This bug is ancient.  Is it still a problem for anyone?  When creating a
new KMyMoney data file, part of the process is adding one or more
templates.  That is what creates categories.  If you do not import any
templates, you will start with no categories, so it's not really a bug.

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https://bugs.launchpad.net/bugs/1016812

Title:
  No Categories lis in Kmymoney

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