Adds data/report_pnl.xml seeding a company-agnostic fusion.report record for the Income Statement (report_type='pnl'). Line specs are loaded via eval= so Odoo passes a real Python list to the JSON field instead of a string-encoded blob. Structure: Revenue (sign -1) - Operating Expenses (sign -1) = Net Income (subtotal above 2). Comparison defaults to previous_year. Bumps manifest to 19.0.1.0.5. Made-with: Cursor