property.

Conflicts:
	htdocs/compta/bank/card.php
	htdocs/compta/bank/class/account.class.php

Conflicts:
	htdocs/compta/bank/categ.php

prepend the author firstname and lastname for ER ref

fix edition of expense report without vat

use access right to validate expense report created for someone else

Instead of using the validator of the ER use the author firstname and last name.
This is not always the case as soon ass someone can create ER for someone else

Conflicts:
	htdocs/comm/action/card.php