I've updated the community module to redirect the SIRET from company to the 
related partner.
So we've worked around the problem, no need to patch the core addons.

** Changed in: openobject-addons
     Assignee: OpenERP R&D Addons Team 3 (openerp-dev-addons3) => (unassigned)

** Changed in: openobject-addons
       Status: Fix Committed => Opinion

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https://bugs.launchpad.net/bugs/1042324

Title:
  French localization adds SIRET to the wrong object

Status in OpenERP Account - Financial Tools:
  Fix Released
Status in OpenERP Addons (modules):
  Opinion

Bug description:
  In the trunk, l10n_fr was recently improved and introduced new fields to 
record the SIRET number (official id number) and APE code of companies.
  Unfortunately, this was added to the wrong object : res.company.

  This makes it only useful for the user's company, but French users very often 
use these pieces of information to assert the legal existence of their partners 
too.
  So it should be defined in res.partner instead.

  Lionel Sausin

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