Comment 2 for bug 662538

I am astonished to learn that opening entries are not associated with partner_ids
may be I missunderstand how this should work
to my (accounting) understanding every move_line must of payables/receivables must be associated with a partner otherwise the partners list will (or might not) be correct.
the way you describe the problems seems that from unreconciled moves of the old year which are attached to partners opening entries without partner are generated.