account_test/report/report_account_test_templates.xml
+++ b/addons/account_test/report/report_account_test_templates.xml
@@ -4,14 +4,14 @@
     <t t-call="web.html_container">
         <t t-call="web.internal_layout">
             <div class="page">
-                <h2>Accounting tests on <span t-esc="datetime.datetime.now().strftime('%Y-%m-%d %H:%M:%S')"/></h2>
+                <h2>Accounting tests on <span t-out="datetime.datetime.now().strftime('%Y-%m-%d %H:%M:%S')"/></h2>
                 <div t-foreach="docs" t-as="o">
                     <p>
                         <strong>Name:</strong> <span t-field="o.name"/><br/>
                         <strong>Description:</strong> <span t-field="o.desc"/>
                     </p>
                     <p t-foreach="execute_code(o.code_exec)" t-as="test_result">
-                        <span t-esc="test_result"/>
+                        <span t-out="test_result"/>
                     </p>
                 </div>
             </div>
diff --git a/addons/analytic/static/src/components/analytic_distribution/analytic_distribution.xml b/addons/analytic/static/src/components/analytic_distribution/analytic_distribution.xml
index 3c663852f11..067ff71aec1 100644
--- a/addons/analytic/static/src/components/analytic_distribution/analytic_distribution.xml
+++ b/addons/analytic/static/src/components/analytic_distribution/analytic_distribution.xml
@@ -29,7 +29,7 @@
                     <table class="o_list_table table table-sm table-hover o_analytic_table mb-2 table-borderless" t-attf-id="plan_{{plan.id}}">
                         <tr class="border-bottom">
                             <th class="o_analytic_account_name">
-                                <t t-esc="plan.name"/>
+                                <t t-out="plan.name"/>
                                 <t t-if="plan.account_count === 0"> (no accounts)</t>
                                 <span t-if="plan.applicability === 'mandatory'" t-attf-class="o_status d-inline-block o_analytic_status_{{groupStatus(plan.id)}}" t-att-title="statusDescription(plan.id)"/>
                             </th>
diff --git a/addons/analytic/views/analytic_line_views.xml b/addons/analytic/views/analytic_line_views.xml
index c1a543e4ce8..4c97ac0ccd4 100644
--- a/addons/analytic/views/analytic_line_views.xml
+++ b/addons/analytic/views/analytic_line_views.xml
@@ -134,15 +134,15 @@
                         <div t-attf-class="oe_kanban_card oe_kanban_global_click">
                             <div class="row">
                                 <div class="col-6">
-                                    <strong><span><t t-esc="record.name.value"/></span></strong>
+                                    <strong><span><t t-out="record.name.value"/></span></strong>
                                 </div>
                                 <div class="col-6 text-end">
-                                    <strong><t t-esc="record.date.value"/></strong>
+                                    <strong><t t-out="record.date.value"/></strong>
                                 </div>
                             </div>
                             <div class="row">
                                 <div class="col-6 text-muted">
-                                    <span><t t-esc="record.account_id.value"/></span>
+                                    <span><t t-out="record.account_id.value"/></span>
                                 </div>
                                 <div class="col-6">
                                     <span class="float-end text-end">
diff --git a/addons/l10n_ae/views/report_invoice_templates.xml b/addons/l10n_ae/views/report_invoice_templates.xml
index 6a936f2c287..685d49e3939 100644
--- a/addons/l10n_ae/views/report_invoice_templates.xml
+++ b/addons/l10n_ae/views/report_invoice_templates.xml
@@ -39,22 +39,22 @@
                    t-value="o.env['res.currency']._get_conversion_rate(o.currency_id, o.company_id.currency_id, o.company_id, o.invoice_date or datetime.date.today())"/>
                 <div name="exchange_rate" class="col-auto">
                     <strong>Exchange Rate</strong>
-                    <p class="m-0" t-esc="aed_rate" t-options='{"widget": "float", "precision": 5}'/>
+                    <p class="m-0" t-out="aed_rate" t-options='{"widget": "float", "precision": 5}'/>
                 </div>
                 <div name="aed_subtotal" class="col-auto">
                     <strong>Subtotal (AED)</strong>
-                    <p class="m-0" t-esc="o.amount_untaxed_signed"
+                    <p class="m-0" t-out="o.amount_untaxed_signed"
                        t-options='{"widget": "monetary", "display_currency": o.company_currency_id}'/>
                 </div>
                 <div name="aed_vat_amount" class="col-auto">
                     <strong>VAT Amount (AED)</strong>
                     <p class="m-0"
-                       t-esc="o.currency_id._convert(o.amount_tax, o.company_id.currency_id, o.company_id, o.invoice_date or datetime.date.today())"
+                       t-out="o.currency_id._convert(o.amount_tax, o.company_id.currency_id, o.company_id, o.invoice_date or datetime.date.today())"
                        t-options='{"widget": "monetary", "display_currency": o.company_currency_id}'/>
                 </div>
                 <div name="aed_total" class="col-auto">
                     <strong>Total (AED)</strong>
-                    <p class="m-0" t-esc="o.amount_total_signed"
+                    <p class="m-0" t-out="o.amount_total_signed"
                        t-options='{"widget": "monetary", "display_currency": o.company_currency_id}'/>
                 </div>
             </div>
diff --git a/addons/l10n_ar/views/report_invoice.xml b/addons/l10n_ar/views/report_invoice.xml
index aabed1a59d0..59a842bf983 100644
--- a/addons/l10n_ar/views/report_invoice.xml
+++ b/addons/l10n_ar/views/report_invoice.xml
@@ -11,16 +11,16 @@
                 <div name="center-upper" class="col-2 text-center" t-att-style="'color: %s;' % o.company_id.primary_color">
                     <span style="display: inline-block; text-align: center; line-height: 8px;">
                         <h1 style="line-height: 25px;">
-                            <strong><span t-esc="not pre_printed_report and document_letter or '&#160;'"/></strong>
+                            <strong><span t-out="not pre_printed_report and document_letter or '&#160;'"/></strong>
                         </h1>
-                        <span style="font-size: x-small;" t-esc="not pre_printed_report and document_legend or '&#160;'"/>
+                        <span style="font-size: x-small;" t-out="not pre_printed_report and document_legend or '&#160;'"/>
                     </span>
                 </div>
                 <div name="right-upper-side" class="col-5 text-end" style="padding-left: 0px;" t-if="not pre_printed_report">
 
                     <!-- (6) Titulo de Documento -->
                     <h4 t-att-style="'color: %s;' % o.company_id.primary_color"><strong>
-                        <span t-esc="report_name"/>
+                        <span t-out="report_name"/>
                     </strong></h4>
 
                 </div>
@@ -36,26 +36,26 @@
                         <br/>
                         <div></div>
                         <!-- we dont use the address widget as it adds a new line on the phone and we want to reduce at maximum lines qty -->
-                        <t t-esc="' - '.join([item for item in [
+                        <t t-out="' - '.join([item for item in [
                             ', '.join([item for item in [header_address.street, header_address.street2] if item]),
                             header_address.city,
                             header_address.state_id and header_address.state_id.name,
                             header_address.zip,
-                            header_address.country_id and header_address.country_id.name] if item])"/><span t-if="header_address.phone"> - </span><span t-if="header_address.phone" style="white-space: nowrap;" t-esc="'Tel: ' + header_address.phone"/>
+                            header_address.country_id and header_address.country_id.name] if item])"/><span t-if="header_address.phone"> - </span><span t-if="header_address.phone" style="white-space: nowrap;" t-out="'Tel: ' + header_address.phone"/>
                         <br/>
-                        <span t-att-style="'color: %s;' % o.company_id.primary_color" t-esc="' - '.join([item for item in [(header_address.website or '').replace('https://', '').replace('http://', ''), header_address.email] if item])"/>
+                        <span t-att-style="'color: %s;' % o.company_id.primary_color" t-out="' - '.join([item for item in [(header_address.website or '').replace('https://', '').replace('http://', ''), header_address.email] if item])"/>
                     </t>
                 </div>
                 <div class="col-6 text-end" style="padding-left: 0px;">
 
                     <t t-if="not pre_printed_report">
                         <!-- (7) Numero punto venta - (8) numero de documento -->
-                        <span t-att-style="'color: %s;' % o.company_id.secondary_color">Nro: </span><span t-esc="report_number"/>
+                        <span t-att-style="'color: %s;' % o.company_id.secondary_color">Nro: </span><span t-out="report_number"/>
                     </t>
                     <br/>
 
                     <!-- (9) Fecha -->
-                    <span t-att-style="'color: %s;' % o.company_id.secondary_color">Date: </span><span t-esc="report_date" t-options='{"widget": "date"}'/>
+                    <span t-att-style="'color: %s;' % o.company_id.secondary_color">Date: </span><span t-out="report_date" t-options='{"widget": "date"}'/>
 
                     <t t-if="not pre_printed_report">
                         <!-- (5) Condicion de IVA / Responsabilidad -->
@@ -65,7 +65,7 @@
 
                         <!-- (11) IIBB: -->
                         <!-- (12) Inicio de actividades -->
-                        <br/><span t-att-style="'color: %s;' % o.company_id.secondary_color">IIBB: </span><span t-esc="o.company_id.l10n_ar_gross_income_type == 'exempt' and 'Exento' or o.company_id.l10n_ar_gross_income_number"/><span t-att-style="'color: %s;' % o.company_id.secondary_color"> - Activities Start: </span><span t-field="o.company_id.l10n_ar_afip_start_date"/>
+                        <br/><span t-att-style="'color: %s;' % o.company_id.secondary_color">IIBB: </span><span t-out="o.company_id.l10n_ar_gross_income_type == 'exempt' and 'Exento' or o.company_id.l10n_ar_gross_income_number"/><span t-att-style="'color: %s;' % o.company_id.secondary_color"> - Activities Start: </span><span t-field="o.company_id.l10n_ar_afip_start_date"/>
                     </t>
 
                 </div>
@@ -119,7 +119,7 @@
         </t>
         <xpath expr="//span[@t-field='line.price_unit']" position="attributes">
             <attribute name="t-field"></attribute>
-            <attribute name="t-esc">l10n_ar_values['price_unit']</attribute>
+            <attribute name="t-out">l10n_ar_values['price_unit']</attribute>
             <attribute name="t-options">{"widget": "monetary", "display_currency": o.currency_id}</attribute>
         </xpath>
         <t t-set="current_subtotal" t-value="current_subtotal + line.price_subtotal" position="attributes">
@@ -135,13 +135,13 @@
         </xpath>
         <span t-field="line.price_subtotal" position="attributes">
             <attribute name="t-field"></attribute>
-            <attribute name="t-esc">l10n_ar_values['price_subtotal']</attribute>
+            <attribute name="t-out">l10n_ar_values['price_subtotal']</attribute>
             <attribute name="t-options">{"widget": "monetary", "display_currency": o.currency_id}</attribute>
         </span>
         <!-- if b2c we still wants the latam subtotal -->
         <span t-field="line.price_total" position="attributes">
             <attribute name="t-field"></attribute>
-            <attribute name="t-esc">l10n_ar_values['price_subtotal']</attribute>
+            <attribute name="t-out">l10n_ar_values['price_subtotal']</attribute>
             <attribute name="t-options">{"widget": "monetary", "display_currency": o.currency_id}</attribute>
         </span>
 
@@ -162,7 +162,7 @@
             <attribute name="t-if">not o._l10n_ar_include_vat()</attribute>
         </xpath>
         <span id="line_tax_ids" position="attributes">
-            <attribute name="t-esc">', '.join(map(lambda x: (x.description or x.name), line.tax_ids.filtered(lambda x: x.tax_group_id.l10n_ar_vat_afip_code)))</attribute>
+            <attribute name="t-out">', '.join(map(lambda x: (x.description or x.name), line.tax_ids.filtered(lambda x: x.tax_group_id.l10n_ar_vat_afip_code)))</attribute>
         </span>
 
         <!-- remove payment reference that is not used in Argentina -->
@@ -187,7 +187,7 @@
 
                     <!-- (17) CUIT -->
                     <t t-if="o.partner_id.vat and o.partner_id.l10n_latam_identification_type_id and o.partner_id.l10n_latam_identification_type_id.l10n_ar_afip_code != '99'">
-                        <br/><strong><t t-esc="o.partner_id.l10n_latam_identification_type_id.name or o.company_id.account_fiscal_country_id.vat_label" id="inv_tax_id_label"/>:</strong> <span t-esc="o.partner_id.l10n_ar_formatted_vat if o.partner_id.l10n_latam_identification_type_id.is_vat else o.partner_id.vat"/>
+                        <br/><strong><t t-out="o.partner_id.l10n_latam_identification_type_id.name or o.company_id.account_fiscal_country_id.vat_label" id="inv_tax_id_label"/>:</strong> <span t-out="o.partner_id.l10n_ar_formatted_vat if o.partner_id.l10n_latam_identification_type_id.is_vat else o.partner_id.vat"/>
                     </t>
 
                 </div>
@@ -236,12 +236,12 @@
                     <strong>Invoiced period: </strong><span t-field="o.l10n_ar_afip_service_start"/> to <span t-field="o.l10n_ar_afip_service_end"/>
                 </t>
                 <t t-if="o.currency_id != o.company_id.currency_id">
-                    <br/><strong>Currency: </strong><span t-esc="'%s - %s' % (o.currency_id.name, o.currency_id.currency_unit_label)"/>
+                    <br/><strong>Currency: </strong><span t-out="'%s - %s' % (o.currency_id.name, o.currency_id.currency_unit_label)"/>
                     <br/><strong>Exchange rate: </strong> <span t-field="o.l10n_ar_currency_rate"/>
                 </t>
                 <!-- Show CBU for FACTURA DE CREDITO ELECTRONICA MiPyMEs and NOTA DE DEBITO ELECTRONICA MiPyMEs -->
                 <t t-if="o.l10n_latam_document_type_id.code in ['201', '206', '211', '202', '207', '212'] and o.partner_bank_id">
-                    <br/><strong>CBU for payment: </strong><span t-esc="o.partner_bank_id.acc_number or '' if o.partner_bank_id.acc_type == 'cbu' else ''"/>
+                    <br/><strong>CBU for payment: </strong><span t-out="o.partner_bank_id.acc_number or '' if o.partner_bank_id.acc_type == 'cbu' else ''"/>
                 </t>
 
             </div>
@@ -251,7 +251,7 @@
          http://biblioteca.afip.gob.ar/dcp/LEY_C_027440_2018_05_09 article 5.f -->
         <xpath expr="//div[@id='total']/div/table" position="after">
             <t t-if="o.l10n_latam_document_type_id.code in ['201', '202', '203', '206', '207', '208', '211', '212', '213']">
-                <strong>Son: </strong><span t-esc="o.currency_id.with_context(lang='es_AR').amount_to_text(o.amount_total)"/>
+                <strong>Son: </strong><span t-out="o.currency_id.with_context(lang='es_AR').amount_to_text(o.amount_total)"/>
             </t>
         </xpath>
 
diff --git a/addons/l10n_ch/report/isr_report.xml b/addons/l10n_ch/report/isr_report.xml
index bf00b2e64c5..d87f7c227d4 100644
--- a/addons/l10n_ch/report/isr_report.xml
+++ b/addons/l10n_ch/report/isr_report.xml
@@ -42,7 +42,7 @@
                 <!-- since the body content take the whole page we need a way to add margin
                      back on content outside the ISR so it does not overlap with the header -->
                 <div id="content_outside_isr">
-                    <h1>ISR for invoice <t t-esc="invoice.name"/></h1>
+                    <h1>ISR for invoice <t t-out="invoice.name"/></h1>
                 </div>
 
                 <div id="isr" t-att-class="'isr-print-bank' if print_bank else None">
@@ -56,9 +56,9 @@
                         <t t-if="print_bank">
                             <div id="voucher-for-bank">
                                 <p t-if="not invoice.company_id.l10n_ch_isr_preprinted_bank">
-                                    <t t-esc="invoice.partner_bank_id.bank_id.name"/><br />
-                                    <t t-esc="invoice.partner_bank_id.bank_id.zip"/>
-                                    <t t-esc="invoice.partner_bank_id.bank_id.city"/>
+                                    <t t-out="invoice.partner_bank_id.bank_id.name"/><br />
+                                    <t t-out="invoice.partner_bank_id.bank_id.zip"/>
+                                    <t t-out="invoice.partner_bank_id.bank_id.city"/>
                                 </p>
                             </div>
                             <!--Zugunsten von/En faveur de/A favore di-->
@@ -68,8 +68,8 @@
                             <p id="voucher-for_address1" t-field="invoice.company_id.street"/>
                             <p id="voucher-for_address2" t-field="invoice.company_id.street2"/>
                             <p id="voucher-for_address3">
-                                <t t-esc="invoice.company_id.zip"/>
-                                <t t-esc="invoice.company_id.city"/>
+                                <t t-out="invoice.company_id.zip"/>
+                                <t t-out="invoice.company_id.city"/>
                             </p>
                         </div>
 
@@ -78,8 +78,8 @@
                             <p id="voucher-bank_ref" t-field="invoice.l10n_ch_isr_subscription_formatted"/>
                         </div>
 
-                        <p id="voucher-amount_units" t-esc="split_total_amount[0]"/>
-                        <p id="voucher-amount_cents" t-esc="split_total_amount[1]"/>
+                        <p id="voucher-amount_units" t-out="split_total_amount[0]"/>
+                        <p id="voucher-amount_cents" t-out="split_total_amount[1]"/>
 
                         <div id="voucher-by">
                             <!--Einbezahlt von/Versé par/Versato da-->
@@ -97,9 +97,9 @@
                         <t t-if="print_bank">
                             <div id="slip-for-bank">
                                 <p t-if="not invoice.company_id.l10n_ch_isr_preprinted_bank">
-                                    <t t-esc="invoice.partner_bank_id.bank_id.name"/><br />
-                                    <t t-esc="invoice.partner_bank_id.bank_id.zip"/>
-                                    <t t-esc="invoice.partner_bank_id.bank_id.city"/>
+                                    <t t-out="invoice.partner_bank_id.bank_id.name"/><br />
+                                    <t t-out="invoice.partner_bank_id.bank_id.zip"/>
+                                    <t t-out="invoice.partner_bank_id.bank_id.city"/>
                                 </p>
                             </div>
                             <!--Zugunsten von/En faveur de/A favore di-->
@@ -110,8 +110,8 @@
                             <p id="slip-for_address1" t-field="invoice.company_id.street"/>
                             <p id="slip-for_address2" t-field="invoice.company_id.street2"/>
                             <p id="slip-for_address3">
-                                <t t-esc="invoice.company_id.zip"/>
-                                <t t-esc="invoice.company_id.city"/>
+                                <t t-out="invoice.company_id.zip"/>
+                                <t t-out="invoice.company_id.city"/>
                             </p>
                         </div>
 
@@ -121,8 +121,8 @@
                             <p id="slip-bank_ref" t-field="invoice.l10n_ch_isr_subscription_formatted"/>
                         </div>
 
-                        <p id="slip-amount_units" t-esc="split_total_amount[0]"/>
-                        <p id="slip-amount_cents" t-esc="split_total_amount[1]"/>
+                        <p id="slip-amount_units" t-out="split_total_amount[0]"/>
+                        <p id="slip-amount_cents" t-out="split_total_amount[1]"/>
 
                         <div id="slip-reference">
                             <!--Referenz-Nr./N°de référence/N°di riferimento-->
@@ -137,7 +137,7 @@
                         <div id="slip-optical-line">
                             <!--Optical reference-->
                             <div t-attf-style="top: {{ invoice.company_id.l10n_ch_isr_scan_line_top }}mm; left: {{ invoice.company_id.l10n_ch_isr_scan_line_left }}mm;">
-                                <div t-foreach="invoice.l10n_ch_isr_optical_line" t-as="char" t-esc="char" t-attf-style="right: {{ round((char_size - char_index - 1) * 0.1, 1) }}in"/>
+                                <div t-foreach="invoice.l10n_ch_isr_optical_line" t-as="char" t-out="char" t-attf-style="right: {{ round((char_size - char_index - 1) * 0.1, 1) }}in"/>
                             </div>
                         </div>
                     </div>
diff --git a/addons/l10n_ch/report/swissqr_report.xml b/addons/l10n_ch/report/swissqr_report.xml
index 8419cc1ccc7..28a46d0a56a 100644
--- a/addons/l10n_ch/report/swissqr_report.xml
+++ b/addons/l10n_ch/report/swissqr_report.xml
@@ -26,7 +26,7 @@
                 <t t-set="is_scor" t-value="o.partner_bank_id._is_iso11649_reference(o.payment_reference)"/>
 
                 <div class="swissqr_page_title">
-                    <h1>QR-bill for invoice <t t-esc="o.name"/></h1>
+                    <h1>QR-bill for invoice <t t-out="o.name"/></h1>
                 </div>
 
                 <div class="swissqr_content_v2">
@@ -48,7 +48,7 @@
                                 <span t-field="o.partner_bank_id.acc_number" t-if="not o.partner_bank_id.l10n_ch_qr_iban"/>
                                 <span t-field="o.partner_bank_id.l10n_ch_qr_iban" t-if="o.partner_bank_id.l10n_ch_qr_iban"/>
                                 <br/>
-                                <span t-esc="o.partner_bank_id.acc_holder_name or o.company_id.name"/><br/>
+                                <span t-out="o.partner_bank_id.acc_holder_name or o.company_id.name"/><br/>
                                 <span t-field="o.company_id.street"/><br/>
                                 <span t-field="o.company_id.country_id.code"/>
                                 <span t-field="o.company_id.zip"/>
@@ -63,13 +63,13 @@
                             </t>
                             <t t-if="is_qrr">
                                 <div class="swissqr_text content">
-                                    <span t-esc="o.space_qrr_reference(o.payment_reference)"/><br/>
+                                    <span t-out="o.space_qrr_reference(o.payment_reference)"/><br/>
                                     <br/>
                                 </div>
                             </t>
                             <t t-if="is_scor">
                                 <div class="swissqr_text content">
-                                    <span t-esc="o.space_scor_reference(o.payment_reference)"/><br/>
+                                    <span t-out="o.space_scor_reference(o.payment_reference)"/><br/>
                                     <br/>
                                 </div>
                             </t>
@@ -103,7 +103,7 @@
                                         <span>Amount</span>
                                     </div>
                                     <div class="content">
-                                        <span t-esc="formated_amount"/>
+                                        <span t-out="formated_amount"/>
                                     </div>
                                 </div>
                             </div>
@@ -144,7 +144,7 @@
                                             <span>Amount</span><br/>
                                         </div>
                                         <div class="content">
-                                            <span t-esc="formated_amount"/>
+                                            <span t-out="formated_amount"/>
                                         </div>
                                     </div>
                                 </div>
@@ -160,7 +160,7 @@
                                 <span t-field="o.partner_bank_id.acc_number" t-if="not o.partner_bank_id.l10n_ch_qr_iban"/>
                                 <span t-field="o.partner_bank_id.l10n_ch_qr_iban" t-if="o.partner_bank_id.l10n_ch_qr_iban"/>
                                 <br/>
-                                <span t-esc="o.partner_bank_id.acc_holder_name or o.company_id.name"/><br/>
+                                <span t-out="o.partner_bank_id.acc_holder_name or o.company_id.name"/><br/>
                                 <span t-field="o.company_id.street"/><br/>
                                 <span t-field="o.company_id.country_id.code"/>
                                 <span t-field="o.company_id.zip"/>
@@ -175,13 +175,13 @@
                             </t>
                             <t t-if="is_qrr">
                                 <div class="swissqr_text content">
-                                    <span t-esc="o.space_qrr_reference(o.payment_reference)"/><br/>
+                                    <span t-out="o.space_qrr_reference(o.payment_reference)"/><br/>
                                     <br/>
                                 </div>
                             </t>
                             <t t-if="is_scor">
                                 <div class="swissqr_text content">
-                                    <span t-esc="o.space_scor_reference(o.payment_reference)"/><br/>
+                                    <span t-out="o.space_scor_reference(o.payment_reference)"/><br/>
                                     <br/>
                                 </div>
                             </t>
@@ -192,7 +192,7 @@
                                     <span>Additional information</span>
                                 </div>
                                 <div class="swissqr_text content">
-                                    <span t-esc="additional_info"/><br/>
+                                    <span t-out="additional_info"/><br/>
                                     <br/>
                                 </div>
                             </t>
diff --git a/addons/l10n_cl/views/report_invoice.xml b/addons/l10n_cl/views/report_invoice.xml
index 566b29d5742..92e32b06f15 100644
--- a/addons/l10n_cl/views/report_invoice.xml
+++ b/addons/l10n_cl/views/report_invoice.xml
@@ -25,7 +25,7 @@
                     <br/>
                     <span name="company_activity" class="fst-italic" t-field="o.company_id.report_header"/>
                     <div/>
-                    <t t-esc="' - '.join([item for item in [
+                    <t t-out="' - '.join([item for item in [
                         ', '.join([item for item in [header_address.street, header_address.street2] if item]),
                         header_address.city,
                         header_address.state_id and header_address.state_id.name,
@@ -35,10 +35,10 @@
                         <br/>
                     </span>
                     <span t-if="header_address.phone" style="white-space: nowrap;"
-                          t-esc="'Tel: ' + header_address.phone"/>
+                          t-out="'Tel: ' + header_address.phone"/>
                     <span t-if="header_address.website">
                         <span t-att-style="'color: %s;' % o.company_id.primary_color"
-                              t-esc="'- Web: %s' %' - '.join([item for item in [header_address.website.replace('https://', '').replace('http://', ''), header_address.email] if item])"/>
+                              t-out="'- Web: %s' %' - '.join([item for item in [header_address.website.replace('https://', '').replace('http://', ''), header_address.email] if item])"/>
                     </span>
                 </div>
                 <div name="right-upper-side" class="col-4">
@@ -50,12 +50,12 @@
                                         <strong t-att-style="'color: %s;' % o.company_id.primary_color">
                                             <br/>
                                             <span style="line-height: 180%;">RUT:</span>
-                                            <span t-esc="o.company_id.partner_id._format_dotted_vat_cl(o.company_id.partner_id.vat)"/>
+                                            <span t-out="o.company_id.partner_id._format_dotted_vat_cl(o.company_id.partner_id.vat)"/>
                                             <br/>
-                                            <span class="text-uppercase" t-esc="report_name"/>
+                                            <span class="text-uppercase" t-out="report_name"/>
                                             <br/>
                                             <span>Nº:</span>
-                                            <span style="line-height: 200%;" t-esc="report_number"/>
+                                            <span style="line-height: 200%;" t-out="report_number"/>
                                         </strong>
                                     </h6>
                                 </div>
@@ -80,7 +80,7 @@
                 <strong>
                     <span t-att-style="'color: %s;' % o.company_id.secondary_color">Date:</span>
                 </strong>
-                <span t-esc="o.invoice_date" t-options='{"widget": "date"}'/>
+                <span t-out="o.invoice_date" t-options='{"widget": "date"}'/>
                 <br/>
 
                 <strong>Customer:</strong>
@@ -89,25 +89,25 @@
 
                 <t t-if="o.partner_id.vat and o.partner_id.l10n_latam_identification_type_id">
                     <strong>
-                        <t t-esc="o.partner_id.l10n_latam_identification_type_id.name or o.company_id.account_fiscal_country_id.vat_label" id="inv_tax_id_label"/>:
+                        <t t-out="o.partner_id.l10n_latam_identification_type_id.name or o.company_id.account_fiscal_country_id.vat_label" id="inv_tax_id_label"/>:
                     </strong>
-                    <span t-esc="o.partner_id.vat"/>
+                    <span t-out="o.partner_id.vat"/>
                     <br/>
                 </t>
                 <strong>GIRO:</strong>
-                <span t-esc="o.partner_id.industry_id.name or ''"/>
+                <span t-out="o.partner_id.industry_id.name or ''"/>
                 <br/>
             </div>
             <div class="col-6">
                 <strong>Due Date:</strong>
-                <span t-esc="o.invoice_date_due" t-options='{"widget": "date"}'/>
+                <span t-out="o.invoice_date_due" t-options='{"widget": "date"}'/>
                 <br/>
                 <strong>Address:</strong>
                 <span t-field="o.partner_id"
                       t-options="{'widget': 'contact', 'fields': ['address'], 'no_marker': True}"/>
 
                 <strong>Payment Terms:</strong>
-                <span t-esc="o.invoice_payment_term_id.name or ''"/>
+                <span t-out="o.invoice_payment_term_id.name or ''"/>
 
 
                 <t t-if="o.invoice_incoterm_id">
@@ -144,12 +144,12 @@
 
         <xpath expr="//span[@t-field='line.price_unit']" position="attributes">
             <attribute name="t-field"></attribute>
-            <attribute name="t-esc">line.price_unit</attribute>
+            <attribute name="t-out">line.price_unit</attribute>
             <attribute name="t-options">{"widget": "monetary", "display_currency": o.currency_id}</attribute>
         </xpath>
 
         <xpath expr="//span[@id='line_tax_ids']" position="attributes">
-            <attribute name="t-esc">', '.join(map(lambda x: (x.description or x.name), line.tax_lines))</attribute>
+            <attribute name="t-out">', '.join(map(lambda x: (x.description or x.name), line.tax_lines))</attribute>
         </xpath>
 
         <t t-set="current_subtotal" t-value="current_subtotal + line.price_subtotal" position="attributes">
@@ -162,7 +162,7 @@
 
         <span t-field="line.price_subtotal" position="attributes">
             <attribute name="t-field"></attribute>
-            <attribute name="t-esc">l10n_cl_values['price_subtotal']</attribute>
+            <attribute name="t-out">l10n_cl_values['price_subtotal']</attribute>
             <attribute name="t-options">{"widget": "monetary", "display_currency": o.currency_id}</attribute>
         </span>
 
diff --git a/addons/l10n_cn/views/report_voucher.xml b/addons/l10n_cn/views/report_voucher.xml
index dad31b7ac02..1c959f0e0c8 100644
--- a/addons/l10n_cn/views/report_voucher.xml
+++ b/addons/l10n_cn/views/report_voucher.xml
@@ -41,7 +41,7 @@
                         </div>
                         <div class="col-2">
                             <strong>附件数：</strong>
-                            <span t-esc="o._count_attachments()"/>
+                            <span t-out="o._count_attachments()"/>
                         </div>
                     </div>
 
@@ -82,13 +82,13 @@
                             <t>
                                 <td name="total" colspan="2">
                                     <span>合计：</span>
-                                    <span t-esc="o._convert_to_amount_in_word(total_debit)" />
+                                    <span t-out="o._convert_to_amount_in_word(total_debit)" />
                                 </td>
                                 <td name="total_debit">
-                                    <span t-esc="total_debit" t-options='{"widget": "monetary", "display_currency": o.currency_id}'/>
+                                    <span t-out="total_debit" t-options='{"widget": "monetary", "display_currency": o.currency_id}'/>
                                 </td>
                                 <td name="total_credit">
-                                    <span t-esc="total_credit" t-options='{"widget": "monetary", "display_currency": o.currency_id}'/>
+                                    <span t-out="total_credit" t-options='{"widget": "monetary", "display_currency": o.currency_id}'/>
                                 </td>
                             </t>
                         </tbody>
@@ -103,7 +103,7 @@
                         </div>
                         <div class="col-4">
                             <strong>制单：</strong>
-                            <span t-esc="o.invoice_user_id.name"/>
+                            <span t-out="o.invoice_user_id.name"/>
                         </div>
                     </div>
                 </div>
diff --git a/addons/l10n_din5008/report/din5008_report.xml b/addons/l10n_din5008/report/din5008_report.xml
index 32cbf3f8983..6d18c683dbc 100644
--- a/addons/l10n_din5008/report/din5008_report.xml
+++ b/addons/l10n_din5008/report/din5008_report.xml
@@ -71,7 +71,7 @@
                                         <t t-out="address"/>
                                     </div>
                                     <div t-else="fallback_address">
-                                        <t t-esc="fallback_address"
+                                        <t t-out="fallback_address"
                                            t-options='{"widget": "contact", "fields": ["address", "name", "phone"], "no_marker": True}' />
                                     </div>
                                 </div>
@@ -82,7 +82,7 @@
                                     <t t-if="o and 'l10n_din5008_template_data' in o" t-set="template_data" t-value="o.l10n_din5008_template_data"/>
                                     <table>
                                         <t t-foreach="template_data" t-as="row">
-                                            <tr><td><t t-esc="row[0]"/></td><td><t t-esc="row[1]"/></td></tr>
+                                            <tr><td><t t-out="row[0]"/></td><td><t t-out="row[1]"/></td></tr>
                                         </t>
                                     </table>
                                 </div>
@@ -92,18 +92,18 @@
                             <t t-foreach="o.l10n_din5008_addresses" t-as="doc_address">
                                 <td>
                                     <div class="shipping_address">
-                                        <strong><t t-esc="doc_address[0]"/></strong>
-                                        <div t-esc="doc_address[1]" t-options='{"widget": "contact", "fields": ["address", "name", "phone"], "no_marker": True}'/>
+                                        <strong><t t-out="doc_address[0]"/></strong>
+                                        <div t-out="doc_address[1]" t-options='{"widget": "contact", "fields": ["address", "name", "phone"], "no_marker": True}'/>
                                     </div>
                                 </td>
                             </t>
                         </tr>
                     </table>
                     <h2>
-                        <span t-if="not o and not docs"><t t-esc="company.l10n_din5008_document_title"/></span>
+                        <span t-if="not o and not docs"><t t-out="company.l10n_din5008_document_title"/></span>
                         <span t-else="">
                             <t t-set="o" t-value="docs[0]" t-if="not o" />
-                            <span t-if="'l10n_din5008_document_title' in o"><t t-esc="o.l10n_din5008_document_title"/></span>
+                            <span t-if="'l10n_din5008_document_title' in o"><t t-out="o.l10n_din5008_document_title"/></span>
                             <span t-elif="'name' in o" t-field="o.name"/>
                         </span>
                     </h2>
@@ -137,7 +137,7 @@
                                 </td>
                                 <td>
                                     <ul class="list-inline">
-                                        <li t-if="company.vat"><t t-esc="company.account_fiscal_country_id.vat_label or 'Tax ID'"/>: <span t-field="company.vat"/></li>
+                                        <li t-if="company.vat"><t t-out="company.account_fiscal_country_id.vat_label or 'Tax ID'"/>: <span t-field="company.vat"/></li>
                                         <li>HRB Nr: <span t-field="company.company_registry"/></li>
                                     </ul>
                                 </td>
@@ -164,7 +164,7 @@
                         &amp;.header {
                             .company_header {
                                 .name_container {
-                                    color: <t t-esc='primary'/>;
+                                    color: <t t-out='primary'/>;
                                 }
                             }
                         }
@@ -172,17 +172,17 @@
                             td {
                                 .address {
                                     > span {
-                                        color: <t t-esc='secondary'/>;
+                                        color: <t t-out='secondary'/>;
                                     }
                                 }
                             }
                             h2 {
-                                color: <t t-esc='primary'/>;
+                                color: <t t-out='primary'/>;
                             }
                             .page {
                                 [name=invoice_line_table], [name=stock_move_table], .o_main_table {
                                     th {
-                                        color: <t t-esc='secondary'/>;
+                                        color: <t t-out='secondary'/>;
                                     }
                                 }
                             }
diff --git a/addons/l10n_fr/views/report_l10nfrbilan.xml b/addons/l10n_fr/views/report_l10nfrbilan.xml
index 12e8c55ae00..0e63601281e 100644
--- a/addons/l10n_fr/views/report_l10nfrbilan.xml
+++ b/addons/l10n_fr/views/report_l10nfrbilan.xml
@@ -8,15 +8,15 @@
                 <h2>Bilan</h2>
                 <div class="row mt32 mb32">
                     <div class="col-3">
-                        <span t-esc="res_company.name"/>
+                        <span t-out="res_company.name"/>
                         <br/>au
-                        <span t-esc="time.strftime('%d-%m-%Y', time.strptime(date_stop,'%Y-%m-%d'))"/>
+                        <span t-out="time.strftime('%d-%m-%Y', time.strptime(date_stop,'%Y-%m-%d'))"/>
                     </div>
                     <div class="col-3">
                         <p>Imprimé le
-                            <span t-esc="time.strftime('%d-%m-%Y')"/>
+                            <span t-out="time.strftime('%d-%m-%Y')"/>
                             <br/>Tenue de compte:
-                            <span t-esc="res_company.currency_id.name"/>
+                            <span t-out="res_company.currency_id.name"/>
                         </p>
                     </div>
                 </div>
@@ -33,11 +33,11 @@
                     <tr>
                         <td>Capital souscrit - non appel&#xE9;</td>
                         <td class="text-end">
-                            <span t-esc="bavar1" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/>
+                            <span t-out="bavar1" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/>
                         </td>
                         <td></td>
                         <td class="text-end">
-                            <span t-esc="bavar1" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/>
+                            <span t-out="bavar1" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/>
                         </td>
                     </tr>
                     <tr>
@@ -59,83 +59,83 @@
                     <tr>
                         <td>Frais d'&#xE9;tablissement</td>
                         <td class="text-end">
-                            <span t-esc="bavar2" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/>
+                            <span t-out="bavar2" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/>
                         </td>
                         <td class="text-end">
-                            <span t-esc="-bavar2b" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/>
+                            <span t-out="-bavar2b" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/>
                         </td>
                         <td class="text-end">
-                            <span t-esc="bavar2+bavar2b" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/>
+                            <span t-out="bavar2+bavar2b" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/>
                         </td>
                     </tr>
                     <tr>
                         <td>Frais de recherche et de d&#xE9;veloppement</td>
                         <td class="text-end">
-                            <span t-esc="bavar3" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/>
+                            <span t-out="bavar3" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/>
                         </td>
                         <td class="text-end">
-                            <span t-esc="-bavar3b" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/>
+                            <span t-out="-bavar3b" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/>
                         </td>
                         <td class="text-end">
-                            <span t-esc="bavar3+bavar3b" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/>
+                            <span t-out="bavar3+bavar3b" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/>
                         </td>
                     </tr>
                     <tr>
                         <td>Concessions, brevets, licences,..., droits et valeurs similaires</td>
                         <td class="text-end">
-                            <span t-esc="bavar4" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/>
+                            <span t-out="bavar4" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/>
                         </td>
                         <td class="text-end">
-                            <span t-esc="-bavar4b" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/>
+                            <span t-out="-bavar4b" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/>
                         </td>
                         <td class="text-end">
-                            <span t-esc="bavar4+bavar4b" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/>
+                            <span t-out="bavar4+bavar4b" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/>
                         </td>
                     </tr>
                     <tr>
                         <td>Fonds commercial</td>
                         <td class="text-end">
-                            <span t-esc="bavar5" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/>
+                            <span t-out="bavar5" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/>
                         </td>
                         <td class="text-end">
-                            <span t-esc="-bavar5b" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/>
+                            <span t-out="-bavar5b" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/>
                         </td>
                         <td class="text-end">
-                            <span t-esc="bavar5+bavar5b" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/>
+                            <span t-out="bavar5+bavar5b" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/>
                         </td>
                     </tr>
                     <tr>
                         <td>Autres</td>
                         <td class="text-end">
-                            <span t-esc="bavar6" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/>
+                            <span t-out="bavar6" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/>
                         </td>
                         <td class="text-end">
-                            <span t-esc="-bavar6b" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/>
+                            <span t-out="-bavar6b" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/>
                         </td>
                         <td class="text-end">
-                            <span t-esc="bavar6+bavar6b" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/>
+                            <span t-out="bavar6+bavar6b" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/>
                         </td>
                     </tr>
                     <tr>
                         <td>Immobilisations incorporelles en cours</td>
                         <td class="text-end">
-                            <span t-esc="bavar7" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/>
+                            <span t-out="bavar7" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/>
                         </td>
                         <td class="text-end">
-                            <span t-esc="-bavar7b" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/>
+                            <span t-out="-bavar7b" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/>
                         </td>
                         <td class="text-end">
-                            <span t-esc="bavar7+bavar7b" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/>
+                            <span t-out="bavar7+bavar7b" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/>
                         </td>
                     </tr>
                     <tr>
                         <td>Avances et acomptes</td>
                         <td class="text-end">
-                            <span t-esc="bavar8" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/>
+                            <span t-out="bavar8" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/>
                         </td>
                         <td></td>
                         <td class="text-end">
-                            <span t-esc="bavar8" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/>
+                            <span t-out="bavar8" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/>
                         </td>
                     </tr>
                     <tr>
@@ -149,71 +149,71 @@
                     <tr>
                         <td>Terrains</td>
                         <td class="text-end">
-                            <span t-esc="bavar9" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/>
+                            <span t-out="bavar9" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/>
                         </td>
                         <td class="text-end">
-                            <span t-esc="-bavar9b" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/>
+                            <span t-out="-bavar9b" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/>
                         </td>
                         <td class="text-end">
-                            <span t-esc="bavar9+bavar9b" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/>
+                            <span t-out="bavar9+bavar9b" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/>
                         </td>
                     </tr>
                     <tr>
                         <td>Constructions</td>
                         <td class="text-end">
-                            <span t-esc="bavar10" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/>
+                            <span t-out="bavar10" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/>
                         </td>
                         <td class="text-end">
-                            <span t-esc="-bavar10b" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/>
+                            <span t-out="-bavar10b" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/>
                         </td>
                         <td class="text-end">
-                            <span t-esc="bavar10+bavar10b" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/>
+                            <span t-out="bavar10+bavar10b" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/>
                         </td>
                     </tr>
                     <tr>
                         <td>Installations techniques,mat&#xE9;riel et outillage</td>
                         <td class="text-end">
-                            <span t-esc="bavar11" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/>
+                            <span t-out="bavar11" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/>
                         </td>
                         <td class="text-end">
-                            <span t-esc="-bavar11b" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/>
+                            <span t-out="-bavar11b" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/>
                         </td>
                         <td class="text-end">
-                            <span t-esc="bavar11+bavar11b" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/>
+                            <span t-out="bavar11+bavar11b" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/>
                         </td>
                     </tr>
                     <tr>
                         <td>Autres</td>
                         <td class="text-end">
-                            <span t-esc="bavar12" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/>
+                            <span t-out="bavar12" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/>
                         </td>
                         <td class="text-end">
-                            <span t-esc="-bavar12b" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/>
+                            <span t-out="-bavar12b" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/>
                         </td>
                         <td class="text-end">
-                            <span t-esc="bavar12+bavar12b" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/>
+                            <span t-out="bavar12+bavar12b" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/>
                         </td>
                     </tr>
                     <tr>
                         <td>Immobilisations corporelles en cours</td>
                         <td class="text-end">
-                            <span t-esc="bavar13" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/>
+                            <span t-out="bavar13" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/>
                         </td>
                         <td class="text-end">
-                            <span t-esc="-bavar13b" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/>
+                            <span t-out="-bavar13b" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/>
                         </td>
                         <td class="text-end">
-                            <span t-esc="bavar13+bavar13b" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/>
+                            <span t-out="bavar13+bavar13b" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/>
                         </td>
                     </tr>
                     <tr>
                         <td>Avances et acomptes</td>
                         <td class="text-end">
-                            <span t-esc="bavar14" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/>
+                            <span t-out="bavar14" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/>
                         </td>
                         <td></td>
                         <td class="text-end">
-                            <span t-esc="bavar14" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/>
+                            <span t-out="bavar14" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/>
                         </td>
                     </tr>
                     <tr>
@@ -227,73 +227,73 @@
                     <tr>
                         <td>Participations</td>
                         <td class="text-end">
-                            <span t-esc="bavar15" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/>
+                            <span t-out="bavar15" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/>
                         </td>
                         <td class="text-end">
-                            <span t-esc="-bavar15b" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/>
+                            <span t-out="-bavar15b" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/>
                         </td>
                         <td class="text-end">
-                            <span t-esc="bavar15+bavar15b" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/>
+                            <span t-out="bavar15+bavar15b" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/>
                         </td>
                     </tr>
                     <tr>
                         <td>Cr&#xE9;ances rattach&#xE9;es &#xE0; des participations</td>
                         <td class="text-end">
-                            <span t-esc="bavar16" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/>
+                            <span t-out="bavar16" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/>
                         </td>
                         <td class="text-end">
-                            <span t-esc="-bavar16b" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/>
+                            <span t-out="-bavar16b" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/>
                         </td>
                         <td class="text-end">
-                            <span t-esc="bavar16+bavar16b" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/>
+                            <span t-out="bavar16+bavar16b" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/>
                         </td>
                     </tr>
                     <tr>
                         <td>Titres immobilis&#xE9;s de l'activit&#xE9; de portefeuille</td>
                         <td class="text-end">
-                            <span t-esc="bavar17" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/>
+                            <span t-out="bavar17" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/>
                         </td>
                         <td class="text-end">
-                            <span t-esc="-bavar17b" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/>
+                            <span t-out="-bavar17b" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/>
                         </td>
                         <td class="text-end">
-                            <span t-esc="bavar17+bavar17b" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/>
+                            <span t-out="bavar17+bavar17b" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/>
                         </td>
                     </tr>
                     <tr>
                         <td>Autres titres immobilis&#xE9;s</td>
                         <td class="text-end">
-                            <span t-esc="bavar18" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/>
+                            <span t-out="bavar18" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/>
                         </td>
                         <td class="text-end">
-                            <span t-esc="-bavar18b" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/>
+                            <span t-out="-bavar18b" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/>
                         </td>
                         <td class="text-end">
-                            <span t-esc="bavar18+bavar18b" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/>
+                            <span t-out="bavar18+bavar18b" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/>
                         </td>
                     </tr>
                     <tr>
                         <td>Pr&#xEA;ts</td>
                         <td class="text-end">
-                            <span t-esc="bavar19" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/>
+                            <span t-out="bavar19" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/>
                         </td>
                         <td class="text-end">
-                            <span t-esc="-bavar19b" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/>
+                            <span t-out="-bavar19b" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/>
                         </td>
                         <td class="text-end">
-                            <span t-esc="bavar19+bavar19b" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/>
+                            <span t-out="bavar19+bavar19b" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/>
                         </td>
                     </tr>
                     <tr>
                         <td>Autres</td>
                         <td class="text-end">
-                            <span t-esc="bavar20" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/>
+                            <span t-out="bavar20" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/>
                         </td>
                         <td class="text-end">
-                            <span t-esc="-bavar20b" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/>
+                            <span t-out="-bavar20b" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/>
                         </td>
                         <td class="text-end">
-                            <span t-esc="bavar20+bavar20b" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/>
+                            <span t-out="bavar20+bavar20b" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/>
                         </td>
                     </tr>
                     <tr>
@@ -301,13 +301,13 @@
                             <strong>TOTAL I</strong>
                         </td>
                         <td class="text-end">
-                            <span t-esc="at1a" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/>
+                            <span t-out="at1a" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/>
                         </td>
                         <td class="text-end">
-                            <span t-esc="-at1b" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/>
+                            <span t-out="-at1b" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/>
                         </td>
                         <td class="text-end">
-                            <span t-esc="at1" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/>
+                            <span t-out="at1" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/>
                         </td>
                     </tr>
                     <tr>
@@ -325,59 +325,59 @@
                     <tr>
                         <td>Mati&#xE8;res premi&#xE8;res et autres approvisionnements</td>
                         <td class="text-end">
-                            <span t-esc="bavar21" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/>
+                            <span t-out="bavar21" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/>
                         </td>
                         <td class="text-end">
-                            <span t-esc="-bavar21b" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/>
+                            <span t-out="-bavar21b" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/>
                         </td>
                         <td class="text-end">
-                            <span t-esc="bavar21+bavar21b" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/>
+                            <span t-out="bavar21+bavar21b" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/>
                         </td>
                     </tr>
                     <tr>
                         <td>En-cours de production [biens et services]</td>
                         <td class="text-end">
-                            <span t-esc="bavar22" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/>
+                            <span t-out="bavar22" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/>
                         </td>
                         <td class="text-end">
-                            <span t-esc="-bavar22b" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/>
+                            <span t-out="-bavar22b" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/>
                         </td>
                         <td class="text-end">
-                            <span t-esc="bavar22+bavar22b" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/>
+                            <span t-out="bavar22+bavar22b" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/>
                         </td>
                     </tr>
                     <tr>
                         <td>Produits interm&#xE9;diaires et finis</td>
                         <td class="text-end">
-                            <span t-esc="bavar23" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/>
+                            <span t-out="bavar23" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/>
                         </td>
                         <td class="text-end">
-                            <span t-esc="-bavar23b" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/>
+                            <span t-out="-bavar23b" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/>
                         </td>
                         <td class="text-end">
-                            <span t-esc="bavar23+bavar23b" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/>
+                            <span t-out="bavar23+bavar23b" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/>
                         </td>
                     </tr>
                     <tr>
                         <td>Marchandises</td>
                         <td class="text-end">
-                            <span t-esc="bavar24" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/>
+                            <span t-out="bavar24" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/>
                         </td>
                         <td class="text-end">
-                            <span t-esc="-bavar24b" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/>
+                            <span t-out="-bavar24b" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/>
                         </td>
                         <td class="text-end">
-                            <span t-esc="bavar24+bavar24b" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/>
+                            <span t-out="bavar24+bavar24b" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/>
                         </td>
                     </tr>
                     <tr>
                         <td>Avances et acomptes vers&#xE9;s sur commandes</td>
                         <td class="text-end">
-                            <span t-esc="bavar25" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/>
+                            <span t-out="bavar25" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/>
                         </td>
                         <td></td>
                         <td class="text-end">
-                            <span t-esc="bavar25" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/>
+                            <span t-out="bavar25" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/>
                         </td>
                     </tr>
                     <tr>
@@ -389,35 +389,35 @@
                     <tr>
                         <td>Cr&#xE9;ances clients et comptes rattach&#xE9;s</td>
                         <td class="text-end">
-                            <span t-esc="bavar26" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/>
+                            <span t-out="bavar26" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/>
                         </td>
                         <td class="text-end">
-                            <span t-esc="-bavar26b" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/>
+                            <span t-out="-bavar26b" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/>
                         </td>
                         <td class="text-end">
-                            <span t-esc="bavar26+bavar26b" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/>
+                            <span t-out="bavar26+bavar26b" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/>
                         </td>
                     </tr>
                     <tr>
                         <td>Autres</td>
                         <td class="text-end">
-                            <span t-esc="bavar27" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/>
+                            <span t-out="bavar27" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/>
                         </td>
                         <td class="text-end">
-                            <span t-esc="-bavar27b" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/>
+                            <span t-out="-bavar27b" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/>
                         </td>
                         <td class="text-end">
-                            <span t-esc="bavar27+bavar27b" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/>
+                            <span t-out="bavar27+bavar27b" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/>
                         </td>
                     </tr>
                     <tr>
                         <td>Capital souscrit - appel&#xE9; , non vers&#xE9;</td>
                         <td class="text-end">
-                            <span t-esc="bavar28" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/>
+                            <span t-out="bavar28" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/>
                         </td>
                         <td></td>
                         <td class="text-end">
-                            <span t-esc="bavar28" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/>
+                            <span t-out="bavar28" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/>
                         </td>
                     </tr>
                     <tr>
@@ -429,55 +429,55 @@
                     <tr>
                         <td>Actions propres</td>
                         <td class="text-end">
-                            <span t-esc="bavar29" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/>
+                            <span t-out="bavar29" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/>
                         </td>
                         <td class="text-end">
-                            <span t-esc="-bavar29b" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/>
+                            <span t-out="-bavar29b" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/>
                         </td>
                         <td class="text-end">
-                            <span t-esc="bavar29+bavar29b" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/>
+                            <span t-out="bavar29+bavar29b" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/>
                         </td>
                     </tr>
                     <tr>
                         <td>Autres titres</td>
                         <td class="text-end">
-                            <span t-esc="bavar30" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/>
+                            <span t-out="bavar30" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/>
                         </td>
                         <td class="text-end">
-                            <span t-esc="-bavar30b" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/>
+                            <span t-out="-bavar30b" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/>
                         </td>
                         <td class="text-end">
-                            <span t-esc="bavar30+bavar30b" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/>
+                            <span t-out="bavar30+bavar30b" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/>
                         </td>
                     </tr>
                     <tr>
                         <td>Instruments de tr&#xE9;sorerie</td>
                         <td class="text-end">
-                            <span t-esc="bavar31" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/>
+                            <span t-out="bavar31" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/>
                         </td>
                         <td></td>
                         <td class="text-end">
-                            <span t-esc="bavar31" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/>
+                            <span t-out="bavar31" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/>
                         </td>
                     </tr>
                     <tr>
                         <td>Disponibilit&#xE9;s</td>
                         <td class="text-end">
-                            <span t-esc="bavar32" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/>
+                            <span t-out="bavar32" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/>
                         </td>
                         <td></td>
                         <td class="text-end">
-                            <span t-esc="bavar32" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/>
+                            <span t-out="bavar32" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/>
                         </td>
                     </tr>
                     <tr>
                         <td>Charges constat&#xE9;s d'avance</td>
                         <td class="text-end">
-                            <span t-esc="bavar33" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/>
+                            <span t-out="bavar33" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/>
                         </td>
                         <td></td>
                         <td class="text-end">
-                            <span t-esc="bavar33" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/>
+                            <span t-out="bavar33" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/>
                         </td>
                     </tr>
                     <tr>
@@ -485,43 +485,43 @@
                             <strong>TOTAL II</strong>
                         </td>
                         <td class="text-end">
-                            <span t-esc="at2a" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/>
+                            <span t-out="at2a" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/>
                         </td>
                         <td class="text-end">
-                            <span t-esc="-at2b" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/>
+                            <span t-out="-at2b" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/>
                         </td>
                         <td class="text-end">
-                            <span t-esc="at2" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/>
+                            <span t-out="at2" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/>
                         </td>
                     </tr>
                     <tr>
                         <td>Charges &#xE0; r&#xE9;partir sur plusieurs exercices ( III )</td>
                         <td class="text-end">
-                            <span t-esc="bavar34" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/>
+                            <span t-out="bavar34" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/>
                         </td>
                         <td></td>
                         <td class="text-end">
-                            <span t-esc="bavar34" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/>
+                            <span t-out="bavar34" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/>
                         </td>
                     </tr>
                     <tr>
                         <td>Primes de remboursement des emprunts ( IV )</td>
                         <td class="text-end">
-                            <span t-esc="bavar35" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/>
+                            <span t-out="bavar35" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/>
                         </td>
                         <td></td>
                         <td class="text-end">
-                            <span t-esc="bavar35" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/>
+                            <span t-out="bavar35" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/>
                         </td>
                     </tr>
                     <tr>
                         <td>&#xC9;carts de conversion actif ( V )</td>
                         <td class="text-end">
-                            <span t-esc="bavar36" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/>
+                            <span t-out="bavar36" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/>
                         </td>
                         <td></td>
                         <td class="text-end">
-                            <span t-esc="bavar36" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/>
+                            <span t-out="bavar36" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/>
                         </td>
                     </tr>
                     <tr>
@@ -529,13 +529,13 @@
                             <strong>TOTAL ACTIF ( I + II + III + IV + V )</strong>
                         </td>
                         <td class="text-end">
-                            <span t-esc="at1a+at2a" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/>
+                            <span t-out="at1a+at2a" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/>
                         </td>
                         <td class="text-end">
-                            <span t-esc="-at1b-at2b" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/>
+                            <span t-out="-at1b-at2b" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/>
                         </td>
                         <td class="text-end">
-                            <span t-esc="actif" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/>
+                            <span t-out="actif" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/>
                         </td>
                     </tr>
                 </table>
@@ -549,19 +549,19 @@
                         </tr>
                         <tr>
                             <td>Capital [dont vers&#xE9;...]</td>
-                            <td><span t-esc="bpvar1" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/></td>
+                            <td><span t-out="bpvar1" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/></td>
                         </tr>
                         <tr>
                             <td>Primes d'&#xE9;mission, de fusion, d'apport</td>
-                            <td><span t-esc="bpvar2" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/></td>
+                            <td><span t-out="bpvar2" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/></td>
                         </tr>
                         <tr>
                             <td>&#xC9;carts de r&#xE9;&#xE9;valuation</td>
-                            <td><span t-esc="bpvar3" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/></td>
+                            <td><span t-out="bpvar3" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/></td>
                         </tr>
                         <tr>
                             <td>&#xC9;cart d'&#xE9;quivalence</td>
-                            <td><span t-esc="bpvar4" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/></td>
+                            <td><span t-out="bpvar4" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/></td>
                         </tr>
                         <tr>
                             <td><strong>R&#xC9;SERVES</strong></td>
@@ -569,37 +569,37 @@
                         </tr>
                         <tr>
                             <td>R&#xE9;serve l&#xE9;gale</td>
-                            <td><span t-esc="bpvar5" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/></td>
+                            <td><span t-out="bpvar5" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/></td>
                         </tr>
                         <tr>
                             <td>R&#xE9;serves statutaires ou contractuelles</td>
-                            <td><span t-esc="bpvar6" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/></td>
+                            <td><span t-out="bpvar6" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/></td>
                         </tr>
                         <tr>
-                            <td>R&#xE9;serves r&#xE9;glement&#xE9;es</td><td><span t-esc="bpvar7" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/></td></tr>
+                            <td>R&#xE9;serves r&#xE9;glement&#xE9;es</td><td><span t-out="bpvar7" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/></td></tr>
                         <tr>
                             <td>Autres r&#xE9;serves</td>
-                            <td><span t-esc="bpvar8" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/></td>
+                            <td><span t-out="bpvar8" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/></td>
                         </tr>
                         <tr>
                             <td>Report &#xE0; nouveau</td>
-                            <td><span t-esc="bpvar9" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/></td>
+                            <td><span t-out="bpvar9" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/></td>
                         </tr>
                         <tr>
                             <td><strong>R&#xC9;SULTAT DE L'EXERCICE [b&#xE9;n&#xE9;fice ou perte]</strong></td>
-                            <td><span t-esc="bpvar10" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/></td>
+                            <td><span t-out="bpvar10" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/></td>
                         </tr>
                         <tr>
                             <td>Subventions d'investissement</td>
-                            <td><span t-esc="bpvar11" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/></td>
+                            <td><span t-out="bpvar11" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/></td>
                         </tr>
                         <tr>
                             <td>Provisions r&#xE9;glement&#xE9;es</td>
-                            <td><span t-esc="bpvar12" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/></td>
+                            <td><span t-out="bpvar12" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/></td>
                         </tr>
                         <tr>
                             <td class="text-end"><strong>TOTAL I</strong></td>
-                            <td><span t-esc="pt1" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/></td>
+                            <td><span t-out="pt1" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/></td>
                         </tr>
                         <tr>
                             <td><strong>PROVISIONS</strong></td>
@@ -607,15 +607,15 @@
                         </tr>
                         <tr>
                             <td>Provisions pour risques</td>
-                            <td><span t-esc="bpvar13" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/></td>
+                            <td><span t-out="bpvar13" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/></td>
                         </tr>
                         <tr>
                             <td>Provisions pour charges</td>
-                            <td><span t-esc="bpvar14" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/></td>
+                            <td><span t-out="bpvar14" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/></td>
                         </tr>
                         <tr>
                             <td class="text-end"><strong>TOTAL II</strong></td>
-                            <td><span t-esc="pt2" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/></td>
+                            <td><span t-out="pt2" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/></td>
                         </tr>
                         <tr>
                             <td><strong>DETTES</strong></td>
@@ -623,59 +623,59 @@
                         </tr>
                         <tr>
                             <td>Emprunts obligataires convertibles</td>
-                            <td><span t-esc="bpvar15" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/></td>
+                            <td><span t-out="bpvar15" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/></td>
                         </tr>
                         <tr>
                             <td>Autres emprunts obligataires</td>
-                            <td><span t-esc="bpvar16" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/></td>
+                            <td><span t-out="bpvar16" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/></td>
                         </tr>
                         <tr>
                             <td>Emprunts et dettes aupr&#xE8;s des &#xE9;tablissements de cr&#xE9;dit</td>
-                            <td><span t-esc="bpvar17" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/></td>
+                            <td><span t-out="bpvar17" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/></td>
                         </tr>
                         <tr>
                             <td>Emprunts et dettes financi&#xE8;res diverses</td>
-                            <td><span t-esc="bpvar18" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/></td>
+                            <td><span t-out="bpvar18" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/></td>
                         </tr>
                         <tr>
                             <td>Avances et acomptes re&#xE7;us sur commandes en cours</td>
-                            <td><span t-esc="bpvar19" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/></td>
+                            <td><span t-out="bpvar19" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/></td>
                         </tr>
                         <tr>
                             <td>Dettes fournisseurs et comptes rattach&#xE9;s </td>
-                            <td><span t-esc="bpvar20" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/></td>
+                            <td><span t-out="bpvar20" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/></td>
                         </tr>
                         <tr>
                             <td>Dettes fiscales et sociales</td>
-                            <td><span t-esc="bpvar21" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/></td>
+                            <td><span t-out="bpvar21" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/></td>
                         </tr>
                         <tr>
                             <td>Dettes sur immobilisations et comptes rattach&#xE9;s</td>
-                            <td><span t-esc="bpvar22" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/></td>
+                            <td><span t-out="bpvar22" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/></td>
                         </tr>
                         <tr>
                             <td>Autres dettes</td>
-                            <td><span t-esc="bpvar23" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/></td>
+                            <td><span t-out="bpvar23" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/></td>
                         </tr>
                         <tr>
                             <td>Instruments de tr&#xE9;sorerie</td>
-                            <td><span t-esc="bpvar24" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/></td>
+                            <td><span t-out="bpvar24" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/></td>
                         </tr>
                         <tr>
                             <td>Produits constat&#xE9;s d'avance</td>
-                            <td><span t-esc="bpvar25" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/></td>
+                            <td><span t-out="bpvar25" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/></td>
                         </tr>
                         <tr>
                             <td class="text-end"><strong>TOTAL III</strong></td>
-                            <td><span t-esc="pt3" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/></td>
+                            <td><span t-out="pt3" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/></td>
                         </tr>
                         <tr>
                             <td>&#xC9;carts de conversion passif <font face="Times-Roman">( IV )</font></td>
-                            <td><span t-esc="bpvar26" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/></td>
+                            <td><span t-out="bpvar26" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/></td>
                         </tr>
                         <tr>
                             <td><strong>TOTAL G&#xC9;N&#xC9;RAL (I + II + III + IV)</strong></td>
-                            <td><span t-esc="passif" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/></td>
+                            <td><span t-out="passif" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/></td>
                         </tr>
                         <tr>
                             <td>&amp;nbsp;</td>
@@ -683,7 +683,7 @@
                         </tr>
                         <tr>
                             <td><strong>ACTIF - PASSIF</strong></td>
-                            <td><span t-esc="round(actif-passif,2)" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/></td>
+                            <td><span t-out="round(actif-passif,2)" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/></td>
                         </tr>
                     </tbody>
                 </table>
diff --git a/addons/l10n_fr/views/report_l10nfrresultat.xml b/addons/l10n_fr/views/report_l10nfrresultat.xml
index 654e0d5ee00..a38021a3d8c 100644
--- a/addons/l10n_fr/views/report_l10nfrresultat.xml
+++ b/addons/l10n_fr/views/report_l10nfrresultat.xml
@@ -8,15 +8,15 @@
                 <h2>Compte de résultat</h2>
                 <div class="row mt32 mb32">
                     <div class="col-3">
-                        <span t-esc="res_company.name"/>
+                        <span t-out="res_company.name"/>
                         <br/>au
-                        <span t-esc="time.strftime('%d-%m-%Y', time.strptime(date_stop,'%Y-%m-%d'))"/>
+                        <span t-out="time.strftime('%d-%m-%Y', time.strptime(date_stop,'%Y-%m-%d'))"/>
                     </div>
                     <div class="col-3">
                         <p>Imprimé le
-                            <span t-esc="time.strftime('%d-%m-%Y')"/>
+                            <span t-out="time.strftime('%d-%m-%Y')"/>
                             <br/>Tenue de compte:
-                            <span t-esc="res_company.currency_id.name"/>
+                            <span t-out="res_company.currency_id.name"/>
                         </p>
                     </div>
                 </div>
@@ -35,61 +35,61 @@
                         <tr>
                             <td>Achat de marchandises</td>
                             <td>
-                                <span class="text-end" t-esc="cdrc1" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/>
+                                <span class="text-end" t-out="cdrc1" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/>
                             </td>
                         </tr>
                         <tr>
                             <td>Variation des stocks</td>
                             <td>
-                                <span class="text-end" t-esc="cdrc2" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/>
+                                <span class="text-end" t-out="cdrc2" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/>
                             </td>
                         </tr>
                         <tr>
                             <td>Achats de mati&#xE8;res premi&#xE8;res et autres approvisionnements</td>
                             <td>
-                                <span class="text-end" t-esc="cdrc3" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/>
+                                <span class="text-end" t-out="cdrc3" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/>
                             </td>
                         </tr>
                         <tr>
                             <td>Variation des stocks</td>
                             <td>
-                                <span class="text-end" t-esc="cdrc4" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/>
+                                <span class="text-end" t-out="cdrc4" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/>
                             </td>
                         </tr>
                         <tr>
                             <td>Autres achats et charges externes</td>
                             <td>
-                                <span class="text-end" t-esc="cdrc5" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/>
+                                <span class="text-end" t-out="cdrc5" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/>
                             </td>
                         </tr>
                         <tr>
                             <td>Redevances de cr&#xE9;dit-bail mobilier</td>
                             <td>
-                                <span class="text-end" t-esc="cdrc6" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/>
+                                <span class="text-end" t-out="cdrc6" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/>
                             </td>
                         </tr>
                         <tr>
                             <td>Redevances de cr&#xE9;dit-bail immobilier</td>
                             <td>
-                                <span class="text-end" t-esc="cdrc7" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/>
+                                <span class="text-end" t-out="cdrc7" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/>
                             </td>
                         </tr>
                         <tr>
                             <td>Imp&#xF4;ts, taxes et versements assimil&#xE9;s</td>
                             <td>
-                                <span class="text-end" t-esc="cdrc8" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/>
+                                <span class="text-end" t-out="cdrc8" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/>
                             </td>
                         </tr>
                         <tr>
                             <td>Salaires et traitements</td>
                             <td>
-                                <span class="text-end" t-esc="cdrc9" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/>
+                                <span class="text-end" t-out="cdrc9" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/>
                             </td>
                         </tr>
                         <tr>
                             <td>Charges sociales</td>
                             <td>
-                                <span class="text-end" t-esc="cdrc10" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/>
+                                <span class="text-end" t-out="cdrc10" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/>
                             </td>
                         </tr>
                         <tr>
@@ -99,43 +99,43 @@
                         <tr>
                             <td>Sur immobilisations : dotations aux amortissements</td>
                             <td>
-                                <span class="text-end" t-esc="cdrc11" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/>
+                                <span class="text-end" t-out="cdrc11" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/>
                             </td>
                         </tr>
                         <tr>
                             <td>Sur immobilisations : dotations aux d&#xE9;pr&#xE9;ciations</td>
                             <td>
-                                <span class="text-end" t-esc="cdrc12" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/>
+                                <span class="text-end" t-out="cdrc12" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/>
                             </td>
                         </tr>
                         <tr>
                             <td>Sur actif circulant : dotations aux d&#xE9;pr&#xE9;ciations</td>
                             <td>
-                                <span class="text-end" t-esc="cdrc13" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/>
+                                <span class="text-end" t-out="cdrc13" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/>
                             </td>
                         </tr>
                         <tr>
                             <td>Dotations aux provisions</td>
                             <td>
-                                <span class="text-end" t-esc="cdrc14" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/>
+                                <span class="text-end" t-out="cdrc14" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/>
                             </td>
                         </tr>
                         <tr>
                             <td>Autres charges</td>
                             <td>
-                                <span class="text-end" t-esc="cdrc15" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/>
+                                <span class="text-end" t-out="cdrc15" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/>
                             </td>
                         </tr>
                         <tr>
                             <td class="text-end"><strong>TOTAL I</strong></td>
                             <td>
-                                <span class="text-end" t-esc="ct1" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/>
+                                <span class="text-end" t-out="ct1" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/>
                             </td>
                         </tr>
                         <tr>
                             <td><strong>Quotes-parts de r&#xE9;sultat sur op&#xE9;rations faites en commun ( II )</strong></td>
                             <td>
-                                <span class="text-end" t-esc="cdrc16" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/>
+                                <span class="text-end" t-out="cdrc16" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/>
                             </td>
                         </tr>
                         <tr>                            
@@ -145,31 +145,31 @@
                         <tr>
                             <td>Dotations aux amortissements, aux d&#xE9;pr&#xE9;ciations et aux provisions</td>
                             <td>
-                                <span class="text-end" t-esc="cdrc17" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/>
+                                <span class="text-end" t-out="cdrc17" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/>
                             </td>
                         </tr>
                         <tr>
                             <td>Int&#xE9;r&#xEA;ts et charges assimil&#xE9;es</td>
                             <td>
-                                <span class="text-end" t-esc="cdrc18" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/>
+                                <span class="text-end" t-out="cdrc18" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/>
                             </td>
                         </tr>
                         <tr>
                             <td>Diff&#xE9;rences n&#xE9;gatives de change</td>
                             <td>
-                                <span class="text-end" t-esc="cdrc19" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/>
+                                <span class="text-end" t-out="cdrc19" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/>
                             </td>
                         </tr>
                         <tr>
                             <td>Charges nettes sur cessions de valeurs mobili&#xE8;res de placement</td>
                             <td>
-                                <span class="text-end" t-esc="cdrc20" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/>
+                                <span class="text-end" t-out="cdrc20" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/>
                             </td>
                         </tr>
                         <tr>
                             <td class="text-end"><strong>TOTAL III</strong></td>
                             <td>
-                                <span class="text-end" t-esc="ct3" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/>
+                                <span class="text-end" t-out="ct3" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/>
                             </td>
                         </tr>
                         <tr>
@@ -179,43 +179,43 @@
                         <tr>
                             <td>Sur op&#xE9;rations de gestion</td>
                             <td>
-                                <span class="text-end" t-esc="cdrc21" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/>
+                                <span class="text-end" t-out="cdrc21" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/>
                             </td>
                         </tr>
                         <tr>
                             <td>Sur op&#xE9;rations en capital</td>
                             <td>
-                                <span class="text-end" t-esc="cdrc22" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/>
+                                <span class="text-end" t-out="cdrc22" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/>
                             </td>
                         </tr>
                         <tr>
                             <td>Dotations aux amortissements, aux d&#xE9;pr&#xE9;ciations et aux provisions</td>
                             <td>
-                                <span class="text-end" t-esc="cdrc23" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/>
+                                <span class="text-end" t-out="cdrc23" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/>
                             </td>
                         </tr>
                         <tr>
                             <td class="text-end"><strong>TOTAL IV</strong></td>
                             <td>
-                                <span class="text-end" t-esc="ct4" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/>
+                                <span class="text-end" t-out="ct4" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/>
                             </td>
                         </tr>
                         <tr>
                             <td><strong>Participation des salariés aux résultats ( V )</strong></td>
                             <td>
-                                <span class="text-end" t-esc="cdrc24" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/>
+                                <span class="text-end" t-out="cdrc24" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/>
                             </td>
                         </tr>
                         <tr>
                             <td><strong>Impôts sur les bénéfices ( VI )</strong></td>
                             <td>
-                                <span class="text-end" t-esc="cdrc25" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/>
+                                <span class="text-end" t-out="cdrc25" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/>
                             </td>
                         </tr>
                         <tr>
                             <td class="text-end"><strong>TOTAL CHARGES ( I + II + III + IV+ V+ VI )</strong></td>
                             <td>
-                                <span class="text-end" t-esc="charges" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/>
+                                <span class="text-end" t-out="charges" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/>
                             </td>
                         </tr>
 
@@ -236,67 +236,67 @@
                         <tr>
                             <td>Vente de marchandises</td>
                             <td>
-                                <span class="text-end" t-esc="cdrp1" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/>
+                                <span class="text-end" t-out="cdrp1" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/>
                             </td>
                         </tr>
                         <tr>
                             <td>Production vendue [biens et services]</td>
                             <td>
-                                <span class="text-end" t-esc="cdrp2" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/>
+                                <span class="text-end" t-out="cdrp2" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/>
                             </td>
                         </tr>
                         <tr>
                             <td><strong>Sous-total A - Montant net du chiffre d'affaires</strong></td>
                             <td>
-                                <span class="text-end" t-esc="pta" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/>
+                                <span class="text-end" t-out="pta" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/>
                             </td>
                         </tr>
                         <tr>
                             <td>Production stock&#xE9;e</td>
                             <td>
-                                <span class="text-end" t-esc="cdrp3" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/>
+                                <span class="text-end" t-out="cdrp3" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/>
                             </td>
                         </tr>
                         <tr>
                             <td>Production immobilis&#xE9;e</td>
                             <td>
-                                <span class="text-end" t-esc="cdrp4" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/>
+                                <span class="text-end" t-out="cdrp4" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/>
                             </td>
                         </tr>
                         <tr>
                             <td>Subventions d'exploitation</td>
                             <td>
-                                <span class="text-end" t-esc="cdrp5" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/>
+                                <span class="text-end" t-out="cdrp5" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/>
                             </td>
                         </tr>
                         <tr>
                             <td>Reprises sur provisions, d&#xE9;pr&#xE9;ciations (et amortissements) et transferts de charges</td>
                             <td>
-                                <span class="text-end" t-esc="cdrp6" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/>
+                                <span class="text-end" t-out="cdrp6" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/>
                             </td>
                         </tr>
                         <tr>
                             <td>Autres produits</td>
                             <td>
-                                <span class="text-end" t-esc="cdrp7" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/>
+                                <span class="text-end" t-out="cdrp7" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/>
                             </td>
                         </tr>
                         <tr>
                             <td><strong>Sous-total B</strong></td>
                             <td>
-                                <span class="text-end" t-esc="ptb" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/>
+                                <span class="text-end" t-out="ptb" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/>
                             </td>
                         </tr>
                         <tr>
                             <td class="text-end"><strong>TOTAL I ( A + B )</strong></td>
                             <td>
-                                <span class="text-end" t-esc="pt1" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/>
+                                <span class="text-end" t-out="pt1" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/>
                             </td>
                         </tr>
                         <tr>
                             <td><strong>Quotes-parts de r&#xE9;sultat sur op&#xE9;rations faites en commun (II)</strong></td>
                             <td>
-                                <span class="text-end" t-esc="cdrp8" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/>
+                                <span class="text-end" t-out="cdrp8" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/>
                             </td>
                         </tr>
                         <tr>
@@ -306,43 +306,43 @@
                         <tr>
                             <td>De participation</td>
                             <td>
-                                <span class="text-end" t-esc="cdrp9" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/>
+                                <span class="text-end" t-out="cdrp9" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/>
                             </td>
                         </tr>
                         <tr>
                             <td>D'autres valeurs mobili&#xE8;res et cr&#xE9;ances de l'actif immobilis&#xE9;</td>
                             <td>
-                                <span class="text-end" t-esc="cdrp10" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/>
+                                <span class="text-end" t-out="cdrp10" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/>
                             </td>
                         </tr>
                         <tr>
                             <td>Autres int&#xE9;r&#xEA;ts et produits assimil&#xE9;s</td>
                             <td>
-                                <span class="text-end" t-esc="cdrp11" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/>
+                                <span class="text-end" t-out="cdrp11" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/>
                             </td>
                         </tr>
                         <tr>
                             <td>Reprises sur provisions, d&#xE9;pr&#xE9;ciations et transferts de charges</td>
                             <td>
-                                <span class="text-end" t-esc="cdrp12" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/>
+                                <span class="text-end" t-out="cdrp12" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/>
                             </td>
                         </tr>
                         <tr>
                             <td>Diff&#xE9;rences positives de change</td>
                             <td>
-                                <span class="text-end" t-esc="cdrp13" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/>
+                                <span class="text-end" t-out="cdrp13" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/>
                             </td>
                         </tr>
                         <tr>
                             <td>Produits nets sur cessions de valeurs mobili&#xE8;res de placement</td>
                             <td>
-                                <span class="text-end" t-esc="cdrp14" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/>
+                                <span class="text-end" t-out="cdrp14" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/>
                             </td>
                         </tr>
                         <tr>
                             <td class="text-end"><strong>TOTAL III</strong></td>
                             <td>
-                                <span class="text-end" t-esc="pt3" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/>
+                                <span class="text-end" t-out="pt3" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/>
                             </td>
                         </tr>
                         <tr>
@@ -352,37 +352,37 @@
                         <tr>
                             <td>Sur op&#xE9;rations de gestion</td>
                             <td>
-                                <span class="text-end" t-esc="cdrp15" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/>
+                                <span class="text-end" t-out="cdrp15" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/>
                             </td>
                         </tr>
                         <tr>
                             <td>Sur op&#xE9;rations en capital</td>
                             <td>
-                                <span class="text-end" t-esc="cdrp16" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/>
+                                <span class="text-end" t-out="cdrp16" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/>
                             </td>
                         </tr>
                         <tr>
                             <td>Reprises sur provisions, d&#xE9;pr&#xE9;ciations et transferts de charges</td>
                             <td>
-                                <span class="text-end" t-esc="cdrp17" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/>
+                                <span class="text-end" t-out="cdrp17" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/>
                             </td>
                         </tr>
                         <tr>
                             <td class="text-end"><strong>TOTAL IV</strong></td>
                             <td>
-                                <span class="text-end" t-esc="pt4" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/>
+                                <span class="text-end" t-out="pt4" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/>
                             </td>
                         </tr>
                         <tr>
                             <td class="text-end"><strong>TOTAL DES PRODUITS ( I + II + III + IV )</strong></td>
                             <td>
-                                <span class="text-end" t-esc="produits" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/>
+                                <span class="text-end" t-out="produits" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/>
                             </td>
                         </tr>
                         <tr>
                             <td class="text-end"><strong>PRODUITS - CHARGES</strong></td>
                             <td>
-                                <span class="text-end" t-esc="produits-charges" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/>
+                                <span class="text-end" t-out="produits-charges" t-options="{'widget': 'monetary', 'display_currency': res_company.currency_id}"/>
                             </td>
                         </tr>
                     </tbody>
diff --git a/addons/l10n_fr_pos_cert/report/pos_hash_integrity.xml b/addons/l10n_fr_pos_cert/report/pos_hash_integrity.xml
index d1a36cbbf35..cee2949fc35 100644
--- a/addons/l10n_fr_pos_cert/report/pos_hash_integrity.xml
+++ b/addons/l10n_fr_pos_cert/report/pos_hash_integrity.xml
@@ -9,7 +9,7 @@
                             <div class="row" id="hash_header">
                                 <div class="col-12">
                                     <br/>
-                                    <h2>Résultat du test d'intégrité - <span t-esc="data['printing_date']"/></h2>
+                                    <h2>Résultat du test d'intégrité - <span t-out="data['printing_date']"/></h2>
                                     <br/>
                                 </div>
                             </div>
@@ -58,15 +58,15 @@
                                                 <t t-if="data['result'] != 'None'">
                                                     <t t-if="data['result']['first_order_hash'] != 'None'">
                                                         <tr>
-                                                            <td><span t-esc="data['result']['first_order_hash']"/></td>
+                                                            <td><span t-out="data['result']['first_order_hash']"/></td>
                                                             <td>
-                                                                <span t-esc="data['result']['first_order_name']"/> <br/>
-                                                                <span t-esc="data['result']['first_order_date']"/>
+                                                                <span t-out="data['result']['first_order_name']"/> <br/>
+                                                                <span t-out="data['result']['first_order_date']"/>
                                                             </td>
-                                                            <td><span t-esc="data['result']['last_order_hash']"/></td>
+                                                            <td><span t-out="data['result']['last_order_hash']"/></td>
                                                             <td>
-                                                                <span t-esc="data['result']['last_order_name']"/> <br/>
-                                                                <span t-esc="data['result']['last_order_date']"/>
+                                                                <span t-out="data['result']['last_order_name']"/> <br/>
+                                                                <span t-out="data['result']['last_order_date']"/>
                                                             </td>
                                                         </tr>
                                                     </t>
@@ -80,7 +80,7 @@
                                         <h5>
                                             Données corrompues sur la commande du point de vente:
                                         </h5>
-                                        <span t-esc="data['corrupted_orders']"/> <br/>
+                                        <span t-out="data['corrupted_orders']"/> <br/>
                                     </t>
                                 </div>
                                 <div class="row" id="hash_last_div">
diff --git a/addons/l10n_fr_pos_cert/static/src/xml/OrderReceipt.xml b/addons/l10n_fr_pos_cert/static/src/xml/OrderReceipt.xml
index 2a5d3fe3a1b..7d560f8c5d2 100644
--- a/addons/l10n_fr_pos_cert/static/src/xml/OrderReceipt.xml
+++ b/addons/l10n_fr_pos_cert/static/src/xml/OrderReceipt.xml
@@ -4,7 +4,7 @@
         <xpath expr="//div[hasclass('pos-receipt-order-data')]" position="inside">
             <t t-if="receipt.l10n_fr_hash !== false">
                 <br/>
-                <div style="word-wrap:break-word;"><t t-esc="receipt.l10n_fr_hash"/></div>
+                <div style="word-wrap:break-word;"><t t-out="receipt.l10n_fr_hash"/></div>
             </t>
         </xpath>
     </t>
@@ -16,7 +16,7 @@
                     Old unit price:
                     <span class="oldPrice">
                         <s>
-                            <t t-esc="env.pos.format_currency(line.fixed_lst_price, 'Product Price')" /> / Units
+                            <t t-out="env.pos.format_currency(line.fixed_lst_price, 'Product Price')" /> / Units
                         </s>
                     </span>
                 </div>
diff --git a/addons/l10n_fr_pos_cert/static/src/xml/Orderline.xml b/addons/l10n_fr_pos_cert/static/src/xml/Orderline.xml
index 80880efd673..d92c5232f72 100644
--- a/addons/l10n_fr_pos_cert/static/src/xml/Orderline.xml
+++ b/addons/l10n_fr_pos_cert/static/src/xml/Orderline.xml
@@ -8,7 +8,7 @@
                     Old unit price:
                     <span class="oldPrice">
                         <s>
-                            <t t-esc="env.pos.format_currency(props.line.get_fixed_lst_price(),'Product Price')" /> / Units
+                            <t t-out="env.pos.format_currency(props.line.get_fixed_lst_price(),'Product Price')" /> / Units
                         </s>
                     </span>
                 </li>
diff --git a/addons/l10n_gcc_invoice/views/report_invoice.xml b/addons/l10n_gcc_invoice/views/report_invoice.xml
index 9cb3cd5cb34..6b84f906202 100644
--- a/addons/l10n_gcc_invoice/views/report_invoice.xml
+++ b/addons/l10n_gcc_invoice/views/report_invoice.xml
@@ -22,7 +22,7 @@
             <t t-set="address">
                 <address t-field="o.partner_id" t-options='{"widget": "contact", "fields": ["address", "name"], "no_marker": True}' style="text-align: right"/>
                 <div t-if="o.partner_id.vat" class="mt16" style="text-align: right">
-                    <t t-if="o.company_id.account_fiscal_country_id.vat_label" t-esc="o.company_id.account_fiscal_country_id.vat_label" id="inv_tax_id_label"/>
+                    <t t-if="o.company_id.account_fiscal_country_id.vat_label" t-out="o.company_id.account_fiscal_country_id.vat_label" id="inv_tax_id_label"/>
                     <t t-else="">Tax ID</t>: <span t-field="o.partner_id.vat"/></div>
             </t>
 
diff --git a/addons/l10n_in/views/report_invoice.xml b/addons/l10n_in/views/report_invoice.xml
index b2f47432e7f..55337b262a7 100644
--- a/addons/l10n_in/views/report_invoice.xml
+++ b/addons/l10n_in/views/report_invoice.xml
@@ -11,10 +11,10 @@
         <xpath expr="//t[@t-set='address']" position="inside">
             <t t-if="o.company_id.account_fiscal_country_id.code == 'IN' and o.l10n_in_state_id" class="mt16">
                 <t t-if="o.move_type in ('in_invoice', 'in_refund')">
-                    Destination of supply: <span t-esc="o.l10n_in_state_id.name"/>
+                    Destination of supply: <span t-out="o.l10n_in_state_id.name"/>
                 </t>
                 <t t-if="o.move_type in ('out_invoice', 'out_refund')">
-                    Place of supply: <span t-esc="o.l10n_in_state_id.name"/>
+                    Place of supply: <span t-out="o.l10n_in_state_id.name"/>
                 </t>
             </t>
         </xpath>
diff --git a/addons/l10n_in_edi/views/edi_pdf_report.xml b/addons/l10n_in_edi/views/edi_pdf_report.xml
index a528cadf903..b53d36bef6a 100644
--- a/addons/l10n_in_edi/views/edi_pdf_report.xml
+++ b/addons/l10n_in_edi/views/edi_pdf_report.xml
@@ -6,17 +6,17 @@
             <div id="l10n_in_einvoice_informations_inr" class="row mt-4 mb-4">
                 <div class="col-auto col-3 mw-100 mb-2" t-if="l10n_in_einvoice_json" name="irn">
                     <strong>IRN:</strong>
-                    <p class="m-0" t-esc="l10n_in_einvoice_json['Irn']"/>
+                    <p class="m-0" t-out="l10n_in_einvoice_json['Irn']"/>
                 </div>
             </div>
             <div id="l10n_in_einvoice_informations_other" class="row mt-4 mb-4">
                 <div class="col-auto col-3 mw-100 mb-2" t-if="l10n_in_einvoice_json" name="ack_no">
                     <strong>Ack. No:</strong>
-                    <p class="m-0" t-esc="l10n_in_einvoice_json['AckNo']"/>
+                    <p class="m-0" t-out="l10n_in_einvoice_json['AckNo']"/>
                 </div>
                 <div class="col-auto col-3 mw-100 mb-2" t-if="l10n_in_einvoice_json" name="ack_date">
                     <strong>Ack. Date:</strong>
-                    <p class="m-0" t-esc="l10n_in_einvoice_json['AckDt']"/>
+                    <p class="m-0" t-out="l10n_in_einvoice_json['AckDt']"/>
                 </div>
             </div>
         </xpath>
diff --git a/addons/l10n_it_edi/data/invoice_it_simplified_template.xml b/addons/l10n_it_edi/data/invoice_it_simplified_template.xml
index 04be85ccd70..5ce3594790b 100644
--- a/addons/l10n_it_edi/data/invoice_it_simplified_template.xml
+++ b/addons/l10n_it_edi/data/invoice_it_simplified_template.xml
@@ -4,14 +4,14 @@
         <template id="account_invoice_line_it_simplified_FatturaPA">
             <DatiBeniServizi>
                 <Descrizione>
-                    <t t-esc="format_alphanumeric(line.name[:1000])"/>
-                    <t t-if="not line.name" t-esc="'NO NAME'"/>
+                    <t t-out="format_alphanumeric(line.name[:1000])"/>
+                    <t t-if="not line.name" t-out="'NO NAME'"/>
                 </Descrizione>
-                <Importo t-esc="format_monetary(line.price_total, currency)"/>
+                <Importo t-out="format_monetary(line.price_total, currency)"/>
                 <DatiIVA>
-                    <Imposta t-esc="format_monetary(line.price_total - line.price_subtotal, currency)"/>
+                    <Imposta t-out="format_monetary(line.price_total - line.price_subtotal, currency)"/>
                 </DatiIVA>
-                <Natura t-if="line.tax_ids.l10n_it_has_exoneration" t-esc="line.tax_ids.l10n_it_kind_exoneration"/>
+                <Natura t-if="line.tax_ids.l10n_it_has_exoneration" t-out="line.tax_ids.l10n_it_kind_exoneration"/>
             </DatiBeniServizi>
         </template>
 
@@ -22,52 +22,52 @@
             <FatturaElettronicaHeader>
                     <DatiTrasmissione>
                         <IdTrasmittente>
-                            <IdPaese t-esc="get_vat_country(record.company_id.vat)"/>
-                            <IdCodice t-esc="normalize_codice_fiscale(record.company_id.l10n_it_codice_fiscale) or get_vat_number(record.company_id.vat)"/>
+                            <IdPaese t-out="get_vat_country(record.company_id.vat)"/>
+                            <IdCodice t-out="normalize_codice_fiscale(record.company_id.l10n_it_codice_fiscale) or get_vat_number(record.company_id.vat)"/>
                         </IdTrasmittente>
-                        <ProgressivoInvio t-esc="format_alphanumeric(record.name.replace('/','')[-10:])"/>
-                        <FormatoTrasmissione t-esc="formato_trasmissione"/>
-                        <CodiceDestinatario t-if="record.commercial_partner_id.l10n_it_pa_index" t-esc="record.commercial_partner_id.l10n_it_pa_index.upper()"/>
-                        <CodiceDestinatario t-if="not record.commercial_partner_id.l10n_it_pa_index" t-esc="'0000000'"/>
-                        <PECDestinatario t-if="record.commercial_partner_id.l10n_it_pec_email" t-esc="record.commercial_partner_id.l10n_it_pec_email"/>
+                        <ProgressivoInvio t-out="format_alphanumeric(record.name.replace('/','')[-10:])"/>
+                        <FormatoTrasmissione t-out="formato_trasmissione"/>
+                        <CodiceDestinatario t-if="record.commercial_partner_id.l10n_it_pa_index" t-out="record.commercial_partner_id.l10n_it_pa_index.upper()"/>
+                        <CodiceDestinatario t-if="not record.commercial_partner_id.l10n_it_pa_index" t-out="'0000000'"/>
+                        <PECDestinatario t-if="record.commercial_partner_id.l10n_it_pec_email" t-out="record.commercial_partner_id.l10n_it_pec_email"/>
                     </DatiTrasmissione>
                     <CedentePrestatore>
                         <IdFiscaleIVA>
-                            <IdPaese t-esc="get_vat_country(record.company_id.vat)"/>
-                            <IdCodice t-esc="get_vat_number(record.company_id.vat)"/>
+                            <IdPaese t-out="get_vat_country(record.company_id.vat)"/>
+                            <IdCodice t-out="get_vat_number(record.company_id.vat)"/>
                         </IdFiscaleIVA>
-                        <CodiceFiscale t-if="record.company_id.l10n_it_codice_fiscale" t-esc="normalize_codice_fiscale(record.company_id.l10n_it_codice_fiscale)"/>
-                        <Denominazione t-esc="format_alphanumeric(record.company_id.partner_id.display_name[:80])"/>
+                        <CodiceFiscale t-if="record.company_id.l10n_it_codice_fiscale" t-out="normalize_codice_fiscale(record.company_id.l10n_it_codice_fiscale)"/>
+                        <Denominazione t-out="format_alphanumeric(record.company_id.partner_id.display_name[:80])"/>
                         <t t-call="l10n_it_edi.account_invoice_it_FatturaPA_sede">
                             <t t-set="partner" t-value="record.company_id.partner_id"/>
                         </t>
                         <RappresentanteFiscale t-if="record.company_id.l10n_it_has_tax_representative">
                             <IdFiscaleIVA>
-                                <IdPaese t-esc="get_vat_country(record.company_id.l10n_it_tax_representative_partner_id.vat)"/>
-                                <IdCodice t-esc="get_vat_number(record.company_id.l10n_it_tax_representative_partner_id.vat)"/>
+                                <IdPaese t-out="get_vat_country(record.company_id.l10n_it_tax_representative_partner_id.vat)"/>
+                                <IdCodice t-out="get_vat_number(record.company_id.l10n_it_tax_representative_partner_id.vat)"/>
                             </IdFiscaleIVA>
                             <Anagrafica>
-                                <Denominazione t-if="record.commercial_partner_id.is_company" t-esc="format_alphanumeric(record.commercial_partner_id.display_name[:80])"/>
-                                <Nome t-if="not record.commercial_partner_id.is_company" t-esc="format_alphanumeric(' '.join(record.commercial_partner_id.name.split()[:1])[:60])"/>
-                                <Cognome t-if="not record.commercial_partner_id.is_company" t-esc="format_alphanumeric(' '.join(record.commercial_partner_id.name.split()[1:])[:60])"/>
+                                <Denominazione t-if="record.commercial_partner_id.is_company" t-out="format_alphanumeric(record.commercial_partner_id.display_name[:80])"/>
+                                <Nome t-if="not record.commercial_partner_id.is_company" t-out="format_alphanumeric(' '.join(record.commercial_partner_id.name.split()[:1])[:60])"/>
+                                <Cognome t-if="not record.commercial_partner_id.is_company" t-out="format_alphanumeric(' '.join(record.commercial_partner_id.name.split()[1:])[:60])"/>
                             </Anagrafica>
                         </RappresentanteFiscale>
                         <IscrizioneREA t-if="record.company_id.l10n_it_has_eco_index">
-                            <Ufficio t-esc="record.company_id.l10n_it_eco_index_office.code"/>
-                            <NumeroREA t-esc="format_alphanumeric(record.company_id.l10n_it_eco_index_number)"/>
-                            <CapitaleSociale t-if="record.company_id.l10n_it_eco_index_share_capital != 0" t-esc="format_numbers_two(record.company_id.l10n_it_eco_index_share_capital)"/>
-                            <SocioUnico t-if="record.company_id.l10n_it_eco_index_sole_shareholder != 'NO'" t-esc="record.company_id.l10n_it_eco_index_sole_shareholder"/>
-                            <StatoLiquidazione t-esc="record.company_id.l10n_it_eco_index_liquidation_state"/>
+                            <Ufficio t-out="record.company_id.l10n_it_eco_index_office.code"/>
+                            <NumeroREA t-out="format_alphanumeric(record.company_id.l10n_it_eco_index_number)"/>
+                            <CapitaleSociale t-if="record.company_id.l10n_it_eco_index_share_capital != 0" t-out="format_numbers_two(record.company_id.l10n_it_eco_index_share_capital)"/>
+                            <SocioUnico t-if="record.company_id.l10n_it_eco_index_sole_shareholder != 'NO'" t-out="record.company_id.l10n_it_eco_index_sole_shareholder"/>
+                            <StatoLiquidazione t-out="record.company_id.l10n_it_eco_index_liquidation_state"/>
                         </IscrizioneREA>
-                        <RegimeFiscale t-esc="record.company_id.l10n_it_tax_system"/>
+                        <RegimeFiscale t-out="record.company_id.l10n_it_tax_system"/>
                     </CedentePrestatore>
                     <CessionarioCommittente>
                         <IdentificativiFiscali>
                             <IdFiscaleIVA t-if="record.commercial_partner_id.vat and in_eu(record.commercial_partner_id)">
-                                <IdPaese t-esc="get_vat_country(record.commercial_partner_id.vat)"/>
-                                <IdCodice t-esc="get_vat_number(record.commercial_partner_id.vat)"/>
+                                <IdPaese t-out="get_vat_country(record.commercial_partner_id.vat)"/>
+                                <IdCodice t-out="get_vat_number(record.commercial_partner_id.vat)"/>
                             </IdFiscaleIVA>
-                            <CodiceFiscale t-if="record.commercial_partner_id.l10n_it_codice_fiscale" t-esc="normalize_codice_fiscale(record.commercial_partner_id.l10n_it_codice_fiscale)"/>
+                            <CodiceFiscale t-if="record.commercial_partner_id.l10n_it_codice_fiscale" t-out="normalize_codice_fiscale(record.commercial_partner_id.l10n_it_codice_fiscale)"/>
                         </IdentificativiFiscali>
                     </CessionarioCommittente>
                 </FatturaElettronicaHeader>
@@ -75,15 +75,15 @@
                     <DatiGenerali>
                         <DatiGeneraliDocumento>
                             <!--2.1.1-->
-                            <TipoDocumento t-esc="document_type"/>
-                            <Divisa t-esc="currency.name"/>
-                            <Data t-esc="format_date(record.invoice_date)"/>
-                            <Numero t-esc="format_alphanumeric(record.name[-20:])"/>
+                            <TipoDocumento t-out="document_type"/>
+                            <Divisa t-out="currency.name"/>
+                            <Data t-out="format_date(record.invoice_date)"/>
+                            <Numero t-out="format_alphanumeric(record.name[-20:])"/>
                         </DatiGeneraliDocumento>
                         <DatiFatturaRettificata t-if="record.move_type == 'out_refund' and record.reversed_entry_id">
-                            <NumeroFR t-esc="format_alphanumeric(record.reversed_entry_id.name[-20:])"/>
-                            <DataFR t-esc="format_date(record.reversed_entry_id.invoice_date)"/>
-                            <ElementiRettificati t-esc="format_alphanumeric(record.ref[:1000])"/>
+                            <NumeroFR t-out="format_alphanumeric(record.reversed_entry_id.name[-20:])"/>
+                            <DataFR t-out="format_date(record.reversed_entry_id.invoice_date)"/>
+                            <ElementiRettificati t-out="format_alphanumeric(record.ref[:1000])"/>
                         </DatiFatturaRettificata>
                     </DatiGenerali>
                     <!-- Invoice lines. -->
@@ -91,9 +91,9 @@
                         <t t-call="l10n_it_edi.account_invoice_line_it_simplified_FatturaPA"/>
                     </t>
                     <Allegati t-if="pdf">
-                        <NomeAttachment t-esc="format_alphanumeric(pdf_name[:60])"/>
+                        <NomeAttachment t-out="format_alphanumeric(pdf_name[:60])"/>
                         <FormatoAttachment>PDF</FormatoAttachment>
-                        <Attachment t-esc="pdf"/>
+                        <Attachment t-out="pdf"/>
                     </Allegati>
                 </FatturaElettronicaBody>
             </p:FatturaElettronicaSemplificata>
diff --git a/addons/l10n_it_edi/data/invoice_it_template.xml b/addons/l10n_it_edi/data/invoice_it_template.xml
index 2d25ea19772..4f33dc0fe67 100644
--- a/addons/l10n_it_edi/data/invoice_it_template.xml
+++ b/addons/l10n_it_edi/data/invoice_it_template.xml
@@ -4,36 +4,36 @@
 
 <template id="account_invoice_line_it_FatturaPA">
                 <DettaglioLinee>
-                    <NumeroLinea t-esc="line_dict['line_number']"/>
+                    <NumeroLinea t-out="line_dict['line_number']"/>
                     <CodiceArticolo t-if="line.product_id.barcode">
                         <CodiceTipo>EAN</CodiceTipo>
-                        <CodiceValore t-esc="format_alphanumeric(line.product_id.barcode)"/>
+                        <CodiceValore t-out="format_alphanumeric(line.product_id.barcode)"/>
                     </CodiceArticolo>
                     <CodiceArticolo t-elif="line.product_id.default_code">
                         <CodiceTipo>INTERNAL</CodiceTipo>
-                        <CodiceValore t-esc="format_alphanumeric(line.product_id.default_code)"/>
+                        <CodiceValore t-out="format_alphanumeric(line.product_id.default_code)"/>
                     </CodiceArticolo>
-                    <Descrizione t-esc="format_alphanumeric(line_dict['description'])"/>
-                    <Quantita t-esc="format_numbers(abs(line.quantity))"/>
-                    <UnitaMisura t-if="line.product_uom_id.category_id != env.ref('uom.product_uom_categ_unit')"  t-esc="format_alphanumeric(line.product_uom_id.name)"/>
-                    <PrezzoUnitario t-esc="'%.06f' % (line_dict['unit_price'])"/>
+                    <Descrizione t-out="format_alphanumeric(line_dict['description'])"/>
+                    <Quantita t-out="format_numbers(abs(line.quantity))"/>
+                    <UnitaMisura t-if="line.product_uom_id.category_id != env.ref('uom.product_uom_categ_unit')"  t-out="format_alphanumeric(line.product_uom_id.name)"/>
+                    <PrezzoUnitario t-out="'%.06f' % (line_dict['unit_price'])"/>
                     <ScontoMaggiorazione t-if="line.discount != 0">
-                        <Tipo t-esc="discount_type(line.discount)"/>
-                        <Percentuale t-esc="format_numbers(abs(line.discount))"/>
+                        <Tipo t-out="discount_type(line.discount)"/>
+                        <Percentuale t-out="format_numbers(abs(line.discount))"/>
                     </ScontoMaggiorazione>
-                    <PrezzoTotale t-esc="format_monetary(line_dict['subtotal_price'], currency)"/>
-                    <AliquotaIVA t-if="line.tax_ids.amount_type == 'percent'" t-esc="format_numbers(line.tax_ids.amount)"/>
-                    <AliquotaIVA t-elif="line.tax_ids.amount_type != 'percent'" t-esc="'0.00'"/>
-                    <Natura t-if="line.tax_ids.l10n_it_has_exoneration" t-esc="line.tax_ids.l10n_it_kind_exoneration"/>
+                    <PrezzoTotale t-out="format_monetary(line_dict['subtotal_price'], currency)"/>
+                    <AliquotaIVA t-if="line.tax_ids.amount_type == 'percent'" t-out="format_numbers(line.tax_ids.amount)"/>
+                    <AliquotaIVA t-elif="line.tax_ids.amount_type != 'percent'" t-out="'0.00'"/>
+                    <Natura t-if="line.tax_ids.l10n_it_has_exoneration" t-out="line.tax_ids.l10n_it_kind_exoneration"/>
                     <AltriDatiGestionali t-if="conversion_rate">
                         <TipoDato>Currency</TipoDato>
-                        <RiferimentoTesto t-esc="format_alphanumeric(record.currency_id.name)"/>
-                        <RiferimentoNumero t-esc="'%.06f' % line.price_subtotal"/>
+                        <RiferimentoTesto t-out="format_alphanumeric(record.currency_id.name)"/>
+                        <RiferimentoNumero t-out="'%.06f' % line.price_subtotal"/>
                     </AltriDatiGestionali>
                     <AltriDatiGestionali t-if="conversion_rate">
                         <TipoDato>Exch.Rate</TipoDato>
-                        <RiferimentoNumero t-esc="conversion_rate"/>
-                        <RiferimentoData t-esc="format_date(record.invoice_date)"/>
+                        <RiferimentoNumero t-out="conversion_rate"/>
+                        <RiferimentoData t-out="format_date(record.invoice_date)"/>
                     </AltriDatiGestionali>
                 </DettaglioLinee>
 </template>
@@ -43,56 +43,56 @@
     <FatturaElettronicaHeader>
         <DatiTrasmissione>
             <IdTrasmittente>
-                <IdPaese t-esc="get_vat_country(sender.vat)"/>
-                <IdCodice t-esc="normalize_codice_fiscale(sender.l10n_it_codice_fiscale) or get_vat_number(sender.vat)"/>
+                <IdPaese t-out="get_vat_country(sender.vat)"/>
+                <IdCodice t-out="normalize_codice_fiscale(sender.l10n_it_codice_fiscale) or get_vat_number(sender.vat)"/>
             </IdTrasmittente>
-            <ProgressivoInvio t-esc="format_alphanumeric(record.name.replace('/','')[-10:])"/>
-            <FormatoTrasmissione t-esc="formato_trasmissione"/>
-            <CodiceDestinatario t-esc="codice_destinatario"/>
+            <ProgressivoInvio t-out="format_alphanumeric(record.name.replace('/','')[-10:])"/>
+            <FormatoTrasmissione t-out="formato_trasmissione"/>
+            <CodiceDestinatario t-out="codice_destinatario"/>
             <ContattiTrasmittente>
-                <Telefono t-if="sender_partner.phone" t-esc="format_alphanumeric(format_phone(sender_partner.phone))"/>
-                <Telefono t-elif="sender_partner.mobile" t-esc="format_alphanumeric(format_phone(sender_partner.mobile))"/>
-                <Email t-if="sender_partner.email" t-esc="sender_partner.email"/>
+                <Telefono t-if="sender_partner.phone" t-out="format_alphanumeric(format_phone(sender_partner.phone))"/>
+                <Telefono t-elif="sender_partner.mobile" t-out="format_alphanumeric(format_phone(sender_partner.mobile))"/>
+                <Email t-if="sender_partner.email" t-out="sender_partner.email"/>
             </ContattiTrasmittente>
-            <PECDestinatario t-if="not is_self_invoice and partner.l10n_it_pec_email" t-esc="partner.l10n_it_pec_email"/>
+            <PECDestinatario t-if="not is_self_invoice and partner.l10n_it_pec_email" t-out="partner.l10n_it_pec_email"/>
         </DatiTrasmissione>
         <CedentePrestatore>
             <DatiAnagrafici>
                 <IdFiscaleIVA>
-                    <IdPaese t-esc="get_vat_country(seller.vat)"/>
-                    <IdCodice t-esc="get_vat_number(seller.vat)"/>
+                    <IdPaese t-out="get_vat_country(seller.vat)"/>
+                    <IdCodice t-out="get_vat_number(seller.vat)"/>
                 </IdFiscaleIVA>
-                <CodiceFiscale t-if="seller.l10n_it_codice_fiscale" t-esc="normalize_codice_fiscale(seller.l10n_it_codice_fiscale)"/>
+                <CodiceFiscale t-if="seller.l10n_it_codice_fiscale" t-out="normalize_codice_fiscale(seller.l10n_it_codice_fiscale)"/>
                 <Anagrafica>
-                    <Denominazione t-esc="format_alphanumeric(seller_partner.display_name[:80])"/>
+                    <Denominazione t-out="format_alphanumeric(seller_partner.display_name[:80])"/>
                 </Anagrafica>
-                <RegimeFiscale t-esc="regime_fiscale"/>
+                <RegimeFiscale t-out="regime_fiscale"/>
             </DatiAnagrafici>
             <t t-call="l10n_it_edi.account_invoice_it_FatturaPA_sede">
                 <t t-set="partner" t-value="seller_partner"/>
             </t>
             <IscrizioneREA t-if="not is_self_invoice and company.l10n_it_has_eco_index">
-                <Ufficio t-esc="company.l10n_it_eco_index_office.code"/>
-                <NumeroREA t-esc="format_alphanumeric(company.l10n_it_eco_index_number)"/>
-                <CapitaleSociale t-if="company.l10n_it_eco_index_share_capital != 0" t-esc="format_numbers_two(company.l10n_it_eco_index_share_capital)"/>
-                <SocioUnico t-if="company.l10n_it_eco_index_sole_shareholder != 'NO'" t-esc="company.l10n_it_eco_index_sole_shareholder"/>
-                <StatoLiquidazione t-esc="company.l10n_it_eco_index_liquidation_state"/>
+                <Ufficio t-out="company.l10n_it_eco_index_office.code"/>
+                <NumeroREA t-out="format_alphanumeric(company.l10n_it_eco_index_number)"/>
+                <CapitaleSociale t-if="company.l10n_it_eco_index_share_capital != 0" t-out="format_numbers_two(company.l10n_it_eco_index_share_capital)"/>
+                <SocioUnico t-if="company.l10n_it_eco_index_sole_shareholder != 'NO'" t-out="company.l10n_it_eco_index_sole_shareholder"/>
+                <StatoLiquidazione t-out="company.l10n_it_eco_index_liquidation_state"/>
             </IscrizioneREA>
         </CedentePrestatore>
         <RappresentanteFiscale t-if="not is_self_invoice and representative">
             <DatiAnagrafici>
                 <IdFiscaleIVA>
-                    <IdPaese t-esc="get_vat_country(representative.vat)"/>
-                    <IdCodice t-esc="get_vat_number(representative.vat)"/>
+                    <IdPaese t-out="get_vat_country(representative.vat)"/>
+                    <IdCodice t-out="get_vat_number(representative.vat)"/>
                 </IdFiscaleIVA>
-                <CodiceFiscale t-if="representative.l10n_it_codice_fiscale" t-esc="normalize_codice_fiscale(representative.l10n_it_codice_fiscale)"/>
+                <CodiceFiscale t-if="representative.l10n_it_codice_fiscale" t-out="normalize_codice_fiscale(representative.l10n_it_codice_fiscale)"/>
                 <Anagrafica>
                 <t t-if="representative.is_company">
-                    <Denominazione t-esc="format_alphanumeric(representative.display_name[:80])"/>
+                    <Denominazione t-out="format_alphanumeric(representative.display_name[:80])"/>
                 </t>
                 <t t-else="">
-                    <Nome t-esc="format_alphanumeric(' '.join(representative.name.split()[:1])[:60])"/>
-                    <Cognome t-esc="format_alphanumeric(' '.join(representative.name.split()[1:])[:60])"/>
+                    <Nome t-out="format_alphanumeric(' '.join(representative.name.split()[:1])[:60])"/>
+                    <Cognome t-out="format_alphanumeric(' '.join(representative.name.split()[1:])[:60])"/>
                 </t>
                 </Anagrafica>
             </DatiAnagrafici>
@@ -100,26 +100,26 @@
         <CessionarioCommittente>
             <DatiAnagrafici>
                 <IdFiscaleIVA t-if="buyer.vat and in_eu(buyer)">
-                    <IdPaese t-esc="get_vat_country(buyer.vat)"/>
-                    <IdCodice t-esc="get_vat_number(buyer.vat)"/>
+                    <IdPaese t-out="get_vat_country(buyer.vat)"/>
+                    <IdCodice t-out="get_vat_number(buyer.vat)"/>
                 </IdFiscaleIVA>
                 <IdFiscaleIVA t-if="buyer.vat and not in_eu(buyer)">
-                    <IdPaese t-esc="buyer.country_id.code"/>
-                    <IdCodice t-esc="'OO99999999999'"/>
+                    <IdPaese t-out="buyer.country_id.code"/>
+                    <IdCodice t-out="'OO99999999999'"/>
                 </IdFiscaleIVA>
                 <IdFiscaleIVA t-if="not buyer.vat and buyer.country_id.code != 'IT'">
-                    <IdPaese t-esc="buyer.country_id.code"/>
-                    <IdCodice t-esc="'0000000'"/>
+                    <IdPaese t-out="buyer.country_id.code"/>
+                    <IdCodice t-out="'0000000'"/>
                 </IdFiscaleIVA>
-                <CodiceFiscale t-if="not buyer.vat and buyer.l10n_it_codice_fiscale" t-esc="normalize_codice_fiscale(buyer.l10n_it_codice_fiscale)"/>
-                <CodiceFiscale t-elif="not buyer.vat and not buyer.l10n_it_codice_fiscale" t-esc="99999999999"/>
+                <CodiceFiscale t-if="not buyer.vat and buyer.l10n_it_codice_fiscale" t-out="normalize_codice_fiscale(buyer.l10n_it_codice_fiscale)"/>
+                <CodiceFiscale t-elif="not buyer.vat and not buyer.l10n_it_codice_fiscale" t-out="99999999999"/>
                 <Anagrafica>
                     <t t-if="buyer_is_company">
-                        <Denominazione t-esc="format_alphanumeric(buyer.display_name[:80])"/>
+                        <Denominazione t-out="format_alphanumeric(buyer.display_name[:80])"/>
                     </t>
                     <t t-else="">
-                        <Nome t-esc="format_alphanumeric(' '.join(buyer.name.split()[:1])[:60])"/>
-                        <Cognome t-esc="format_alphanumeric(' '.join(buyer.name.split()[1:])[:60])"/>
+                        <Nome t-out="format_alphanumeric(' '.join(buyer.name.split()[:1])[:60])"/>
+                        <Cognome t-out="format_alphanumeric(' '.join(buyer.name.split()[1:])[:60])"/>
                     </t>
                 </Anagrafica>
             </DatiAnagrafici>
@@ -131,22 +131,22 @@
     <FatturaElettronicaBody>
         <DatiGenerali>
             <DatiGeneraliDocumento>
-                <TipoDocumento t-esc="document_type"/>
-                <Divisa t-esc="currency.name"/>
-                <Data t-esc="format_date(record.invoice_date)"/>
-                <Numero t-esc="format_alphanumeric(record.name[-20:])"/>
+                <TipoDocumento t-out="document_type"/>
+                <Divisa t-out="currency.name"/>
+                <Data t-out="format_date(record.invoice_date)"/>
+                <Numero t-out="format_alphanumeric(record.name[-20:])"/>
                 <DatiBollo t-if="record.l10n_it_stamp_duty">
                     <BolloVirtuale>SI</BolloVirtuale>
-                    <ImportoBollo t-esc="format_numbers(record.l10n_it_stamp_duty)"/>
+                    <ImportoBollo t-out="format_numbers(record.l10n_it_stamp_duty)"/>
                 </DatiBollo>
-                <ImportoTotaleDocumento t-esc="format_monetary(document_total, currency)"/>
+                <ImportoTotaleDocumento t-out="format_monetary(document_total, currency)"/>
             </DatiGeneraliDocumento>
             <DatiOrdineAcquisto t-if="record.ref">
-                <IdDocumento t-esc="format_alphanumeric(record.ref[:20])"/>
+                <IdDocumento t-out="format_alphanumeric(record.ref[:20])"/>
             </DatiOrdineAcquisto>
             <DatiDDT t-if="record.l10n_it_ddt_id">
-                <NumeroDDT t-esc="format_alphanumeric(record.l10n_it_ddt_id.name[-20:])"/>
-                <DataDDT t-esc="format_date(record.l10n_it_ddt_id.date)"/>
+                <NumeroDDT t-out="format_alphanumeric(record.l10n_it_ddt_id.name[-20:])"/>
+                <DataDDT t-out="format_date(record.l10n_it_ddt_id.date)"/>
             </DatiDDT>
         </DatiGenerali>
         <DatiBeniServizi>
@@ -159,19 +159,19 @@
                 <t t-set="has_exoneration" t-value="tax.l10n_it_has_exoneration"/>
                 <t t-set="kind_exoneration" t-value="tax.l10n_it_kind_exoneration"/>
                 <DatiRiepilogo>
-                    <AliquotaIVA t-esc="format_numbers(tax.amount)"/>
-                    <Natura t-if="has_exoneration" t-esc="kind_exoneration"/>
-                    <Arrotondamento t-if="tax_line.get('rounding')" t-esc="format_numbers(-tax_line['rounding'])"/>
+                    <AliquotaIVA t-out="format_numbers(tax.amount)"/>
+                    <Natura t-if="has_exoneration" t-out="kind_exoneration"/>
+                    <Arrotondamento t-if="tax_line.get('rounding')" t-out="format_numbers(-tax_line['rounding'])"/>
                     <t t-if="rc_refund">
-                        <ImponibileImporto t-esc="format_monetary(balance_multiplicator * tax_line['base_amount'], currency)"/>
-                        <Imposta t-esc="format_monetary(balance_multiplicator * tax_line['tax_amount'], currency)"/>
+                        <ImponibileImporto t-out="format_monetary(balance_multiplicator * tax_line['base_amount'], currency)"/>
+                        <Imposta t-out="format_monetary(balance_multiplicator * tax_line['tax_amount'], currency)"/>
                     </t>
                     <t t-else="">
-                        <ImponibileImporto t-esc="format_monetary(abs(tax_line['base_amount']), currency)"/>
-                        <Imposta t-esc="format_monetary(abs(tax_line['tax_amount']), currency)"/>
+                        <ImponibileImporto t-out="format_monetary(abs(tax_line['base_amount']), currency)"/>
+                        <Imposta t-out="format_monetary(abs(tax_line['tax_amount']), currency)"/>
                     </t>
-                    <EsigibilitaIVA t-if="not has_exoneration or kind_exoneration == 'N6'" t-esc="tax.l10n_it_vat_due_date"/>
-                    <RiferimentoNormativo t-if="has_exoneration" t-esc="format_alphanumeric(tax.l10n_it_law_reference[:100])"/>
+                    <EsigibilitaIVA t-if="not has_exoneration or kind_exoneration == 'N6'" t-out="tax.l10n_it_vat_due_date"/>
+                    <RiferimentoNormativo t-if="has_exoneration" t-out="format_alphanumeric(tax.l10n_it_law_reference[:100])"/>
                 </DatiRiepilogo>
             </t>
         </DatiBeniServizi>
@@ -181,19 +181,19 @@
             <t t-foreach="payments" t-as="payment">
                 <DettaglioPagamento>
                     <ModalitaPagamento>MP05</ModalitaPagamento>
-                    <DataScadenzaPagamento t-esc="format_date(payment.date_maturity)"/>
-                    <ImportoPagamento t-esc="format_monetary(abs(payment.amount_currency), currency)"/>
-                    <IstitutoFinanziario t-if="partner_bank.bank_id" t-esc="format_alphanumeric(partner_bank.bank_id.name[:80])"/>
-                    <IBAN t-if="partner_bank.acc_type == 'iban'" t-esc="partner_bank.sanitized_acc_number"/>
-                    <BIC t-elif="partner_bank.acc_type == 'bank' and partner_bank.bank_id.bic" t-esc="partner_bank.bank_id.bic"/>
-                    <CodicePagamento t-if="record.payment_reference" t-esc="format_alphanumeric(record.payment_reference[:60])"/>
+                    <DataScadenzaPagamento t-out="format_date(payment.date_maturity)"/>
+                    <ImportoPagamento t-out="format_monetary(abs(payment.amount_currency), currency)"/>
+                    <IstitutoFinanziario t-if="partner_bank.bank_id" t-out="format_alphanumeric(partner_bank.bank_id.name[:80])"/>
+                    <IBAN t-if="partner_bank.acc_type == 'iban'" t-out="partner_bank.sanitized_acc_number"/>
+                    <BIC t-elif="partner_bank.acc_type == 'bank' and partner_bank.bank_id.bic" t-out="partner_bank.bank_id.bic"/>
+                    <CodicePagamento t-if="record.payment_reference" t-out="format_alphanumeric(record.payment_reference[:60])"/>
                 </DettaglioPagamento>
             </t>
         </DatiPagamento>
         <Allegati t-if="pdf">
-            <NomeAttachment t-esc="format_alphanumeric(pdf_name[:60])"/>
+            <NomeAttachment t-out="format_alphanumeric(pdf_name[:60])"/>
             <FormatoAttachment>PDF</FormatoAttachment>
-            <Attachment t-esc="pdf"/>
+            <Attachment t-out="pdf"/>
         </Allegati>
     </FatturaElettronicaBody>
 </p:FatturaElettronica>
@@ -201,11 +201,11 @@
 
 <template id="account_invoice_it_FatturaPA_sede">
             <Sede>
-                <Indirizzo><t t-if="partner.street" t-esc="format_alphanumeric(partner.street)"/> <t t-if="partner.street2" t-esc="format_alphanumeric(partner.street2)"/></Indirizzo>
-                <CAP><t t-if="partner.country_id.code != 'IT'" t-esc="'00000'"/><t t-else="" t-esc="partner.zip"/></CAP>
-                <Comune t-esc="format_alphanumeric(partner.city)"/>
-                <Provincia t-if="partner.country_id.code == 'IT'" t-esc="partner.state_id.code"/>
-                <Nazione t-esc="partner.country_id.code"/>
+                <Indirizzo><t t-if="partner.street" t-out="format_alphanumeric(partner.street)"/> <t t-if="partner.street2" t-out="format_alphanumeric(partner.street2)"/></Indirizzo>
+                <CAP><t t-if="partner.country_id.code != 'IT'" t-out="'00000'"/><t t-else="" t-out="partner.zip"/></CAP>
+                <Comune t-out="format_alphanumeric(partner.city)"/>
+                <Provincia t-if="partner.country_id.code == 'IT'" t-out="partner.state_id.code"/>
+                <Nazione t-out="partner.country_id.code"/>
             </Sede>
 </template>