r16481 - gnucash/trunk/accounts/de_DE - Update German SKR04 account template by Frank Ellenberger. Bug#433428
Christian Stimming
cstim at cvs.gnucash.org
Sun Sep 2 12:55:02 EDT 2007
Author: cstim
Date: 2007-09-02 12:54:54 -0400 (Sun, 02 Sep 2007)
New Revision: 16481
Trac: http://svn.gnucash.org/trac/changeset/16481
Modified:
gnucash/trunk/accounts/de_DE/acctchrt_skr04.gnucash-xea
Log:
Update German SKR04 account template by Frank Ellenberger. Bug#433428
Modified: gnucash/trunk/accounts/de_DE/acctchrt_skr04.gnucash-xea
===================================================================
--- gnucash/trunk/accounts/de_DE/acctchrt_skr04.gnucash-xea 2007-08-30 04:55:36 UTC (rev 16480)
+++ gnucash/trunk/accounts/de_DE/acctchrt_skr04.gnucash-xea 2007-09-02 16:54:54 UTC (rev 16481)
@@ -4,65 +4,61 @@
Kontenrahmen SKR04
</gnc-act:title>
<gnc-act:short-description>
- Standardkontenrahmen SKR04 für die Unternehmensbuchhaltung
+ Standardkontenrahmen SKR04, Stand 2005
</gnc-act:short-description>
<gnc-act:long-description>
- Dies ist ein nicht ganz vollständiger Industrie-Standardkontenrahmen SKR04 für die Buchhaltung in Unternehmen. Der SKR04 orientiert sich an den Positionen des Jahresabschlusses (Aktiva, Passiva, Erträge und Aufwendungen) und ist von daher besonders den Neueinsteigern der Unternehmensbuchhaltung zu empfehlen. Da sich diese Gliederung außerdem an die HGB-Vorschriften für Kapitalgesellschaften anlehnt, sollten insbesondere auch GmbH-Buchhalter diesen Kontenrahmen verwenden.
- </gnc-act:long-description>
- <gnc-act:exclude-from-select-all>1</gnc-act:exclude-from-select-all>
+ 1. BETA-Version des Kontenrahmes SKR04:2005. Der SKR04 orientiert sich an den Positionen des Jahresabschlusses (Aktiva, Passiva, Erträge und Aufwendungen) und ist von daher besonders den Neueinsteigern der Unternehmensbuchhaltung zu empfehlen. Da sich diese Gliederung außerdem an die HGB-Vorschriften für Kapitalgesellschaften anlehnt, sollten insbesondere auch GmbH-Buchhalter diesen Kontenrahmen verwenden. Er enthält sowohl Konten für Kapital- als auch Personengesellschaften. Der Kontenrahmen sollte den eigenen Bedürfnissen angepasst werden was Struktur und Kontenbezeichnungen angeht. Diese Version enthält fast alle Konten mit "Hausnummern" mit Ausnahme der Statistikkonten gemäß dem gesetzlichen Stand 2005. In den Beschreibungen sind auch die Felder für die Umsatzsteuervoranmeldung genannt. Ganz sicher enthält er aber noch Fehler, etwa in der Gruppierung. Korrekturen und Verbesserungsvorschläge bitte an gnucash AT mataram.de.
+ </gnc-act:long-description>
+<gnc-act:exclude-from-select-all>1</gnc-act:exclude-from-select-all>
<gnc:account version="2.0.0">
- <act:name>Root Account</act:name>
- <act:id type="new">1972cce2e2364f95b2b0bc014502661d</act:id>
- <act:type>ROOT</act:type>
- <act:commodity-scu>0</act:commodity-scu>
-</gnc:account>
-<gnc:account version="2.0.0">
- <act:name>20. Jahresüberschuss/Jahresfehlbetrag</act:name>
- <act:id type="new">00363fa6340f307005ba0d755a738cd6</act:id>
+ <act:name>22. Konten zur statistischen Auswertung und internen Verrechnung</act:name>
+ <act:id type="guid">3237729e885b61040c631531fb050e1c</act:id>
<act:type>ASSET</act:type>
<act:commodity>
<cmdty:space>ISO4217</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:description>Achtung Summe 14+17+18+19</act:description>
+ <act:description>Kto 9000-9999</act:description>
<act:slots>
<slot>
<slot:key>placeholder</slot:key>
- <slot:value type="string">false</slot:value>
+ <slot:value type="string">true</slot:value>
</slot>
<slot>
<slot:key>notes</slot:key>
<slot:value type="string"></slot:value>
</slot>
- <slot>
- <slot:key>hbci</slot:key>
- <slot:value type="frame"/>
- </slot>
</act:slots>
- <act:parent type="new">1972cce2e2364f95b2b0bc014502661d</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Aktiva</act:name>
- <act:id type="new">79b68c22ad98b86434e831c8d4403e06</act:id>
+ <act:id type="guid">5431c68bfabcf5fdbef88abedd861198</act:id>
<act:type>ASSET</act:type>
<act:commodity>
<cmdty:space>ISO4217</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:description>Aktiva</act:description>
+ <act:description>Aktiva = Kapitalverwendung</act:description>
<act:slots>
<slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
<slot:key>hbci</slot:key>
<slot:value type="frame"/>
</slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
</act:slots>
- <act:parent type="new">1972cce2e2364f95b2b0bc014502661d</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>A. Anlagevermögen:</act:name>
- <act:id type="new">ad96a16869bd19ee1b46debd87bec7e3</act:id>
+ <act:name>A. Anlagevermögen:</act:name>
+ <act:id type="guid">25554b48b5e81d8452521bacda7cc226</act:id>
<act:type>ASSET</act:type>
<act:commodity>
<cmdty:space>ISO4217</cmdty:space>
@@ -87,36 +83,300 @@
<slot:value type="integer">1</slot:value>
</slot>
</act:slots>
- <act:parent type="guid">79b68c22ad98b86434e831c8d4403e06</act:parent>
+ <act:parent type="guid">5431c68bfabcf5fdbef88abedd861198</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>I. Immaterielle Vermögensgegenstände:</act:name>
- <act:id type="new">44366f8ba9a603f070c4cb233ba3fec2</act:id>
+ <act:name>I. Ausstehende Einlagen</act:name>
+ <act:id type="guid">60a53513911abc31ce93dfddbc9c96c5</act:id>
<act:type>ASSET</act:type>
<act:commodity>
<cmdty:space>ISO4217</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
+ <act:description>SKR04 2005: 0001-0089</act:description>
<act:slots>
<slot>
<slot:key>placeholder</slot:key>
+ <slot:value type="string">true</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">25554b48b5e81d8452521bacda7cc226</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>a) Kapitalgesellschaft</act:name>
+ <act:id type="guid">cb112e9d5b6bf4ca0149302b9b35722b</act:id>
+ <act:type>ASSET</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">true</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">60a53513911abc31ce93dfddbc9c96c5</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Ausstehende Einlagen auf das gezeichnete Kapital, nicht eingefordert (Aktivausweis)</act:name>
+ <act:id type="guid">c475e4f4b9e4d04fc01eaa9132ce8230</act:id>
+ <act:type>ASSET</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>0001</act:code>
+ <act:description>oder 2910</act:description>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
<slot:value type="string">false</slot:value>
</slot>
<slot>
<slot:key>notes</slot:key>
<slot:value type="string"></slot:value>
</slot>
+ </act:slots>
+ <act:parent type="guid">cb112e9d5b6bf4ca0149302b9b35722b</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Ausstehende Einlagen auf das gezeichnete Kapital, eingefordert (Aktivausweis)</act:name>
+ <act:id type="guid">3b14113fb70353a4a1fe4abb007446c7</act:id>
+ <act:type>ASSET</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>0040</act:code>
+ <act:slots>
<slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">cb112e9d5b6bf4ca0149302b9b35722b</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>b) Kommanditgesellschaft</act:name>
+ <act:id type="guid">92e0c76cd1716d23684995969a1af341</act:id>
+ <act:type>ASSET</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">true</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">60a53513911abc31ce93dfddbc9c96c5</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Ausstehende Einlagen auf das Komplementär-Kapital, nicht eingefordert</act:name>
+ <act:id type="guid">f6bbe9bcc8d0115316daf1de671e954a</act:id>
+ <act:type>ASSET</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>0050</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">92e0c76cd1716d23684995969a1af341</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Ausstehende Einlagen auf das Komplementär-Kapital, eingefordert</act:name>
+ <act:id type="guid">20cb6ac0522ef0dc92bb1cadaeca855c</act:id>
+ <act:type>ASSET</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>0060</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">92e0c76cd1716d23684995969a1af341</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Ausstehende Einlagen auf das Kommandit-Kapital, nicht eingefordert</act:name>
+ <act:id type="guid">d5a9019b0a64680ad8ef1472551e355b</act:id>
+ <act:type>ASSET</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>0070</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">92e0c76cd1716d23684995969a1af341</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Ausstehende Einlagen auf das Kommandit-Kapital, eingefordert</act:name>
+ <act:id type="guid">73e454578f1f23eaf0d9a1c765c19258</act:id>
+ <act:type>ASSET</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>0080</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">92e0c76cd1716d23684995969a1af341</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>II. Ingangsetzung und Erweiterung des Geschäftsbetriebes</act:name>
+ <act:id type="guid">6ecb789e06f3feac57be62f87a44beba</act:id>
+ <act:type>ASSET</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:description>SKR04 2005: 0095-0099</act:description>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">true</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">25554b48b5e81d8452521bacda7cc226</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Ingangsetzungs- und Erweiterungsaufwand</act:name>
+ <act:id type="guid">664bd49a2bbb9ed51a0d1325dd849a22</act:id>
+ <act:type>ASSET</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>0095</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">6ecb789e06f3feac57be62f87a44beba</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Aufwendungen Währungsumstellung Euro</act:name>
+ <act:id type="guid">a041dea0d2d980c708dd5cc8828218b6</act:id>
+ <act:type>ASSET</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>0096</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">6ecb789e06f3feac57be62f87a44beba</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>III. Immaterielle Vermögensgegenstände:</act:name>
+ <act:id type="guid">3dbb5945983bc0de9d33b40bb21c53cb</act:id>
+ <act:type>ASSET</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:description>0100-0160</act:description>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">true</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ <slot>
<slot:key>hbci</slot:key>
<slot:value type="frame"/>
</slot>
</act:slots>
- <act:parent type="guid">ad96a16869bd19ee1b46debd87bec7e3</act:parent>
+ <act:parent type="guid">25554b48b5e81d8452521bacda7cc226</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>1. Konzessionen, gewerbliche Schutzrechte und ähnliche Rechte und Werte sowie Lizenzen an solchen Rechten und Werten;</act:name>
- <act:id type="new">a71a0c99a50f8b05134ca224bade9c5a</act:id>
+ <act:name>1. Konzessionen, gewerbliche Schutzrechte und ähnliche Rechte und Werte sowie Lizenzen an solchen Rechten und Werten</act:name>
+ <act:id type="guid">accd83b772d8921a4fa697291ad04e2c</act:id>
<act:type>ASSET</act:type>
<act:commodity>
<cmdty:space>ISO4217</cmdty:space>
@@ -126,7 +386,7 @@
<act:slots>
<slot>
<slot:key>placeholder</slot:key>
- <slot:value type="string">false</slot:value>
+ <slot:value type="string">true</slot:value>
</slot>
<slot>
<slot:key>notes</slot:key>
@@ -137,11 +397,99 @@
<slot:value type="frame"/>
</slot>
</act:slots>
- <act:parent type="guid">44366f8ba9a603f070c4cb233ba3fec2</act:parent>
+ <act:parent type="guid">3dbb5945983bc0de9d33b40bb21c53cb</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
+ <act:name>Konzessionen und gewerbl.Schutzrechte</act:name>
+ <act:id type="guid">05140533502d0be13e2a07b5b78f826d</act:id>
+ <act:type>ASSET</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>0100</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">true</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">accd83b772d8921a4fa697291ad04e2c</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Konzessionen</act:name>
+ <act:id type="guid">5f40c7e06a47a5209944dda0481e34c3</act:id>
+ <act:type>ASSET</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>0110</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">05140533502d0be13e2a07b5b78f826d</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Gewerbliche Schutzrechte</act:name>
+ <act:id type="guid">909859f1f05e2336191c221d543745e2</act:id>
+ <act:type>ASSET</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>0120</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">05140533502d0be13e2a07b5b78f826d</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Ähnliche Rechte und Werte</act:name>
+ <act:id type="guid">56034fe0014c3c163d4b5882a3dafa65</act:id>
+ <act:type>ASSET</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>0130</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">05140533502d0be13e2a07b5b78f826d</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
<act:name>EDV-Software</act:name>
- <act:id type="new">86bc920f63491212ae0f09cc889287fa</act:id>
+ <act:id type="guid">7001151200f6b5a54a21a91a06cdb96c</act:id>
<act:type>ASSET</act:type>
<act:commodity>
<cmdty:space>ISO4217</cmdty:space>
@@ -163,17 +511,18 @@
<slot:value type="integer">1</slot:value>
</slot>
</act:slots>
- <act:parent type="guid">a71a0c99a50f8b05134ca224bade9c5a</act:parent>
+ <act:parent type="guid">05140533502d0be13e2a07b5b78f826d</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>2. Geschäfts- oder Firmenwert</act:name>
- <act:id type="new">da90e84e1a3258907057adbe8f2b0c7e</act:id>
+ <act:name>Lizenzen an gewerblichen Schutzrechten und ähnlichen Rechten und Werten</act:name>
+ <act:id type="guid">ef6e9613e169c517c93b3b8f23e89a80</act:id>
<act:type>ASSET</act:type>
<act:commodity>
<cmdty:space>ISO4217</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
+ <act:code>0140</act:code>
<act:slots>
<slot>
<slot:key>placeholder</slot:key>
@@ -183,16 +532,37 @@
<slot:key>notes</slot:key>
<slot:value type="string"></slot:value>
</slot>
+ </act:slots>
+ <act:parent type="guid">05140533502d0be13e2a07b5b78f826d</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>2. Geschäfts- oder Firmenwert</act:name>
+ <act:id type="guid">0497673b94b5f5d818d646ab831a2cdb</act:id>
+ <act:type>ASSET</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:slots>
<slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ <slot>
<slot:key>hbci</slot:key>
<slot:value type="frame"/>
</slot>
</act:slots>
- <act:parent type="guid">44366f8ba9a603f070c4cb233ba3fec2</act:parent>
+ <act:parent type="guid">3dbb5945983bc0de9d33b40bb21c53cb</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Geschäfts- oder Firmenwert</act:name>
- <act:id type="new">bac5921adbeff57928fcf857a75c3d04</act:id>
+ <act:name>Geschäfts- oder Firmenwert</act:name>
+ <act:id type="guid">91054040eddcb54d26482c57be43d7f2</act:id>
<act:type>ASSET</act:type>
<act:commodity>
<cmdty:space>ISO4217</cmdty:space>
@@ -210,11 +580,33 @@
<slot:value type="string"></slot:value>
</slot>
</act:slots>
- <act:parent type="guid">da90e84e1a3258907057adbe8f2b0c7e</act:parent>
+ <act:parent type="guid">0497673b94b5f5d818d646ab831a2cdb</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
+ <act:name>Verschmelzungsmehrwert</act:name>
+ <act:id type="guid">75caf73e754b2f8d8efbdae62eabf586</act:id>
+ <act:type>ASSET</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>0160</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">0497673b94b5f5d818d646ab831a2cdb</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
<act:name>3. Geleistete Anzahlungen</act:name>
- <act:id type="new">a2e1cc6b2718e77e3b373c72ef4fe1f1</act:id>
+ <act:id type="guid">ea0f8625843879d059e4d62a6b8dcb5b</act:id>
<act:type>ASSET</act:type>
<act:commodity>
<cmdty:space>ISO4217</cmdty:space>
@@ -235,17 +627,18 @@
<slot:value type="frame"/>
</slot>
</act:slots>
- <act:parent type="guid">44366f8ba9a603f070c4cb233ba3fec2</act:parent>
+ <act:parent type="guid">3dbb5945983bc0de9d33b40bb21c53cb</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>II. Sachanlagen:</act:name>
- <act:id type="new">b0da9482b394285e067d3993934f3d20</act:id>
+ <act:name>Anzahlungen auf immaterielle Vermögensgegenstände</act:name>
+ <act:id type="guid">3c7f20e161b7e26c67f82a117fd44ea5</act:id>
<act:type>ASSET</act:type>
<act:commodity>
<cmdty:space>ISO4217</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
+ <act:code>0170</act:code>
<act:slots>
<slot>
<slot:key>placeholder</slot:key>
@@ -255,26 +648,45 @@
<slot:key>notes</slot:key>
<slot:value type="string"></slot:value>
</slot>
+ </act:slots>
+ <act:parent type="guid">ea0f8625843879d059e4d62a6b8dcb5b</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Anzahlungen auf Geschäfts-, Firmenwert</act:name>
+ <act:id type="guid">b91b5db8347e945b6b935f4c36789164</act:id>
+ <act:type>ASSET</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>0179</act:code>
+ <act:slots>
<slot>
- <slot:key>hbci</slot:key>
- <slot:value type="frame"/>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
</slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
</act:slots>
- <act:parent type="guid">ad96a16869bd19ee1b46debd87bec7e3</act:parent>
+ <act:parent type="guid">ea0f8625843879d059e4d62a6b8dcb5b</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>1. Grundstücke, grundstücksgleiche Rechte und Bauten einschließlich der Bauten auf fremden Grundstücken</act:name>
- <act:id type="new">cdaa8a79b2ff9c43cf544704888a48f5</act:id>
+ <act:name>IV. Sachanlagen:</act:name>
+ <act:id type="guid">4240cda2d91992e2202a40b0bf36a8b2</act:id>
<act:type>ASSET</act:type>
<act:commodity>
<cmdty:space>ISO4217</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
+ <act:description>0200-0795</act:description>
<act:slots>
<slot>
<slot:key>placeholder</slot:key>
- <slot:value type="string">false</slot:value>
+ <slot:value type="string">true</slot:value>
</slot>
<slot>
<slot:key>notes</slot:key>
@@ -284,18 +696,66 @@
<slot:key>hbci</slot:key>
<slot:value type="frame"/>
</slot>
+ <slot>
+ <slot:key>tax-related</slot:key>
+ <slot:value type="integer">1</slot:value>
+ </slot>
</act:slots>
- <act:parent type="guid">b0da9482b394285e067d3993934f3d20</act:parent>
+ <act:parent type="guid">25554b48b5e81d8452521bacda7cc226</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Unbebaute Grundstücke</act:name>
- <act:id type="new">6a50ccd356ca750eed029b193265c3ea</act:id>
+ <act:name>1. Grundstücke, grundstücksgleiche Rechte und Bauten einschließlich der Bauten auf fremden Grundstücken</act:name>
+ <act:id type="guid">b69dc8686d2f1317404f9c7ed8642ec9</act:id>
<act:type>ASSET</act:type>
<act:commodity>
<cmdty:space>ISO4217</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
+ <act:code>0200</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">true</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">4240cda2d91992e2202a40b0bf36a8b2</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Grundstücke und grundstücksgleiche Rechte ohne Bauten</act:name>
+ <act:id type="guid">ac73b8fb60a236482d3932e1bc6f3509</act:id>
+ <act:type>ASSET</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>0210</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">b69dc8686d2f1317404f9c7ed8642ec9</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Unbebaute Grundstücke</act:name>
+ <act:id type="guid">6fae8a836e7464afea9450c0be61d9aa</act:id>
+ <act:type>ASSET</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
<act:code>0215</act:code>
<act:slots>
<slot>
@@ -306,22 +766,107 @@
<slot:key>notes</slot:key>
<slot:value type="string"></slot:value>
</slot>
+ </act:slots>
+ <act:parent type="guid">ac73b8fb60a236482d3932e1bc6f3509</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Grundstücksgleiche Rechte</act:name>
+ <act:id type="guid">b602a7759c5eb17edb1b580fd70a0ac1</act:id>
+ <act:type>ASSET</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>0220</act:code>
+ <act:description>(Erbbaurecht, Dauerwohnrecht)</act:description>
+ <act:slots>
<slot>
- <slot:key>tax-related</slot:key>
- <slot:value type="integer">1</slot:value>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
</slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
</act:slots>
- <act:parent type="guid">cdaa8a79b2ff9c43cf544704888a48f5</act:parent>
+ <act:parent type="guid">ac73b8fb60a236482d3932e1bc6f3509</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Geschäftsbauten</act:name>
- <act:id type="new">ee7ca67d4fe96710e7d43a19358e2d98</act:id>
+ <act:name>Grundstücke mit Substanzverzehr</act:name>
+ <act:id type="guid">9aaf3fe8760c7349e65692b1fba69673</act:id>
<act:type>ASSET</act:type>
<act:commodity>
<cmdty:space>ISO4217</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
+ <act:code>0225</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">ac73b8fb60a236482d3932e1bc6f3509</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Bauten auf eigenen Grundstücken</act:name>
+ <act:id type="guid">01755fea6af689c3d5e5e3d925bbdc79</act:id>
+ <act:type>ASSET</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>0230</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">b69dc8686d2f1317404f9c7ed8642ec9</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Grundstückswert bebauter Grundstücke</act:name>
+ <act:id type="guid">3d150977fb3b8df2c0b5f73882b859ee</act:id>
+ <act:type>ASSET</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>0235</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">01755fea6af689c3d5e5e3d925bbdc79</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Geschäftsbauten</act:name>
+ <act:id type="guid">6299e4f4aa4d6eee16959537f85ef5ef</act:id>
+ <act:type>ASSET</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
<act:code>0240</act:code>
<act:slots>
<slot>
@@ -332,16 +877,34 @@
<slot:key>notes</slot:key>
<slot:value type="string"></slot:value>
</slot>
+ </act:slots>
+ <act:parent type="guid">01755fea6af689c3d5e5e3d925bbdc79</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Fabrikbauten</act:name>
+ <act:id type="guid">fec6f67e6bc873d796e7014f59003631</act:id>
+ <act:type>ASSET</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>0250</act:code>
+ <act:slots>
<slot>
- <slot:key>tax-related</slot:key>
- <slot:value type="integer">1</slot:value>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
</slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
</act:slots>
- <act:parent type="guid">cdaa8a79b2ff9c43cf544704888a48f5</act:parent>
+ <act:parent type="guid">01755fea6af689c3d5e5e3d925bbdc79</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Andere Bauten</act:name>
- <act:id type="new">ebe3b56ea67e9de041d3d963c4008a1b</act:id>
+ <act:id type="guid">06ad48320797844f68704cf08a536511</act:id>
<act:type>ASSET</act:type>
<act:commodity>
<cmdty:space>ISO4217</cmdty:space>
@@ -358,22 +921,150 @@
<slot:key>notes</slot:key>
<slot:value type="string"></slot:value>
</slot>
+ </act:slots>
+ <act:parent type="guid">01755fea6af689c3d5e5e3d925bbdc79</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Garagen</act:name>
+ <act:id type="guid">c5cd3efad0595a7901a81142bf4260bb</act:id>
+ <act:type>ASSET</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>0270</act:code>
+ <act:slots>
<slot>
- <slot:key>tax-related</slot:key>
- <slot:value type="integer">1</slot:value>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
</slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
</act:slots>
- <act:parent type="guid">cdaa8a79b2ff9c43cf544704888a48f5</act:parent>
+ <act:parent type="guid">01755fea6af689c3d5e5e3d925bbdc79</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Außenanlagen</act:name>
- <act:id type="new">ccaf12cd97c730da492c9cd906a06cf7</act:id>
+ <act:name>Außenanlagen für Geschäfts-, Fabrik- und andere Bauten</act:name>
+ <act:id type="guid">db70fb9a17e594ba1879c851cb15baa1</act:id>
<act:type>ASSET</act:type>
<act:commodity>
<cmdty:space>ISO4217</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
+ <act:code>0280</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">01755fea6af689c3d5e5e3d925bbdc79</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Hof- und Wegebefestigungen</act:name>
+ <act:id type="guid">524caa2f277114e323a58aaeecc86b60</act:id>
+ <act:type>ASSET</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>0285</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">01755fea6af689c3d5e5e3d925bbdc79</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Einrichtungen für Geschäfts-, Fabrik- und andere Bauten</act:name>
+ <act:id type="guid">cd4f4df911b137ad0d45926d693b0bac</act:id>
+ <act:type>ASSET</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>0290</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">01755fea6af689c3d5e5e3d925bbdc79</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Wohnbauten</act:name>
+ <act:id type="guid">f48445e107dc1620cd4fda6f6b144ad4</act:id>
+ <act:type>ASSET</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>0300</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">b69dc8686d2f1317404f9c7ed8642ec9</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Garagen</act:name>
+ <act:id type="guid">b79cdc16175c4c382aa6d6bf8e286098</act:id>
+ <act:type>ASSET</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>0305</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">f48445e107dc1620cd4fda6f6b144ad4</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Außenanlagen</act:name>
+ <act:id type="guid">5e0b123fbdd511d8a7aa1b3447698ca7</act:id>
+ <act:type>ASSET</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
<act:code>0310</act:code>
<act:slots>
<slot>
@@ -389,17 +1080,18 @@
<slot:value type="integer">1</slot:value>
</slot>
</act:slots>
- <act:parent type="guid">cdaa8a79b2ff9c43cf544704888a48f5</act:parent>
+ <act:parent type="guid">f48445e107dc1620cd4fda6f6b144ad4</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>2. technische Anlagen und Maschinen</act:name>
- <act:id type="new">7b61da627f39d9ad93b0c07a94185870</act:id>
+ <act:name>Hof- und Wegebefestigungen</act:name>
+ <act:id type="guid">9e4f5e00fa584900727ddc3c5e92ac8a</act:id>
<act:type>ASSET</act:type>
<act:commodity>
<cmdty:space>ISO4217</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
+ <act:code>0315</act:code>
<act:slots>
<slot>
<slot:key>placeholder</slot:key>
@@ -409,23 +1101,41 @@
<slot:key>notes</slot:key>
<slot:value type="string"></slot:value>
</slot>
+ </act:slots>
+ <act:parent type="guid">f48445e107dc1620cd4fda6f6b144ad4</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Einrichtungen für Wohnbauten</act:name>
+ <act:id type="guid">43912ec271eb2738d5d5b010189cca9d</act:id>
+ <act:type>ASSET</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>0320</act:code>
+ <act:slots>
<slot>
- <slot:key>hbci</slot:key>
- <slot:value type="frame"/>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
</slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
</act:slots>
- <act:parent type="guid">b0da9482b394285e067d3993934f3d20</act:parent>
+ <act:parent type="guid">f48445e107dc1620cd4fda6f6b144ad4</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Technische Anlagen und Maschinen</act:name>
- <act:id type="new">79c31e768a671b1e58dd3fb465943e46</act:id>
+ <act:name>Bauten auf fremden Grundstücken</act:name>
+ <act:id type="guid">252f491c8729c4533228e2a479a35471</act:id>
<act:type>ASSET</act:type>
<act:commodity>
<cmdty:space>ISO4217</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:code>0400</act:code>
+ <act:code>0330</act:code>
<act:slots>
<slot>
<slot:key>placeholder</slot:key>
@@ -435,22 +1145,221 @@
<slot:key>notes</slot:key>
<slot:value type="string"></slot:value>
</slot>
+ </act:slots>
+ <act:parent type="guid">b69dc8686d2f1317404f9c7ed8642ec9</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Geschäftsbauten</act:name>
+ <act:id type="guid">a7a19f16b556e1b21b1480db003bdba2</act:id>
+ <act:type>ASSET</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>0340</act:code>
+ <act:slots>
<slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">252f491c8729c4533228e2a479a35471</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Fabrikbauten</act:name>
+ <act:id type="guid">ce4f62a0a59bc05fafa9574b89efdf4a</act:id>
+ <act:type>ASSET</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>0350</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">252f491c8729c4533228e2a479a35471</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Wohnbauten</act:name>
+ <act:id type="guid">f853933404ec3b03b54ba7a10a5b27ad</act:id>
+ <act:type>ASSET</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>0360</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">252f491c8729c4533228e2a479a35471</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Andere Bauten</act:name>
+ <act:id type="guid">915eff521e7458625a5a43689d567c14</act:id>
+ <act:type>ASSET</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>0370</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">252f491c8729c4533228e2a479a35471</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Garagen</act:name>
+ <act:id type="guid">bcdce387a1ef9697d7e0680b7dec019d</act:id>
+ <act:type>ASSET</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>0380</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">252f491c8729c4533228e2a479a35471</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Außenanlagen</act:name>
+ <act:id type="guid">28cde874025fd497015fa6921316388d</act:id>
+ <act:type>ASSET</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>0390</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">252f491c8729c4533228e2a479a35471</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Hof- und Wegebefestigungen</act:name>
+ <act:id type="guid">abb9c44ca6df3b5897d8b5fe4e612d64</act:id>
+ <act:type>ASSET</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>0395</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">252f491c8729c4533228e2a479a35471</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Einrichtungen für Geschäfts-, Fabrik-, Wohn- und andere Bauten</act:name>
+ <act:id type="guid">1dd0ec10e179ea8887347f268f7bd227</act:id>
+ <act:type>ASSET</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>0398</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">252f491c8729c4533228e2a479a35471</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>2. Technische Anlagen und Maschinen</act:name>
+ <act:id type="guid">02e735cb2ec806f8049cfce36bbb3f91</act:id>
+ <act:type>ASSET</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>0400</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">true</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ <slot>
<slot:key>tax-related</slot:key>
<slot:value type="integer">1</slot:value>
</slot>
</act:slots>
- <act:parent type="guid">7b61da627f39d9ad93b0c07a94185870</act:parent>
+ <act:parent type="guid">4240cda2d91992e2202a40b0bf36a8b2</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>3. andere Anlagen, Betriebs- und Geschäftsausstattung</act:name>
- <act:id type="new">1f8f468ceb606f4191a04c11ac24f397</act:id>
+ <act:name>Technische Anlagen</act:name>
+ <act:id type="guid">a4f6a8fca7928d49843c9d5af889e7c8</act:id>
<act:type>ASSET</act:type>
<act:commodity>
<cmdty:space>ISO4217</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
+ <act:code>0420</act:code>
<act:slots>
<slot>
<slot:key>placeholder</slot:key>
@@ -460,16 +1369,126 @@
<slot:key>notes</slot:key>
<slot:value type="string"></slot:value>
</slot>
+ </act:slots>
+ <act:parent type="guid">02e735cb2ec806f8049cfce36bbb3f91</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Maschinen</act:name>
+ <act:id type="guid">b1fcade25867e29bb74f0cff18ad4ce5</act:id>
+ <act:type>ASSET</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>0440</act:code>
+ <act:slots>
<slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">02e735cb2ec806f8049cfce36bbb3f91</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Maschinengebundene Werkzeuge</act:name>
+ <act:id type="guid">ea9841bf34aacffb4f9b107a79629b83</act:id>
+ <act:type>ASSET</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>0460</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">02e735cb2ec806f8049cfce36bbb3f91</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Betriebsvorrichtungen</act:name>
+ <act:id type="guid">7d71003b95289e770bc7222b1b9122c1</act:id>
+ <act:type>ASSET</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>0470</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">02e735cb2ec806f8049cfce36bbb3f91</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>3. Andere Anlagen, Betriebs- und Geschäftsausstattung</act:name>
+ <act:id type="guid">9c897b2b8563220f6ba863b5d7bcb0aa</act:id>
+ <act:type>ASSET</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>0500</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">true</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ <slot>
<slot:key>hbci</slot:key>
<slot:value type="frame"/>
</slot>
</act:slots>
- <act:parent type="guid">b0da9482b394285e067d3993934f3d20</act:parent>
+ <act:parent type="guid">4240cda2d91992e2202a40b0bf36a8b2</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
+ <act:name>Andere Anlagen</act:name>
+ <act:id type="guid">d284ae0034e7757ad06c520a66808e3d</act:id>
+ <act:type>ASSET</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>0510</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">9c897b2b8563220f6ba863b5d7bcb0aa</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
<act:name>PKW</act:name>
- <act:id type="new">fe02517547121214e223e4a0df9407ff</act:id>
+ <act:id type="guid">0ad924ce3bf6f81e3e304f93e793e5dc</act:id>
<act:type>ASSET</act:type>
<act:commodity>
<cmdty:space>ISO4217</cmdty:space>
@@ -491,11 +1510,11 @@
<slot:value type="integer">1</slot:value>
</slot>
</act:slots>
- <act:parent type="guid">1f8f468ceb606f4191a04c11ac24f397</act:parent>
+ <act:parent type="guid">9c897b2b8563220f6ba863b5d7bcb0aa</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>LKW</act:name>
- <act:id type="new">c83b194bfba8f416cd85c38a1e48bdf1</act:id>
+ <act:id type="guid">2c7da3dbf0e3b1a2103bfba50f79bd89</act:id>
<act:type>ASSET</act:type>
<act:commodity>
<cmdty:space>ISO4217</cmdty:space>
@@ -517,11 +1536,55 @@
<slot:value type="integer">1</slot:value>
</slot>
</act:slots>
- <act:parent type="guid">1f8f468ceb606f4191a04c11ac24f397</act:parent>
+ <act:parent type="guid">9c897b2b8563220f6ba863b5d7bcb0aa</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
+ <act:name>Sonstige Transportmittel</act:name>
+ <act:id type="guid">5cdbbb517430192f97ccb78f3ba3a9f1</act:id>
+ <act:type>ASSET</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>0560</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">9c897b2b8563220f6ba863b5d7bcb0aa</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Computer</act:name>
+ <act:id type="guid">f2b4b11509c9041b878443d33542aa32</act:id>
+ <act:type>ASSET</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>0610</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">9c897b2b8563220f6ba863b5d7bcb0aa</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
<act:name>Werkzeuge</act:name>
- <act:id type="new">31822822d1a464b634c1368c99f66a0f</act:id>
+ <act:id type="guid">90299e1a44cded6104cb1c6383882720</act:id>
<act:type>ASSET</act:type>
<act:commodity>
<cmdty:space>ISO4217</cmdty:space>
@@ -543,17 +1606,39 @@
<slot:value type="integer">1</slot:value>
</slot>
</act:slots>
- <act:parent type="guid">1f8f468ceb606f4191a04c11ac24f397</act:parent>
+ <act:parent type="guid">9c897b2b8563220f6ba863b5d7bcb0aa</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Büroeinrichtung</act:name>
- <act:id type="new">72775e68a49ad04040ef1e9e7dc2269b</act:id>
+ <act:name>Ladeneinrichtung</act:name>
+ <act:id type="guid">918d686b640844fb4aaa2b28948266e8</act:id>
<act:type>ASSET</act:type>
<act:commodity>
<cmdty:space>ISO4217</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
+ <act:code>0640</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">9c897b2b8563220f6ba863b5d7bcb0aa</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Büroeinrichtung</act:name>
+ <act:id type="guid">0161187758b3306b3dd5a1ff2e0c5dd2</act:id>
+ <act:type>ASSET</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
<act:code>0650</act:code>
<act:slots>
<slot>
@@ -569,17 +1654,39 @@
<slot:value type="integer">1</slot:value>
</slot>
</act:slots>
- <act:parent type="guid">1f8f468ceb606f4191a04c11ac24f397</act:parent>
+ <act:parent type="guid">9c897b2b8563220f6ba863b5d7bcb0aa</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Geringwertige Wirtschaftsgüter bis 410 ¤</act:name>
- <act:id type="new">c15e061344f077bc0079a2bfaef71e27</act:id>
+ <act:name>Gerüst- und Schalungsmaterial</act:name>
+ <act:id type="guid">1d43d3648adb3e29bf3ea028ef216328</act:id>
<act:type>ASSET</act:type>
<act:commodity>
<cmdty:space>ISO4217</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
+ <act:code>0660</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">9c897b2b8563220f6ba863b5d7bcb0aa</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Geringwertige Wirtschaftsgüter bis 410¤</act:name>
+ <act:id type="guid">2d2b915bac65b4c05931f6ef00ba80e0</act:id>
+ <act:type>ASSET</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
<act:code>0670</act:code>
<act:slots>
<slot>
@@ -595,17 +1702,39 @@
<slot:value type="integer">1</slot:value>
</slot>
</act:slots>
- <act:parent type="guid">1f8f468ceb606f4191a04c11ac24f397</act:parent>
+ <act:parent type="guid">9c897b2b8563220f6ba863b5d7bcb0aa</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Sonstige Betriebs- und Geschäftsausstattung</act:name>
- <act:id type="new">7240e49c6d8cd4f81d23fae932623602</act:id>
+ <act:name>Einbauten in fremde Grundstücke</act:name>
+ <act:id type="guid">928890b540622a6f7cd2054be7bf90a7</act:id>
<act:type>ASSET</act:type>
<act:commodity>
<cmdty:space>ISO4217</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
+ <act:code>0680</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">9c897b2b8563220f6ba863b5d7bcb0aa</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Sonstige Betriebs- und Geschäftsausstattung</act:name>
+ <act:id type="guid">c2d1862f573ec66d66e8e84c31df4a50</act:id>
+ <act:type>ASSET</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
<act:code>0690</act:code>
<act:slots>
<slot>
@@ -621,17 +1750,18 @@
<slot:value type="integer">1</slot:value>
</slot>
</act:slots>
- <act:parent type="guid">1f8f468ceb606f4191a04c11ac24f397</act:parent>
+ <act:parent type="guid">9c897b2b8563220f6ba863b5d7bcb0aa</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>4. geleistete Anzahlungen und Anlagen im Bau</act:name>
- <act:id type="new">5c47e0dc2064faf12e158d68259dd6b8</act:id>
+ <act:name>4. Geleistete Anzahlungen und Anlagen im Bau</act:name>
+ <act:id type="guid">494f8637752cd509f107671d632d4179</act:id>
<act:type>ASSET</act:type>
<act:commodity>
<cmdty:space>ISO4217</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
+ <act:code>0700</act:code>
<act:slots>
<slot>
<slot:key>placeholder</slot:key>
@@ -646,17 +1776,18 @@
<slot:value type="frame"/>
</slot>
</act:slots>
- <act:parent type="guid">b0da9482b394285e067d3993934f3d20</act:parent>
+ <act:parent type="guid">4240cda2d91992e2202a40b0bf36a8b2</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>III. Finanzanlagen:</act:name>
- <act:id type="new">4e9a105ac4c1e29657dcb0dbe1b88b4a</act:id>
+ <act:name>Anzahlungen auf Grundstücke und grundstücksgleiche Rechte ohne Bauten</act:name>
+ <act:id type="guid">3df4f51d321c2d6a46fb1412d88b8f22</act:id>
<act:type>ASSET</act:type>
<act:commodity>
<cmdty:space>ISO4217</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
+ <act:code>0705</act:code>
<act:slots>
<slot>
<slot:key>placeholder</slot:key>
@@ -666,22 +1797,309 @@
<slot:key>notes</slot:key>
<slot:value type="string"></slot:value>
</slot>
+ </act:slots>
+ <act:parent type="guid">494f8637752cd509f107671d632d4179</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Geschäfts-, Fabrik- und andere Bauten im Bau auf eigenen Grundstücken</act:name>
+ <act:id type="guid">f81960ed6d7d0a0393989c7075ebb3ed</act:id>
+ <act:type>ASSET</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>0710</act:code>
+ <act:slots>
<slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">494f8637752cd509f107671d632d4179</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Anzahlungen auf Geschäfts-, Fabrik- und andere Bauten auf eigenen Grundstücken und grundstücksgleichen Rechten</act:name>
+ <act:id type="guid">c9894e713c794040e9d70259f30e3f87</act:id>
+ <act:type>ASSET</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>0720</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">494f8637752cd509f107671d632d4179</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Wohnbauten im Bau auf eigenen Grundstücken</act:name>
+ <act:id type="guid">335f6647f75cc7604836c8d23cbb99af</act:id>
+ <act:type>ASSET</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>0725</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">494f8637752cd509f107671d632d4179</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Anzahlungen auf Wohnbauten auf eigenen Grundstücken und grundstücksgleichen Rechten</act:name>
+ <act:id type="guid">4dcdc2c450791d0ebce7fcc5cf6ae9f6</act:id>
+ <act:type>ASSET</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>0735</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">494f8637752cd509f107671d632d4179</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Geschäfts-, Fabrik- und andere Bauten im Bau auf fremden Grundstücken</act:name>
+ <act:id type="guid">e9617bfdef5a027fdc1604dfbfd13321</act:id>
+ <act:type>ASSET</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>0740</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">494f8637752cd509f107671d632d4179</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Anzahlungen auf Geschäfts-, Fabrik- und andere Bauten auf fremden Grundstücken</act:name>
+ <act:id type="guid">bc3b9c35f47dbd72b145e5b1d135f330</act:id>
+ <act:type>ASSET</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>0750</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">494f8637752cd509f107671d632d4179</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Wohnbauten im Bau auf fremden Grundstücken</act:name>
+ <act:id type="guid">937523fbc44e54fc8772a6e52bbe2d7a</act:id>
+ <act:type>ASSET</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>0755</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">494f8637752cd509f107671d632d4179</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Anzahlungen auf Wohnbauten auf fremden Grundstücken</act:name>
+ <act:id type="guid">11ee1c3a2aae512ec1ffa4677ad18304</act:id>
+ <act:type>ASSET</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>0765</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">494f8637752cd509f107671d632d4179</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Technische Anlagen und Maschinen im Bau</act:name>
+ <act:id type="guid">0cad72caa581f4a3fe680ca8f21c24f7</act:id>
+ <act:type>ASSET</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>0770</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">494f8637752cd509f107671d632d4179</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Anzahlungen auf technische Anlagen</act:name>
+ <act:id type="guid">5b05d3a08ebb8a9431bd1739d2b6bcac</act:id>
+ <act:type>ASSET</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>0780</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">494f8637752cd509f107671d632d4179</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Andere Anlagen, Betriebs- und Geschäftsausstattung im Bau</act:name>
+ <act:id type="guid">72922319529bf7498ea9879f5f28754f</act:id>
+ <act:type>ASSET</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>0785</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">494f8637752cd509f107671d632d4179</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Anzahlungen auf andere Anlagen, Betriebs- und Geschäftsausstattung</act:name>
+ <act:id type="guid">9509b6ba286e1e2d8503bdad1639e4d0</act:id>
+ <act:type>ASSET</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>0795</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">494f8637752cd509f107671d632d4179</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>V. Finanzanlagen:</act:name>
+ <act:id type="guid">0c02303d139190b2cfded19f03caa096</act:id>
+ <act:type>ASSET</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:description>Ausweis nach Restlaufzeit</act:description>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">true</slot:value>
+ </slot>
+ <slot>
<slot:key>hbci</slot:key>
<slot:value type="frame"/>
</slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string">0800-0999</slot:value>
+ </slot>
</act:slots>
- <act:parent type="guid">ad96a16869bd19ee1b46debd87bec7e3</act:parent>
+ <act:parent type="guid">25554b48b5e81d8452521bacda7cc226</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>1. Anteile an verbundenen Unternehmen</act:name>
- <act:id type="new">df8bf70f7f5d23ec45589969c0116855</act:id>
+ <act:id type="guid">7cac15523ca04d02eebc7df57d57812e</act:id>
<act:type>ASSET</act:type>
<act:commodity>
<cmdty:space>ISO4217</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
+ <act:code>0800</act:code>
<act:slots>
<slot>
<slot:key>placeholder</slot:key>
@@ -696,17 +2114,40 @@
<slot:value type="frame"/>
</slot>
</act:slots>
- <act:parent type="guid">4e9a105ac4c1e29657dcb0dbe1b88b4a</act:parent>
+ <act:parent type="guid">0c02303d139190b2cfded19f03caa096</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
+ <act:name>Anteile an herrschender oder mit Mehrheit beteiligter Gesellschaft</act:name>
+ <act:id type="guid">f36ac8aa9907cbc31b410cf312d1575c</act:id>
+ <act:type>ASSET</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>0809</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">7cac15523ca04d02eebc7df57d57812e</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
<act:name>2. Ausleihungen an verbundene Unternehmen</act:name>
- <act:id type="new">923f60793d7a6e78e527ecd7380f805d</act:id>
+ <act:id type="guid">e25b8c9cdc42518311a80a1a2db11b54</act:id>
<act:type>ASSET</act:type>
<act:commodity>
<cmdty:space>ISO4217</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
+ <act:code>0810</act:code>
<act:slots>
<slot>
<slot:key>placeholder</slot:key>
@@ -721,17 +2162,18 @@
<slot:value type="frame"/>
</slot>
</act:slots>
- <act:parent type="guid">4e9a105ac4c1e29657dcb0dbe1b88b4a</act:parent>
+ <act:parent type="guid">0c02303d139190b2cfded19f03caa096</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>3. Beteiligungen</act:name>
- <act:id type="new">f6f14b8adcfd975f759562fd130eaaa9</act:id>
+ <act:id type="guid">d55ac7e08716a24f25f1c8aee576869a</act:id>
<act:type>ASSET</act:type>
<act:commodity>
<cmdty:space>ISO4217</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
+ <act:code>0820</act:code>
<act:slots>
<slot>
<slot:key>placeholder</slot:key>
@@ -746,17 +2188,18 @@
<slot:value type="frame"/>
</slot>
</act:slots>
- <act:parent type="guid">4e9a105ac4c1e29657dcb0dbe1b88b4a</act:parent>
+ <act:parent type="guid">0c02303d139190b2cfded19f03caa096</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>4. Ausleihungen an Unternehmen, mit denen ein Beteiligungsverhältnis besteht </act:name>
- <act:id type="new">7c268f7112a229e4782b388fa561d875</act:id>
+ <act:name>Beteiligung einer GmbH & Co.KG an einer Komplementär GmbH</act:name>
+ <act:id type="guid">af0a896cba87f41d4d1007d37147184d</act:id>
<act:type>ASSET</act:type>
<act:commodity>
<cmdty:space>ISO4217</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
+ <act:code>0829</act:code>
<act:slots>
<slot>
<slot:key>placeholder</slot:key>
@@ -766,26 +2209,137 @@
<slot:key>notes</slot:key>
<slot:value type="string"></slot:value>
</slot>
+ </act:slots>
+ <act:parent type="guid">d55ac7e08716a24f25f1c8aee576869a</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Typisch stille Beteiligungen</act:name>
+ <act:id type="guid">ee241561c9a36768c4e02e5bcb484cab</act:id>
+ <act:type>ASSET</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>0830</act:code>
+ <act:slots>
<slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">d55ac7e08716a24f25f1c8aee576869a</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Atypische stille Beteiligungen</act:name>
+ <act:id type="guid">ef41480b428310b7a65210a53a8a2d71</act:id>
+ <act:type>ASSET</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>0840</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">d55ac7e08716a24f25f1c8aee576869a</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Andere Beteiligungen an Kapitalgesellschaften</act:name>
+ <act:id type="guid">65a722874c7a8610b370c2adac495731</act:id>
+ <act:type>ASSET</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>0850</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">d55ac7e08716a24f25f1c8aee576869a</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Andere Beteiligungen an Personengesellschaften</act:name>
+ <act:id type="guid">582ffd534ae5da409c554f80c92d9a36</act:id>
+ <act:type>ASSET</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>0860</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">d55ac7e08716a24f25f1c8aee576869a</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>4. Ausleihungen an Unternehmen, mit denen ein Beteiligungsverhältnis besteht </act:name>
+ <act:id type="guid">47bf618149cbf341315efa956d70097f</act:id>
+ <act:type>ASSET</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>0880</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ <slot>
<slot:key>hbci</slot:key>
<slot:value type="frame"/>
</slot>
</act:slots>
- <act:parent type="guid">4e9a105ac4c1e29657dcb0dbe1b88b4a</act:parent>
+ <act:parent type="guid">0c02303d139190b2cfded19f03caa096</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>5. Wertpapiere des Anlagevermögens</act:name>
- <act:id type="new">f2325a526199be108d12d151fce75a11</act:id>
+ <act:name>5. Wertpapiere des Anlagevermögens</act:name>
+ <act:id type="guid">6d26d5667745dcf65881a6b5228f9028</act:id>
<act:type>ASSET</act:type>
<act:commodity>
<cmdty:space>ISO4217</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
+ <act:code>0900</act:code>
<act:slots>
<slot>
<slot:key>placeholder</slot:key>
- <slot:value type="string">false</slot:value>
+ <slot:value type="string">true</slot:value>
</slot>
<slot>
<slot:key>notes</slot:key>
@@ -796,17 +2350,18 @@
<slot:value type="frame"/>
</slot>
</act:slots>
- <act:parent type="guid">4e9a105ac4c1e29657dcb0dbe1b88b4a</act:parent>
+ <act:parent type="guid">0c02303d139190b2cfded19f03caa096</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>6. sonstige Ausleihungen</act:name>
- <act:id type="new">3c1f808daecd9c620f222b06720a7a3e</act:id>
+ <act:name>Wertpapiere mit Gewinnbeiligungsansprüchen</act:name>
+ <act:id type="guid">def87340d1ce092272e311e2e8879605</act:id>
<act:type>ASSET</act:type>
<act:commodity>
<cmdty:space>ISO4217</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
+ <act:code>0910</act:code>
<act:slots>
<slot>
<slot:key>placeholder</slot:key>
@@ -816,23 +2371,67 @@
<slot:key>notes</slot:key>
<slot:value type="string"></slot:value>
</slot>
+ </act:slots>
+ <act:parent type="guid">6d26d5667745dcf65881a6b5228f9028</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Festverzinsliche Wertpapiere</act:name>
+ <act:id type="guid">78982f7e0894e7b8e8526c60fdc60395</act:id>
+ <act:type>ASSET</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>0920</act:code>
+ <act:slots>
<slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">6d26d5667745dcf65881a6b5228f9028</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>6. Sonstige Ausleihungen</act:name>
+ <act:id type="guid">2d8abf820f1272ea8674b7bd9df2b23e</act:id>
+ <act:type>ASSET</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>0930</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">true</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ <slot>
<slot:key>hbci</slot:key>
<slot:value type="frame"/>
</slot>
</act:slots>
- <act:parent type="guid">4e9a105ac4c1e29657dcb0dbe1b88b4a</act:parent>
+ <act:parent type="guid">0c02303d139190b2cfded19f03caa096</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Beteiligungen</act:name>
- <act:id type="new">ff82155e950944f588c4034dc74cfa41</act:id>
+ <act:name>Darlehen</act:name>
+ <act:id type="guid">16402cf2658129ae5c1dd60f57d3cb9b</act:id>
<act:type>ASSET</act:type>
<act:commodity>
<cmdty:space>ISO4217</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:code>0820</act:code>
+ <act:code>0940</act:code>
<act:slots>
<slot>
<slot:key>placeholder</slot:key>
@@ -843,18 +2442,18 @@
<slot:value type="string"></slot:value>
</slot>
</act:slots>
- <act:parent type="guid">4e9a105ac4c1e29657dcb0dbe1b88b4a</act:parent>
+ <act:parent type="guid">2d8abf820f1272ea8674b7bd9df2b23e</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Wertpapiere des Anlagevermögens</act:name>
- <act:id type="new">c8e11a1d8ef7624a75d5436c938537b3</act:id>
+ <act:name>Ausleihungen an Gesellschafter</act:name>
+ <act:id type="guid">e96d2da117751f02f82fb8c2008607aa</act:id>
<act:type>ASSET</act:type>
<act:commodity>
<cmdty:space>ISO4217</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:code>0900</act:code>
+ <act:code>0960</act:code>
<act:slots>
<slot>
<slot:key>placeholder</slot:key>
@@ -865,18 +2464,18 @@
<slot:value type="string"></slot:value>
</slot>
</act:slots>
- <act:parent type="guid">4e9a105ac4c1e29657dcb0dbe1b88b4a</act:parent>
+ <act:parent type="guid">2d8abf820f1272ea8674b7bd9df2b23e</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>B. Umlaufvermögen</act:name>
- <act:id type="new">b2a3c59a0f2421c0533c49f81f3f25b7</act:id>
+ <act:name>Ausleihungen an nahe stehende Personen</act:name>
+ <act:id type="guid">6a0430051bb70dd6919ea708a2ab8509</act:id>
<act:type>ASSET</act:type>
<act:commodity>
<cmdty:space>ISO4217</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:description>Umlaufvermögen</act:description>
+ <act:code>0970</act:code>
<act:slots>
<slot>
<slot:key>placeholder</slot:key>
@@ -886,22 +2485,41 @@
<slot:key>notes</slot:key>
<slot:value type="string"></slot:value>
</slot>
+ </act:slots>
+ <act:parent type="guid">2d8abf820f1272ea8674b7bd9df2b23e</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>7. Genossenschaftsanteile zum langfristigen Verbleib</act:name>
+ <act:id type="guid">1b3c4110e93411ebbceaa2e4a6f89ea4</act:id>
+ <act:type>ASSET</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>0980</act:code>
+ <act:slots>
<slot>
- <slot:key>hbci</slot:key>
- <slot:value type="frame"/>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
</slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
</act:slots>
- <act:parent type="guid">79b68c22ad98b86434e831c8d4403e06</act:parent>
+ <act:parent type="guid">0c02303d139190b2cfded19f03caa096</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>I. Vorräte:</act:name>
- <act:id type="new">f0e89ba0e75b5b730bf0ba1995a8a713</act:id>
+ <act:name>8. Rückdeckungsansprüche aus Lebensversicherungen zum langfristigen Verbleib</act:name>
+ <act:id type="guid">90d8a02427219e5b4e373d3240d96572</act:id>
<act:type>ASSET</act:type>
<act:commodity>
<cmdty:space>ISO4217</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
+ <act:code>0990</act:code>
<act:slots>
<slot>
<slot:key>placeholder</slot:key>
@@ -911,22 +2529,45 @@
<slot:key>notes</slot:key>
<slot:value type="string"></slot:value>
</slot>
+ </act:slots>
+ <act:parent type="guid">0c02303d139190b2cfded19f03caa096</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>B. Umlaufvermögen</act:name>
+ <act:id type="guid">3be1aa86d6868b006741b9af6777cf5f</act:id>
+ <act:type>ASSET</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:description>SKR04 2005:1000-1999</act:description>
+ <act:slots>
<slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ <slot>
<slot:key>hbci</slot:key>
<slot:value type="frame"/>
</slot>
</act:slots>
- <act:parent type="guid">b2a3c59a0f2421c0533c49f81f3f25b7</act:parent>
+ <act:parent type="guid">5431c68bfabcf5fdbef88abedd861198</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>1. Roh-, Hilfs- und Betriebsstoffe</act:name>
- <act:id type="new">ca74dbbf834416ff58d14c3f0ecc346e</act:id>
+ <act:name>I. Vorräte:</act:name>
+ <act:id type="guid">693674f6bcdd8dfbc525267340f4771b</act:id>
<act:type>ASSET</act:type>
<act:commodity>
<cmdty:space>ISO4217</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
+ <act:description>SKR04 2005: 1000-1199</act:description>
<act:slots>
<slot>
<slot:key>placeholder</slot:key>
@@ -941,11 +2582,11 @@
<slot:value type="frame"/>
</slot>
</act:slots>
- <act:parent type="guid">f0e89ba0e75b5b730bf0ba1995a8a713</act:parent>
+ <act:parent type="guid">3be1aa86d6868b006741b9af6777cf5f</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Roh-, Hilfs- und Betriebsstoffe (Bestand)</act:name>
- <act:id type="new">3c621c62cb0780fc4fcf834416517e12</act:id>
+ <act:name>1. Roh-, Hilfs- und Betriebsstoffe (Bestand)</act:name>
+ <act:id type="guid">b28794b79472ab280d51164c964332ca</act:id>
<act:type>ASSET</act:type>
<act:commodity>
<cmdty:space>ISO4217</cmdty:space>
@@ -956,28 +2597,29 @@
<act:slots>
<slot>
<slot:key>placeholder</slot:key>
- <slot:value type="string">false</slot:value>
+ <slot:value type="string">true</slot:value>
</slot>
<slot>
<slot:key>notes</slot:key>
<slot:value type="string"></slot:value>
</slot>
</act:slots>
- <act:parent type="guid">ca74dbbf834416ff58d14c3f0ecc346e</act:parent>
+ <act:parent type="guid">693674f6bcdd8dfbc525267340f4771b</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>2. unfertige Erzeugnisse, unfertige Leistungen</act:name>
- <act:id type="new">57744cbda135dce6166095fefd147e42</act:id>
+ <act:name>2. Unfertige Erzeugnisse, unfertige Leistungen (Bestand)</act:name>
+ <act:id type="guid">e79214338437068dfebeff5025bb49db</act:id>
<act:type>ASSET</act:type>
<act:commodity>
<cmdty:space>ISO4217</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
+ <act:code>1040</act:code>
<act:slots>
<slot>
<slot:key>placeholder</slot:key>
- <slot:value type="string">false</slot:value>
+ <slot:value type="string">true</slot:value>
</slot>
<slot>
<slot:key>notes</slot:key>
@@ -988,11 +2630,11 @@
<slot:value type="frame"/>
</slot>
</act:slots>
- <act:parent type="guid">f0e89ba0e75b5b730bf0ba1995a8a713</act:parent>
+ <act:parent type="guid">693674f6bcdd8dfbc525267340f4771b</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Unfertige Erzeugnisse</act:name>
- <act:id type="new">511d2aa1cbe4cad49dc2670027c6f2a6</act:id>
+ <act:id type="guid">b720c2af29896886e2e734a0a9a2dfbb</act:id>
<act:type>ASSET</act:type>
<act:commodity>
<cmdty:space>ISO4217</cmdty:space>
@@ -1010,11 +2652,11 @@
<slot:value type="string"></slot:value>
</slot>
</act:slots>
- <act:parent type="guid">57744cbda135dce6166095fefd147e42</act:parent>
+ <act:parent type="guid">e79214338437068dfebeff5025bb49db</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Unfertige Leistungen</act:name>
- <act:id type="new">f58e5e8112851dddbb893332a4df1d65</act:id>
+ <act:id type="guid">5513ef399d25ee0d4555ba13a66eca6b</act:id>
<act:type>ASSET</act:type>
<act:commodity>
<cmdty:space>ISO4217</cmdty:space>
@@ -1032,18 +2674,18 @@
<slot:value type="string"></slot:value>
</slot>
</act:slots>
- <act:parent type="guid">57744cbda135dce6166095fefd147e42</act:parent>
+ <act:parent type="guid">e79214338437068dfebeff5025bb49db</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>In Arbeit befindliche Aufträge</act:name>
- <act:id type="new">12f33cc965093cfe016c93d3a316f472</act:id>
+ <act:name>In Ausführung befindl. Bauaufträge</act:name>
+ <act:id type="guid">d125ce4ce35f853aa5425940706a91aa</act:id>
<act:type>ASSET</act:type>
<act:commodity>
<cmdty:space>ISO4217</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:code>1095</act:code>
+ <act:code>1090</act:code>
<act:slots>
<slot>
<slot:key>placeholder</slot:key>
@@ -1054,17 +2696,18 @@
<slot:value type="string"></slot:value>
</slot>
</act:slots>
- <act:parent type="guid">57744cbda135dce6166095fefd147e42</act:parent>
+ <act:parent type="guid">e79214338437068dfebeff5025bb49db</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>3. fertige Erzeugnisse und Waren</act:name>
- <act:id type="new">0f9017a1b010d5d3bcad15670906c3bf</act:id>
+ <act:name>In Arbeit befindliche Aufträge</act:name>
+ <act:id type="guid">855963aac95900a4ac850d5b1b1734cf</act:id>
<act:type>ASSET</act:type>
<act:commodity>
<cmdty:space>ISO4217</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
+ <act:code>1095</act:code>
<act:slots>
<slot>
<slot:key>placeholder</slot:key>
@@ -1074,16 +2717,38 @@
<slot:key>notes</slot:key>
<slot:value type="string"></slot:value>
</slot>
+ </act:slots>
+ <act:parent type="guid">e79214338437068dfebeff5025bb49db</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>3. Fertige Erzeugnisse und Waren (Bestand)</act:name>
+ <act:id type="guid">f8a1595720a430d2d890c735ec280801</act:id>
+ <act:type>ASSET</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>1100</act:code>
+ <act:slots>
<slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">true</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ <slot>
<slot:key>hbci</slot:key>
<slot:value type="frame"/>
</slot>
</act:slots>
- <act:parent type="guid">f0e89ba0e75b5b730bf0ba1995a8a713</act:parent>
+ <act:parent type="guid">693674f6bcdd8dfbc525267340f4771b</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Fertige Erzeugnisse (Bestand)</act:name>
- <act:id type="new">2946ff5735526be68fbd040028975307</act:id>
+ <act:id type="guid">79605c61028b9d81fe5b84c82f712493</act:id>
<act:type>ASSET</act:type>
<act:commodity>
<cmdty:space>ISO4217</cmdty:space>
@@ -1101,11 +2766,11 @@
<slot:value type="string"></slot:value>
</slot>
</act:slots>
- <act:parent type="guid">0f9017a1b010d5d3bcad15670906c3bf</act:parent>
+ <act:parent type="guid">f8a1595720a430d2d890c735ec280801</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Waren (Bestand)</act:name>
- <act:id type="new">e88b482319b9657d116f95b240dab3c5</act:id>
+ <act:id type="guid">e1960c5433e5eb58cbd136d8c3d2fa0a</act:id>
<act:type>ASSET</act:type>
<act:commodity>
<cmdty:space>ISO4217</cmdty:space>
@@ -1123,11 +2788,11 @@
<slot:value type="string"></slot:value>
</slot>
</act:slots>
- <act:parent type="guid">0f9017a1b010d5d3bcad15670906c3bf</act:parent>
+ <act:parent type="guid">f8a1595720a430d2d890c735ec280801</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>4. geleistete Anzahlungen</act:name>
- <act:id type="new">f82147634ae9c897fbb811d689b09057</act:id>
+ <act:name>Marmor</act:name>
+ <act:id type="guid">87234e6891fac01304264bc8512448a0</act:id>
<act:type>ASSET</act:type>
<act:commodity>
<cmdty:space>ISO4217</cmdty:space>
@@ -1143,16 +2808,33 @@
<slot:key>notes</slot:key>
<slot:value type="string"></slot:value>
</slot>
+ </act:slots>
+ <act:parent type="guid">e1960c5433e5eb58cbd136d8c3d2fa0a</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Stein</act:name>
+ <act:id type="guid">a99b2f31be2be1a074bc1c8b54825c7e</act:id>
+ <act:type>ASSET</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:slots>
<slot>
- <slot:key>hbci</slot:key>
- <slot:value type="frame"/>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
</slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
</act:slots>
- <act:parent type="guid">f0e89ba0e75b5b730bf0ba1995a8a713</act:parent>
+ <act:parent type="guid">e1960c5433e5eb58cbd136d8c3d2fa0a</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>II. Forderungen und sonstige Vermögensgegenstände:</act:name>
- <act:id type="new">d55816be5c7d1e7fa03c28efb9417f95</act:id>
+ <act:name>Eisen</act:name>
+ <act:id type="guid">b94ac228e74d955127e50a16d82f7b21</act:id>
<act:type>ASSET</act:type>
<act:commodity>
<cmdty:space>ISO4217</cmdty:space>
@@ -1168,22 +2850,45 @@
<slot:key>notes</slot:key>
<slot:value type="string"></slot:value>
</slot>
+ </act:slots>
+ <act:parent type="guid">e1960c5433e5eb58cbd136d8c3d2fa0a</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>4. Geleistete Anzahlungen auf Vorräte</act:name>
+ <act:id type="guid">4b94caba6927babf0af628999af0e00d</act:id>
+ <act:type>ASSET</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>1180</act:code>
+ <act:slots>
<slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">true</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ <slot>
<slot:key>hbci</slot:key>
<slot:value type="frame"/>
</slot>
</act:slots>
- <act:parent type="guid">b2a3c59a0f2421c0533c49f81f3f25b7</act:parent>
+ <act:parent type="guid">693674f6bcdd8dfbc525267340f4771b</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>1. Forderungen aus Lieferungen und Leistungen</act:name>
- <act:id type="new">861dd4286ab9b10d94c55341c7aa26a8</act:id>
+ <act:name>Geleistete Anzahlungen 7% Vorsteuer</act:name>
+ <act:id type="guid">5d955f1dbd49acc2b766b9b4d5d08d52</act:id>
<act:type>ASSET</act:type>
<act:commodity>
<cmdty:space>ISO4217</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
+ <act:code>1181</act:code>
<act:slots>
<slot>
<slot:key>placeholder</slot:key>
@@ -1194,15 +2899,138 @@
<slot:value type="string"></slot:value>
</slot>
<slot>
+ <slot:key>tax-related</slot:key>
+ <slot:value type="integer">1</slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">4b94caba6927babf0af628999af0e00d</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Geleistete Anzahlungen 16% Vorsteuer</act:name>
+ <act:id type="guid">32b51fff8b5b5b4cd5c4f43031e91635</act:id>
+ <act:type>ASSET</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>1184</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ <slot>
+ <slot:key>tax-related</slot:key>
+ <slot:value type="integer">1</slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">4b94caba6927babf0af628999af0e00d</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>5. Erhaltene Anzahlungen auf Bestellungen</act:name>
+ <act:id type="guid">c4ecd4b8292df74335546eda34e7e375</act:id>
+ <act:type>ASSET</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>1190</act:code>
+ <act:description>(von Vorräten offen abgesetzt)</act:description>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">true</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">693674f6bcdd8dfbc525267340f4771b</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Erhaltene Anzahlungen 7% MWSt</act:name>
+ <act:id type="guid">85f1ba087dc40a0cae79d64969c1424f</act:id>
+ <act:type>ASSET</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>1191</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ <slot>
+ <slot:key>tax-related</slot:key>
+ <slot:value type="integer">1</slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">c4ecd4b8292df74335546eda34e7e375</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Erhaltene Anzahlungen 16% MWSt</act:name>
+ <act:id type="guid">52862a56692726129c73604f7c12d9af</act:id>
+ <act:type>ASSET</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>1194</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">c4ecd4b8292df74335546eda34e7e375</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>II. Forderungen und sonstige Vermögensgegenstände:</act:name>
+ <act:id type="guid">045196223f1e151347db1f23d28b3dc5</act:id>
+ <act:type>ASSET</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:description>SKR04 2005: 1200-1299</act:description>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ <slot>
<slot:key>hbci</slot:key>
<slot:value type="frame"/>
</slot>
</act:slots>
- <act:parent type="guid">d55816be5c7d1e7fa03c28efb9417f95</act:parent>
+ <act:parent type="guid">3be1aa86d6868b006741b9af6777cf5f</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Forderungen aus Lieferungen und Leistungen </act:name>
- <act:id type="new">4f4a924c4bde84d1f28a2bddb2527327</act:id>
+ <act:name>1. Forderungen aus Lieferungen und Leistungen</act:name>
+ <act:id type="guid">3db9920658f7630cee64902f9698ebb3</act:id>
<act:type>ASSET</act:type>
<act:commodity>
<cmdty:space>ISO4217</cmdty:space>
@@ -1214,18 +3042,22 @@
<act:slots>
<slot>
<slot:key>placeholder</slot:key>
- <slot:value type="string">false</slot:value>
+ <slot:value type="string">true</slot:value>
</slot>
<slot>
<slot:key>notes</slot:key>
<slot:value type="string"></slot:value>
</slot>
+ <slot>
+ <slot:key>hbci</slot:key>
+ <slot:value type="frame"/>
+ </slot>
</act:slots>
- <act:parent type="guid">861dd4286ab9b10d94c55341c7aa26a8</act:parent>
+ <act:parent type="guid">045196223f1e151347db1f23d28b3dc5</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Forderungen aus Lieferungen und Leistungen</act:name>
- <act:id type="new">c58b1cd06245a7f51d91e4fa61319902</act:id>
+ <act:name>Forderungen aus Lieferungen und Leistungen ohne Kontokorrent</act:name>
+ <act:id type="guid">76c54d31f188167d8a031d96045283fd</act:id>
<act:type>ASSET</act:type>
<act:commodity>
<cmdty:space>ISO4217</cmdty:space>
@@ -1237,6 +3069,29 @@
<act:slots>
<slot>
<slot:key>placeholder</slot:key>
+ <slot:value type="string">true</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">3db9920658f7630cee64902f9698ebb3</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Forderungen aus L+L allgem. Steuersatz oder eines Kleinunternehmers</act:name>
+ <act:id type="guid">6cefdcc3737a94cc580149e2d2cd97b9</act:id>
+ <act:type>ASSET</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>1215</act:code>
+ <act:description>(EÜR)</act:description>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
<slot:value type="string">false</slot:value>
</slot>
<slot>
@@ -1244,11 +3099,258 @@
<slot:value type="string"></slot:value>
</slot>
</act:slots>
- <act:parent type="guid">861dd4286ab9b10d94c55341c7aa26a8</act:parent>
+ <act:parent type="guid">76c54d31f188167d8a031d96045283fd</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
+ <act:name>Forderungen aus L+L ermäßigt. Steuersatz</act:name>
+ <act:id type="guid">d060a1de8e5ca6ea1b954c42e8396755</act:id>
+ <act:type>ASSET</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>1216</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ <slot>
+ <slot:key>tax-related</slot:key>
+ <slot:value type="integer">1</slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">76c54d31f188167d8a031d96045283fd</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Forderg. aus steuerfreien oder nicht steuerbaren steuerbaren L+L</act:name>
+ <act:id type="guid">ab6ca9e6320b202c3fc84c367edfc366</act:id>
+ <act:type>ASSET</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>1217</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">76c54d31f188167d8a031d96045283fd</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Forderungen aus L+L gemäß § 24 UStG</act:name>
+ <act:id type="guid">7dc3830ac363a526ef101cf09a77b6ee</act:id>
+ <act:type>ASSET</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>1218</act:code>
+ <act:description>Land- & forstwirtsch. Durchsschnitt</act:description>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">76c54d31f188167d8a031d96045283fd</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Gegenkonto 1215 - 1218 bei Aufteilung der Forderungen nach Steuersätzen (EÜR)</act:name>
+ <act:id type="guid">ad25157eba24299560894cb650a9a5b9</act:id>
+ <act:type>ASSET</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>1219</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">76c54d31f188167d8a031d96045283fd</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Forderungen nach § 11 Abs. 1 Satz 2 EStG für § 4/3</act:name>
+ <act:id type="guid">fd124dab720d156a374f1386a565d9d0</act:id>
+ <act:type>ASSET</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>1220</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">true</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">3db9920658f7630cee64902f9698ebb3</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Forderg.a. Lieferungen/Leistungen < 1 J</act:name>
+ <act:id type="guid">ef26d6e1057d2042cb9eea64e48187a0</act:id>
+ <act:type>ASSET</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>1221</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">fd124dab720d156a374f1386a565d9d0</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Forderg.a. Lieferungen/Leistungen > 1 J</act:name>
+ <act:id type="guid">7b2c1a17aabc3268fca1f751840c6a9d</act:id>
+ <act:type>ASSET</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>1225</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">fd124dab720d156a374f1386a565d9d0</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Wechsel aus Lieferung und Leistung</act:name>
+ <act:id type="guid">877d0ef0d4a0c8d4be7afefd63de5eb2</act:id>
+ <act:type>ASSET</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>1230</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">3db9920658f7630cee64902f9698ebb3</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Wechsel a. Lieferungen/Leistungen < 1 J</act:name>
+ <act:id type="guid">e01b594805c619d3f67bf4d1238e047c</act:id>
+ <act:type>ASSET</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>1231</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">877d0ef0d4a0c8d4be7afefd63de5eb2</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Wechsel a. Lieferungen/Leistungen > 1 J</act:name>
+ <act:id type="guid">61974a75470062a2aaff480ab1d0156c</act:id>
+ <act:type>ASSET</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>1232</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">877d0ef0d4a0c8d4be7afefd63de5eb2</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Wechsel a. Lieferungen/Leistungen, bundesbankfähig</act:name>
+ <act:id type="guid">00cacf0d3383fd72f6792bfe13cd4bdb</act:id>
+ <act:type>ASSET</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>1235</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">877d0ef0d4a0c8d4be7afefd63de5eb2</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
<act:name>Zweifelhafte Forderungen</act:name>
- <act:id type="new">1ce0ab10192f8d9d2f386cdcee67ecc1</act:id>
+ <act:id type="guid">9c12aa23ce66851b83316b04a40c28e3</act:id>
<act:type>ASSET</act:type>
<act:commodity>
<cmdty:space>ISO4217</cmdty:space>
@@ -1266,17 +3368,61 @@
<slot:value type="string"></slot:value>
</slot>
</act:slots>
- <act:parent type="guid">861dd4286ab9b10d94c55341c7aa26a8</act:parent>
+ <act:parent type="guid">3db9920658f7630cee64902f9698ebb3</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Einzelwertberichtigungen zu Forderungen</act:name>
- <act:id type="new">12a681aa8c69edb9daa33e3d1bf8519a</act:id>
+ <act:name>Zweifelhafte Forderungen (bis 1 Jahr)</act:name>
+ <act:id type="guid">5e4e256cf81cdb6b18e5e2d587b94be8</act:id>
<act:type>ASSET</act:type>
<act:commodity>
<cmdty:space>ISO4217</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
+ <act:code>1241</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">9c12aa23ce66851b83316b04a40c28e3</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Zweifelhafte Forderungen (> 1 Jahr)</act:name>
+ <act:id type="guid">aa3689c5e36ccc625d009b52be7710c9</act:id>
+ <act:type>ASSET</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>1245</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">9c12aa23ce66851b83316b04a40c28e3</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Einzelwertberichtigung Forderung (< 1J)</act:name>
+ <act:id type="guid">91c0860c2c4d593316b6e1a20a94b502</act:id>
+ <act:type>ASSET</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
<act:code>1246</act:code>
<act:slots>
<slot>
@@ -1288,17 +3434,39 @@
<slot:value type="string"></slot:value>
</slot>
</act:slots>
- <act:parent type="guid">861dd4286ab9b10d94c55341c7aa26a8</act:parent>
+ <act:parent type="guid">9c12aa23ce66851b83316b04a40c28e3</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Pauschalwertberichtigungen zu Forderungen</act:name>
- <act:id type="new">2d09e5101750beceafd86dde3c1d365e</act:id>
+ <act:name>Einzelwertberichtigung Forderung (> 1J)</act:name>
+ <act:id type="guid">a0f98fc2e44d10a5ecfd8da3c83a846c</act:id>
<act:type>ASSET</act:type>
<act:commodity>
<cmdty:space>ISO4217</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
+ <act:code>1247</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">9c12aa23ce66851b83316b04a40c28e3</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Pauschalwertberichtigung Forderg. < 1J</act:name>
+ <act:id type="guid">c28569653345dc9953b419b6f1c47f06</act:id>
+ <act:type>ASSET</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
<act:code>1248</act:code>
<act:slots>
<slot>
@@ -1310,17 +3478,18 @@
<slot:value type="string"></slot:value>
</slot>
</act:slots>
- <act:parent type="guid">861dd4286ab9b10d94c55341c7aa26a8</act:parent>
+ <act:parent type="guid">9c12aa23ce66851b83316b04a40c28e3</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>2. Forderungen gegen verbundene Unternhmen</act:name>
- <act:id type="new">4e169f2e371e1ff6c253e897659c40ac</act:id>
+ <act:name>Pauschalwertberichtigung Forderg. > 1J</act:name>
+ <act:id type="guid">2b029b521129173c6889beae2724f248</act:id>
<act:type>ASSET</act:type>
<act:commodity>
<cmdty:space>ISO4217</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
+ <act:code>1249</act:code>
<act:slots>
<slot>
<slot:key>placeholder</slot:key>
@@ -1330,22 +3499,155 @@
<slot:key>notes</slot:key>
<slot:value type="string"></slot:value>
</slot>
+ </act:slots>
+ <act:parent type="guid">9c12aa23ce66851b83316b04a40c28e3</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Forderungen aus L+L gg. Gesellschafter</act:name>
+ <act:id type="guid">8f9b84b36d18f3c215e399fbaccd0a1b</act:id>
+ <act:type>ASSET</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>1250</act:code>
+ <act:slots>
<slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">3db9920658f7630cee64902f9698ebb3</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Forderg. aus L+L gg.Gesellschafter < 1 J</act:name>
+ <act:id type="guid">9ed2e513a63541a65eefa53f48e62307</act:id>
+ <act:type>ASSET</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>1251</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">8f9b84b36d18f3c215e399fbaccd0a1b</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Forderg. aus L+L gg.Gesellschafter > 1 J</act:name>
+ <act:id type="guid">3a221b4090c2323acaca1f024acd3905</act:id>
+ <act:type>ASSET</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>1255</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">8f9b84b36d18f3c215e399fbaccd0a1b</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Gegenkonto zu sonstigen Vermögensgegenständen bei Buchungen über Debitorenkonto</act:name>
+ <act:id type="guid">fe80110fa10de8c4f447a1a1c53e1157</act:id>
+ <act:type>ASSET</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>1258</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">3db9920658f7630cee64902f9698ebb3</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Gegenkonto 1221-1229, 1250-1257, 1270-1279, 1290-1297 bei Aufteilung Debitorenkonto</act:name>
+ <act:id type="guid">450ebcecfd06848c840c7cc8b0c85cd9</act:id>
+ <act:type>ASSET</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>1259</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">3db9920658f7630cee64902f9698ebb3</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>2. Forderungen gegen verbundene Unternhmen</act:name>
+ <act:id type="guid">2206ddc60ecf97df41c9a90d71fdd94d</act:id>
+ <act:type>ASSET</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>1260</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">true</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ <slot>
<slot:key>hbci</slot:key>
<slot:value type="frame"/>
</slot>
</act:slots>
- <act:parent type="guid">d55816be5c7d1e7fa03c28efb9417f95</act:parent>
+ <act:parent type="guid">045196223f1e151347db1f23d28b3dc5</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>3. Forderungen gegen Unternehmen, mit denen ein Beteiligungsverhältnis besteht</act:name>
- <act:id type="new">055fd27cb7a14553bb1d70bce679ee7c</act:id>
+ <act:name>Forderungen gg. verbundene UN < 1 J</act:name>
+ <act:id type="guid">747b5cd3365a7858a97b20068a6206a0</act:id>
<act:type>ASSET</act:type>
<act:commodity>
<cmdty:space>ISO4217</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
+ <act:code>1261</act:code>
<act:slots>
<slot>
<slot:key>placeholder</slot:key>
@@ -1355,22 +3657,265 @@
<slot:key>notes</slot:key>
<slot:value type="string"></slot:value>
</slot>
+ </act:slots>
+ <act:parent type="guid">2206ddc60ecf97df41c9a90d71fdd94d</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Forderungen gg. verbundene UN > 1 J</act:name>
+ <act:id type="guid">fcb9c6bb6cbed4c2c533bfd9dd5ec900</act:id>
+ <act:type>ASSET</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>1265</act:code>
+ <act:slots>
<slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">2206ddc60ecf97df41c9a90d71fdd94d</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Besitzwechsel gegen verbund. Unternehmen</act:name>
+ <act:id type="guid">46852c0e336ef18d52ad05455bfb3dcc</act:id>
+ <act:type>ASSET</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>1266</act:code>
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<slot:value type="frame"/>
</slot>
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<slot>
<slot:key>placeholder</slot:key>
@@ -1380,16 +3925,634 @@
<slot:key>notes</slot:key>
<slot:value type="string"></slot:value>
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+ <act:name>Sonstige Vermögensgegenstände</act:name>
+ <act:id type="guid">f2230fd32d3c2c855c17f661481cb039</act:id>
+ <act:type>ASSET</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">c36cd806a8bad4266ed2395be7f90d0c</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Sonstige Vermögensgegenstände (b.1 J)</act:name>
+ <act:id type="guid">19168926a04465ea251504e3d6345ab6</act:id>
+ <act:type>ASSET</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>1301</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">f2230fd32d3c2c855c17f661481cb039</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Sonstige Vermögensgegenstände (g.1 J)</act:name>
+ <act:id type="guid">7836fe2de97b4f62bfbb06b2c8be6ac9</act:id>
+ <act:type>ASSET</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>1305</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">f2230fd32d3c2c855c17f661481cb039</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Forderungen gegen Vorstandsmitglieder und Geschäftsführer</act:name>
+ <act:id type="guid">f389699a21fa73f290aab9183d2f5c65</act:id>
+ <act:type>ASSET</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>1310</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">true</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">c36cd806a8bad4266ed2395be7f90d0c</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Forderungen gg. Geschäftsf.(b.1J)</act:name>
+ <act:id type="guid">fd6ed5e511300dd4649b82d908c45c1c</act:id>
+ <act:type>ASSET</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>1311</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">f389699a21fa73f290aab9183d2f5c65</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Forderungen gg. Geschäftsf.(g.1J)</act:name>
+ <act:id type="guid">cf8fec4e205c4679dedc5b017ad10308</act:id>
+ <act:type>ASSET</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>1315</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">f389699a21fa73f290aab9183d2f5c65</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Forderungen gegen Aufsichtsrats- und Beirats-Mitglieder</act:name>
+ <act:id type="guid">8fa4caf4bfbf52ca8f41c6d3856d7ab3</act:id>
+ <act:type>ASSET</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>1320</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">true</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">c36cd806a8bad4266ed2395be7f90d0c</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Forderungen gg. Aufsichtsratsm. (b.1 J)</act:name>
+ <act:id type="guid">6046d3a0953c4bcafeffa562972afb3f</act:id>
+ <act:type>ASSET</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>1321</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">8fa4caf4bfbf52ca8f41c6d3856d7ab3</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Forderungen gg. Aufsichtsratsm. (g.1 J)</act:name>
+ <act:id type="guid">230923a406e6ed245809b01e01236260</act:id>
+ <act:type>ASSET</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>1325</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">8fa4caf4bfbf52ca8f41c6d3856d7ab3</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Forderungen gegen Gesellschafter</act:name>
+ <act:id type="guid">f68f9fd560ad2d91a8c7e8b74423d676</act:id>
+ <act:type>ASSET</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>1330</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">true</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">c36cd806a8bad4266ed2395be7f90d0c</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Forderungen gg. Gesellschafter (b.1J)</act:name>
+ <act:id type="guid">d48f1bbe9d77a812520b79aa5e1475bf</act:id>
+ <act:type>ASSET</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>1331</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">f68f9fd560ad2d91a8c7e8b74423d676</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Forderungen gg. Gesellschafter (g.1J)</act:name>
+ <act:id type="guid">86ce422efda3992e920607271933520c</act:id>
+ <act:type>ASSET</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>1335</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">f68f9fd560ad2d91a8c7e8b74423d676</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Forderungen gegen Personal aus Lohn- und Gehaltsabrechnung</act:name>
+ <act:id type="guid">4517b3561a7ff696c0662a257ed40cdd</act:id>
+ <act:type>ASSET</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>1340</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">true</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">c36cd806a8bad4266ed2395be7f90d0c</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Forderungen gegen Personal (bis 1Jahr)</act:name>
+ <act:id type="guid">5e6b56d8bc5622c3ce68115d8c3cef02</act:id>
+ <act:type>ASSET</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>1341</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">4517b3561a7ff696c0662a257ed40cdd</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Forderungen gegen Personal (g. 1Jahr)</act:name>
+ <act:id type="guid">a27c13b57de63e57699efbe6b26e6bce</act:id>
+ <act:type>ASSET</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>1345</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">4517b3561a7ff696c0662a257ed40cdd</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
<act:name>Kautionen</act:name>
- <act:id type="new">6f9c49a993f676ec1b00d440196b4a05</act:id>
+ <act:id type="guid">005490e5dacec562c61d25b5982fa468</act:id>
<act:type>ASSET</act:type>
<act:commodity>
<cmdty:space>ISO4217</cmdty:space>
@@ -1401,6 +4564,28 @@
<act:slots>
<slot>
<slot:key>placeholder</slot:key>
+ <slot:value type="string">true</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">c36cd806a8bad4266ed2395be7f90d0c</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Kautionen (bis 1 J)</act:name>
+ <act:id type="guid">ec5394649daa197d84c63bf0c679f60f</act:id>
+ <act:type>ASSET</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>1351</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
<slot:value type="string">false</slot:value>
</slot>
<slot>
@@ -1408,11 +4593,33 @@
<slot:value type="string"></slot:value>
</slot>
</act:slots>
- <act:parent type="guid">c480534042a768be83ee446aa2158ea7</act:parent>
+ <act:parent type="guid">005490e5dacec562c61d25b5982fa468</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
+ <act:name>Kautionen (g. 1 J)</act:name>
+ <act:id type="guid">e3eba6fd425634e67fce99c5f937117f</act:id>
+ <act:type>ASSET</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>1355</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">005490e5dacec562c61d25b5982fa468</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
<act:name>Darlehen</act:name>
- <act:id type="new">f116c989948dc775f089ae6079d84231</act:id>
+ <act:id type="guid">40b59ac6ac6fe62624a6b9c5316b9ee5</act:id>
<act:type>ASSET</act:type>
<act:commodity>
<cmdty:space>ISO4217</cmdty:space>
@@ -1424,6 +4631,28 @@
<act:slots>
<slot>
<slot:key>placeholder</slot:key>
+ <slot:value type="string">true</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">c36cd806a8bad4266ed2395be7f90d0c</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Darlehen bis 1 Jahr</act:name>
+ <act:id type="guid">28f00b3d498c579b85dbb17cbb00ce9f</act:id>
+ <act:type>ASSET</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>1361</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
<slot:value type="string">false</slot:value>
</slot>
<slot>
@@ -1431,11 +4660,33 @@
<slot:value type="string"></slot:value>
</slot>
</act:slots>
- <act:parent type="guid">c480534042a768be83ee446aa2158ea7</act:parent>
+ <act:parent type="guid">40b59ac6ac6fe62624a6b9c5316b9ee5</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
+ <act:name>Darlehen g. 1 Jahr</act:name>
+ <act:id type="guid">bae54651279fe86c4a6304e29160133e</act:id>
+ <act:type>ASSET</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>1365</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">40b59ac6ac6fe62624a6b9c5316b9ee5</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
<act:name>Durchlaufende Posten</act:name>
- <act:id type="new">05af437283315229ed4d0af1c5bf9757</act:id>
+ <act:id type="guid">36d6cf6d83f677d8d421d6a0a4d42c70</act:id>
<act:type>ASSET</act:type>
<act:commodity>
<cmdty:space>ISO4217</cmdty:space>
@@ -1446,6 +4697,28 @@
<act:slots>
<slot>
<slot:key>placeholder</slot:key>
+ <slot:value type="string">true</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">c36cd806a8bad4266ed2395be7f90d0c</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Fremdgeld</act:name>
+ <act:id type="guid">0ceae36c8648177ff9e582023ad3543a</act:id>
+ <act:type>ASSET</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>1374</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
<slot:value type="string">false</slot:value>
</slot>
<slot>
@@ -1453,11 +4726,187 @@
<slot:value type="string"></slot:value>
</slot>
</act:slots>
- <act:parent type="guid">c480534042a768be83ee446aa2158ea7</act:parent>
+ <act:parent type="guid">36d6cf6d83f677d8d421d6a0a4d42c70</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
+ <act:name>Agenturwarenabrechnung</act:name>
+ <act:id type="guid">9317fc4564845581476b024b791b4766</act:id>
+ <act:type>ASSET</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>1375</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">36d6cf6d83f677d8d421d6a0a4d42c70</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Ansprüche aus Rückdeckungsversicherungen</act:name>
+ <act:id type="guid">f0b4b245ce14d20642b5d1508c7e3f7e</act:id>
+ <act:type>ASSET</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>1378</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">36d6cf6d83f677d8d421d6a0a4d42c70</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>GmbH-Anteile zum kurzfristigen Verbleib</act:name>
+ <act:id type="guid">ad329d9255477e3575c7719266383541</act:id>
+ <act:type>ASSET</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>1390</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">c36cd806a8bad4266ed2395be7f90d0c</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Genossenschaftsanteile zum kurzfristigen Verbleib</act:name>
+ <act:id type="guid">f885481dea24be7353004106bb2b8ee6</act:id>
+ <act:type>ASSET</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>1395</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">c36cd806a8bad4266ed2395be7f90d0c</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Nachträglich abziehbare Vorsteuer, § 15a UStG, bewegliche Wirtschaftsgüter</act:name>
+ <act:id type="guid">641b00dd407adba480bf1d15a86d9d05</act:id>
+ <act:type>ASSET</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>1396</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">c36cd806a8bad4266ed2395be7f90d0c</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Zurückzuzahlende Vorsteuer, § 15a UStG, bewegliche Wirtschaftsgüter</act:name>
+ <act:id type="guid">e91c35cfe1b485412a871fe71f944a3c</act:id>
+ <act:type>ASSET</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>1397</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">c36cd806a8bad4266ed2395be7f90d0c</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Nachträglich abziehbare Vorsteuer, § 15a UStG, unbewegliche Wirtschaftsgüter</act:name>
+ <act:id type="guid">b96f86315d7eaf9afa781af6f7986327</act:id>
+ <act:type>ASSET</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>1398</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">c36cd806a8bad4266ed2395be7f90d0c</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Zurückzuzahlende Vorsteuer, § 15a UStG, unbewegliche Wirtschaftsgüter</act:name>
+ <act:id type="guid">6025deffab1a31abbcbd91c8a6039cf6</act:id>
+ <act:type>ASSET</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>1399</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">c36cd806a8bad4266ed2395be7f90d0c</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
<act:name>Abziehbare Vorsteuer</act:name>
- <act:id type="new">dfab52a0f828184ed6fb6daeb4b0b7ec</act:id>
+ <act:id type="guid">24224918f644a964fef3d4afdc48933f</act:id>
<act:type>ASSET</act:type>
<act:commodity>
<cmdty:space>ISO4217</cmdty:space>
@@ -1468,18 +4917,40 @@
<act:slots>
<slot>
<slot:key>placeholder</slot:key>
- <slot:value type="string">false</slot:value>
+ <slot:value type="string">true</slot:value>
</slot>
<slot>
<slot:key>notes</slot:key>
<slot:value type="string"></slot:value>
</slot>
</act:slots>
- <act:parent type="guid">c480534042a768be83ee446aa2158ea7</act:parent>
+ <act:parent type="guid">c36cd806a8bad4266ed2395be7f90d0c</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
+ <act:name>Abziehbare Vorsteuern Inland</act:name>
+ <act:id type="guid">d4ac4ec9e7c83bcbb6ac389be1821f0c</act:id>
+ <act:type>ASSET</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:description>UStVa Zl. 55, KZ 66</act:description>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">true</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">24224918f644a964fef3d4afdc48933f</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
<act:name>Abziehbare Vorsteuer 7%</act:name>
- <act:id type="new">7ff59a903ff7ef2d138a73011ba7b505</act:id>
+ <act:id type="guid">9be19da99cec587465ebf4b6ed97d4e5</act:id>
<act:type>ASSET</act:type>
<act:commodity>
<cmdty:space>ISO4217</cmdty:space>
@@ -1497,11 +4968,33 @@
<slot:value type="string"></slot:value>
</slot>
</act:slots>
- <act:parent type="guid">c480534042a768be83ee446aa2158ea7</act:parent>
+ <act:parent type="guid">d4ac4ec9e7c83bcbb6ac389be1821f0c</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
+ <act:name>Abziehbare Vorsteuer 16%</act:name>
+ <act:id type="guid">f5f12dd9ee63444b35271eb0cc29ca27</act:id>
+ <act:type>ASSET</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>1405</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">d4ac4ec9e7c83bcbb6ac389be1821f0c</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
<act:name>Abziehbare Vorsteuer aus innergemeinschaftlichem Erwerb</act:name>
- <act:id type="new">7a839f71283586e39709c0b643d28238</act:id>
+ <act:id type="guid">922006b4e0d3a0e5deb659ab7da9b42a</act:id>
<act:type>ASSET</act:type>
<act:commodity>
<cmdty:space>ISO4217</cmdty:space>
@@ -1509,6 +5002,7 @@
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
<act:code>1402</act:code>
+ <act:description>UStVa Zl. 56, KZ 61</act:description>
<act:slots>
<slot>
<slot:key>placeholder</slot:key>
@@ -1519,18 +5013,18 @@
<slot:value type="string"></slot:value>
</slot>
</act:slots>
- <act:parent type="guid">c480534042a768be83ee446aa2158ea7</act:parent>
+ <act:parent type="guid">24224918f644a964fef3d4afdc48933f</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Abziehbare Vorsteuer 16%</act:name>
- <act:id type="new">3e816ca867fc07d80fb8b5be29a064a9</act:id>
+ <act:name>Abziehbare Vorsteuer aus innergemeinschaftlichem Erwerb 15%/16%</act:name>
+ <act:id type="guid">fb1eb58215969d65581a6e4f313f43c4</act:id>
<act:type>ASSET</act:type>
<act:commodity>
<cmdty:space>ISO4217</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:code>1405</act:code>
+ <act:code>1403</act:code>
<act:slots>
<slot>
<slot:key>placeholder</slot:key>
@@ -1541,11 +5035,302 @@
<slot:value type="string"></slot:value>
</slot>
</act:slots>
- <act:parent type="guid">c480534042a768be83ee446aa2158ea7</act:parent>
+ <act:parent type="guid">922006b4e0d3a0e5deb659ab7da9b42a</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
+ <act:name>Vorsteuer nach allgemeinen Durchschnittsätzen</act:name>
+ <act:id type="guid">9fad1c867ee4596ace2ce97c441903fc</act:id>
+ <act:type>ASSET</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>1407</act:code>
+ <act:description>UStVa Zl. 59, KZ 63</act:description>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">24224918f644a964fef3d4afdc48933f</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Abziehbare Vorsteuer nach § 13b UStG</act:name>
+ <act:id type="guid">97c89eba49fa0e1419ca3753a66d260e</act:id>
+ <act:type>ASSET</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>1408</act:code>
+ <act:description>UStVa Zl. 58, KZ 67</act:description>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">24224918f644a964fef3d4afdc48933f</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Abziehbare Vorsteuer nach § 13b UStG 16%</act:name>
+ <act:id type="guid">eb6e059c85e0833a7715864b3ad75343</act:id>
+ <act:type>ASSET</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>1409</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">97c89eba49fa0e1419ca3753a66d260e</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Aufzuteilende Vorsteuer</act:name>
+ <act:id type="guid">186a44919607662c803018c7279ce2ff</act:id>
+ <act:type>ASSET</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>1410</act:code>
+ <act:description>teilw. privat genutze Anschaffungen (?)</act:description>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">true</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">24224918f644a964fef3d4afdc48933f</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Aufzuteilende Vorsteuer 7%</act:name>
+ <act:id type="guid">360f8b87349e45e433716a8c085558b0</act:id>
+ <act:type>ASSET</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>1411</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">186a44919607662c803018c7279ce2ff</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Aufzuteilende Vorsteuer aus innergemeinschaftlichem Erwerb</act:name>
+ <act:id type="guid">004a9182a51709a3772bbd0dbbf56620</act:id>
+ <act:type>ASSET</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>1412</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">186a44919607662c803018c7279ce2ff</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Aufzuteilende Vorsteuer 16%</act:name>
+ <act:id type="guid">1bd6188c3e365846096324b2dec9a708</act:id>
+ <act:type>ASSET</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>1415</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">186a44919607662c803018c7279ce2ff</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Aufzuteilende Vorsteuer 15%</act:name>
+ <act:id type="guid">0133b7561109570d12f556f7876592d3</act:id>
+ <act:type>ASSET</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>1416</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">186a44919607662c803018c7279ce2ff</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Aufzuteilende Vorsteuer nach §§ 13a/13b UStG</act:name>
+ <act:id type="guid">0a2ec441e8cb70acb3c6c4fa9c5bf170</act:id>
+ <act:type>ASSET</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>1417</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">186a44919607662c803018c7279ce2ff</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Aufzuteilende Vorsteuer nach §§ 13a/13b UStG 16 %</act:name>
+ <act:id type="guid">fa7eaf95d7cbf4b2e8f7e0e6dc4e43e9</act:id>
+ <act:type>ASSET</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>1418</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">186a44919607662c803018c7279ce2ff</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Vorsteuer aus der Auslagerung von Gegenständen aus einem Umsatzsteuerlager</act:name>
+ <act:id type="guid">f1c5609562d1017f8ebbf959673ad4a6</act:id>
+ <act:type>ASSET</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>1431</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">24224918f644a964fef3d4afdc48933f</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Abziehbare Vorsteuer aus innergemeinschaftlichem Erwerb von Neufahrzeugen von Lieferanten ohne UStId-Nr</act:name>
+ <act:id type="guid">475e765524da9aaea344273e9012e1c7</act:id>
+ <act:type>ASSET</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>1432</act:code>
+ <act:description>UStVa Zl. 61, KZ 59</act:description>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">24224918f644a964fef3d4afdc48933f</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Bezahlte Einfuhrumsatzsteuer</act:name>
+ <act:id type="guid">5a174b5b3fd0e62418911ad4be3a8366</act:id>
+ <act:type>ASSET</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>1433</act:code>
+ <act:description>UStVa Zl. 57, KZ 62</act:description>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">24224918f644a964fef3d4afdc48933f</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
<act:name>Umsatzsteuerforderungen</act:name>
- <act:id type="new">7c253cc3b5635c018ca4ef7529f1f4c3</act:id>
+ <act:id type="guid">2edc2d5252d406f4753b00cd1261acc7</act:id>
<act:type>ASSET</act:type>
<act:commodity>
<cmdty:space>ISO4217</cmdty:space>
@@ -1557,6 +5342,28 @@
<act:slots>
<slot>
<slot:key>placeholder</slot:key>
+ <slot:value type="string">true</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">c36cd806a8bad4266ed2395be7f90d0c</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>USt-Forderungen laufendes Jahr</act:name>
+ <act:id type="guid">cb6f2c3c4cded0e846ba9773e56bc5ab</act:id>
+ <act:type>ASSET</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>1421</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
<slot:value type="string">false</slot:value>
</slot>
<slot>
@@ -1564,18 +5371,18 @@
<slot:value type="string"></slot:value>
</slot>
</act:slots>
- <act:parent type="guid">c480534042a768be83ee446aa2158ea7</act:parent>
+ <act:parent type="guid">2edc2d5252d406f4753b00cd1261acc7</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Bezahlte Einfuhrumsatzsteuer</act:name>
- <act:id type="new">2445d9761a77692a758795a1f9ce5921</act:id>
+ <act:name>USt-Forderungen Vorjahr</act:name>
+ <act:id type="guid">55aae31fd11e0993c90c14c112a015fa</act:id>
<act:type>ASSET</act:type>
<act:commodity>
<cmdty:space>ISO4217</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:code>1433</act:code>
+ <act:code>1422</act:code>
<act:slots>
<slot>
<slot:key>placeholder</slot:key>
@@ -1586,11 +5393,55 @@
<slot:value type="string"></slot:value>
</slot>
</act:slots>
- <act:parent type="guid">c480534042a768be83ee446aa2158ea7</act:parent>
+ <act:parent type="guid">2edc2d5252d406f4753b00cd1261acc7</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
+ <act:name>USt-Forderungen frühere Jahre</act:name>
+ <act:id type="guid">adf233217e287d4a1e0e7a937b683f80</act:id>
+ <act:type>ASSET</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>1425</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">2edc2d5252d406f4753b00cd1261acc7</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Forderungen aus entrichteten Verbrauchsteuern</act:name>
+ <act:id type="guid">18b3c891a597a9bde8882ca184e7437b</act:id>
+ <act:type>ASSET</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>1427</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">2edc2d5252d406f4753b00cd1261acc7</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
<act:name>Vorsteuer im Folgejahr abziehbar</act:name>
- <act:id type="new">065f250f50041ac7d807b06d7f9deea0</act:id>
+ <act:id type="guid">37635437b21e8880cc9f085b162a3169</act:id>
<act:type>ASSET</act:type>
<act:commodity>
<cmdty:space>ISO4217</cmdty:space>
@@ -1608,11 +5459,11 @@
<slot:value type="string"></slot:value>
</slot>
</act:slots>
- <act:parent type="guid">c480534042a768be83ee446aa2158ea7</act:parent>
+ <act:parent type="guid">c36cd806a8bad4266ed2395be7f90d0c</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Steuerüberzahlungen</act:name>
- <act:id type="new">f17b63323e0ab04af5682fd893746fc2</act:id>
+ <act:name>Steuerüberzahlungen</act:name>
+ <act:id type="guid">f48e74b081c647e4b1c9b22ab0e70233</act:id>
<act:type>ASSET</act:type>
<act:commodity>
<cmdty:space>ISO4217</cmdty:space>
@@ -1630,17 +5481,39 @@
<slot:value type="string"></slot:value>
</slot>
</act:slots>
- <act:parent type="guid">c480534042a768be83ee446aa2158ea7</act:parent>
+ <act:parent type="guid">c36cd806a8bad4266ed2395be7f90d0c</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Körperschaftsteuerrückforderungen</act:name>
- <act:id type="new">757bf4df0e2f5104c5b6c80dd465c414</act:id>
+ <act:name>Steuererstattungsanspruch gegenüber anderen EG-Ländern</act:name>
+ <act:id type="guid">6fcf71a63a942464cd778ada4a47f9fd</act:id>
<act:type>ASSET</act:type>
<act:commodity>
<cmdty:space>ISO4217</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
+ <act:code>1440</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">c36cd806a8bad4266ed2395be7f90d0c</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Körperschaftsteuerrückforderungen</act:name>
+ <act:id type="guid">2bd8a909e6bfa964829994cfd3d05019</act:id>
+ <act:type>ASSET</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
<act:code>1450</act:code>
<act:slots>
<slot>
@@ -1652,11 +5525,33 @@
<slot:value type="string"></slot:value>
</slot>
</act:slots>
- <act:parent type="guid">c480534042a768be83ee446aa2158ea7</act:parent>
+ <act:parent type="guid">c36cd806a8bad4266ed2395be7f90d0c</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
+ <act:name>Forderungen an das Finanzamt aus abgeführtem Bauabzugsbetrag</act:name>
+ <act:id type="guid">fb32a483713b36e0b908b4b124003319</act:id>
+ <act:type>ASSET</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>1456</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">c36cd806a8bad4266ed2395be7f90d0c</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
<act:name>Geldtransit</act:name>
- <act:id type="new">5c2f2e077db3af02f863edf4e07f3595</act:id>
+ <act:id type="guid">4b20aee495f3d43e710806dd9043ed32</act:id>
<act:type>ASSET</act:type>
<act:commodity>
<cmdty:space>ISO4217</cmdty:space>
@@ -1674,19 +5569,128 @@
<slot:value type="string"></slot:value>
</slot>
</act:slots>
- <act:parent type="guid">c480534042a768be83ee446aa2158ea7</act:parent>
+ <act:parent type="guid">c36cd806a8bad4266ed2395be7f90d0c</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Verrechnungskonto Gewinnermittlung §4/3 EStG</act:name>
- <act:id type="new">120a408dfdc3684b03612314d332a895</act:id>
+ <act:name>Gegenkonto Vorsteuer § 4/3 EStG</act:name>
+ <act:id type="guid">d8cbb3ed1bbb250b0b9fb83890e6f41d</act:id>
<act:type>ASSET</act:type>
<act:commodity>
<cmdty:space>ISO4217</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
+ <act:code>1480</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">c36cd806a8bad4266ed2395be7f90d0c</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Auflösung Vorsteuer aus Vorjahr § 4/3 EStG</act:name>
+ <act:id type="guid">0517452e941c1acfaeed70871bb203b7</act:id>
+ <act:type>ASSET</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>1481</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">c36cd806a8bad4266ed2395be7f90d0c</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Vorsteuer aus Investitionen § 4/3 EStG</act:name>
+ <act:id type="guid">2069db98a8126e51c56002bcca5af58a</act:id>
+ <act:type>ASSET</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>1482</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">c36cd806a8bad4266ed2395be7f90d0c</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Gegenkonto für Vorsteuer nach Durchschnittssätzen für § 4 Abs. 3 EStG</act:name>
+ <act:id type="guid">829a214c506d8d13b828f5583a4dda34</act:id>
+ <act:type>ASSET</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>1483</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">c36cd806a8bad4266ed2395be7f90d0c</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Verrechnungskonto Gewinnermittlung § 4/3 EStG, ergebniswirksam</act:name>
+ <act:id type="guid">157a6372cb0e06f29ffccccf44fd9ca8</act:id>
+ <act:type>ASSET</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>1485</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">c36cd806a8bad4266ed2395be7f90d0c</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Verrechnungskonto Gewinnermittlung §4/3 EStG, nicht ergebniswirksam</act:name>
+ <act:id type="guid">3e6b049d9ebf086d641c945c134fe186</act:id>
+ <act:type>ASSET</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
<act:code>1486</act:code>
- <act:description>nicht ergebniswirksam</act:description>
<act:slots>
<slot>
<slot:key>placeholder</slot:key>
@@ -1697,11 +5701,11 @@
<slot:value type="string"></slot:value>
</slot>
</act:slots>
- <act:parent type="guid">c480534042a768be83ee446aa2158ea7</act:parent>
+ <act:parent type="guid">c36cd806a8bad4266ed2395be7f90d0c</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Verrechnungskonto Ist-Versteuerung</act:name>
- <act:id type="new">692fdf864c85705f0685418d53742c10</act:id>
+ <act:id type="guid">615aed72631fcf503be61b24a11584b0</act:id>
<act:type>ASSET</act:type>
<act:commodity>
<cmdty:space>ISO4217</cmdty:space>
@@ -1719,17 +5723,62 @@
<slot:value type="string"></slot:value>
</slot>
</act:slots>
- <act:parent type="guid">c480534042a768be83ee446aa2158ea7</act:parent>
+ <act:parent type="guid">c36cd806a8bad4266ed2395be7f90d0c</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
+ <act:name>Verrechnungskonto erhaltene Anzahlungen bei Buchung über Debitoren-Konto</act:name>
+ <act:id type="guid">3edfe3e8df939d83883343e9f2fa654d</act:id>
+ <act:type>ASSET</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>1495</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">615aed72631fcf503be61b24a11584b0</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Überleitung Kostenstellen</act:name>
+ <act:id type="guid">1c98364a90a914ea0e57f8a29cb57682</act:id>
+ <act:type>ASSET</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>1498</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">615aed72631fcf503be61b24a11584b0</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
<act:name>III. Wertpapiere</act:name>
- <act:id type="new">594a60a330157a993a30a2039e124ad9</act:id>
+ <act:id type="guid">b5f9eb28630b90bc2fca2d7e31a06ab3</act:id>
<act:type>ASSET</act:type>
<act:commodity>
<cmdty:space>ISO4217</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
+ <act:description>1500-1549</act:description>
<act:slots>
<slot>
<slot:key>placeholder</slot:key>
@@ -1744,17 +5793,18 @@
<slot:value type="frame"/>
</slot>
</act:slots>
- <act:parent type="guid">b2a3c59a0f2421c0533c49f81f3f25b7</act:parent>
+ <act:parent type="guid">3be1aa86d6868b006741b9af6777cf5f</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>1. Anteile an verbundenen Unternehmen</act:name>
- <act:id type="new">3b9912e7c82ce7e58666730f71424eb1</act:id>
+ <act:name>1. Anteile an verbundenen Unternehmen (Umlaufvermögen)</act:name>
+ <act:id type="guid">4b1c7f834582f0b2f309044fb6854f2a</act:id>
<act:type>ASSET</act:type>
<act:commodity>
<cmdty:space>ISO4217</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
+ <act:code>1500</act:code>
<act:slots>
<slot>
<slot:key>placeholder</slot:key>
@@ -1769,17 +5819,18 @@
<slot:value type="frame"/>
</slot>
</act:slots>
- <act:parent type="guid">594a60a330157a993a30a2039e124ad9</act:parent>
+ <act:parent type="guid">b5f9eb28630b90bc2fca2d7e31a06ab3</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>2. eigene Anteile</act:name>
- <act:id type="new">52d844ce728d10f0a690ba48808d8d0d</act:id>
+ <act:name>Anteile an herrschender oder mit Mehrheit beteiligter Gesellschaft</act:name>
+ <act:id type="guid">0c340aedbae33740071f1d97fe5649f3</act:id>
<act:type>ASSET</act:type>
<act:commodity>
<cmdty:space>ISO4217</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
+ <act:code>1504</act:code>
<act:slots>
<slot>
<slot:key>placeholder</slot:key>
@@ -1789,22 +5840,45 @@
<slot:key>notes</slot:key>
<slot:value type="string"></slot:value>
</slot>
+ </act:slots>
+ <act:parent type="guid">4b1c7f834582f0b2f309044fb6854f2a</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>2. Eigene Anteile</act:name>
+ <act:id type="guid">a05d2c3daddd037a2f49792d7a3b5e00</act:id>
+ <act:type>ASSET</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>1505</act:code>
+ <act:slots>
<slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ <slot>
<slot:key>hbci</slot:key>
<slot:value type="frame"/>
</slot>
</act:slots>
- <act:parent type="guid">594a60a330157a993a30a2039e124ad9</act:parent>
+ <act:parent type="guid">b5f9eb28630b90bc2fca2d7e31a06ab3</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>3. sonstige Wertpapiere</act:name>
- <act:id type="new">a1f8b584bfde70302b4593a4a28304c1</act:id>
+ <act:id type="guid">50c6c3e215775bc40d571f027d07dfed</act:id>
<act:type>ASSET</act:type>
<act:commodity>
<cmdty:space>ISO4217</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
+ <act:code>1510</act:code>
<act:slots>
<slot>
<slot:key>placeholder</slot:key>
@@ -1819,18 +5893,18 @@
<slot:value type="frame"/>
</slot>
</act:slots>
- <act:parent type="guid">594a60a330157a993a30a2039e124ad9</act:parent>
+ <act:parent type="guid">b5f9eb28630b90bc2fca2d7e31a06ab3</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Sonstige Wertpapiere</act:name>
- <act:id type="new">8e227837f4a2bd6e6fc2bbfd828ba1e1</act:id>
+ <act:name>Finanzwechsel</act:name>
+ <act:id type="guid">704f62c298712098aba1f53dad369c69</act:id>
<act:type>ASSET</act:type>
<act:commodity>
<cmdty:space>ISO4217</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:code>1510</act:code>
+ <act:code>1520</act:code>
<act:slots>
<slot>
<slot:key>placeholder</slot:key>
@@ -1841,17 +5915,18 @@
<slot:value type="string"></slot:value>
</slot>
</act:slots>
- <act:parent type="guid">a1f8b584bfde70302b4593a4a28304c1</act:parent>
+ <act:parent type="guid">50c6c3e215775bc40d571f027d07dfed</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>IV. Kassenbestand, Bundesbankguthaben, Guthaben bei Kreditinstituten und Schecks:</act:name>
- <act:id type="new">3fb2ca42e072676a8659a1ad14bcc433</act:id>
+ <act:name>Andere Wertpapiere mit unwesentlichen Wertschwankungen im Sinne Textziffer 18 DRS 2</act:name>
+ <act:id type="guid">7df2f4a320304e79950d7acadf4e7e4b</act:id>
<act:type>ASSET</act:type>
<act:commodity>
<cmdty:space>ISO4217</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
+ <act:code>1525</act:code>
<act:slots>
<slot>
<slot:key>placeholder</slot:key>
@@ -1861,7 +5936,73 @@
<slot:key>notes</slot:key>
<slot:value type="string"></slot:value>
</slot>
+ </act:slots>
+ <act:parent type="guid">50c6c3e215775bc40d571f027d07dfed</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Wertpapieranlagen im Rahmen der kurzfristigen Finanzdisposition</act:name>
+ <act:id type="guid">69f1728d34c200f18f7902443ac50f61</act:id>
+ <act:type>ASSET</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>1530</act:code>
+ <act:slots>
<slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">50c6c3e215775bc40d571f027d07dfed</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Schecks</act:name>
+ <act:id type="guid">bdad0b94ab01da3190792e5ddef21490</act:id>
+ <act:type>ASSET</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>1550</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">50c6c3e215775bc40d571f027d07dfed</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>IV. Kassenbestand, Bundesbankguthaben, Guthaben bei Kreditinstituten und Schecks:</act:name>
+ <act:id type="guid">9743059255b8318a7eb5ba07b2dd3e0e</act:id>
+ <act:type>ASSET</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:description>1550-1899</act:description>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">true</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ <slot>
<slot:key>hbci</slot:key>
<slot:value type="frame"/>
</slot>
@@ -1870,11 +6011,11 @@
<slot:value type="string">1</slot:value>
</slot>
</act:slots>
- <act:parent type="guid">b2a3c59a0f2421c0533c49f81f3f25b7</act:parent>
+ <act:parent type="guid">3be1aa86d6868b006741b9af6777cf5f</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Schecks</act:name>
- <act:id type="new">eb60e443c6a808725cf827ae50456a28</act:id>
+ <act:id type="guid">e0712c0ad9d6bfbc9b18a65832d73fcb</act:id>
<act:type>ASSET</act:type>
<act:commodity>
<cmdty:space>ISO4217</cmdty:space>
@@ -1885,6 +6026,32 @@
<act:slots>
<slot>
<slot:key>placeholder</slot:key>
+ <slot:value type="string">true</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">9743059255b8318a7eb5ba07b2dd3e0e</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Traveler Cheque USD</act:name>
+ <act:id type="guid">3c9d85636c36303679cab0eebb461765</act:id>
+ <act:type>CURRENCY</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>USD</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>1551</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>old-price-source</slot:key>
+ <slot:value type="string">CURRENCY</slot:value>
+ </slot>
+ <slot>
+ <slot:key>placeholder</slot:key>
<slot:value type="string">false</slot:value>
</slot>
<slot>
@@ -1892,12 +6059,34 @@
<slot:value type="string"></slot:value>
</slot>
</act:slots>
- <act:parent type="guid">3fb2ca42e072676a8659a1ad14bcc433</act:parent>
+ <act:parent type="guid">e0712c0ad9d6bfbc9b18a65832d73fcb</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
+ <act:name>Traveler Cheque EUR</act:name>
+ <act:id type="guid">108c962952448650dc56bda358586a10</act:id>
+ <act:type>CURRENCY</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>1552</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">e0712c0ad9d6bfbc9b18a65832d73fcb</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
<act:name>Kassenbestand</act:name>
- <act:id type="new">b8912fb5fffcaf399a8abd3eced5492d</act:id>
- <act:type>ASSET</act:type>
+ <act:id type="guid">9245a7abb3a1df7c26c1b189cceb84b1</act:id>
+ <act:type>CASH</act:type>
<act:commodity>
<cmdty:space>ISO4217</cmdty:space>
<cmdty:id>EUR</cmdty:id>
@@ -1907,7 +6096,7 @@
<act:slots>
<slot>
<slot:key>placeholder</slot:key>
- <slot:value type="string">false</slot:value>
+ <slot:value type="string">true</slot:value>
</slot>
<slot>
<slot:key>notes</slot:key>
@@ -1922,12 +6111,12 @@
<slot:value type="string">1</slot:value>
</slot>
</act:slots>
- <act:parent type="guid">3fb2ca42e072676a8659a1ad14bcc433</act:parent>
+ <act:parent type="guid">9743059255b8318a7eb5ba07b2dd3e0e</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Kasse</act:name>
- <act:id type="new">adc3ca940b534be4ef82b9ea86de00bd</act:id>
- <act:type>ASSET</act:type>
+ <act:id type="guid">a73604541838ee1eff060ae018db8bb3</act:id>
+ <act:type>CASH</act:type>
<act:commodity>
<cmdty:space>ISO4217</cmdty:space>
<cmdty:id>EUR</cmdty:id>
@@ -1944,17 +6133,106 @@
<slot:value type="string"></slot:value>
</slot>
</act:slots>
- <act:parent type="guid">b8912fb5fffcaf399a8abd3eced5492d</act:parent>
+ <act:parent type="guid">9245a7abb3a1df7c26c1b189cceb84b1</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
+ <act:name>Postbank</act:name>
+ <act:id type="guid">e6f2ce6d2586345f309cf8bc699ee51c</act:id>
+ <act:type>BANK</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>1700</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">true</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">9743059255b8318a7eb5ba07b2dd3e0e</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Postbank Dortmund</act:name>
+ <act:id type="guid">2c4aa9c6df24e5b1644814fc2248e9ba</act:id>
+ <act:type>BANK</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>1710</act:code>
+ <act:description>Geschäftsgirokonto 759296467</act:description>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">e6f2ce6d2586345f309cf8bc699ee51c</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>LZB-Guthaben</act:name>
+ <act:id type="guid">00fcc4a0a593fde6d2e69fa0a43457c7</act:id>
+ <act:type>BANK</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>1780</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">9743059255b8318a7eb5ba07b2dd3e0e</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Bundesbankguthaben</act:name>
+ <act:id type="guid">e14d7ec4efeb3f44330cf75c493f973f</act:id>
+ <act:type>BANK</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>1790</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">9743059255b8318a7eb5ba07b2dd3e0e</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
<act:name>Bank</act:name>
- <act:id type="new">1e5f356bd4bc5e19b3b02b031bf6b534</act:id>
- <act:type>ASSET</act:type>
+ <act:id type="guid">a6cbdb0ce80ebaf004775ec7fcfd402f</act:id>
+ <act:type>BANK</act:type>
<act:commodity>
<cmdty:space>ISO4217</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
- <act:commodity-scu>10</act:commodity-scu>
+ <act:commodity-scu>100</act:commodity-scu>
<act:non-standard-scu/>
<act:code>1800</act:code>
<act:slots>
@@ -1988,18 +6266,18 @@
<slot:value type="frame"/>
</slot>
</act:slots>
- <act:parent type="guid">3fb2ca42e072676a8659a1ad14bcc433</act:parent>
+ <act:parent type="guid">9743059255b8318a7eb5ba07b2dd3e0e</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>C. Rechnungsabgrenzungsposten</act:name>
- <act:id type="new">7da2436cb2fe5da3a10669b0974a0f39</act:id>
- <act:type>ASSET</act:type>
+ <act:name>Finanzmittelanlagen im Rahmen der kurzfristigen Finanzdisposition</act:name>
+ <act:id type="guid">50c81ea1a8fbde8690fcc0810bc30695</act:id>
+ <act:type>BANK</act:type>
<act:commodity>
<cmdty:space>ISO4217</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:description>Rechnungsabgrenzungsposten</act:description>
+ <act:code>1890</act:code>
<act:slots>
<slot>
<slot:key>placeholder</slot:key>
@@ -2009,16 +6287,38 @@
<slot:key>notes</slot:key>
<slot:value type="string"></slot:value>
</slot>
+ </act:slots>
+ <act:parent type="guid">9743059255b8318a7eb5ba07b2dd3e0e</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>C. Rechnungsabgrenzungsposten Umlaufvermögen</act:name>
+ <act:id type="guid">12ee644791faadaee9c46305b8932295</act:id>
+ <act:type>ASSET</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:description>Rechnungsabgrenzungsposten</act:description>
+ <act:slots>
<slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">true</slot:value>
+ </slot>
+ <slot>
<slot:key>hbci</slot:key>
<slot:value type="frame"/>
</slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string">1900-1999</slot:value>
+ </slot>
</act:slots>
- <act:parent type="guid">79b68c22ad98b86434e831c8d4403e06</act:parent>
+ <act:parent type="guid">5431c68bfabcf5fdbef88abedd861198</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Aktive Rechnungsabgrenzung</act:name>
- <act:id type="new">ec099a3ffd9c4ef2a5f15d93fa67f3a8</act:id>
+ <act:id type="guid">4e5d0f817835ddf3b0e9e68135cb873c</act:id>
<act:type>ASSET</act:type>
<act:commodity>
<cmdty:space>ISO4217</cmdty:space>
@@ -2029,6 +6329,28 @@
<act:slots>
<slot>
<slot:key>placeholder</slot:key>
+ <slot:value type="string">true</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">12ee644791faadaee9c46305b8932295</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Als Aufwand berücksichtigte Zölle und Verbrauchsteuern auf Vorräte</act:name>
+ <act:id type="guid">343f569c0be41b997bc2a6d170630cf2</act:id>
+ <act:type>ASSET</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>1920</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
<slot:value type="string">false</slot:value>
</slot>
<slot>
@@ -2036,29 +6358,103 @@
<slot:value type="string"></slot:value>
</slot>
</act:slots>
- <act:parent type="guid">7da2436cb2fe5da3a10669b0974a0f39</act:parent>
+ <act:parent type="guid">4e5d0f817835ddf3b0e9e68135cb873c</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
+ <act:name>Als Aufwand berücksichtigte Umsatzsteuer auf Anzahlungen</act:name>
+ <act:id type="guid">88e555c3ff54038607ef4ac4384276c1</act:id>
+ <act:type>ASSET</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>1930</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">4e5d0f817835ddf3b0e9e68135cb873c</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Damnum/Disagio</act:name>
+ <act:id type="guid">b9a03a4e2ef94b9339bf07e62ba503b5</act:id>
+ <act:type>ASSET</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>1940</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">4e5d0f817835ddf3b0e9e68135cb873c</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Abgrenzung aktive latente Steuern</act:name>
+ <act:id type="guid">dbb3af622ecc7226812396638dd49b5c</act:id>
+ <act:type>ASSET</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>1950</act:code>
+ <act:description>§ 274 HGB</act:description>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string">WertaufholungsGEBOT in Handelsbilanz - WertaufholungsVERBOT in Steuerbilanz</slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">12ee644791faadaee9c46305b8932295</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
<act:name>Passiva</act:name>
- <act:id type="new">1eba210813818eb0c231f467c8c8a0a7</act:id>
+ <act:id type="guid">67e3afb8f6e39be571749da7aa113b2e</act:id>
<act:type>LIABILITY</act:type>
<act:commodity>
<cmdty:space>ISO4217</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:description>Passiva</act:description>
+ <act:description>Passiva = Kapitalherkunft</act:description>
<act:slots>
<slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
<slot:key>hbci</slot:key>
<slot:value type="frame"/>
</slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
</act:slots>
- <act:parent type="new">1972cce2e2364f95b2b0bc014502661d</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>A. Eigenkapital</act:name>
- <act:id type="new">75b98ca0602954dc7fb8ac783595f25d</act:id>
+ <act:id type="guid">e5cb03707f1435c681379f2924800bd3</act:id>
<act:type>LIABILITY</act:type>
<act:commodity>
<cmdty:space>ISO4217</cmdty:space>
@@ -2079,11 +6475,11 @@
<slot:value type="frame"/>
</slot>
</act:slots>
- <act:parent type="guid">1eba210813818eb0c231f467c8c8a0a7</act:parent>
+ <act:parent type="guid">67e3afb8f6e39be571749da7aa113b2e</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>I. Gezeichnetes Kapital</act:name>
- <act:id type="new">9853a5414257917884641fd0ccaa409d</act:id>
+ <act:name> a) Personengesellschaft</act:name>
+ <act:id type="guid">411ea1d84113310d5129ff98c4bb2397</act:id>
<act:type>LIABILITY</act:type>
<act:commodity>
<cmdty:space>ISO4217</cmdty:space>
@@ -2093,28 +6489,859 @@
<act:slots>
<slot>
<slot:key>placeholder</slot:key>
+ <slot:value type="string">true</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">e5cb03707f1435c681379f2924800bd3</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>I. Kapital / Vollhafter / Einzelunternehmer</act:name>
+ <act:id type="guid">19972a0e65d1f25f0878a3b9fba9343f</act:id>
+ <act:type>LIABILITY</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:description>Personengesellschaften</act:description>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">true</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">411ea1d84113310d5129ff98c4bb2397</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Festkapital</act:name>
+ <act:id type="guid">59977885c98ae6b07c92795deafd9c80</act:id>
+ <act:type>LIABILITY</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>2000</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
<slot:value type="string">false</slot:value>
</slot>
<slot>
<slot:key>notes</slot:key>
<slot:value type="string"></slot:value>
</slot>
+ </act:slots>
+ <act:parent type="guid">19972a0e65d1f25f0878a3b9fba9343f</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>ich</act:name>
+ <act:id type="guid">ed8168841da5ad21320eff743656ff5c</act:id>
+ <act:type>LIABILITY</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:slots>
<slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">59977885c98ae6b07c92795deafd9c80</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>mein Partner</act:name>
+ <act:id type="guid">a200a28aedfd7dda397a29a152539171</act:id>
+ <act:type>LIABILITY</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">59977885c98ae6b07c92795deafd9c80</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Variables Kapital</act:name>
+ <act:id type="guid">9cd3e7bdd52547af02d5724aceb85def</act:id>
+ <act:type>LIABILITY</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>2010</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">19972a0e65d1f25f0878a3b9fba9343f</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Gesellschafter-Darlehen</act:name>
+ <act:id type="guid">510bd9ea7b4302ed86cdc68a96dc2bdf</act:id>
+ <act:type>LIABILITY</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>2020</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">19972a0e65d1f25f0878a3b9fba9343f</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>(zur freien Verfügung)</act:name>
+ <act:id type="guid">10b4991f5c62b1c3c746026424163cdc</act:id>
+ <act:type>LIABILITY</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>2030</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">19972a0e65d1f25f0878a3b9fba9343f</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>II. Kapital / Teilhafter</act:name>
+ <act:id type="guid">9caf6e580a978dba2f91d63e21422abd</act:id>
+ <act:type>LIABILITY</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:description>Kommanditisten</act:description>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">true</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">411ea1d84113310d5129ff98c4bb2397</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Kommandit-Kapital</act:name>
+ <act:id type="guid">3c954281df44d8574f3c65bcca0e0166</act:id>
+ <act:type>LIABILITY</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>2050</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">9caf6e580a978dba2f91d63e21422abd</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Verlustausgleichskonto</act:name>
+ <act:id type="guid">67c5ae49e49b2644a1556caae7d16087</act:id>
+ <act:type>LIABILITY</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>2060</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">9caf6e580a978dba2f91d63e21422abd</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Gesellschafter-Darlehen</act:name>
+ <act:id type="guid">b6a4c65bba59f35f88a7fcf242681d73</act:id>
+ <act:type>LIABILITY</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>2070</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">9caf6e580a978dba2f91d63e21422abd</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>(zur freien Verfügung)</act:name>
+ <act:id type="guid">b83e9a3526079b1df0858b2efacc95ee</act:id>
+ <act:type>LIABILITY</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>2080</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">9caf6e580a978dba2f91d63e21422abd</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>III. Privat Vollhafter/Einzelunternehmer</act:name>
+ <act:id type="guid">223774b3d08279ba3dde4eed5aadd74d</act:id>
+ <act:type>LIABILITY</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">true</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">411ea1d84113310d5129ff98c4bb2397</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Privatentnahmen allgemein</act:name>
+ <act:id type="guid">b2ee858040dde5ec3445ac52d04c3cf3</act:id>
+ <act:type>LIABILITY</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>2100</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">223774b3d08279ba3dde4eed5aadd74d</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Unentgeltliche Wertabgaben</act:name>
+ <act:id type="guid">d3b6f78d94b3c715fee1869ba840940e</act:id>
+ <act:type>LIABILITY</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>2130</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">223774b3d08279ba3dde4eed5aadd74d</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Privatsteuern</act:name>
+ <act:id type="guid">0fe59475e845ed982f6364e11a23f4c4</act:id>
+ <act:type>LIABILITY</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>2150</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">223774b3d08279ba3dde4eed5aadd74d</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Privateinlagen</act:name>
+ <act:id type="guid">2a033094deb4952168c2707e09f4399b</act:id>
+ <act:type>LIABILITY</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>2180</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">223774b3d08279ba3dde4eed5aadd74d</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Sonderausgaben beschränkt abzugsfähig</act:name>
+ <act:id type="guid">b67273f42938d1d39eed2849ca07ee2f</act:id>
+ <act:type>LIABILITY</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>2200</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">223774b3d08279ba3dde4eed5aadd74d</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Sonderausgaben unbeschränkt abzugsfähig</act:name>
+ <act:id type="guid">8bec075a500d3b055167fff7466895b1</act:id>
+ <act:type>LIABILITY</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>2230</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">223774b3d08279ba3dde4eed5aadd74d</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Zuwendungen, Spenden -79</act:name>
+ <act:id type="guid">48fcfc0c5a5ba9dec3aa86884e8d8486</act:id>
+ <act:type>LIABILITY</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>2250</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">223774b3d08279ba3dde4eed5aadd74d</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Außergewöhnliche Belastungen</act:name>
+ <act:id type="guid">5f90b9ca2727a10f6cc1265888f5fecb</act:id>
+ <act:type>LIABILITY</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>2280</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">223774b3d08279ba3dde4eed5aadd74d</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Grundstücksaufwand</act:name>
+ <act:id type="guid">96c988dc23477e26e65a53edfe50ef76</act:id>
+ <act:type>LIABILITY</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>2300</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">223774b3d08279ba3dde4eed5aadd74d</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Grundstücksaufwand (Umsatzsteuerschlüssel möglich)</act:name>
+ <act:id type="guid">72a7ebcf427e061ae1663692fbb7417c</act:id>
+ <act:type>LIABILITY</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>2349</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">223774b3d08279ba3dde4eed5aadd74d</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Grundstücksertrag</act:name>
+ <act:id type="guid">f6647a66579951fd2e6f52837757c079</act:id>
+ <act:type>LIABILITY</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>2350</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">223774b3d08279ba3dde4eed5aadd74d</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Grundstücksertrag (Umsatzsteuerschlüssel möglich)</act:name>
+ <act:id type="guid">08aabbc2190e41e7d0c0fa40c3ffec4c</act:id>
+ <act:type>LIABILITY</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>2399</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">223774b3d08279ba3dde4eed5aadd74d</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>IV. Privat Teilhafter</act:name>
+ <act:id type="guid">3260c1391626c6d4390a92d314f6d047</act:id>
+ <act:type>LIABILITY</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">true</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">411ea1d84113310d5129ff98c4bb2397</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Privatentnahmen allgemein</act:name>
+ <act:id type="guid">ccef518edc143959a8f6e15140bfc6cf</act:id>
+ <act:type>LIABILITY</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>2500</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">3260c1391626c6d4390a92d314f6d047</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Unentgeltliche Wertabgaben</act:name>
+ <act:id type="guid">f5a464d13ca7974ba624215870a7becf</act:id>
+ <act:type>LIABILITY</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>2530</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">3260c1391626c6d4390a92d314f6d047</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Privatsteuern</act:name>
+ <act:id type="guid">1cc10731942870eabd87e1b1240533b1</act:id>
+ <act:type>LIABILITY</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>2550</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">3260c1391626c6d4390a92d314f6d047</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Privateinlagen</act:name>
+ <act:id type="guid">2597402bbf96d0a7fc86a51e40841658</act:id>
+ <act:type>LIABILITY</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>2580</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">3260c1391626c6d4390a92d314f6d047</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Sonderausgaben beschränkt abzugsfähig</act:name>
+ <act:id type="guid">b39f65148525062daccd1683d69b1ee4</act:id>
+ <act:type>LIABILITY</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>2600</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">3260c1391626c6d4390a92d314f6d047</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Sonderausgaben unbeschränkt abzugsfähig</act:name>
+ <act:id type="guid">7467f8a6ef73c52be48280a7763b8f89</act:id>
+ <act:type>LIABILITY</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>2630</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">3260c1391626c6d4390a92d314f6d047</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Zuwendungen, Spenden -79</act:name>
+ <act:id type="guid">95a416a05730e7ddf16fcd972eab82b6</act:id>
+ <act:type>LIABILITY</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>2650</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">3260c1391626c6d4390a92d314f6d047</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Außergewöhnliche Belastungen</act:name>
+ <act:id type="guid">f72a6b73266afe3abd1ed1ea15ec15c0</act:id>
+ <act:type>LIABILITY</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>2680</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">3260c1391626c6d4390a92d314f6d047</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Grundstücksaufwand</act:name>
+ <act:id type="guid">0aa1e75976bb432fb077934f24eecff7</act:id>
+ <act:type>LIABILITY</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>2700</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">3260c1391626c6d4390a92d314f6d047</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Grundstücksertrag</act:name>
+ <act:id type="guid">d0be4be6b726e6595f18798ebd92fbbb</act:id>
+ <act:type>LIABILITY</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>2750</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">3260c1391626c6d4390a92d314f6d047</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name> b) Kapitalgesellschaft</act:name>
+ <act:id type="guid">74e3a2129a8919b314a0d3ca7ecd5028</act:id>
+ <act:type>LIABILITY</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">true</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">e5cb03707f1435c681379f2924800bd3</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>I. Gezeichnetes Kapital</act:name>
+ <act:id type="guid">5eeae8dd31cc6836e2af04d1e3bf00fd</act:id>
+ <act:type>LIABILITY</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">true</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ <slot>
<slot:key>hbci</slot:key>
<slot:value type="frame"/>
</slot>
</act:slots>
- <act:parent type="guid">75b98ca0602954dc7fb8ac783595f25d</act:parent>
+ <act:parent type="guid">74e3a2129a8919b314a0d3ca7ecd5028</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>II. Kapitalrücklage</act:name>
- <act:id type="new">edd8db71a331478af3dac6ebfb6858da</act:id>
+ <act:name>Gezeichnetes Kapital</act:name>
+ <act:id type="guid">dcc9a84103bec5c02c2201840726a54e</act:id>
<act:type>LIABILITY</act:type>
<act:commodity>
<cmdty:space>ISO4217</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
+ <act:code>2900</act:code>
<act:slots>
<slot>
<slot:key>placeholder</slot:key>
@@ -2124,22 +7351,89 @@
<slot:key>notes</slot:key>
<slot:value type="string"></slot:value>
</slot>
+ </act:slots>
+ <act:parent type="guid">5eeae8dd31cc6836e2af04d1e3bf00fd</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Ausstehende Einlagen auf das gezeichnete Kapital, nicht eingefordert</act:name>
+ <act:id type="guid">871188ec82d324b942df1d74248516ca</act:id>
+ <act:type>LIABILITY</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>2910</act:code>
+ <act:description>Passivausweis, von gezeichnetem Kapital offen abgesetzt; eingeforderte ausstehende Einlagen s. Konto 1298</act:description>
+ <act:slots>
<slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string">Aktivausweis: 0001</slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">5eeae8dd31cc6836e2af04d1e3bf00fd</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>II. Kapitalrücklage</act:name>
+ <act:id type="guid">a5e82f2d37d71d8778bbf7debb5ef5e3</act:id>
+ <act:type>LIABILITY</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">true</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">74e3a2129a8919b314a0d3ca7ecd5028</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Kapitalrücklage</act:name>
+ <act:id type="guid">cb5efff60ddac9ff1f8ce3c4334e118b</act:id>
+ <act:type>LIABILITY</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>2920</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">true</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ <slot>
<slot:key>hbci</slot:key>
<slot:value type="frame"/>
</slot>
</act:slots>
- <act:parent type="guid">75b98ca0602954dc7fb8ac783595f25d</act:parent>
+ <act:parent type="guid">a5e82f2d37d71d8778bbf7debb5ef5e3</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>III. Gewinnrücklagen</act:name>
- <act:id type="new">c832f55badf1e7829b395d340cf4b936</act:id>
+ <act:name>Kapitalrücklage durch Ausgabe von Anteilen über Nennbetrag</act:name>
+ <act:id type="guid">1e91c7a26f23697d69657a5ee2b127b7</act:id>
<act:type>LIABILITY</act:type>
<act:commodity>
<cmdty:space>ISO4217</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
+ <act:code>2925</act:code>
<act:slots>
<slot>
<slot:key>placeholder</slot:key>
@@ -2149,26 +7443,158 @@
<slot:key>notes</slot:key>
<slot:value type="string"></slot:value>
</slot>
+ </act:slots>
+ <act:parent type="guid">cb5efff60ddac9ff1f8ce3c4334e118b</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Kapitalrücklage durch Ausgabe von Schuldverschreibungen für Wandlungsrechte und Optionsrechte zum Erwerb von Anteilen</act:name>
+ <act:id type="guid">0f87d4692ec99e799fa26fc521b07fda</act:id>
+ <act:type>LIABILITY</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>2926</act:code>
+ <act:slots>
<slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">cb5efff60ddac9ff1f8ce3c4334e118b</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Kapitalrücklage durch Zuzahlungen gegen Gewährung eines Vorzugs für Anteile</act:name>
+ <act:id type="guid">c1cb4b2dedaa7d3ec82d435ced329a2b</act:id>
+ <act:type>LIABILITY</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>2927</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">cb5efff60ddac9ff1f8ce3c4334e118b</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Andere Zuzahlungen in das Eigenkapital</act:name>
+ <act:id type="guid">485d7800a189d3503565579a8fdeab8b</act:id>
+ <act:type>LIABILITY</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>2928</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">cb5efff60ddac9ff1f8ce3c4334e118b</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Eingefordertes Nachschusskapital</act:name>
+ <act:id type="guid">14d5b96681770d1705e71be585f1e0c2</act:id>
+ <act:type>LIABILITY</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>2929</act:code>
+ <act:description>Gegenkonto 1299</act:description>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">cb5efff60ddac9ff1f8ce3c4334e118b</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>c) alle</act:name>
+ <act:id type="guid">03f020a835b1fb5ba5b79c0622007f0c</act:id>
+ <act:type>LIABILITY</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">true</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">e5cb03707f1435c681379f2924800bd3</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>I. Gewinnrücklagen</act:name>
+ <act:id type="guid">ef9e2cde3ed8ea553ecd7266fab83db4</act:id>
+ <act:type>LIABILITY</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">true</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ <slot>
<slot:key>hbci</slot:key>
<slot:value type="frame"/>
</slot>
</act:slots>
- <act:parent type="guid">75b98ca0602954dc7fb8ac783595f25d</act:parent>
+ <act:parent type="guid">03f020a835b1fb5ba5b79c0622007f0c</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>1. gesetzliche Rücklage</act:name>
- <act:id type="new">8b54644abbed051911f08f59abec37ef</act:id>
+ <act:name>1. Gesetzliche Rücklage</act:name>
+ <act:id type="guid">b3dead9027abe209e92e83b2ff7bac25</act:id>
<act:type>LIABILITY</act:type>
<act:commodity>
<cmdty:space>ISO4217</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
+ <act:code>2930</act:code>
<act:slots>
<slot>
<slot:key>placeholder</slot:key>
- <slot:value type="string">false</slot:value>
+ <slot:value type="string">true</slot:value>
</slot>
<slot>
<slot:key>notes</slot:key>
@@ -2179,17 +7605,18 @@
<slot:value type="frame"/>
</slot>
</act:slots>
- <act:parent type="guid">c832f55badf1e7829b395d340cf4b936</act:parent>
+ <act:parent type="guid">ef9e2cde3ed8ea553ecd7266fab83db4</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>2. Rücklage für eigene Anteile</act:name>
- <act:id type="new">bbf0ca1b03f0c9c99f71957bd5efbe19</act:id>
+ <act:name>Gesetzliche Rücklage 40% Vorbelastung</act:name>
+ <act:id type="guid">c235536f5fdf08dc1c0913f071089b52</act:id>
<act:type>LIABILITY</act:type>
<act:commodity>
<cmdty:space>ISO4217</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
+ <act:code>2931</act:code>
<act:slots>
<slot>
<slot:key>placeholder</slot:key>
@@ -2199,26 +7626,93 @@
<slot:key>notes</slot:key>
<slot:value type="string"></slot:value>
</slot>
+ </act:slots>
+ <act:parent type="guid">b3dead9027abe209e92e83b2ff7bac25</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Gesetzliche Rücklage 0% Vorbelastung (steuerliches Einlagekonto)</act:name>
+ <act:id type="guid">e8cfcf0042a2a8a69ea7a79dd324bc89</act:id>
+ <act:type>LIABILITY</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>2932</act:code>
+ <act:slots>
<slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">b3dead9027abe209e92e83b2ff7bac25</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Gesetzliche Rücklage 0% Vorbelastung (EK02)</act:name>
+ <act:id type="guid">3116ad9120a46702fb71e660478c7827</act:id>
+ <act:type>LIABILITY</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>2933</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">b3dead9027abe209e92e83b2ff7bac25</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>2. Rücklage für eigene Anteile</act:name>
+ <act:id type="guid">493ca5a96de3a81c85b28962ed4b44a4</act:id>
+ <act:type>LIABILITY</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>2940</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ <slot>
<slot:key>hbci</slot:key>
<slot:value type="frame"/>
</slot>
</act:slots>
- <act:parent type="guid">c832f55badf1e7829b395d340cf4b936</act:parent>
+ <act:parent type="guid">ef9e2cde3ed8ea553ecd7266fab83db4</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>3. satzungsmäßige Rücklagen</act:name>
- <act:id type="new">4e5ab836f1f6d7195eea6e788865723f</act:id>
+ <act:name>3. Satzungsmäßige Rücklagen</act:name>
+ <act:id type="guid">b551f375739b526a28ceeb0aa69d13ee</act:id>
<act:type>LIABILITY</act:type>
<act:commodity>
<cmdty:space>ISO4217</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
+ <act:code>2950</act:code>
<act:slots>
<slot>
<slot:key>placeholder</slot:key>
- <slot:value type="string">false</slot:value>
+ <slot:value type="string">true</slot:value>
</slot>
<slot>
<slot:key>notes</slot:key>
@@ -2229,17 +7723,18 @@
<slot:value type="frame"/>
</slot>
</act:slots>
- <act:parent type="guid">c832f55badf1e7829b395d340cf4b936</act:parent>
+ <act:parent type="guid">ef9e2cde3ed8ea553ecd7266fab83db4</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>4. andere Gewinnrücklagen</act:name>
- <act:id type="new">55310a9e9bcb4cc21c07ebb7feccee0d</act:id>
+ <act:name>Satzungsmäßige Rücklagen 40% Vorbelastung</act:name>
+ <act:id type="guid">51e1bcbeab88a2af7351444ea29c255d</act:id>
<act:type>LIABILITY</act:type>
<act:commodity>
<cmdty:space>ISO4217</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
+ <act:code>2951</act:code>
<act:slots>
<slot>
<slot:key>placeholder</slot:key>
@@ -2249,22 +7744,89 @@
<slot:key>notes</slot:key>
<slot:value type="string"></slot:value>
</slot>
+ </act:slots>
+ <act:parent type="guid">b551f375739b526a28ceeb0aa69d13ee</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Satzungsmäßige Rücklagen 0% Vorbelastung (steuerliches Einlagekonto)</act:name>
+ <act:id type="guid">05f80bfe63cefb5233c0d96b4e90a465</act:id>
+ <act:type>LIABILITY</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>2952</act:code>
+ <act:slots>
<slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">b551f375739b526a28ceeb0aa69d13ee</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Satzungsmäßige Rücklagen 0% Vorbelastung (EK02)</act:name>
+ <act:id type="guid">cda732f5d0eb28fd8f5066caa957049e</act:id>
+ <act:type>LIABILITY</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>2953</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">b551f375739b526a28ceeb0aa69d13ee</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>4. Andere Gewinnrücklagen</act:name>
+ <act:id type="guid">22676e23b2512574214dec23e28d61f1</act:id>
+ <act:type>LIABILITY</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>2960</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">true</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ <slot>
<slot:key>hbci</slot:key>
<slot:value type="frame"/>
</slot>
</act:slots>
- <act:parent type="guid">c832f55badf1e7829b395d340cf4b936</act:parent>
+ <act:parent type="guid">ef9e2cde3ed8ea553ecd7266fab83db4</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>IV. Gewinnvortrag/Verlustvortrag</act:name>
- <act:id type="new">1d16ba3b2c0c2f320d3219b98cb7ba4f</act:id>
+ <act:name>Eigenkapitalanteil von Wertaufholungen</act:name>
+ <act:id type="guid">493937aba319f366e133cc1208afad93</act:id>
<act:type>LIABILITY</act:type>
<act:commodity>
<cmdty:space>ISO4217</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
+ <act:code>2962</act:code>
<act:slots>
<slot>
<slot:key>placeholder</slot:key>
@@ -2274,22 +7836,110 @@
<slot:key>notes</slot:key>
<slot:value type="string"></slot:value>
</slot>
+ </act:slots>
+ <act:parent type="guid">22676e23b2512574214dec23e28d61f1</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Andere Gewinnrücklagen 40% Vorbelastung</act:name>
+ <act:id type="guid">38c717955931e734823be498448d43d8</act:id>
+ <act:type>LIABILITY</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>2965</act:code>
+ <act:slots>
<slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">22676e23b2512574214dec23e28d61f1</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Andere Gewinnrücklagen 0% Vorbelastung (steuerliches Einlagekonto)</act:name>
+ <act:id type="guid">d83a2f62f2c7c67fc03865895f4bffb7</act:id>
+ <act:type>LIABILITY</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>2966</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">22676e23b2512574214dec23e28d61f1</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Andere Gewinnrücklagen 0% Vorbelastung (EK02)</act:name>
+ <act:id type="guid">6c86ea4cea08a71df989909ddf351104</act:id>
+ <act:type>LIABILITY</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>2967</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">22676e23b2512574214dec23e28d61f1</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>II. Gewinnvortrag/Verlustvortrag vor Verwendung</act:name>
+ <act:id type="guid">8de79e4312296a8f5aa1d8e81d90fff8</act:id>
+ <act:type>LIABILITY</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">true</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ <slot>
<slot:key>hbci</slot:key>
<slot:value type="frame"/>
</slot>
</act:slots>
- <act:parent type="guid">75b98ca0602954dc7fb8ac783595f25d</act:parent>
+ <act:parent type="guid">03f020a835b1fb5ba5b79c0622007f0c</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>V. Jahresüberschuss/Jahresfehlbetrag</act:name>
- <act:id type="new">71afe29fa3a42ccd90318a7ca27b9893</act:id>
+ <act:name>Gewinnvortrag vor Verwendung</act:name>
+ <act:id type="guid">e02c7330d61bf9a405ab7cd6d8e390f6</act:id>
<act:type>LIABILITY</act:type>
<act:commodity>
<cmdty:space>ISO4217</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
+ <act:code>2970</act:code>
<act:slots>
<slot>
<slot:key>placeholder</slot:key>
@@ -2297,18 +7947,611 @@
</slot>
<slot>
<slot:key>notes</slot:key>
+ <slot:value type="string">AutoGewinn</slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">8de79e4312296a8f5aa1d8e81d90fff8</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Gewinnvortrag 40% Vorbelastung</act:name>
+ <act:id type="guid">77e77b74a15b93ac9e59657d7f804448</act:id>
+ <act:type>LIABILITY</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>2972</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
<slot:value type="string"></slot:value>
</slot>
+ </act:slots>
+ <act:parent type="guid">8de79e4312296a8f5aa1d8e81d90fff8</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Gewinnvortrag 0% Vorbelastung (steuerliches Einlagekonto)</act:name>
+ <act:id type="guid">469a1dc35f49799d4e0e2f379f8a8383</act:id>
+ <act:type>LIABILITY</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>2974</act:code>
+ <act:slots>
<slot>
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+ <cmdty:id>EUR</cmdty:id>
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+ <cmdty:id>EUR</cmdty:id>
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+ <slot>
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+ <slot:value type="string">false</slot:value>
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+ <slot:value type="string">AutoVerlust</slot:value>
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+ <act:type>LIABILITY</act:type>
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+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
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+ <slot>
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+ <slot:value type="string">false</slot:value>
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+ <act:type>LIABILITY</act:type>
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+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
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+ <slot:value type="string">true</slot:value>
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+ <act:type>LIABILITY</act:type>
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+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>2980</act:code>
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+ <slot>
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+ <slot:value type="string">true</slot:value>
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+ <act:type>LIABILITY</act:type>
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+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
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+ <act:code>2981</act:code>
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+ <slot>
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+ <slot:value type="string">false</slot:value>
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+ <act:type>LIABILITY</act:type>
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+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>2982</act:code>
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+ <slot>
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+ <slot:value type="string">false</slot:value>
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+ <act:type>LIABILITY</act:type>
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+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
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+ <act:code>2983</act:code>
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+ <slot>
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+ <slot:value type="string">false</slot:value>
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+ <act:type>LIABILITY</act:type>
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+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
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+ <act:code>2984</act:code>
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+ <slot>
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+ <slot:value type="string">false</slot:value>
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+ <act:name>Sonderposten aus der Währungsumstellung auf den Euro</act:name>
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+ <act:type>LIABILITY</act:type>
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+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
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+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>2985</act:code>
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+ <slot>
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+ <slot:value type="string">false</slot:value>
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+ <act:type>LIABILITY</act:type>
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+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
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+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>2986</act:code>
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+ <slot>
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+ <slot:value type="string">false</slot:value>
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+ <act:type>LIABILITY</act:type>
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+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
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+ <act:code>2987</act:code>
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+ <slot>
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+ <slot:value type="string">false</slot:value>
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+ <cmdty:id>EUR</cmdty:id>
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+ <act:code>2988</act:code>
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+ <slot:value type="string">false</slot:value>
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+ <act:type>LIABILITY</act:type>
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+ <cmdty:id>EUR</cmdty:id>
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+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>2989</act:code>
+ <act:description>§52 Abs.16 EStG</act:description>
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+ <slot>
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+ <slot:value type="string">false</slot:value>
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+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
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+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>2990</act:code>
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+ <slot>
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+ <slot:value type="string">false</slot:value>
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+ <act:name>Sonderposten mit Rücklageanteil nach § 82a EStDV</act:name>
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+ <act:type>LIABILITY</act:type>
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+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
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+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>2991</act:code>
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+ <slot>
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+ <slot:value type="string">false</slot:value>
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+ <act:type>LIABILITY</act:type>
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+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
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+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>2992</act:code>
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+ <slot>
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+ <slot:value type="string">false</slot:value>
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+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
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+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>2993</act:code>
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+ <slot>
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+ <slot:value type="string">false</slot:value>
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+ <slot:value type="string"></slot:value>
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+ <act:name>Sonderposten mit Rücklageanteil nach § 14 BerlinFG</act:name>
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+ <act:type>LIABILITY</act:type>
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+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
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+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>2994</act:code>
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+ <slot>
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+ <slot:value type="string">false</slot:value>
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+ <slot:value type="string"></slot:value>
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+<gnc:account version="2.0.0">
+ <act:name>Sonderposten mit Rücklageanteil für Förderung nach § 3 ZonenRFG/§ 4-6 FördergebietsG</act:name>
+ <act:id type="guid">3e1e0e9e7c3be5aa3e739b47a0be9d4b</act:id>
+ <act:type>LIABILITY</act:type>
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+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
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+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>2995</act:code>
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+ <slot>
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+ <slot:value type="string">false</slot:value>
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+ <slot>
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+ <slot:value type="string"></slot:value>
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+ <act:parent type="guid">6033548eda9d17974781c8d9b2770f0c</act:parent>
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+<gnc:account version="2.0.0">
+ <act:name>Sonderposten mit Rücklageanteil nach § 4d EStG</act:name>
+ <act:id type="guid">60a04819244c9d1b3ae6701afc44c8c4</act:id>
+ <act:type>LIABILITY</act:type>
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+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>2996</act:code>
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+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
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+ <slot>
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+ <act:name>Sonderposten mit Rücklageanteil nach § 7g Abs. 1 EStG</act:name>
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+ <act:type>LIABILITY</act:type>
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+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>2997</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
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+ <slot>
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+ <slot:value type="string"></slot:value>
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+ <act:name>Sonderposten mit Rücklageanteil nach § 7g Abs. 3, 7 EStG</act:name>
+ <act:id type="guid">1bf1de3344d26076aa3e91238ce18d9b</act:id>
+ <act:type>LIABILITY</act:type>
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+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>2998</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
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+ <slot>
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+<gnc:account version="2.0.0">
+ <act:name>Sonderposten für Zuschüsse und Zulagen</act:name>
+ <act:id type="guid">85b6d9d1a825f6c959379bbf6ffe3406</act:id>
+ <act:type>LIABILITY</act:type>
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+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>2999</act:code>
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+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">6033548eda9d17974781c8d9b2770f0c</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>IV. Jahresüberschuß/Jahresfehlbetrag</act:name>
+ <act:id type="guid">212d4f6f8cb6949a1ee00037e9e377f5</act:id>
+ <act:type>LIABILITY</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ <slot>
<slot:key>hbci</slot:key>
<slot:value type="frame"/>
</slot>
</act:slots>
- <act:parent type="guid">75b98ca0602954dc7fb8ac783595f25d</act:parent>
+ <act:parent type="guid">03f020a835b1fb5ba5b79c0622007f0c</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>B. Rückstellungen</act:name>
- <act:id type="new">8970f62618b4e80075c82aaffbf513d2</act:id>
+ <act:name>B. Rückstellungen</act:name>
+ <act:id type="guid">2b4ee42a89a642847e32a71e03b95976</act:id>
<act:type>LIABILITY</act:type>
<act:commodity>
<cmdty:space>ISO4217</cmdty:space>
@@ -2318,7 +8561,7 @@
<act:slots>
<slot>
<slot:key>placeholder</slot:key>
- <slot:value type="string">false</slot:value>
+ <slot:value type="string">true</slot:value>
</slot>
<slot>
<slot:key>notes</slot:key>
@@ -2329,21 +8572,22 @@
<slot:value type="frame"/>
</slot>
</act:slots>
- <act:parent type="guid">1eba210813818eb0c231f467c8c8a0a7</act:parent>
+ <act:parent type="guid">67e3afb8f6e39be571749da7aa113b2e</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>1. Rückstellungen für Pensionen und ähnliche Verpflichtungen</act:name>
- <act:id type="new">77d044e599f41f9110bd91aa765cafa8</act:id>
+ <act:name>1. Rückstellungen für Pensionen und ähnliche Verpflichtungen</act:name>
+ <act:id type="guid">f689ef292ca4019d4d8f52f19d5b5ede</act:id>
<act:type>LIABILITY</act:type>
<act:commodity>
<cmdty:space>ISO4217</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
+ <act:code>3000</act:code>
<act:slots>
<slot>
<slot:key>placeholder</slot:key>
- <slot:value type="string">false</slot:value>
+ <slot:value type="string">true</slot:value>
</slot>
<slot>
<slot:key>notes</slot:key>
@@ -2354,17 +8598,18 @@
<slot:value type="frame"/>
</slot>
</act:slots>
- <act:parent type="guid">8970f62618b4e80075c82aaffbf513d2</act:parent>
+ <act:parent type="guid">2b4ee42a89a642847e32a71e03b95976</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>2. Steuerrückstellungen</act:name>
- <act:id type="new">0b1ddfca43d9220faacf8a46fd851692</act:id>
+ <act:name>Pensionsrückstellungen</act:name>
+ <act:id type="guid">031237e14b14125df1804f58b9aad377</act:id>
<act:type>LIABILITY</act:type>
<act:commodity>
<cmdty:space>ISO4217</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
+ <act:code>3010</act:code>
<act:slots>
<slot>
<slot:key>placeholder</slot:key>
@@ -2374,16 +8619,60 @@
<slot:key>notes</slot:key>
<slot:value type="string"></slot:value>
</slot>
+ </act:slots>
+ <act:parent type="guid">f689ef292ca4019d4d8f52f19d5b5ede</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Rückstellungen für pensionsähnliche Verpflichtungen</act:name>
+ <act:id type="guid">d2daeda63c5c9bcd755037e4cc2d9254</act:id>
+ <act:type>LIABILITY</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>3015</act:code>
+ <act:slots>
<slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">f689ef292ca4019d4d8f52f19d5b5ede</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>2. Steuerrückstellungen</act:name>
+ <act:id type="guid">1ce38539e501a14b6c9f1b6d7724c27b</act:id>
+ <act:type>LIABILITY</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>3020</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">true</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ <slot>
<slot:key>hbci</slot:key>
<slot:value type="frame"/>
</slot>
</act:slots>
- <act:parent type="guid">8970f62618b4e80075c82aaffbf513d2</act:parent>
+ <act:parent type="guid">2b4ee42a89a642847e32a71e03b95976</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Gewerbesteuerrückstellung</act:name>
- <act:id type="new">96073741a442782851e35bf300f3e7a7</act:id>
+ <act:name>Gewerbesteuerrückstellung</act:name>
+ <act:id type="guid">10b22c2b37688860d8ae1daf0a7e925b</act:id>
<act:type>LIABILITY</act:type>
<act:commodity>
<cmdty:space>ISO4217</cmdty:space>
@@ -2401,11 +8690,11 @@
<slot:value type="string"></slot:value>
</slot>
</act:slots>
- <act:parent type="guid">0b1ddfca43d9220faacf8a46fd851692</act:parent>
+ <act:parent type="guid">1ce38539e501a14b6c9f1b6d7724c27b</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Körperschaftsteuerrückstellung</act:name>
- <act:id type="new">b07cf64820066ba570384336f53fb244</act:id>
+ <act:name>Körperschaftsteuerrückstellung</act:name>
+ <act:id type="guid">97c18c4e9188deda226df5e830eea12c</act:id>
<act:type>LIABILITY</act:type>
<act:commodity>
<cmdty:space>ISO4217</cmdty:space>
@@ -2423,17 +8712,18 @@
<slot:value type="string"></slot:value>
</slot>
</act:slots>
- <act:parent type="guid">0b1ddfca43d9220faacf8a46fd851692</act:parent>
+ <act:parent type="guid">1ce38539e501a14b6c9f1b6d7724c27b</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>3. sonstige Rückstellungen</act:name>
- <act:id type="new">a35582f0bc0937ad3f8dc6264290fa7a</act:id>
+ <act:name>Vermögensteuerrückstellung</act:name>
+ <act:id type="guid">cfba5591ecd7b935c9c2b6fd80c35e6b</act:id>
<act:type>LIABILITY</act:type>
<act:commodity>
<cmdty:space>ISO4217</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
+ <act:code>3050</act:code>
<act:slots>
<slot>
<slot:key>placeholder</slot:key>
@@ -2443,22 +8733,67 @@
<slot:key>notes</slot:key>
<slot:value type="string"></slot:value>
</slot>
+ </act:slots>
+ <act:parent type="guid">1ce38539e501a14b6c9f1b6d7724c27b</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Rückstellungen für latente Steuern</act:name>
+ <act:id type="guid">a0a2f82198d715f6fd6fb315163db533</act:id>
+ <act:type>LIABILITY</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>3060</act:code>
+ <act:slots>
<slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">1ce38539e501a14b6c9f1b6d7724c27b</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>3. Sonstige Rückstellungen</act:name>
+ <act:id type="guid">984e3a4bbeb1a32db7dd6df9437e6ee1</act:id>
+ <act:type>LIABILITY</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>3070</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">true</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ <slot>
<slot:key>hbci</slot:key>
<slot:value type="frame"/>
</slot>
</act:slots>
- <act:parent type="guid">8970f62618b4e80075c82aaffbf513d2</act:parent>
+ <act:parent type="guid">2b4ee42a89a642847e32a71e03b95976</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Sonstige Rückstellungen</act:name>
- <act:id type="new">faad2bc94027c79429c32e08b37b4f79</act:id>
+ <act:name>Rückstellungen für unterlassene Aufwendungen für Instandhaltung, Nachholung in den ersten drei Monaten</act:name>
+ <act:id type="guid">78ae362e0dbfac1d20076e86c030df07</act:id>
<act:type>LIABILITY</act:type>
<act:commodity>
<cmdty:space>ISO4217</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
+ <act:code>3075</act:code>
<act:slots>
<slot>
<slot:key>placeholder</slot:key>
@@ -2469,17 +8804,61 @@
<slot:value type="string"></slot:value>
</slot>
</act:slots>
- <act:parent type="guid">a35582f0bc0937ad3f8dc6264290fa7a</act:parent>
+ <act:parent type="guid">984e3a4bbeb1a32db7dd6df9437e6ee1</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Rückstellungen für Gewährleistung</act:name>
- <act:id type="new">6b71d711065100945ba2fdd0644394fb</act:id>
+ <act:name>Rückstellungen für unterlassene Aufwendungen für Instandhaltung, Nachholung innerhalb des 4. bis 12. Monats</act:name>
+ <act:id type="guid">819c9e042d77d2d8cf1f8ea267c611da</act:id>
<act:type>LIABILITY</act:type>
<act:commodity>
<cmdty:space>ISO4217</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
+ <act:code>3080</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">984e3a4bbeb1a32db7dd6df9437e6ee1</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Rückstellungen für Abraum- und Abfallbeseitigung</act:name>
+ <act:id type="guid">8b541a54565977c027aaa1980041de96</act:id>
+ <act:type>LIABILITY</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>3085</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">984e3a4bbeb1a32db7dd6df9437e6ee1</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Rückstellungen für Gewährleistung</act:name>
+ <act:id type="guid">5924bab6272a6f176af3b187d7c3d126</act:id>
+ <act:type>LIABILITY</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
<act:code>3090</act:code>
<act:description>Gegenkonto 6790</act:description>
<act:slots>
@@ -2492,17 +8871,39 @@
<slot:value type="string"></slot:value>
</slot>
</act:slots>
- <act:parent type="guid">a35582f0bc0937ad3f8dc6264290fa7a</act:parent>
+ <act:parent type="guid">984e3a4bbeb1a32db7dd6df9437e6ee1</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Rückstellungen für Abschluss- und Prüfungskosten</act:name>
- <act:id type="new">f9ede3f0ee14020e32bc72a7e3232ea3</act:id>
+ <act:name>Rückstellungen für drohende Verluste aus schwebenden Geschäften</act:name>
+ <act:id type="guid">86b6f4a37fd0dcea21e4aebcb7f04c5c</act:id>
<act:type>LIABILITY</act:type>
<act:commodity>
<cmdty:space>ISO4217</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
+ <act:code>3092</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">984e3a4bbeb1a32db7dd6df9437e6ee1</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Rückstellungen für Abschluß- und Prüfungskosten</act:name>
+ <act:id type="guid">9dd399dbda29584d1bf898838ecf2eac</act:id>
+ <act:type>LIABILITY</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
<act:code>3095</act:code>
<act:slots>
<slot>
@@ -2514,17 +8915,18 @@
<slot:value type="string"></slot:value>
</slot>
</act:slots>
- <act:parent type="guid">a35582f0bc0937ad3f8dc6264290fa7a</act:parent>
+ <act:parent type="guid">984e3a4bbeb1a32db7dd6df9437e6ee1</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>C. Verbindlichkeiten</act:name>
- <act:id type="new">31c9b79800b4042140fa152850a19b58</act:id>
+ <act:name>Aufwandsrückstellungen gemäß § 249 Abs. 2 HGB</act:name>
+ <act:id type="guid">a6dd348289269e4b609ed06123b2a4cd</act:id>
<act:type>LIABILITY</act:type>
<act:commodity>
<cmdty:space>ISO4217</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
+ <act:code>3098</act:code>
<act:slots>
<slot>
<slot:key>placeholder</slot:key>
@@ -2534,17 +8936,82 @@
<slot:key>notes</slot:key>
<slot:value type="string"></slot:value>
</slot>
+ </act:slots>
+ <act:parent type="guid">984e3a4bbeb1a32db7dd6df9437e6ee1</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Rückstellungen für Umweltschutz</act:name>
+ <act:id type="guid">c4a8cda4c1619fcb57c718d64f8faa7a</act:id>
+ <act:type>LIABILITY</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>3099</act:code>
+ <act:slots>
<slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">984e3a4bbeb1a32db7dd6df9437e6ee1</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>C. Verbindlichkeiten</act:name>
+ <act:id type="guid">cbdc8c08e95339f0eb311c9f280ff6ad</act:id>
+ <act:type>LIABILITY</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">true</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">67e3afb8f6e39be571749da7aa113b2e</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Verbindlichkeiten</act:name>
+ <act:id type="guid">8755bf4081c942798c5ac5f34c5b1aac</act:id>
+ <act:type>PAYABLE</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>3000</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">true</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ <slot>
<slot:key>hbci</slot:key>
<slot:value type="frame"/>
</slot>
</act:slots>
- <act:parent type="guid">1eba210813818eb0c231f467c8c8a0a7</act:parent>
+ <act:parent type="guid">cbdc8c08e95339f0eb311c9f280ff6ad</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>1. Anleihen, davon konvertibel</act:name>
- <act:id type="new">dcd0ac20ce2d6f1bc7226992adf7b165</act:id>
- <act:type>LIABILITY</act:type>
+ <act:name>1. Anleihen</act:name>
+ <act:id type="guid">de51c7e09ef85fd4768482c9873d71b7</act:id>
+ <act:type>PAYABLE</act:type>
<act:commodity>
<cmdty:space>ISO4217</cmdty:space>
<cmdty:id>EUR</cmdty:id>
@@ -2559,22 +9026,133 @@
<slot:key>notes</slot:key>
<slot:value type="string"></slot:value>
</slot>
+ </act:slots>
+ <act:parent type="guid">8755bf4081c942798c5ac5f34c5b1aac</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>a) Anleihen, nicht konvertibel</act:name>
+ <act:id type="guid">5915a4522e747674c7831a0d5edc376d</act:id>
+ <act:type>PAYABLE</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>3100</act:code>
+ <act:slots>
<slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">true</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">de51c7e09ef85fd4768482c9873d71b7</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Anleihen, nicht konvertibel (b. 1 Jahr)</act:name>
+ <act:id type="guid">a9dc8adc5d95d9d7d7c3dff016e6adec</act:id>
+ <act:type>PAYABLE</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>3101</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">5915a4522e747674c7831a0d5edc376d</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Anleihen, nicht konvertibel (1-5 Jahre)</act:name>
+ <act:id type="guid">c0fa201dc751c2dd353dcaeb5619af65</act:id>
+ <act:type>PAYABLE</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>3105</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">5915a4522e747674c7831a0d5edc376d</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Anleihen, nicht konvertibel (g.5 Jahre)</act:name>
+ <act:id type="guid">77801e429d3cf2f736943f84bbfd2b74</act:id>
+ <act:type>PAYABLE</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>3110</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">5915a4522e747674c7831a0d5edc376d</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>b) Anleihen konvertibel</act:name>
+ <act:id type="guid">aeacb8efbecfd61776b68ceaabbd1a8e</act:id>
+ <act:type>PAYABLE</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>3120</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">true</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ <slot>
<slot:key>hbci</slot:key>
<slot:value type="frame"/>
</slot>
</act:slots>
- <act:parent type="guid">31c9b79800b4042140fa152850a19b58</act:parent>
+ <act:parent type="guid">de51c7e09ef85fd4768482c9873d71b7</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>2. Verbindlichkeiten gegenüber Kreditinstituten</act:name>
- <act:id type="new">7ea91a28d50d1573ee3082065ddfcc69</act:id>
- <act:type>LIABILITY</act:type>
+ <act:name>Anleihen konvertibel(bis 1 Jahr)</act:name>
+ <act:id type="guid">c143c56e844900decfb250502e61bd79</act:id>
+ <act:type>PAYABLE</act:type>
<act:commodity>
<cmdty:space>ISO4217</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
+ <act:code>3121</act:code>
<act:slots>
<slot>
<slot:key>placeholder</slot:key>
@@ -2584,17 +9162,82 @@
<slot:key>notes</slot:key>
<slot:value type="string"></slot:value>
</slot>
+ </act:slots>
+ <act:parent type="guid">aeacb8efbecfd61776b68ceaabbd1a8e</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Anleihen konvertibel(1-5 Jahre)</act:name>
+ <act:id type="guid">aca606dbc4c5ade581f71a4cd16b3ece</act:id>
+ <act:type>PAYABLE</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>3125</act:code>
+ <act:slots>
<slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">aeacb8efbecfd61776b68ceaabbd1a8e</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Anleihen konvertibel(größer 5 Jahre)</act:name>
+ <act:id type="guid">3067cb5b2dbe8e93df51cb22d68f9c36</act:id>
+ <act:type>PAYABLE</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>3130</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">aeacb8efbecfd61776b68ceaabbd1a8e</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>2. Verbindlichkeiten gegenüber Kreditinstituten</act:name>
+ <act:id type="guid">815036103fbfcdc67d0fcee3c4bd7279</act:id>
+ <act:type>PAYABLE</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">true</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ <slot>
<slot:key>hbci</slot:key>
<slot:value type="frame"/>
</slot>
</act:slots>
- <act:parent type="guid">31c9b79800b4042140fa152850a19b58</act:parent>
+ <act:parent type="guid">8755bf4081c942798c5ac5f34c5b1aac</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Verbindlichkeiten gegenüber Kreditinstituten</act:name>
- <act:id type="new">e3ce6e0ce81fadc3bcc1f6bf791e0f5e</act:id>
- <act:type>LIABILITY</act:type>
+ <act:name>Verbindlichkeiten gegenüber Kreditinstituten</act:name>
+ <act:id type="guid">3c1393a502f036b6961963e7c48a5bfe</act:id>
+ <act:type>PAYABLE</act:type>
<act:commodity>
<cmdty:space>ISO4217</cmdty:space>
<cmdty:id>EUR</cmdty:id>
@@ -2604,6 +9247,28 @@
<act:slots>
<slot>
<slot:key>placeholder</slot:key>
+ <slot:value type="string">true</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">815036103fbfcdc67d0fcee3c4bd7279</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Verbindlichkeiten Kreditinstitut (b.1J)</act:name>
+ <act:id type="guid">2c8cef398d52b653e5b10efe684c6eb3</act:id>
+ <act:type>PAYABLE</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>3151</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
<slot:value type="string">false</slot:value>
</slot>
<slot>
@@ -2611,17 +9276,150 @@
<slot:value type="string"></slot:value>
</slot>
</act:slots>
- <act:parent type="guid">7ea91a28d50d1573ee3082065ddfcc69</act:parent>
+ <act:parent type="guid">3c1393a502f036b6961963e7c48a5bfe</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>3. erhaltene Anzahlungen auf Bestellungen</act:name>
- <act:id type="new">05de6f2e5eab13a8174ef30a96b04906</act:id>
+ <act:name>Verbindlichkeiten Kreditinstitut (1-5J)</act:name>
+ <act:id type="guid">8b18c26c125bc1e1a959594af5dd9abc</act:id>
+ <act:type>PAYABLE</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>3160</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">3c1393a502f036b6961963e7c48a5bfe</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Verbindlichkeiten Kreditinstitut (g.5J)</act:name>
+ <act:id type="guid">b11d185dc016dc4eae87d81d748a79ec</act:id>
+ <act:type>PAYABLE</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>3170</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">3c1393a502f036b6961963e7c48a5bfe</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>TZ-Verbindlichkeit. gg. Kreditinstituten</act:name>
+ <act:id type="guid">347c9d781d57484ed9db61bd43358a91</act:id>
+ <act:type>PAYABLE</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>3180</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">true</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">815036103fbfcdc67d0fcee3c4bd7279</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>TZ-Verbindlichkeit. Kreditinstitut(b.1J)</act:name>
+ <act:id type="guid">fee36472b54a600058b36d82223e7bfa</act:id>
+ <act:type>PAYABLE</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>3181</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">347c9d781d57484ed9db61bd43358a91</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>TZ-Verbindlichkeit. Kreditinstitut(1-5J)</act:name>
+ <act:id type="guid">e01fea25919cbdfc85d0feff5d55f1bc</act:id>
+ <act:type>PAYABLE</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>3190</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">347c9d781d57484ed9db61bd43358a91</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>TZ-Verbindlichkeit. Kreditinstitut(g.5J)</act:name>
+ <act:id type="guid">94712c7762f2caf4fd8c51f7d255cb8f</act:id>
+ <act:type>PAYABLE</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>3200</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">347c9d781d57484ed9db61bd43358a91</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Gegenkonto bei Aufteilung Kto 3210-48</act:name>
+ <act:id type="guid">603dfb96e8eace88767be797c59662d3</act:id>
<act:type>LIABILITY</act:type>
<act:commodity>
<cmdty:space>ISO4217</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
+ <act:code>3249</act:code>
<act:slots>
<slot>
<slot:key>placeholder</slot:key>
@@ -2631,22 +9429,109 @@
<slot:key>notes</slot:key>
<slot:value type="string"></slot:value>
</slot>
+ </act:slots>
+ <act:parent type="guid">815036103fbfcdc67d0fcee3c4bd7279</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>3. erhaltene Anzahlungen auf Bestellungen</act:name>
+ <act:id type="guid">83d0177a3bf8ecab71f864adb04c678e</act:id>
+ <act:type>PAYABLE</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:slots>
<slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">true</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ <slot>
<slot:key>hbci</slot:key>
<slot:value type="frame"/>
</slot>
</act:slots>
- <act:parent type="guid">31c9b79800b4042140fa152850a19b58</act:parent>
+ <act:parent type="guid">8755bf4081c942798c5ac5f34c5b1aac</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Erhaltene Anzahlungen</act:name>
- <act:id type="new">0984c64148a8a6cf1d3c077656a22bf9</act:id>
- <act:type>LIABILITY</act:type>
+ <act:id type="guid">8849ae77228dd660bcdfd0becbfd9e7f</act:id>
+ <act:type>PAYABLE</act:type>
<act:commodity>
<cmdty:space>ISO4217</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
+ <act:code>3250</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">true</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">83d0177a3bf8ecab71f864adb04c678e</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Erhaltene Anzahlungen 7% USt</act:name>
+ <act:id type="guid">856a96c65a9b07bedf3ab8639f64887d</act:id>
+ <act:type>PAYABLE</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>3260</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">8849ae77228dd660bcdfd0becbfd9e7f</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Erhaltene Anzahlungen 16% USt</act:name>
+ <act:id type="guid">63ce0da19dbe9d32234963c756cff0f1</act:id>
+ <act:type>PAYABLE</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>3270</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">8849ae77228dd660bcdfd0becbfd9e7f</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Erhaltene Anzahlungen (bis 1 Jahr)</act:name>
+ <act:id type="guid">ab3a06aa8006429907e1ca0d5ef59025</act:id>
+ <act:type>PAYABLE</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
<act:code>3280</act:code>
<act:slots>
<slot>
@@ -2658,17 +9543,18 @@
<slot:value type="string"></slot:value>
</slot>
</act:slots>
- <act:parent type="guid">05de6f2e5eab13a8174ef30a96b04906</act:parent>
+ <act:parent type="guid">8849ae77228dd660bcdfd0becbfd9e7f</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>4. Verbindlichkeiten aus Lieferungen und Leistungen</act:name>
- <act:id type="new">8774c68c9a16480e07c30d9458438de5</act:id>
- <act:type>LIABILITY</act:type>
+ <act:name>Erhaltene Anzahlungen (1-5 Jahre)</act:name>
+ <act:id type="guid">19127ffca08544384a00bc092298fe0c</act:id>
+ <act:type>PAYABLE</act:type>
<act:commodity>
<cmdty:space>ISO4217</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
+ <act:code>3284</act:code>
<act:slots>
<slot>
<slot:key>placeholder</slot:key>
@@ -2678,17 +9564,60 @@
<slot:key>notes</slot:key>
<slot:value type="string"></slot:value>
</slot>
+ </act:slots>
+ <act:parent type="guid">8849ae77228dd660bcdfd0becbfd9e7f</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Erhaltene Anzahlungen (g. 5 Jahre)</act:name>
+ <act:id type="guid">9fd0b8be384320ae79465cff54d26431</act:id>
+ <act:type>PAYABLE</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>3285</act:code>
+ <act:slots>
<slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">8849ae77228dd660bcdfd0becbfd9e7f</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>4. Verbindlichkeiten aus Lieferungen und Leistungen</act:name>
+ <act:id type="guid">e98ae511eab7e00712870af910a33ce0</act:id>
+ <act:type>PAYABLE</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">true</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ <slot>
<slot:key>hbci</slot:key>
<slot:value type="frame"/>
</slot>
</act:slots>
- <act:parent type="guid">31c9b79800b4042140fa152850a19b58</act:parent>
+ <act:parent type="guid">8755bf4081c942798c5ac5f34c5b1aac</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Verbindlichkeiten aus Lieferungen und Leistungen (Kreditoren)</act:name>
- <act:id type="new">d2e7e33fd14a3f718388c17b5c1e3fda</act:id>
- <act:type>LIABILITY</act:type>
+ <act:id type="guid">a7e6f09fcbf7fab4f58b31620ea09a18</act:id>
+ <act:type>PAYABLE</act:type>
<act:commodity>
<cmdty:space>ISO4217</cmdty:space>
<cmdty:id>EUR</cmdty:id>
@@ -2699,6 +9628,29 @@
<act:slots>
<slot>
<slot:key>placeholder</slot:key>
+ <slot:value type="string">true</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">e98ae511eab7e00712870af910a33ce0</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Verbindlichkeiten aus Lieferungen und Leistungen zum allgemeinen Umsatzsteuersatz</act:name>
+ <act:id type="guid">955319571a8b688168c2e48ba4288a8e</act:id>
+ <act:type>PAYABLE</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>3305</act:code>
+ <act:description>EÜR</act:description>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
<slot:value type="string">false</slot:value>
</slot>
<slot>
@@ -2706,21 +9658,112 @@
<slot:value type="string"></slot:value>
</slot>
</act:slots>
- <act:parent type="guid">8774c68c9a16480e07c30d9458438de5</act:parent>
+ <act:parent type="guid">a7e6f09fcbf7fab4f58b31620ea09a18</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Verbindlichkeiten aus Lieferungen und Leistungen</act:name>
- <act:id type="new">cdd3759910bc8b71725e61db133d87c2</act:id>
+ <act:name>Verbindlichkeiten aus Lieferungen und Leistungen zum ermäßigten Umsatzsteuersatz</act:name>
+ <act:id type="guid">64e3ff255ad7b9c198eb2afb9e094ce2</act:id>
+ <act:type>PAYABLE</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>3306</act:code>
+ <act:description>EÜR</act:description>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">a7e6f09fcbf7fab4f58b31620ea09a18</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Verbindlichkeiten aus Lieferungen und Leistungen ohne Vorsteuer</act:name>
+ <act:id type="guid">c8b1bf4527cfc93748291d64340ea20d</act:id>
+ <act:type>PAYABLE</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>3307</act:code>
+ <act:description>EÜR</act:description>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">a7e6f09fcbf7fab4f58b31620ea09a18</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Gegenkonto 3305 - 3307 bei Aufteilung der Verbindlichkeiten nach Steuersätzen</act:name>
+ <act:id type="guid">e04bf8d4a4a41a7557e9b067d05965a3</act:id>
<act:type>LIABILITY</act:type>
<act:commodity>
<cmdty:space>ISO4217</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
+ <act:code>3309</act:code>
+ <act:description>EÜR</act:description>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">a7e6f09fcbf7fab4f58b31620ea09a18</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Verbindlichkeiten aus Lieferungen und Leistungen ohne Kontokorrent</act:name>
+ <act:id type="guid">a3d3131caad56df23167362ec6ab406a</act:id>
+ <act:type>PAYABLE</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
<act:code>3310</act:code>
<act:slots>
<slot>
<slot:key>placeholder</slot:key>
+ <slot:value type="string">true</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">e98ae511eab7e00712870af910a33ce0</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Verbindlichkeiten aus Lieferungen und Leistungen ohne Kontokorrent - Restlaufzeit <= 1 Jahr</act:name>
+ <act:id type="guid">006023ac0884d4b358f98427d42fe760</act:id>
+ <act:type>PAYABLE</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>3335</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
<slot:value type="string">false</slot:value>
</slot>
<slot>
@@ -2728,17 +9771,172 @@
<slot:value type="string"></slot:value>
</slot>
</act:slots>
- <act:parent type="guid">8774c68c9a16480e07c30d9458438de5</act:parent>
+ <act:parent type="guid">a3d3131caad56df23167362ec6ab406a</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>5. Verbindlichkeiten aus der Annahme gezogener Wechsel und der Ausstellung eigener Wechsel</act:name>
- <act:id type="new">02016671ce9e20146a68b88029a2deb7</act:id>
+ <act:name>Verbindlichkeiten aus Lieferungen und Leistungen ohne Kontokorrent - Restlaufzeit 1-5 Jahre</act:name>
+ <act:id type="guid">c77318b1a50a58c36acb31a8b9d9b445</act:id>
+ <act:type>PAYABLE</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>3337</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">a3d3131caad56df23167362ec6ab406a</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Verbindlichkeiten aus Lieferungen und Leistungen ohne Kontokorrent - Restlaufzeit > 5 Jahre</act:name>
+ <act:id type="guid">a2148912c36e8ec735063964270303b3</act:id>
+ <act:type>PAYABLE</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>3338</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">a3d3131caad56df23167362ec6ab406a</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Verbindlichkeiten aus Lieferungen und Leistungen für Investitionen für § 4/3 EStG</act:name>
+ <act:id type="guid">a1fd22bd69200bb7bdd1ea485a0758e5</act:id>
+ <act:type>PAYABLE</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>3334</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">e98ae511eab7e00712870af910a33ce0</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Verbindlichkeiten aus Lieferungen und Leistungen gegenüber Gesellschaftern</act:name>
+ <act:id type="guid">3d9c9c78c393e8a808e2e585fac0d4d5</act:id>
+ <act:type>PAYABLE</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>3340</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">true</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">e98ae511eab7e00712870af910a33ce0</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Verbindl. aus L+L gg. Gesellsch. b. 1J</act:name>
+ <act:id type="guid">b8f73af3842004aa0faff2322a1993df</act:id>
+ <act:type>PAYABLE</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>3341</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">3d9c9c78c393e8a808e2e585fac0d4d5</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Verbindl. aus L+L gg. Gesellsch. 1-5 J</act:name>
+ <act:id type="guid">7fe6fc15e30d8dc01cf399cda75d4bc9</act:id>
+ <act:type>PAYABLE</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>3345</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">3d9c9c78c393e8a808e2e585fac0d4d5</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Verbindl. aus L+L gg. Gesellsch. g. 5J</act:name>
+ <act:id type="guid">81e0900881dd7b3e68eb805c7df83b8a</act:id>
+ <act:type>PAYABLE</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>3348</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">3d9c9c78c393e8a808e2e585fac0d4d5</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Gegenkonto 3470-3499 bei Aufteilung Kreditoren-Konto</act:name>
+ <act:id type="guid">bb6736ebde2593cc171ae60fc09b0201</act:id>
<act:type>LIABILITY</act:type>
<act:commodity>
<cmdty:space>ISO4217</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
+ <act:code>3349</act:code>
<act:slots>
<slot>
<slot:key>placeholder</slot:key>
@@ -2748,67 +9946,528 @@
<slot:key>notes</slot:key>
<slot:value type="string"></slot:value>
</slot>
+ </act:slots>
+ <act:parent type="guid">3d9c9c78c393e8a808e2e585fac0d4d5</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>5. Verbindlichkeiten aus der Annahme gezogener Wechsel und der Ausstellung eigener Wechsel</act:name>
+ <act:id type="guid">77a50a6f4eebd8d7fe6dfe49064be612</act:id>
+ <act:type>PAYABLE</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:slots>
<slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">true</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ <slot>
<slot:key>hbci</slot:key>
<slot:value type="frame"/>
</slot>
</act:slots>
- <act:parent type="guid">31c9b79800b4042140fa152850a19b58</act:parent>
+ <act:parent type="guid">8755bf4081c942798c5ac5f34c5b1aac</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>6. Verbindlichkeiten gegenüber verbundenen Untenehmen</act:name>
- <act:id type="new">451700f31e05c9561a13a913c5560564</act:id>
- <act:type>LIABILITY</act:type>
+ <act:name>Wechselverbindlichkeiten</act:name>
+ <act:id type="guid">519d50149266a6b5e6ffbb05d85f7dc3</act:id>
+ <act:type>PAYABLE</act:type>
<act:commodity>
<cmdty:space>ISO4217</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
+ <act:code>3350</act:code>
<act:slots>
<slot>
<slot:key>placeholder</slot:key>
+ <slot:value type="string">true</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">77a50a6f4eebd8d7fe6dfe49064be612</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Wechselverbindlichkeiten (bis 1 Jahr)</act:name>
+ <act:id type="guid">a7d1e5cbd85fd3bc9e9a98c60dfd1254</act:id>
+ <act:type>PAYABLE</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>3351</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
<slot:value type="string">false</slot:value>
</slot>
<slot>
<slot:key>notes</slot:key>
<slot:value type="string"></slot:value>
</slot>
+ </act:slots>
+ <act:parent type="guid">519d50149266a6b5e6ffbb05d85f7dc3</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Wechselverbindlichkeiten (1-5 Jahre)</act:name>
+ <act:id type="guid">c17a62ed7ccd7708afc6ee29f7783e79</act:id>
+ <act:type>PAYABLE</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>3380</act:code>
+ <act:slots>
<slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">519d50149266a6b5e6ffbb05d85f7dc3</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Wechselverbindlichkeiten (g. 5 Jahre)</act:name>
+ <act:id type="guid">8dfa05094cc1864f6e70c5b10c1bde43</act:id>
+ <act:type>PAYABLE</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>3390</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">519d50149266a6b5e6ffbb05d85f7dc3</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>6. Verbindlichkeiten gegenüber verbundenen Untenehmen</act:name>
+ <act:id type="guid">c0e507fe6c93db3fb2e93205c33d49db</act:id>
+ <act:type>PAYABLE</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
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+ <slot:value type="string">true</slot:value>
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+ </slot>
+ <slot>
<slot:key>hbci</slot:key>
<slot:value type="frame"/>
</slot>
</act:slots>
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+ <act:parent type="guid">8755bf4081c942798c5ac5f34c5b1aac</act:parent>
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<gnc:account version="2.0.0">
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- <act:type>LIABILITY</act:type>
+ <act:name>Verbindlichk.gegenüber verbundenen Unternehmen</act:name>
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+ <act:type>PAYABLE</act:type>
<act:commodity>
<cmdty:space>ISO4217</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
+ <act:code>3400</act:code>
<act:slots>
<slot>
<slot:key>placeholder</slot:key>
+ <slot:value type="string">true</slot:value>
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+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>3401</act:code>
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+ <slot>
+ <slot:key>placeholder</slot:key>
<slot:value type="string">false</slot:value>
</slot>
<slot>
<slot:key>notes</slot:key>
<slot:value type="string"></slot:value>
</slot>
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+ <act:type>PAYABLE</act:type>
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+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>3405</act:code>
+ <act:slots>
<slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
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+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
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+ <act:parent type="guid">b326baaf2f2f4605872301349800b078</act:parent>
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+ <act:type>PAYABLE</act:type>
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+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>3410</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
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+ <slot>
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+ <slot:value type="string"></slot:value>
+ </slot>
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+ <act:parent type="guid">b326baaf2f2f4605872301349800b078</act:parent>
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+<gnc:account version="2.0.0">
+ <act:name>Verbindlichkeiten aus Lieferungen und Leistungen gegenüber Gesellschaftern</act:name>
+ <act:id type="guid">f75dc0f9db3f601a8531922e22db5aa1</act:id>
+ <act:type>PAYABLE</act:type>
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+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>3420</act:code>
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+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">true</slot:value>
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+ <slot>
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+ <slot:value type="string"></slot:value>
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+ </act:slots>
+ <act:parent type="guid">c0e507fe6c93db3fb2e93205c33d49db</act:parent>
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+<gnc:account version="2.0.0">
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+ <act:type>PAYABLE</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>3421</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
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+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">f75dc0f9db3f601a8531922e22db5aa1</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Verbindl.aus L+L gg. verbundenen UN 1-5 J</act:name>
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+ <act:type>PAYABLE</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>3425</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
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+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">f75dc0f9db3f601a8531922e22db5aa1</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Verbindl.aus L+L gg. verbundenen UN g. 5 J</act:name>
+ <act:id type="guid">2dd4280721135b73a77b2988a5eab5db</act:id>
+ <act:type>PAYABLE</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>3430</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
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+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">f75dc0f9db3f601a8531922e22db5aa1</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>7. Verbindlichkeiten gegenüber Unternehmen, mit denen ein Beteiligungsverhältnis besteht</act:name>
+ <act:id type="guid">72f6fb081f9e61aa689f51a110c3458f</act:id>
+ <act:type>PAYABLE</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ <slot>
<slot:key>hbci</slot:key>
<slot:value type="frame"/>
</slot>
</act:slots>
- <act:parent type="guid">31c9b79800b4042140fa152850a19b58</act:parent>
+ <act:parent type="guid">8755bf4081c942798c5ac5f34c5b1aac</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
+ <act:name>Verbindl. gg.UN mit Beteiligungsverh.</act:name>
+ <act:id type="guid">2d40feca23be62c13faf71b69ce216a7</act:id>
+ <act:type>PAYABLE</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>3450</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">true</slot:value>
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+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">72f6fb081f9e61aa689f51a110c3458f</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Verbindl. gg. UN mit Beteiligg.verh. b. 1 J</act:name>
+ <act:id type="guid">049ff8f520a2e830caed2344ecd12ef3</act:id>
+ <act:type>PAYABLE</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>3451</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
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+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">2d40feca23be62c13faf71b69ce216a7</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Verbindl. gg. UN mit Beteiligg.verh. 1-5 J</act:name>
+ <act:id type="guid">dbe32dba00dc90ecd4eab677d4242a0a</act:id>
+ <act:type>PAYABLE</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>3455</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">2d40feca23be62c13faf71b69ce216a7</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Verbindl. gg. UN mit Beteiligg.verh. g. 5 J</act:name>
+ <act:id type="guid">8ea637b2f274efb9d04dd9db6059f454</act:id>
+ <act:type>PAYABLE</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>3460</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">2d40feca23be62c13faf71b69ce216a7</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Verbindlichkeiten aus Lieferungen und Leistungen gegenüber Unternehmen, mit denen ein Beteiligungsverhältnis besteht</act:name>
+ <act:id type="guid">5037c8cfdf9170c37c565d76c020c8d1</act:id>
+ <act:type>PAYABLE</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>3470</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">true</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">72f6fb081f9e61aa689f51a110c3458f</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Verbindl.aus L+L gg. UN m. Bet.verh. b. 1 J</act:name>
+ <act:id type="guid">0ca159a7fb1e1278a91150198383ca56</act:id>
+ <act:type>PAYABLE</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>3471</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">5037c8cfdf9170c37c565d76c020c8d1</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Verbindl.aus L+L gg. UN m. Bet.verh. 1-5 J</act:name>
+ <act:id type="guid">da912db17f7994462db196a6934c642f</act:id>
+ <act:type>PAYABLE</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>3475</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">5037c8cfdf9170c37c565d76c020c8d1</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Verbindl.aus L+L gg. UN m. Bet.verh. g. 5 J</act:name>
+ <act:id type="guid">aae0ce1193cfa487e4f716b9dba8e104</act:id>
+ <act:type>PAYABLE</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>3480</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">5037c8cfdf9170c37c565d76c020c8d1</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
<act:name>8. sonstige Verbindlichkeiten</act:name>
- <act:id type="new">612a62a486e19fe87d7fdfb0409ede10</act:id>
- <act:type>LIABILITY</act:type>
+ <act:id type="guid">3f6c684bfaa3d0fc8b94368847566df3</act:id>
+ <act:type>PAYABLE</act:type>
<act:commodity>
<cmdty:space>ISO4217</cmdty:space>
<cmdty:id>EUR</cmdty:id>
@@ -2828,43 +10487,84 @@
<slot:value type="frame"/>
</slot>
</act:slots>
- <act:parent type="guid">31c9b79800b4042140fa152850a19b58</act:parent>
+ <act:parent type="guid">8755bf4081c942798c5ac5f34c5b1aac</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>a) davon aus Steuern</act:name>
- <act:id type="new">a08184aa7a8fcdcabd9e11e099a44fac</act:id>
- <act:type>LIABILITY</act:type>
+ <act:name>Sonstige Verbindlichkeiten</act:name>
+ <act:id type="guid">ecd88b09ea57fbcb6c1371597d818f2c</act:id>
+ <act:type>PAYABLE</act:type>
<act:commodity>
<cmdty:space>ISO4217</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
+ <act:code>3500</act:code>
<act:slots>
<slot>
<slot:key>placeholder</slot:key>
+ <slot:value type="string">true</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">3f6c684bfaa3d0fc8b94368847566df3</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Sonstige Verbindlichkeiten (bis 1 J)</act:name>
+ <act:id type="guid">74e160fe423d026a1e40f49c1267b03a</act:id>
+ <act:type>PAYABLE</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>3501</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
<slot:value type="string">false</slot:value>
</slot>
<slot>
<slot:key>notes</slot:key>
<slot:value type="string"></slot:value>
</slot>
+ </act:slots>
+ <act:parent type="guid">ecd88b09ea57fbcb6c1371597d818f2c</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Sonstige Verbindlichkeiten (1-5 J)</act:name>
+ <act:id type="guid">78f3f5c58155aef4dee7b7b3c20e564b</act:id>
+ <act:type>PAYABLE</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>3504</act:code>
+ <act:slots>
<slot>
- <slot:key>hbci</slot:key>
- <slot:value type="frame"/>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
</slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
</act:slots>
- <act:parent type="guid">612a62a486e19fe87d7fdfb0409ede10</act:parent>
+ <act:parent type="guid">ecd88b09ea57fbcb6c1371597d818f2c</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Verbindlichkeiten aus Betriebssteuern</act:name>
- <act:id type="new">dedb67615b619ee617a5413f2ecec4b9</act:id>
- <act:type>LIABILITY</act:type>
+ <act:name>Sonstige Verbindlichkeiten (g. 5 J)</act:name>
+ <act:id type="guid">7486947e958ca0aaad2165caf3a63409</act:id>
+ <act:type>PAYABLE</act:type>
<act:commodity>
<cmdty:space>ISO4217</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:code>3700</act:code>
+ <act:code>3507</act:code>
<act:slots>
<slot>
<slot:key>placeholder</slot:key>
@@ -2875,18 +10575,18 @@
<slot:value type="string"></slot:value>
</slot>
</act:slots>
- <act:parent type="guid">a08184aa7a8fcdcabd9e11e099a44fac</act:parent>
+ <act:parent type="guid">ecd88b09ea57fbcb6c1371597d818f2c</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Verbindlichkeiten aus Lohn- und Kirchensteuer</act:name>
- <act:id type="new">bf73ea8fc711d1b0431a88cda62eb4b9</act:id>
- <act:type>LIABILITY</act:type>
+ <act:name>Sonstige Verbindlichkeiten z.B. nach § 11 Abs. 2 Satz 2 EStG für § 4/3 EStG</act:name>
+ <act:id type="guid">d8096c61e103f7399bc4b89b9e296d74</act:id>
+ <act:type>PAYABLE</act:type>
<act:commodity>
<cmdty:space>ISO4217</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:code>3730</act:code>
+ <act:code>3509</act:code>
<act:slots>
<slot>
<slot:key>placeholder</slot:key>
@@ -2897,44 +10597,84 @@
<slot:value type="string"></slot:value>
</slot>
</act:slots>
- <act:parent type="guid">a08184aa7a8fcdcabd9e11e099a44fac</act:parent>
+ <act:parent type="guid">ecd88b09ea57fbcb6c1371597d818f2c</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>b) davon im Rahmen der sozialen Sicherheit</act:name>
- <act:id type="new">c347043a8d8a01224261e43a9f091425</act:id>
- <act:type>LIABILITY</act:type>
+ <act:name>Verbindlichkeiten gegenüber Gesellschaftern</act:name>
+ <act:id type="guid">3c6fad03081857dacd8a1b210903521b</act:id>
+ <act:type>PAYABLE</act:type>
<act:commodity>
<cmdty:space>ISO4217</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
+ <act:code>3510</act:code>
<act:slots>
<slot>
<slot:key>placeholder</slot:key>
+ <slot:value type="string">true</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">3f6c684bfaa3d0fc8b94368847566df3</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Verbindlichkeit.gg. Gesellschaftern b. 1 J</act:name>
+ <act:id type="guid">52fcf38ee09a51320fd7510739329381</act:id>
+ <act:type>PAYABLE</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>3511</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
<slot:value type="string">false</slot:value>
</slot>
<slot>
<slot:key>notes</slot:key>
<slot:value type="string"></slot:value>
</slot>
+ </act:slots>
+ <act:parent type="guid">3c6fad03081857dacd8a1b210903521b</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Verbindlichkeit.gg. Gesellschaftern 1-5 J</act:name>
+ <act:id type="guid">381d85d8f08da48b51da89a9f8fe374c</act:id>
+ <act:type>PAYABLE</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>3514</act:code>
+ <act:slots>
<slot>
- <slot:key>hbci</slot:key>
- <slot:value type="frame"/>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
</slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
</act:slots>
- <act:parent type="guid">612a62a486e19fe87d7fdfb0409ede10</act:parent>
+ <act:parent type="guid">3c6fad03081857dacd8a1b210903521b</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Verbindlichkeiten im Rahmen der sozialen Sicherheit</act:name>
- <act:id type="new">726ffc733270386c2f89ece8af1494d2</act:id>
- <act:type>LIABILITY</act:type>
+ <act:name>Verbindlichkeit.gg. Gesellschaftern g. 5 J</act:name>
+ <act:id type="guid">be0a3a594fb9945cc4ffdca22fcd2e58</act:id>
+ <act:type>PAYABLE</act:type>
<act:commodity>
<cmdty:space>ISO4217</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:code>3740</act:code>
- <act:description>Sozialversicherungsbeiträge</act:description>
+ <act:code>3517</act:code>
<act:slots>
<slot>
<slot:key>placeholder</slot:key>
@@ -2945,18 +10685,18 @@
<slot:value type="string"></slot:value>
</slot>
</act:slots>
- <act:parent type="guid">c347043a8d8a01224261e43a9f091425</act:parent>
+ <act:parent type="guid">3c6fad03081857dacd8a1b210903521b</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Sonstige Verbindlichkeiten</act:name>
- <act:id type="new">5015d0d9e8fa785aacf0cc663f0c9977</act:id>
- <act:type>LIABILITY</act:type>
+ <act:name>Verbindlichkeiten gegenüber Gesellschaftern für offene Ausschüttungen</act:name>
+ <act:id type="guid">156c86a0302635048cc5fe68ac686eac</act:id>
+ <act:type>PAYABLE</act:type>
<act:commodity>
<cmdty:space>ISO4217</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:code>3500</act:code>
+ <act:code>3519</act:code>
<act:slots>
<slot>
<slot:key>placeholder</slot:key>
@@ -2967,12 +10707,276 @@
<slot:value type="string"></slot:value>
</slot>
</act:slots>
- <act:parent type="guid">612a62a486e19fe87d7fdfb0409ede10</act:parent>
+ <act:parent type="guid">3c6fad03081857dacd8a1b210903521b</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
+ <act:name>Darlehen typisch stiller Gesellschafter</act:name>
+ <act:id type="guid">421272e226ee21875f24c597c6857abf</act:id>
+ <act:type>PAYABLE</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>3520</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">true</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">3f6c684bfaa3d0fc8b94368847566df3</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Darlehen typ. stiller Gesellsch. (b. 1 J)</act:name>
+ <act:id type="guid">3d2868a89184a1ce85be852f78e19882</act:id>
+ <act:type>PAYABLE</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>3521</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">421272e226ee21875f24c597c6857abf</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Darlehen typ. stiller Gesellsch. (1-5 J )</act:name>
+ <act:id type="guid">f4969a49be7f0208ea3861dbcb8cc4fa</act:id>
+ <act:type>PAYABLE</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>3524</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">421272e226ee21875f24c597c6857abf</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Darlehen typ. stiller Gesellsch. (g. 5 J)</act:name>
+ <act:id type="guid">44a957e1f40949df9f6c2c3fdf7be2c2</act:id>
+ <act:type>PAYABLE</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>3527</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">421272e226ee21875f24c597c6857abf</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Darlehen atypisch stiller Gesellschafter</act:name>
+ <act:id type="guid">3b9d74efc7a3e88f81321be0efbe5863</act:id>
+ <act:type>PAYABLE</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>3530</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">true</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">3f6c684bfaa3d0fc8b94368847566df3</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Darlehen atyp. stiller Gesellsch. (b. 1 J)</act:name>
+ <act:id type="guid">e52a22c8007b7f4785de0060514a8720</act:id>
+ <act:type>PAYABLE</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>3531</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">3b9d74efc7a3e88f81321be0efbe5863</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Darlehen atyp. stiller Gesellsch. (1-5 J)</act:name>
+ <act:id type="guid">6342940330bca762ebc6f8e83d6cb936</act:id>
+ <act:type>PAYABLE</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>3534</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">3b9d74efc7a3e88f81321be0efbe5863</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Darlehen atyp. stiller Gesellsch. (g. 5 J)</act:name>
+ <act:id type="guid">ebf182d076a4b447f0c5f1bb2b566934</act:id>
+ <act:type>PAYABLE</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>3537</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">3b9d74efc7a3e88f81321be0efbe5863</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Partiarische Darlehen</act:name>
+ <act:id type="guid">040967754f9301f1256ae5b221fc765c</act:id>
+ <act:type>PAYABLE</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>3540</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">true</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">3f6c684bfaa3d0fc8b94368847566df3</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Partiarische Darlehen (bis 1 Jahr)</act:name>
+ <act:id type="guid">e8bc089dc96dfa3d43f7532cbb9cf209</act:id>
+ <act:type>PAYABLE</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>3541</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">040967754f9301f1256ae5b221fc765c</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Partiarische Darlehen (1-5 Jahre)</act:name>
+ <act:id type="guid">05fb4d30864ba5f778c22165b5cc65e2</act:id>
+ <act:type>PAYABLE</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>3544</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">040967754f9301f1256ae5b221fc765c</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Partiarische Darlehen (g. 5 Jahre)</act:name>
+ <act:id type="guid">d3c439cf5a19d1e6b4684a69531ba36d</act:id>
+ <act:type>PAYABLE</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>3547</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">040967754f9301f1256ae5b221fc765c</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
<act:name>Erhalten Kautionen</act:name>
- <act:id type="new">89e97fb2d06df457976d7dc4f4d48f33</act:id>
- <act:type>LIABILITY</act:type>
+ <act:id type="guid">57a400aeb55463d303ce9dd7b76a9433</act:id>
+ <act:type>PAYABLE</act:type>
<act:commodity>
<cmdty:space>ISO4217</cmdty:space>
<cmdty:id>EUR</cmdty:id>
@@ -2982,6 +10986,28 @@
<act:slots>
<slot>
<slot:key>placeholder</slot:key>
+ <slot:value type="string">true</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">3f6c684bfaa3d0fc8b94368847566df3</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Erhaltene Kautionen (bis 1 Jahr)</act:name>
+ <act:id type="guid">57f576bc1446660251c2fddca14b7634</act:id>
+ <act:type>PAYABLE</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>3551</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
<slot:value type="string">false</slot:value>
</slot>
<slot>
@@ -2989,12 +11015,56 @@
<slot:value type="string"></slot:value>
</slot>
</act:slots>
- <act:parent type="guid">612a62a486e19fe87d7fdfb0409ede10</act:parent>
+ <act:parent type="guid">57a400aeb55463d303ce9dd7b76a9433</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
+ <act:name>Erhaltene Kautionen (1-5 Jahre)</act:name>
+ <act:id type="guid">5157c18456daaee9ea1896c9ce451791</act:id>
+ <act:type>PAYABLE</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>3554</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">57a400aeb55463d303ce9dd7b76a9433</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Erhaltene Kautionen (größer 5 Jahre)</act:name>
+ <act:id type="guid">b1f141619fe38fcfb1807704fd70815e</act:id>
+ <act:type>PAYABLE</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>3557</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">57a400aeb55463d303ce9dd7b76a9433</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
<act:name>Darlehen</act:name>
- <act:id type="new">48788af8550b7173194339b83d451293</act:id>
- <act:type>LIABILITY</act:type>
+ <act:id type="guid">934e168b36770e076b9d2eeaad400912</act:id>
+ <act:type>PAYABLE</act:type>
<act:commodity>
<cmdty:space>ISO4217</cmdty:space>
<cmdty:id>EUR</cmdty:id>
@@ -3004,6 +11074,28 @@
<act:slots>
<slot>
<slot:key>placeholder</slot:key>
+ <slot:value type="string">true</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">3f6c684bfaa3d0fc8b94368847566df3</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Darlehen bis 1 Jahr</act:name>
+ <act:id type="guid">c8b15d58899a26fb0f5adcb9a638f463</act:id>
+ <act:type>PAYABLE</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>3561</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
<slot:value type="string">false</slot:value>
</slot>
<slot>
@@ -3011,12 +11103,144 @@
<slot:value type="string"></slot:value>
</slot>
</act:slots>
- <act:parent type="guid">612a62a486e19fe87d7fdfb0409ede10</act:parent>
+ <act:parent type="guid">934e168b36770e076b9d2eeaad400912</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
+ <act:name>Darlehen 1-5 Jahre</act:name>
+ <act:id type="guid">e6c9925fba68f48555d1096d6112f412</act:id>
+ <act:type>PAYABLE</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>3564</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">934e168b36770e076b9d2eeaad400912</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Darlehen g. 5 Jahre</act:name>
+ <act:id type="guid">ac4f4cbd1fd12506bc90a140716e584a</act:id>
+ <act:type>PAYABLE</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>3567</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">934e168b36770e076b9d2eeaad400912</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Gegenkonto Aufteilung der Darlehen</act:name>
+ <act:id type="guid">d542fba3d1dd39fcdf4d5c721a6b43cd</act:id>
+ <act:type>PAYABLE</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>3599</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">934e168b36770e076b9d2eeaad400912</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>(frei, in Bilanz kein Restlaufzeitvermerk)</act:name>
+ <act:id type="guid">948b824b332b6b86f53a3b5dd6f56e3a</act:id>
+ <act:type>PAYABLE</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>3570</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">3f6c684bfaa3d0fc8b94368847566df3</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Gegenkonto 3500-3569 bei Aufteilung der Konten 3570-3598</act:name>
+ <act:id type="guid">bdeae88868dc39b0d847e5d065e92e60</act:id>
+ <act:type>PAYABLE</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>3599</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">3f6c684bfaa3d0fc8b94368847566df3</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Agenturwarenabrechnung</act:name>
+ <act:id type="guid">0cc79fd0ba31bd2fa0c9581e54592824</act:id>
+ <act:type>PAYABLE</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>3600</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">3f6c684bfaa3d0fc8b94368847566df3</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
<act:name>Kreditkartenabrechnung</act:name>
- <act:id type="new">48d9a76ae3f6f6cfc7c91a2037f2ee21</act:id>
- <act:type>LIABILITY</act:type>
+ <act:id type="guid">c8c1adfa13189c2897549a2148559e76</act:id>
+ <act:type>PAYABLE</act:type>
<act:commodity>
<cmdty:space>ISO4217</cmdty:space>
<cmdty:id>EUR</cmdty:id>
@@ -3033,12 +11257,34 @@
<slot:value type="string"></slot:value>
</slot>
</act:slots>
- <act:parent type="guid">612a62a486e19fe87d7fdfb0409ede10</act:parent>
+ <act:parent type="guid">3f6c684bfaa3d0fc8b94368847566df3</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
+ <act:name>Gewinnverfügungskonto stille Gesellschafter</act:name>
+ <act:id type="guid">8c94b8b8878b348bc67e526b6d87375d</act:id>
+ <act:type>PAYABLE</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>3620</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">3f6c684bfaa3d0fc8b94368847566df3</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
<act:name>Sonstige Verrechnungskonten</act:name>
- <act:id type="new">c8462b1c95b12f00259d49a9045158a4</act:id>
- <act:type>LIABILITY</act:type>
+ <act:id type="guid">ba655bf306e798662d1d3a9444a82dd0</act:id>
+ <act:type>PAYABLE</act:type>
<act:commodity>
<cmdty:space>ISO4217</cmdty:space>
<cmdty:id>EUR</cmdty:id>
@@ -3056,12 +11302,122 @@
<slot:value type="string"></slot:value>
</slot>
</act:slots>
- <act:parent type="guid">612a62a486e19fe87d7fdfb0409ede10</act:parent>
+ <act:parent type="guid">3f6c684bfaa3d0fc8b94368847566df3</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
+ <act:name>Verrechnung geleistete Anzahlungen</act:name>
+ <act:id type="guid">8e9b4667238895174a65c97cccda007e</act:id>
+ <act:type>PAYABLE</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>3695</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">ba655bf306e798662d1d3a9444a82dd0</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Verbindlichkeiten aus Betriebssteuern und -abgaben</act:name>
+ <act:id type="guid">6bd083365b1e5c1cd1bd43b8f955cdf0</act:id>
+ <act:type>PAYABLE</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>3700</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">true</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">3f6c684bfaa3d0fc8b94368847566df3</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Verbindl. Betriebsst. und -abgaben (b. 1 J)</act:name>
+ <act:id type="guid">f786a9f1a268ae3897c2956459a168eb</act:id>
+ <act:type>PAYABLE</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>3701</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">6bd083365b1e5c1cd1bd43b8f955cdf0</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Verbindl. Betriebsst. und -abgaben (1-5 J)</act:name>
+ <act:id type="guid">fb29c1cd46816d95433224a0e32da1e4</act:id>
+ <act:type>PAYABLE</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>3710</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">6bd083365b1e5c1cd1bd43b8f955cdf0</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Verbindl. Betriebsst. und -abgaben (g. 5 J)</act:name>
+ <act:id type="guid">bdb9d5c4b48848675cbfcafa7d02da2b</act:id>
+ <act:type>PAYABLE</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>3715</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">6bd083365b1e5c1cd1bd43b8f955cdf0</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
<act:name>Verbindlichkeiten aus Lohn und Gehalt</act:name>
- <act:id type="new">1a115f09a81d183f5703eed3fd7bf777</act:id>
- <act:type>LIABILITY</act:type>
+ <act:id type="guid">dfe419d26acef7e1ab26d3a8a8b7233e</act:id>
+ <act:type>PAYABLE</act:type>
<act:commodity>
<cmdty:space>ISO4217</cmdty:space>
<cmdty:id>EUR</cmdty:id>
@@ -3071,6 +11427,28 @@
<act:slots>
<slot>
<slot:key>placeholder</slot:key>
+ <slot:value type="string">true</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">3f6c684bfaa3d0fc8b94368847566df3</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Verbindlichkeiten für Einbehaltungen von Arbeitnehmern</act:name>
+ <act:id type="guid">4b9346293f696a395e3bece98dcabac9</act:id>
+ <act:type>PAYABLE</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>3725</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
<slot:value type="string">false</slot:value>
</slot>
<slot>
@@ -3078,22 +11456,222 @@
<slot:value type="string"></slot:value>
</slot>
</act:slots>
- <act:parent type="guid">612a62a486e19fe87d7fdfb0409ede10</act:parent>
+ <act:parent type="guid">dfe419d26acef7e1ab26d3a8a8b7233e</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Verbindlichkeiten aus Vermögensbildung</act:name>
- <act:id type="new">d65805558f8a38e6a5957db2d0bca91e</act:id>
- <act:type>LIABILITY</act:type>
+ <act:name>Verbindlichkeiten aus an das Finanzamt abzuführendem Bauabzugsbetrag</act:name>
+ <act:id type="guid">511112f3ac55f88ab568dfecd03d90fb</act:id>
+ <act:type>PAYABLE</act:type>
<act:commodity>
<cmdty:space>ISO4217</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
+ <act:code>3726</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">dfe419d26acef7e1ab26d3a8a8b7233e</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Verbindlichkeiten aus Lohn- und Kirchensteuer</act:name>
+ <act:id type="guid">15b65af9d925bbb74245b9c78a5147be</act:id>
+ <act:type>PAYABLE</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>3730</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">3f6c684bfaa3d0fc8b94368847566df3</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Verbindlichkeiten im Rahmen der sozialen Sicherheit</act:name>
+ <act:id type="guid">c105052eb7f8cb231479a5e34e363e5a</act:id>
+ <act:type>PAYABLE</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>3740</act:code>
+ <act:description>Sozialversicherungsbeiträge</act:description>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">true</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">3f6c684bfaa3d0fc8b94368847566df3</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Verbindlichk. soziale Sicherheit (b. 1 J)</act:name>
+ <act:id type="guid">c587254565269152a2fd99d936f1b1c5</act:id>
+ <act:type>PAYABLE</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>3741</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">c105052eb7f8cb231479a5e34e363e5a</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Verbindlichk. soziale Sicherheit (1-5 J)</act:name>
+ <act:id type="guid">e635b905bf0e5ef164ffce6b54277bfb</act:id>
+ <act:type>PAYABLE</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>3750</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">c105052eb7f8cb231479a5e34e363e5a</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Verbindlichk. soziale Sicherheit (g. 5 J)</act:name>
+ <act:id type="guid">d09d10bcaa4d9c83d9a9d9104f9feecf</act:id>
+ <act:type>PAYABLE</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>3755</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">c105052eb7f8cb231479a5e34e363e5a</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Verbindlichkeiten aus Einbehaltungen</act:name>
+ <act:id type="guid">53d93c2641b874bfeba7f284479fc486</act:id>
+ <act:type>PAYABLE</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>3760</act:code>
+ <act:description>KapESt und SolZ auf KapESt</act:description>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">3f6c684bfaa3d0fc8b94368847566df3</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Verbindlichkeiten für Verbrauchsteuern</act:name>
+ <act:id type="guid">3f77e9140f7ff39061e3b050e41eb2ec</act:id>
+ <act:type>PAYABLE</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>3761</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">3f6c684bfaa3d0fc8b94368847566df3</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Verbindlichkeiten aus Vermögensbildung</act:name>
+ <act:id type="guid">34fc3612b13809ba551d2e11b0f5dad2</act:id>
+ <act:type>PAYABLE</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
<act:code>3770</act:code>
- <act:description>Direktversicherungen u.ä.</act:description>
+ <act:description>Direktversicherungen u.ä.</act:description>
<act:slots>
<slot>
<slot:key>placeholder</slot:key>
+ <slot:value type="string">true</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">3f6c684bfaa3d0fc8b94368847566df3</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Verbindlichk. Vermögensbildung (b. 1 J)</act:name>
+ <act:id type="guid">6af86240ddd6307f14cb704d52cb4afd</act:id>
+ <act:type>PAYABLE</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>3771</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
<slot:value type="string">false</slot:value>
</slot>
<slot>
@@ -3101,21 +11679,88 @@
<slot:value type="string"></slot:value>
</slot>
</act:slots>
- <act:parent type="guid">612a62a486e19fe87d7fdfb0409ede10</act:parent>
+ <act:parent type="guid">34fc3612b13809ba551d2e11b0f5dad2</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Lohn- und Gehaltverrechnungskonto</act:name>
- <act:id type="new">3efffa7ec8f954439a623016c4e2200d</act:id>
- <act:type>LIABILITY</act:type>
+ <act:name>Verbindlichk. Vermögensbildung (1-5 J)</act:name>
+ <act:id type="guid">e3d893eba2e242ef3aa418d8226f2805</act:id>
+ <act:type>PAYABLE</act:type>
<act:commodity>
<cmdty:space>ISO4217</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
+ <act:code>3780</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">34fc3612b13809ba551d2e11b0f5dad2</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Verbindlichk. Vermögensbildung (g. 5 J)</act:name>
+ <act:id type="guid">433b7acee76ed8c3a71d2d65f6b5d768</act:id>
+ <act:type>PAYABLE</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>3785</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">34fc3612b13809ba551d2e11b0f5dad2</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>9. Lohn- und Gehaltsverrechnungskonto</act:name>
+ <act:id type="guid">dcc9df0c20ead56ac1dc766fd4aaf6b1</act:id>
+ <act:type>PAYABLE</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
<act:code>3790</act:code>
<act:slots>
<slot>
<slot:key>placeholder</slot:key>
+ <slot:value type="string">true</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">8755bf4081c942798c5ac5f34c5b1aac</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Verbindlichkeiten im Rahmen der sozialen Sicherheit</act:name>
+ <act:id type="guid">db0fce38f062541db4f23a2c7bfeac22</act:id>
+ <act:type>PAYABLE</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>3796</act:code>
+ <act:description>für § 4/3 EStG</act:description>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
<slot:value type="string">false</slot:value>
</slot>
<slot>
@@ -3123,17 +11768,39 @@
<slot:value type="string"></slot:value>
</slot>
</act:slots>
- <act:parent type="guid">612a62a486e19fe87d7fdfb0409ede10</act:parent>
+ <act:parent type="guid">dcc9df0c20ead56ac1dc766fd4aaf6b1</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Umsatzsteuer 7%</act:name>
- <act:id type="new">d45e050f1fff66e409c4535c98ba6e38</act:id>
- <act:type>LIABILITY</act:type>
+ <act:name>10. Umsatzsteuer</act:name>
+ <act:id type="guid">a4ca09669a36f58cc3081d5ecff9cdb6</act:id>
+ <act:type>PAYABLE</act:type>
<act:commodity>
<cmdty:space>ISO4217</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
+ <act:code>3800</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">true</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">8755bf4081c942798c5ac5f34c5b1aac</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Mehrwertsteuer 7%</act:name>
+ <act:id type="guid">c76f946f844d0afc674013ca97731f3a</act:id>
+ <act:type>PAYABLE</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
<act:code>3801</act:code>
<act:description>Umsatzsteuer</act:description>
<act:slots>
@@ -3150,19 +11817,64 @@
<slot:value type="frame"/>
</slot>
</act:slots>
- <act:parent type="guid">612a62a486e19fe87d7fdfb0409ede10</act:parent>
+ <act:parent type="guid">a4ca09669a36f58cc3081d5ecff9cdb6</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Umsatzsteuer 16%</act:name>
- <act:id type="new">e02c2630fd54b806138b99054fb195ce</act:id>
- <act:type>LIABILITY</act:type>
+ <act:name>Umsatzsteuer aus innergemeinschaftlichem Erwerb</act:name>
+ <act:id type="guid">e726cf1027d9589c65f0681a73fbc8c8</act:id>
+ <act:type>PAYABLE</act:type>
<act:commodity>
<cmdty:space>ISO4217</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
+ <act:code>3802</act:code>
+ <act:description>anderes EU-Land</act:description>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">a4ca09669a36f58cc3081d5ecff9cdb6</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Umsatzsteuer aus innergemeinschaftlichem Erwerb 15%/16%</act:name>
+ <act:id type="guid">a17ba6e2ea6c5860cec8ab134fc1b7e4</act:id>
+ <act:type>PAYABLE</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>3803</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">e726cf1027d9589c65f0681a73fbc8c8</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Mehrwertsteuer 16%</act:name>
+ <act:id type="guid">ea57995749ee6b3af394f62ff181e502</act:id>
+ <act:type>PAYABLE</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
<act:code>3805</act:code>
- <act:description>Umsatzsteuer</act:description>
+ <act:description>Umsatzsteuer, voller Satz</act:description>
<act:slots>
<slot>
<slot:key>placeholder</slot:key>
@@ -3177,12 +11889,254 @@
<slot:value type="frame"/>
</slot>
</act:slots>
- <act:parent type="guid">612a62a486e19fe87d7fdfb0409ede10</act:parent>
+ <act:parent type="guid">a4ca09669a36f58cc3081d5ecff9cdb6</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
+ <act:name>Umsatzsteuer aus im Inland steuerpflichtigen EG-Lieferungen</act:name>
+ <act:id type="guid">1ac3610bf6825ca16c1dd555cb44940d</act:id>
+ <act:type>PAYABLE</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>3807</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">a4ca09669a36f58cc3081d5ecff9cdb6</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Umsatzsteuer EG-Lieferungen 15%/16%</act:name>
+ <act:id type="guid">4a390f95f31f6c2799b0868ea61b0571</act:id>
+ <act:type>PAYABLE</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>3808</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">1ac3610bf6825ca16c1dd555cb44940d</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Umsatzsteuer aus innergemeinschaftlichem Erwerb ohne Vorsteuerabzug</act:name>
+ <act:id type="guid">edc1d6c73ae5b82d21fa87ec5ffd96a7</act:id>
+ <act:type>PAYABLE</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>3809</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">a4ca09669a36f58cc3081d5ecff9cdb6</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Umsatzsteuer nicht fällig</act:name>
+ <act:id type="guid">cb006e38c871c34faeb5164e7662ede0</act:id>
+ <act:type>PAYABLE</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>3810</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">true</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">a4ca09669a36f58cc3081d5ecff9cdb6</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Umsatzsteuer nicht fällig 7%</act:name>
+ <act:id type="guid">cbbc566c6cbe89d0c0e00681db1e3da4</act:id>
+ <act:type>PAYABLE</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>3811</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">cb006e38c871c34faeb5164e7662ede0</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Umsatzsteuer nicht fällig aus im Inland steuerpflichtigen EG-Lieferungen</act:name>
+ <act:id type="guid">98828285aa78b084da26b62acc4880d4</act:id>
+ <act:type>PAYABLE</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>3812</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">cb006e38c871c34faeb5164e7662ede0</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Umsatzsteuer nicht fällig aus im Inland steuerpflichtigen EG-Lieferungen 16%</act:name>
+ <act:id type="guid">6f91728564f5efceef7ed4a7188c698f</act:id>
+ <act:type>PAYABLE</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>3813</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">98828285aa78b084da26b62acc4880d4</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Umsatzsteuer nicht fällig 16%</act:name>
+ <act:id type="guid">8198644d9fb9d0f780cee1f2f5de7b26</act:id>
+ <act:type>PAYABLE</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>3815</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">cb006e38c871c34faeb5164e7662ede0</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Umsatzsteuer nicht fällig 15%</act:name>
+ <act:id type="guid">39ff80036df801b30b3364fcb6cc7e18</act:id>
+ <act:type>PAYABLE</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>3816</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">cb006e38c871c34faeb5164e7662ede0</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Umsatzsteuer aus im anderen EG-Land steuerpflichtigen Lieferungen</act:name>
+ <act:id type="guid">16bc4b8c90d252be6193c6ec706d277a</act:id>
+ <act:type>PAYABLE</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>3817</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">cb006e38c871c34faeb5164e7662ede0</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Umsatzsteuer aus im anderen EG-Land steuerpflichtigen sonstigen Leistungen/Werklieferungen</act:name>
+ <act:id type="guid">2e4a7740b8819739a88a6c02ecbe319e</act:id>
+ <act:type>PAYABLE</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>3818</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">cb006e38c871c34faeb5164e7662ede0</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
<act:name>Umsatzsteuervorauszahlungen</act:name>
- <act:id type="new">6d22b2f2522d6cab27fbb23bcab6fa50</act:id>
- <act:type>LIABILITY</act:type>
+ <act:id type="guid">b0b8449ed3962e5c8932ad6ca1e29792</act:id>
+ <act:type>PAYABLE</act:type>
<act:commodity>
<cmdty:space>ISO4217</cmdty:space>
<cmdty:id>EUR</cmdty:id>
@@ -3193,6 +12147,28 @@
<act:slots>
<slot>
<slot:key>placeholder</slot:key>
+ <slot:value type="string">true</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">a4ca09669a36f58cc3081d5ecff9cdb6</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Umsatzsteuervorauszahlungen 1/11</act:name>
+ <act:id type="guid">514276e874955b4f32008c078d0085d9</act:id>
+ <act:type>PAYABLE</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>3830</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
<slot:value type="string">false</slot:value>
</slot>
<slot>
@@ -3200,12 +12176,147 @@
<slot:value type="string"></slot:value>
</slot>
</act:slots>
- <act:parent type="guid">612a62a486e19fe87d7fdfb0409ede10</act:parent>
+ <act:parent type="guid">b0b8449ed3962e5c8932ad6ca1e29792</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
+ <act:name>Nachsteuer</act:name>
+ <act:id type="guid">f63ecbc200758bbe0927caf1813b409e</act:id>
+ <act:type>PAYABLE</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>3832</act:code>
+ <act:description>UStVA KZ 65</act:description>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">b0b8449ed3962e5c8932ad6ca1e29792</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Umsatzsteuer nach § 13b UStG 16%</act:name>
+ <act:id type="guid">6dc1d68bf6a196c6b51e5f5e3d50de3d</act:id>
+ <act:type>PAYABLE</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>3833</act:code>
+ <act:description>für Direktbuchungen der USt bei Leistungen eines im Ausland ansässigen Unternehmers</act:description>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">b0b8449ed3962e5c8932ad6ca1e29792</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>USt EG-Erwerb Neufahrzeuge ohne UStID</act:name>
+ <act:id type="guid">a4071b167e1efe11d256feaeadaf424b</act:id>
+ <act:type>PAYABLE</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>3834</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">b0b8449ed3962e5c8932ad6ca1e29792</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Umsatzsteuer nach § 13b UStG</act:name>
+ <act:id type="guid">6cf2599b1f60ced718c520f313ee100b</act:id>
+ <act:type>PAYABLE</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>3835</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">b0b8449ed3962e5c8932ad6ca1e29792</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Umsatzsteuer nach § 13b UStG 16%</act:name>
+ <act:id type="guid">a2046307bda04804b5e6277e01baef5a</act:id>
+ <act:type>PAYABLE</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>3836</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">6cf2599b1f60ced718c520f313ee100b</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Umsatzsteuer nach § 13a UStG</act:name>
+ <act:id type="guid">32b9678b389940f682903a025aaa11e9</act:id>
+ <act:type>PAYABLE</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>3839</act:code>
+ <act:description>aus der Auslagerung von Gegenständen aus einem Umsatzsteuerlager</act:description>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">b0b8449ed3962e5c8932ad6ca1e29792</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
<act:name>Umsatzsteuer laufendes Jahr</act:name>
- <act:id type="new">9c1eb0cd624d27a459ce3360543abb9a</act:id>
- <act:type>LIABILITY</act:type>
+ <act:id type="guid">cc58dab474a61b30c313cd1cd8ec90c2</act:id>
+ <act:type>PAYABLE</act:type>
<act:commodity>
<cmdty:space>ISO4217</cmdty:space>
<cmdty:id>EUR</cmdty:id>
@@ -3222,12 +12333,12 @@
<slot:value type="string"></slot:value>
</slot>
</act:slots>
- <act:parent type="guid">612a62a486e19fe87d7fdfb0409ede10</act:parent>
+ <act:parent type="guid">a4ca09669a36f58cc3081d5ecff9cdb6</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Umsatzsteuer Vorjahr</act:name>
- <act:id type="new">2a305205fe24a2523cf960f38dd05b06</act:id>
- <act:type>LIABILITY</act:type>
+ <act:id type="guid">3cb0b6a8d40653514a59fa65b0abec5b</act:id>
+ <act:type>PAYABLE</act:type>
<act:commodity>
<cmdty:space>ISO4217</cmdty:space>
<cmdty:id>EUR</cmdty:id>
@@ -3244,12 +12355,12 @@
<slot:value type="string"></slot:value>
</slot>
</act:slots>
- <act:parent type="guid">612a62a486e19fe87d7fdfb0409ede10</act:parent>
+ <act:parent type="guid">a4ca09669a36f58cc3081d5ecff9cdb6</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Umsatzsteuer frühere Jahre</act:name>
- <act:id type="new">dd3bd27b137d437b670ab770710c5f9d</act:id>
- <act:type>LIABILITY</act:type>
+ <act:name>Umsatzsteuer frühere Jahre</act:name>
+ <act:id type="guid">5a7146d370eb3f3132e876da3b8f000f</act:id>
+ <act:type>PAYABLE</act:type>
<act:commodity>
<cmdty:space>ISO4217</cmdty:space>
<cmdty:id>EUR</cmdty:id>
@@ -3266,17 +12377,18 @@
<slot:value type="string"></slot:value>
</slot>
</act:slots>
- <act:parent type="guid">612a62a486e19fe87d7fdfb0409ede10</act:parent>
+ <act:parent type="guid">a4ca09669a36f58cc3081d5ecff9cdb6</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>D. Rechnungsabgrenzungsposten</act:name>
- <act:id type="new">c3b043bfd0403b4d13efe0658d461b64</act:id>
- <act:type>LIABILITY</act:type>
+ <act:name>Aufgeschobene Einfuhr-Umsatzsteuer</act:name>
+ <act:id type="guid">67f4a46ec27ab741ee919bf6abf6c2f2</act:id>
+ <act:type>PAYABLE</act:type>
<act:commodity>
<cmdty:space>ISO4217</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
+ <act:code>3850</act:code>
<act:slots>
<slot>
<slot:key>placeholder</slot:key>
@@ -3286,16 +12398,82 @@
<slot:key>notes</slot:key>
<slot:value type="string"></slot:value>
</slot>
+ </act:slots>
+ <act:parent type="guid">a4ca09669a36f58cc3081d5ecff9cdb6</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>In Rechnung unberechtigt ausgewiesene und geschuldete Steuerbeträge</act:name>
+ <act:id type="guid">b05509ddda11646cabd5c0aca95a183d</act:id>
+ <act:type>PAYABLE</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>3851</act:code>
+ <act:description>UStVA Kz. 69</act:description>
+ <act:slots>
<slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">a4ca09669a36f58cc3081d5ecff9cdb6</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Steuerzahlungen an andere EG-Länder</act:name>
+ <act:id type="guid">8a9ad6b49648d5e0627601f031c094b9</act:id>
+ <act:type>PAYABLE</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>3854</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">a4ca09669a36f58cc3081d5ecff9cdb6</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>D. Rechnungsabgrenzungsposten Fremdkapital</act:name>
+ <act:id type="guid">ca4f3be70076340cc2702f8863077d48</act:id>
+ <act:type>LIABILITY</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">true</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ <slot>
<slot:key>hbci</slot:key>
<slot:value type="frame"/>
</slot>
</act:slots>
- <act:parent type="guid">1eba210813818eb0c231f467c8c8a0a7</act:parent>
+ <act:parent type="guid">67e3afb8f6e39be571749da7aa113b2e</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Passive Rechnungsabgrenzung</act:name>
- <act:id type="new">c36f8138e6fdfc74a01de276c44afbc4</act:id>
+ <act:id type="guid">52d5cfa2b900633443c2fde2773aa09a</act:id>
<act:type>LIABILITY</act:type>
<act:commodity>
<cmdty:space>ISO4217</cmdty:space>
@@ -3313,11 +12491,33 @@
<slot:value type="string"></slot:value>
</slot>
</act:slots>
- <act:parent type="guid">c3b043bfd0403b4d13efe0658d461b64</act:parent>
+ <act:parent type="guid">ca4f3be70076340cc2702f8863077d48</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>1. Umsatzerlöse</act:name>
- <act:id type="new">6fb8fd50c684151b5beefc2ed8cf3ee5</act:id>
+ <act:name>Abgrenzungen zur unterjährigen Kostenverrechnung für BWA</act:name>
+ <act:id type="guid">4121067de11cd1fc1254f618245835d5</act:id>
+ <act:type>LIABILITY</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>3950</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">ca4f3be70076340cc2702f8863077d48</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name> 1. Betriebliche Erträge</act:name>
+ <act:id type="guid">ef9980b6277cc8f46bc1b1411ea65c87</act:id>
<act:type>INCOME</act:type>
<act:commodity>
<cmdty:space>ISO4217</cmdty:space>
@@ -3342,19 +12542,242 @@
<slot:value type="integer">1</slot:value>
</slot>
</act:slots>
- <act:parent type="new">1972cce2e2364f95b2b0bc014502661d</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Umsatzerlöse</act:name>
- <act:id type="new">60d63566d4cce3bd97e23cf0498182ee</act:id>
+ <act:name>a) Umsatzerlöse</act:name>
+ <act:id type="guid">0be35cece133442ae9f967be1626bc57</act:id>
<act:type>INCOME</act:type>
<act:commodity>
<cmdty:space>ISO4217</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">ef9980b6277cc8f46bc1b1411ea65c87</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Steuerfreie Umsätze</act:name>
+ <act:id type="guid">3d14d5d5d3001e01974df06bf3752d3a</act:id>
+ <act:type>INCOME</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">true</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">0be35cece133442ae9f967be1626bc57</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Steuerfreie Umsätze §4 Nr. 8 ff UStG</act:name>
+ <act:id type="guid">a8a9c837a1002da5376d6d42e0032573</act:id>
+ <act:type>INCOME</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>4100</act:code>
+ <act:description>UStVa Zl. 25 KZ 48</act:description>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string">Kredite, Immobilien ...</slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">3d14d5d5d3001e01974df06bf3752d3a</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Sonstige steuerfr. Umsätze Inland</act:name>
+ <act:id type="guid">c1b6b1979a062dec8927074ec4998957</act:id>
+ <act:type>INCOME</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>4110</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">3d14d5d5d3001e01974df06bf3752d3a</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Steuerfreie Umsätze § 4 Nr. 1a UStG</act:name>
+ <act:id type="guid">c5c101e72cf95f40abdf0f511675f54e</act:id>
+ <act:type>INCOME</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>4120</act:code>
+ <act:description>UStVa Zl. 24 KZ 43</act:description>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"> Ausfuhrlieferungen, Lohnveredelung...</slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">3d14d5d5d3001e01974df06bf3752d3a</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Steuerfreie EG-Lieferungen, §4,1b UStG</act:name>
+ <act:id type="guid">498dcac4132faa3052bfb2af19a7b6fa</act:id>
+ <act:type>INCOME</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>4125</act:code>
+ <act:description>UStVa Zl. 21 KZ 41</act:description>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">3d14d5d5d3001e01974df06bf3752d3a</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Innergemeinschaftl. Dreiecksgeschäft</act:name>
+ <act:id type="guid">17fb01aec55ddc4c737783ea99564e66</act:id>
+ <act:type>INCOME</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>4130</act:code>
+ <act:description>UStVa Zl. 40 KZ 42</act:description>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">3d14d5d5d3001e01974df06bf3752d3a</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Steuerfr. EG-Lief.v.Neufahrzg.ohne UStID</act:name>
+ <act:id type="guid">3fbfe6ca63fb3201f17299d6e1d86d80</act:id>
+ <act:type>INCOME</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>4135</act:code>
+ <act:description>UStVa Zl. 22 KZ 44</act:description>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">3d14d5d5d3001e01974df06bf3752d3a</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Steuerfreie Umsätze Offshore usw.</act:name>
+ <act:id type="guid">aa28275b5bee54722d7cbe9d02a9781f</act:id>
+ <act:type>INCOME</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>4140</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">3d14d5d5d3001e01974df06bf3752d3a</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Steuerfreie Umsätze § 4 Nr. 2-7 UStG</act:name>
+ <act:id type="guid">5577d4805c75e241bf0df3d2cb97924b</act:id>
+ <act:type>INCOME</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>4150</act:code>
+ <act:description>UStVa Zl. 24 KZ 43</act:description>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string">grenzüberschr. Beförderung, ZB-Gold, ...</slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">3d14d5d5d3001e01974df06bf3752d3a</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Umsatzerlöse</act:name>
+ <act:id type="guid">79add6611187c285821d29f9ec968478</act:id>
+ <act:type>INCOME</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
<act:code>4000</act:code>
- <act:description>zur freien Verfügung</act:description>
+ <act:description>zur freien Verfügung</act:description>
<act:slots>
<slot>
<slot:key>placeholder</slot:key>
@@ -3365,18 +12788,109 @@
<slot:value type="string"></slot:value>
</slot>
</act:slots>
- <act:parent type="guid">6fb8fd50c684151b5beefc2ed8cf3ee5</act:parent>
+ <act:parent type="guid">0be35cece133442ae9f967be1626bc57</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Umsatzerlöse 7% USt</act:name>
- <act:id type="new">aaed39d6b8aff6f21ec5984031b4f7aa</act:id>
+ <act:name>Erlöse die mit den Durchschnittssätzen des § 24 UStG versteuert werden</act:name>
+ <act:id type="guid">d458b83b14466d59de3db27b48ab7182</act:id>
<act:type>INCOME</act:type>
<act:commodity>
<cmdty:space>ISO4217</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
+ <act:code>4180</act:code>
+ <act:description>UStVa Zl. 32 KZ 76</act:description>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string">land- und forstwirtschaftliche Betriebe</slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">0be35cece133442ae9f967be1626bc57</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Erlöse Kleinunternehmer § 19 UStG</act:name>
+ <act:id type="guid">4620b03acccf52c62cbb7367c5c5db5b</act:id>
+ <act:type>INCOME</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>4185</act:code>
+ <act:description>< 17 500 ¤ VJ, 50 000 akt.</act:description>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">0be35cece133442ae9f967be1626bc57</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Erlöse Geldspielautomaten 16% USt</act:name>
+ <act:id type="guid">435c18fffaa5d002930d05c4f6fb3594</act:id>
+ <act:type>INCOME</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>4186</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">0be35cece133442ae9f967be1626bc57</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Erlöse</act:name>
+ <act:id type="guid">d6f71f8e7301d820ab72703d4ba65323</act:id>
+ <act:type>INCOME</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>4200</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">0be35cece133442ae9f967be1626bc57</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Umsatzerlöse 7% USt</act:name>
+ <act:id type="guid">3a5a605a3cb5bf051ef505995a1032b3</act:id>
+ <act:type>INCOME</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
<act:code>4300</act:code>
+ <act:description>UStVa Zl. 28 KZ 86</act:description>
<act:slots>
<slot>
<slot:key>placeholder</slot:key>
@@ -3386,23 +12900,43 @@
<slot:key>notes</slot:key>
<slot:value type="string"></slot:value>
</slot>
+ </act:slots>
+ <act:parent type="guid">0be35cece133442ae9f967be1626bc57</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Erlöse aus im Inland steuerpflichtigen EG Lieferungen 7% USt</act:name>
+ <act:id type="guid">fa4978d47e6130030972292aceb1a9e3</act:id>
+ <act:type>INCOME</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>4310</act:code>
+ <act:description>UStVa Zl. 36 KZ 93</act:description>
+ <act:slots>
<slot>
- <slot:key>tax-related</slot:key>
- <slot:value type="integer">1</slot:value>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
</slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
</act:slots>
- <act:parent type="guid">6fb8fd50c684151b5beefc2ed8cf3ee5</act:parent>
+ <act:parent type="guid">0be35cece133442ae9f967be1626bc57</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Nicht steuerbare Umsätze</act:name>
- <act:id type="new">c8e27b117a1ba3de621cc02f59f8b957</act:id>
+ <act:name>Erlöse aus im Inland steuerpflichtigen EG Lieferungen 16% USt</act:name>
+ <act:id type="guid">7fb425afaf83ab27a04c4665b18f3498</act:id>
<act:type>INCOME</act:type>
<act:commodity>
<cmdty:space>ISO4217</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:code>4690</act:code>
+ <act:code>4315</act:code>
+ <act:description>UStVa Zl. 35 KZ 97</act:description>
<act:slots>
<slot>
<slot:key>placeholder</slot:key>
@@ -3413,19 +12947,110 @@
<slot:value type="string"></slot:value>
</slot>
</act:slots>
- <act:parent type="guid">aaed39d6b8aff6f21ec5984031b4f7aa</act:parent>
+ <act:parent type="guid">0be35cece133442ae9f967be1626bc57</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Umsatzerlöse 16% USt</act:name>
- <act:id type="new">8910c2085a0b0ca8e408ee0aaa3766c1</act:id>
+ <act:name>Erlöse aus im anderen EG-Land steuerpflichtigen Lieferungen</act:name>
+ <act:id type="guid">baa97706a92a388670d4b65554feb84a</act:id>
<act:type>INCOME</act:type>
<act:commodity>
<cmdty:space>ISO4217</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
+ <act:code>4320</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">0be35cece133442ae9f967be1626bc57</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Erlöse aus Leistungen, für die der Leistungsempfänger die Steuer nach § 13b UStG schuldet.</act:name>
+ <act:id type="guid">36b8db0579cb00c7b10e0fb28966aa57</act:id>
+ <act:type>INCOME</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>4337</act:code>
+ <act:description>UStVa Zl. 41 KZ 60</act:description>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string">Werklieferungen aus Ausland ...</slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">0be35cece133442ae9f967be1626bc57</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Erlöse aus im Drittland steuerbaren Leistungen, im Inland nicht steuerbare Umsätze</act:name>
+ <act:id type="guid">4c992cba06b58574f792cdb344832907</act:id>
+ <act:type>INCOME</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>4338</act:code>
+ <act:description>UStVa Zl. 42 KZ 45</act:description>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">0be35cece133442ae9f967be1626bc57</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Erlöse aus im anderen EG-Land steuerbaren Leistungen, im Inland nicht steuerbare Umsätze</act:name>
+ <act:id type="guid">25880006980f672779fff77aac0b49d3</act:id>
+ <act:type>INCOME</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>4339</act:code>
+ <act:description>UStVa Zl. 42 KZ 45</act:description>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">0be35cece133442ae9f967be1626bc57</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Umsatzerlöse 16% USt</act:name>
+ <act:id type="guid">ece894d93ba331ecafc6e4084b83ebe1</act:id>
+ <act:type>INCOME</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
<act:code>4400</act:code>
- <act:description>Umsatzsteuerpflichtige Umsätze</act:description>
+ <act:description>UStVa Zl. 27 KZ 51</act:description>
<act:slots>
<slot>
<slot:key>placeholder</slot:key>
@@ -3439,16 +13064,12 @@
<slot:key>hbci</slot:key>
<slot:value type="frame"/>
</slot>
- <slot>
- <slot:key>tax-related</slot:key>
- <slot:value type="integer">1</slot:value>
- </slot>
</act:slots>
- <act:parent type="guid">6fb8fd50c684151b5beefc2ed8cf3ee5</act:parent>
+ <act:parent type="guid">0be35cece133442ae9f967be1626bc57</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Provisionserlöse</act:name>
- <act:id type="new">7c9e90d6207b535efb493c07b33b7b35</act:id>
+ <act:name>Provisionserlöse</act:name>
+ <act:id type="guid">4cc96976e01bee25735c73178ffdea87</act:id>
<act:type>INCOME</act:type>
<act:commodity>
<cmdty:space>ISO4217</cmdty:space>
@@ -3460,6 +13081,28 @@
<act:slots>
<slot>
<slot:key>placeholder</slot:key>
+ <slot:value type="string">true</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">0be35cece133442ae9f967be1626bc57</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Provisionserlöse, steuerfrei §4 Nr.8ff</act:name>
+ <act:id type="guid">a829326489ce9ca31eeb1b4455261442</act:id>
+ <act:type>INCOME</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>4504</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
<slot:value type="string">false</slot:value>
</slot>
<slot>
@@ -3467,17 +13110,39 @@
<slot:value type="string"></slot:value>
</slot>
</act:slots>
- <act:parent type="guid">6fb8fd50c684151b5beefc2ed8cf3ee5</act:parent>
+ <act:parent type="guid">4cc96976e01bee25735c73178ffdea87</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Provisionserlöse 7% USt</act:name>
- <act:id type="new">fbe16fd163639611fc5db520f69e14a5</act:id>
+ <act:name>Provisionserlöse, steuerfrei § 4 Nr.5</act:name>
+ <act:id type="guid">d3801c0ca8cc4f691ce84e5bd50a2a57</act:id>
<act:type>INCOME</act:type>
<act:commodity>
<cmdty:space>ISO4217</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
+ <act:code>4505</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">4cc96976e01bee25735c73178ffdea87</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Provisionserlöse 7% USt</act:name>
+ <act:id type="guid">a5db0ce8416525dd0bfbcb2ef4fcd88a</act:id>
+ <act:type>INCOME</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
<act:code>4506</act:code>
<act:slots>
<slot>
@@ -3493,11 +13158,11 @@
<slot:value type="integer">1</slot:value>
</slot>
</act:slots>
- <act:parent type="guid">6fb8fd50c684151b5beefc2ed8cf3ee5</act:parent>
+ <act:parent type="guid">4cc96976e01bee25735c73178ffdea87</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Provisionserlöse 16% USt</act:name>
- <act:id type="new">355c408fdb61a1219285353d94283480</act:id>
+ <act:name>Provisionserlöse 16% USt</act:name>
+ <act:id type="guid">75cf3712ed8f53436100fa010b13988a</act:id>
<act:type>INCOME</act:type>
<act:commodity>
<cmdty:space>ISO4217</cmdty:space>
@@ -3519,17 +13184,18 @@
<slot:value type="integer">1</slot:value>
</slot>
</act:slots>
- <act:parent type="guid">6fb8fd50c684151b5beefc2ed8cf3ee5</act:parent>
+ <act:parent type="guid">4cc96976e01bee25735c73178ffdea87</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>10. Erträge aus anderen Wertpapieren und Ausleihungen des Finanzanlagevermögens</act:name>
- <act:id type="new">709bb3ce1fa7230f35038b93edcc202e</act:id>
+ <act:name>Erlöse Abfallverwertung</act:name>
+ <act:id type="guid">848635d39fccb98111217947eca94efe</act:id>
<act:type>INCOME</act:type>
<act:commodity>
<cmdty:space>ISO4217</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
+ <act:code>4510</act:code>
<act:slots>
<slot>
<slot:key>placeholder</slot:key>
@@ -3539,16 +13205,34 @@
<slot:key>notes</slot:key>
<slot:value type="string"></slot:value>
</slot>
+ </act:slots>
+ <act:parent type="guid">0be35cece133442ae9f967be1626bc57</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Erlöse Leergut</act:name>
+ <act:id type="guid">546b3f2dd03327db5f0c546f0d360c90</act:id>
+ <act:type>INCOME</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>4520</act:code>
+ <act:slots>
<slot>
- <slot:key>hbci</slot:key>
- <slot:value type="frame"/>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
</slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
</act:slots>
- <act:parent type="new">1972cce2e2364f95b2b0bc014502661d</act:parent>
+ <act:parent type="guid">0be35cece133442ae9f967be1626bc57</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>- davon aus verbundenen Unternehmen</act:name>
- <act:id type="new">7a36f956d8571443095c91e4a7f4eb15</act:id>
+ <act:name>b) Statistische Konten EÜR Umsatzerlöse</act:name>
+ <act:id type="guid">8975598d0c5f97dc274c22fd4dfa9955</act:id>
<act:type>INCOME</act:type>
<act:commodity>
<cmdty:space>ISO4217</cmdty:space>
@@ -3558,28 +13242,69 @@
<act:slots>
<slot>
<slot:key>placeholder</slot:key>
+ <slot:value type="string">true</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">ef9980b6277cc8f46bc1b1411ea65c87</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Statistisches Konto Erlöse zum allgemeinen Umsatzsteuersatz (EÜR)</act:name>
+ <act:id type="guid">05c0903886ffeacba192f17e5bb7da11</act:id>
+ <act:type>INCOME</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>4580</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
<slot:value type="string">false</slot:value>
</slot>
<slot>
<slot:key>notes</slot:key>
<slot:value type="string"></slot:value>
</slot>
+ </act:slots>
+ <act:parent type="guid">8975598d0c5f97dc274c22fd4dfa9955</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Statistisches Konto Erlöse zum ermäßigten Umsatzsteuersatz (EÜR)</act:name>
+ <act:id type="guid">d947b451ff8ab5132c5dd7815536ac85</act:id>
+ <act:type>INCOME</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>4581</act:code>
+ <act:slots>
<slot>
- <slot:key>hbci</slot:key>
- <slot:value type="frame"/>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
</slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
</act:slots>
- <act:parent type="guid">709bb3ce1fa7230f35038b93edcc202e</act:parent>
+ <act:parent type="guid">8975598d0c5f97dc274c22fd4dfa9955</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>11. sonstige Zinsen und ähnliche Erträge</act:name>
- <act:id type="new">3a1adb13388e09b93de9908fa4abded3</act:id>
+ <act:name>Statistisches Konto Erlöse steuerfrei und nicht steuerbar (EÜR)</act:name>
+ <act:id type="guid">f6e5bf2027b41a2dcd697c2e369ac1c4</act:id>
<act:type>INCOME</act:type>
<act:commodity>
<cmdty:space>ISO4217</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
+ <act:code>4582</act:code>
<act:slots>
<slot>
<slot:key>placeholder</slot:key>
@@ -3589,22 +13314,41 @@
<slot:key>notes</slot:key>
<slot:value type="string"></slot:value>
</slot>
+ </act:slots>
+ <act:parent type="guid">8975598d0c5f97dc274c22fd4dfa9955</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Gegenkonto 4580 - 4582 bei Aufteilung der Erlöse nach Steuersätzen (EÜR)</act:name>
+ <act:id type="guid">1a70fc85255b522855c2c86ea8068d3f</act:id>
+ <act:type>INCOME</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>4589</act:code>
+ <act:slots>
<slot>
- <slot:key>hbci</slot:key>
- <slot:value type="frame"/>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
</slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
</act:slots>
- <act:parent type="new">1972cce2e2364f95b2b0bc014502661d</act:parent>
+ <act:parent type="guid">8975598d0c5f97dc274c22fd4dfa9955</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>- davon aus verbundenen Unternehmen</act:name>
- <act:id type="new">83e4a0f10a7af0a381e356e43d128694</act:id>
+ <act:name>Unentgeltliche Wertabgaben</act:name>
+ <act:id type="guid">ce8895363d9f2d01b9f4f733ab7b02db</act:id>
<act:type>INCOME</act:type>
<act:commodity>
<cmdty:space>ISO4217</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
+ <act:code>4600</act:code>
<act:slots>
<slot>
<slot:key>placeholder</slot:key>
@@ -3614,23 +13358,41 @@
<slot:key>notes</slot:key>
<slot:value type="string"></slot:value>
</slot>
+ </act:slots>
+ <act:parent type="guid">ef9980b6277cc8f46bc1b1411ea65c87</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Entnahme von Gegenständen ohne USt</act:name>
+ <act:id type="guid">5e17a2ac2a71b92204f516b09482b788</act:id>
+ <act:type>INCOME</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>4605</act:code>
+ <act:slots>
<slot>
- <slot:key>hbci</slot:key>
- <slot:value type="frame"/>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
</slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
</act:slots>
- <act:parent type="guid">3a1adb13388e09b93de9908fa4abded3</act:parent>
+ <act:parent type="guid">ce8895363d9f2d01b9f4f733ab7b02db</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Sonstige Zinsen und ähnliche Erträge</act:name>
- <act:id type="new">e15f7231182d77142e9bfd639bd43818</act:id>
+ <act:name>Entnahme Unternehmer (Waren) 7% USt</act:name>
+ <act:id type="guid">9f62f9a3e317ed9b9024b350e6744e54</act:id>
<act:type>INCOME</act:type>
<act:commodity>
<cmdty:space>ISO4217</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:code>7100</act:code>
+ <act:code>4610</act:code>
<act:slots>
<slot>
<slot:key>placeholder</slot:key>
@@ -3641,17 +13403,18 @@
<slot:value type="string"></slot:value>
</slot>
</act:slots>
- <act:parent type="guid">3a1adb13388e09b93de9908fa4abded3</act:parent>
+ <act:parent type="guid">ce8895363d9f2d01b9f4f733ab7b02db</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>15. außerordentliche Erträge</act:name>
- <act:id type="new">b4d5f67affd1dcbd032b038e57b8bae4</act:id>
+ <act:name>Entnahme Unternehmer (Waren) ohne USt</act:name>
+ <act:id type="guid">de10cbb82ead4b82d9df3bb48985828a</act:id>
<act:type>INCOME</act:type>
<act:commodity>
<cmdty:space>ISO4217</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
+ <act:code>4619</act:code>
<act:slots>
<slot>
<slot:key>placeholder</slot:key>
@@ -3661,23 +13424,41 @@
<slot:key>notes</slot:key>
<slot:value type="string"></slot:value>
</slot>
+ </act:slots>
+ <act:parent type="guid">ce8895363d9f2d01b9f4f733ab7b02db</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Entnahme Unternehmer (Waren) 16% USt</act:name>
+ <act:id type="guid">2fdff321a5595354194ae1add2bd02f9</act:id>
+ <act:type>INCOME</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>4620</act:code>
+ <act:slots>
<slot>
- <slot:key>hbci</slot:key>
- <slot:value type="frame"/>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
</slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
</act:slots>
- <act:parent type="new">1972cce2e2364f95b2b0bc014502661d</act:parent>
+ <act:parent type="guid">ce8895363d9f2d01b9f4f733ab7b02db</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Außerordentliche Erträge</act:name>
- <act:id type="new">08c2f93665c41b5d371a96070a412f99</act:id>
+ <act:name>Verwendung von Gegenständen 7% USt</act:name>
+ <act:id type="guid">7891b48895062a389e542d794a075ca6</act:id>
<act:type>INCOME</act:type>
<act:commodity>
<cmdty:space>ISO4217</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:code>7400</act:code>
+ <act:code>4630</act:code>
<act:slots>
<slot>
<slot:key>placeholder</slot:key>
@@ -3687,22 +13468,42 @@
<slot:key>notes</slot:key>
<slot:value type="string"></slot:value>
</slot>
+ </act:slots>
+ <act:parent type="guid">ce8895363d9f2d01b9f4f733ab7b02db</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Verwendung von Gegenst.(Kfz) ohne USt</act:name>
+ <act:id type="guid">bd516cfd4e94f5a1026e3877866af74d</act:id>
+ <act:type>INCOME</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>4639</act:code>
+ <act:description>z. B. Kfz-Nutzung</act:description>
+ <act:slots>
<slot>
- <slot:key>tax-related</slot:key>
- <slot:value type="integer">1</slot:value>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
</slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
</act:slots>
- <act:parent type="guid">b4d5f67affd1dcbd032b038e57b8bae4</act:parent>
+ <act:parent type="guid">ce8895363d9f2d01b9f4f733ab7b02db</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>2. Erhöhung oder Verminderung des Bestandes an fertigen und unfertigen Erzeugnissen</act:name>
- <act:id type="new">e62facd0bbc6d68f9b2c49232b267878</act:id>
+ <act:name>Verwendung von Gegenständen 16% USt</act:name>
+ <act:id type="guid">c16b376270a42bcd3c4b8fa86e70c45c</act:id>
<act:type>INCOME</act:type>
<act:commodity>
<cmdty:space>ISO4217</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
+ <act:code>4640</act:code>
<act:slots>
<slot>
<slot:key>placeholder</slot:key>
@@ -3712,16 +13513,697 @@
<slot:key>notes</slot:key>
<slot:value type="string"></slot:value>
</slot>
+ </act:slots>
+ <act:parent type="guid">ce8895363d9f2d01b9f4f733ab7b02db</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Verwendung von Gegenst. (Kfz) 16% USt</act:name>
+ <act:id type="guid">71940396e45e4c1bc5db557523157e89</act:id>
+ <act:type>INCOME</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>4645</act:code>
+ <act:slots>
<slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">ce8895363d9f2d01b9f4f733ab7b02db</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Verwendung von Gegenst. (Tel) 16% USt</act:name>
+ <act:id type="guid">5799fccd3eff0f1f5dd8588869968cae</act:id>
+ <act:type>INCOME</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>4646</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">ce8895363d9f2d01b9f4f733ab7b02db</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Unentgeltl. Erbringung Leist. 7% USt</act:name>
+ <act:id type="guid">70bae5bb9c753637aa2e50feb0b87e4f</act:id>
+ <act:type>INCOME</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>4650</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">ce8895363d9f2d01b9f4f733ab7b02db</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Unentgeltl. Erbringung Leist. ohne USt</act:name>
+ <act:id type="guid">7398b503c74d5c33e23762129a38af36</act:id>
+ <act:type>INCOME</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>4659</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">ce8895363d9f2d01b9f4f733ab7b02db</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Unentgeltl. Erbringung Leist. 16% USt</act:name>
+ <act:id type="guid">a6d29473689f19e6f02a7995a5851f5b</act:id>
+ <act:type>INCOME</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>4660</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">ce8895363d9f2d01b9f4f733ab7b02db</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Unentgeltl. Zuwend. von Waren 7% USt</act:name>
+ <act:id type="guid">d00bb1378d73ceeab04a28b5b5711e56</act:id>
+ <act:type>INCOME</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>4670</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">ce8895363d9f2d01b9f4f733ab7b02db</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Unentgeltl. Zuwend. von Waren ohne USt</act:name>
+ <act:id type="guid">e26569190500c1ae8c2298a0084467c1</act:id>
+ <act:type>INCOME</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>4679</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">ce8895363d9f2d01b9f4f733ab7b02db</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Unentgeltl. Zuwend. von Waren 16% USt</act:name>
+ <act:id type="guid">6e9c8acc1279162df6ec22cbc7a65ade</act:id>
+ <act:type>INCOME</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>4680</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">ce8895363d9f2d01b9f4f733ab7b02db</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Unentgeltl. Zuwend. Gegenstände 16% USt</act:name>
+ <act:id type="guid">bc39aeb36e4a887ed5251b4a449204b4</act:id>
+ <act:type>INCOME</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>4686</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">ce8895363d9f2d01b9f4f733ab7b02db</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Unentgeltl. Zuwend. Gegenstände ohne USt</act:name>
+ <act:id type="guid">d5c6c3314cdb127c2197d2c2cd40e9f0</act:id>
+ <act:type>INCOME</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>4689</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">ce8895363d9f2d01b9f4f733ab7b02db</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Nicht steuerbare Umsätze</act:name>
+ <act:id type="guid">5dba82f47042a3f411d699cbc0fe0ccc</act:id>
+ <act:type>INCOME</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>4690</act:code>
+ <act:description>Innenumsätze</act:description>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">ef9980b6277cc8f46bc1b1411ea65c87</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Umsatzsteuer-Vergütungen</act:name>
+ <act:id type="guid">c7edd8fb9cddc27408d0b8de058bc8e3</act:id>
+ <act:type>INCOME</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>4695</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">ef9980b6277cc8f46bc1b1411ea65c87</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Erlösschmälerungen</act:name>
+ <act:id type="guid">2210f6850f7a649cf982df696a48e4b7</act:id>
+ <act:type>INCOME</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>4700</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">true</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">ef9980b6277cc8f46bc1b1411ea65c87</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Erlösschmälerungen steuerfrei §4 Nr. 1a</act:name>
+ <act:id type="guid">d5fbe2437313002bb19243c3fd6791a8</act:id>
+ <act:type>INCOME</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>4705</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">2210f6850f7a649cf982df696a48e4b7</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Erlösschmälerungen 7% USt</act:name>
+ <act:id type="guid">c2c04e61aa57872b31eb32d7b1954aaf</act:id>
+ <act:type>INCOME</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>4710</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">2210f6850f7a649cf982df696a48e4b7</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Erlösschmälerungen 16% USt</act:name>
+ <act:id type="guid">0fe3dac857bf4c0cf4b41f706940f914</act:id>
+ <act:type>INCOME</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>4720</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">2210f6850f7a649cf982df696a48e4b7</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Erlösschmälerungen steuerfr. EG-Lief.</act:name>
+ <act:id type="guid">5256f689fdef0374e666efe665d21ed1</act:id>
+ <act:type>INCOME</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>4724</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">2210f6850f7a649cf982df696a48e4b7</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Erlösschmälerung EG-Lieferung 7% USt</act:name>
+ <act:id type="guid">c82abc5f3a57deecb2776fb69f483334</act:id>
+ <act:type>INCOME</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>4725</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">2210f6850f7a649cf982df696a48e4b7</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Erlösschmälerung EG-Lieferung 16% USt</act:name>
+ <act:id type="guid">eafc4576e0d2d210cfa2a2243b10d36d</act:id>
+ <act:type>INCOME</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>4726</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">2210f6850f7a649cf982df696a48e4b7</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Erlösschmäl.i.and.EG-Ld.stpfl.Liefer.</act:name>
+ <act:id type="guid">6e658cf77cdfd60c9a6b3c14f929f225</act:id>
+ <act:type>INCOME</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>4727</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">2210f6850f7a649cf982df696a48e4b7</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Erlösschmälerung EG-Lieferung 15% USt</act:name>
+ <act:id type="guid">bb637a5e8d5eb868bb2ba8ac18ea509b</act:id>
+ <act:type>INCOME</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>4729</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">2210f6850f7a649cf982df696a48e4b7</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Gewährte Skonti</act:name>
+ <act:id type="guid">4ab6afbf7ce3c5c37b0c6b8119901a8c</act:id>
+ <act:type>INCOME</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>4730</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">true</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">2210f6850f7a649cf982df696a48e4b7</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Gewährte Skonti 7% USt</act:name>
+ <act:id type="guid">78a7077f18097128c7bb47de791eb097</act:id>
+ <act:type>INCOME</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>4731</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">4ab6afbf7ce3c5c37b0c6b8119901a8c</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Gewährte Skonti 16% USt</act:name>
+ <act:id type="guid">94bb4c07d09e97b8af1d1a59fb6cfe3d</act:id>
+ <act:type>INCOME</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>4735</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">4ab6afbf7ce3c5c37b0c6b8119901a8c</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Gewährte Boni</act:name>
+ <act:id type="guid">e9d326df0db8487c535eaa4c76c57b3e</act:id>
+ <act:type>INCOME</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>4740</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">true</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">2210f6850f7a649cf982df696a48e4b7</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Gewährte Boni 7% USt</act:name>
+ <act:id type="guid">86ff94ad457efb8cffa3d272da01dad8</act:id>
+ <act:type>INCOME</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>4750</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">e9d326df0db8487c535eaa4c76c57b3e</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Gewährte Boni 16% USt</act:name>
+ <act:id type="guid">3a203c3df13417fcca5fb6533b4df55e</act:id>
+ <act:type>INCOME</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>4760</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">e9d326df0db8487c535eaa4c76c57b3e</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Gewährte Rabatte</act:name>
+ <act:id type="guid">9bf908bfc78429d448d917b0f9f433dd</act:id>
+ <act:type>INCOME</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>4770</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">true</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">2210f6850f7a649cf982df696a48e4b7</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Gewährte Rabatte 7% USt</act:name>
+ <act:id type="guid">c3b19bf596ed3f327e1e107d71a5cd54</act:id>
+ <act:type>INCOME</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>4780</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">9bf908bfc78429d448d917b0f9f433dd</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Gewährte Rabatte 16% USt</act:name>
+ <act:id type="guid">da92ba1f3e5569c97f3659e85ea96724</act:id>
+ <act:type>INCOME</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>4790</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">9bf908bfc78429d448d917b0f9f433dd</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name> 2. Erhöhung oder Verminderung des Bestandes an fertigen und unfertigen Erzeugnissen</act:name>
+ <act:id type="guid">1e39012da3dcba7d9581752aa72fdac3</act:id>
+ <act:type>INCOME</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ <slot>
<slot:key>hbci</slot:key>
<slot:value type="frame"/>
</slot>
</act:slots>
- <act:parent type="new">1972cce2e2364f95b2b0bc014502661d</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Bestandsveränderungen</act:name>
- <act:id type="new">3b1d8ac651a1dc743f91a2600d0c22d3</act:id>
+ <act:name>Bestandsveränderungen fertige Erzeugnisse</act:name>
+ <act:id type="guid">b1ad2ffc925db4f65856dbecf18225c8</act:id>
<act:type>INCOME</act:type>
<act:commodity>
<cmdty:space>ISO4217</cmdty:space>
@@ -3739,17 +14221,18 @@
<slot:value type="string"></slot:value>
</slot>
</act:slots>
- <act:parent type="guid">e62facd0bbc6d68f9b2c49232b267878</act:parent>
+ <act:parent type="guid">1e39012da3dcba7d9581752aa72fdac3</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>3. andere aktivierte Eigenleistungen</act:name>
- <act:id type="new">f87a63d0b49b3802e1147df04896412a</act:id>
+ <act:name>Bestandsveränd.unfertige Erzeugnisse</act:name>
+ <act:id type="guid">2267eb74f0a261061862c5d08cdb604c</act:id>
<act:type>INCOME</act:type>
<act:commodity>
<cmdty:space>ISO4217</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
+ <act:code>4810</act:code>
<act:slots>
<slot>
<slot:key>placeholder</slot:key>
@@ -3759,22 +14242,109 @@
<slot:key>notes</slot:key>
<slot:value type="string"></slot:value>
</slot>
+ </act:slots>
+ <act:parent type="guid">1e39012da3dcba7d9581752aa72fdac3</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Bestandsveränderung unfertige Leistung</act:name>
+ <act:id type="guid">79e3d78bb13ba1af5196e1a04bdeae0a</act:id>
+ <act:type>INCOME</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>4815</act:code>
+ <act:slots>
<slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">1e39012da3dcba7d9581752aa72fdac3</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Bestandsveränderung Bauaufträge</act:name>
+ <act:id type="guid">70d87d98566e919692568add053ab7dd</act:id>
+ <act:type>INCOME</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>4816</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">1e39012da3dcba7d9581752aa72fdac3</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Bestandsveränderung Aufträge in Arbeit</act:name>
+ <act:id type="guid">8f7266a6409fe57c0b87e1a5577c606b</act:id>
+ <act:type>INCOME</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>4818</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">1e39012da3dcba7d9581752aa72fdac3</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name> 3. Andere aktivierte Eigenleistungen</act:name>
+ <act:id type="guid">65a4c9e673990503afd7bd9e0f005db7</act:id>
+ <act:type>INCOME</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">true</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ <slot>
<slot:key>hbci</slot:key>
<slot:value type="frame"/>
</slot>
</act:slots>
- <act:parent type="new">1972cce2e2364f95b2b0bc014502661d</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>4. sonstige betriebliche Erträge</act:name>
- <act:id type="new">d80de8a6b208d833074b1392af4846dc</act:id>
+ <act:name>Andere aktivierte Eigenleistungen</act:name>
+ <act:id type="guid">1a707feefe45bd562eb86541cdf7bf58</act:id>
<act:type>INCOME</act:type>
<act:commodity>
<cmdty:space>ISO4217</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
+ <act:code>4820</act:code>
<act:slots>
<slot>
<slot:key>placeholder</slot:key>
@@ -3784,16 +14354,36 @@
<slot:key>notes</slot:key>
<slot:value type="string"></slot:value>
</slot>
+ </act:slots>
+ <act:parent type="guid">65a4c9e673990503afd7bd9e0f005db7</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name> 4. Sonstige betriebliche Erträge</act:name>
+ <act:id type="guid">4c0c1557fe54e71d7ed717587a0c0b4d</act:id>
+ <act:type>INCOME</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:slots>
<slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">true</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ <slot>
<slot:key>hbci</slot:key>
<slot:value type="frame"/>
</slot>
</act:slots>
- <act:parent type="new">1972cce2e2364f95b2b0bc014502661d</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Sonstige betriebliche Erträge</act:name>
- <act:id type="new">53c47a361da634f9ec44ddfa59f366fc</act:id>
+ <act:name>Sonstige betriebliche Erträge</act:name>
+ <act:id type="guid">3e8610310df1d2b66689dead1545a65b</act:id>
<act:type>INCOME</act:type>
<act:commodity>
<cmdty:space>ISO4217</cmdty:space>
@@ -3804,6 +14394,28 @@
<act:slots>
<slot>
<slot:key>placeholder</slot:key>
+ <slot:value type="string">true</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">4c0c1557fe54e71d7ed717587a0c0b4d</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Sonstige betriebl. regelm. Erträge</act:name>
+ <act:id type="guid">f5385621d6200b3c66cff34778825c52</act:id>
+ <act:type>INCOME</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>4835</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
<slot:value type="string">false</slot:value>
</slot>
<slot>
@@ -3811,17 +14423,83 @@
<slot:value type="string"></slot:value>
</slot>
</act:slots>
- <act:parent type="guid">d80de8a6b208d833074b1392af4846dc</act:parent>
+ <act:parent type="guid">3e8610310df1d2b66689dead1545a65b</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Erträge aus Kursdifferenzen</act:name>
- <act:id type="new">e201f37082ccc5a8b95ceaed4c5fdfa4</act:id>
+ <act:name>Sonstige Erträge betriebl., regelm. 16%</act:name>
+ <act:id type="guid">5ccde0717a2fd075cba8743eca2ded90</act:id>
<act:type>INCOME</act:type>
<act:commodity>
<cmdty:space>ISO4217</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
+ <act:code>4836</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">3e8610310df1d2b66689dead1545a65b</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Sonstige betriebsfr.regelm. Erträge</act:name>
+ <act:id type="guid">1f37f84639600bcd96fe06406f080f80</act:id>
+ <act:type>INCOME</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>4837</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">3e8610310df1d2b66689dead1545a65b</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Sonstige Erträge unregelmäßig</act:name>
+ <act:id type="guid">f6fd8913356f3a5ba8def7ef3ce4376e</act:id>
+ <act:type>INCOME</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>4839</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">3e8610310df1d2b66689dead1545a65b</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Erträge aus Kursdifferenzen</act:name>
+ <act:id type="guid">e42b6d2cd19cd5d85b01f2f91ae15a61</act:id>
+ <act:type>INCOME</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
<act:code>4840</act:code>
<act:slots>
<slot>
@@ -3833,17 +14511,62 @@
<slot:value type="string"></slot:value>
</slot>
</act:slots>
- <act:parent type="guid">d80de8a6b208d833074b1392af4846dc</act:parent>
+ <act:parent type="guid">4c0c1557fe54e71d7ed717587a0c0b4d</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Erlöse aus Verkäufen des Anlagevermögens 16% USt</act:name>
- <act:id type="new">2d442a5fd4638362f816a66bbfb751fd</act:id>
+ <act:name>Erträge Bewertung Finanzmittelfonds</act:name>
+ <act:id type="guid">ae7e95a7b98099e0c6ab06e75955817a</act:id>
<act:type>INCOME</act:type>
<act:commodity>
<cmdty:space>ISO4217</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
+ <act:code>4843</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">e42b6d2cd19cd5d85b01f2f91ae15a61</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Erlöse Sachanlageverkäufe steuerfrei § 4 Nr. 1a</act:name>
+ <act:id type="guid">d41a3c99a6ce8d5fdc749e10c0e012b4</act:id>
+ <act:type>INCOME</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>4844</act:code>
+ <act:description>(bei Buchgewinn)</act:description>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string">Ausfuhrlieferungen</slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">4c0c1557fe54e71d7ed717587a0c0b4d</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Erlöse aus Verkäufen des Anlagevermögens 16% USt</act:name>
+ <act:id type="guid">7fcd15b7eaadd2a98d2378c7b96bd04d</act:id>
+ <act:type>INCOME</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
<act:code>4845</act:code>
<act:description>(bei Buchgewinn)</act:description>
<act:slots>
@@ -3860,19 +14583,134 @@
<slot:value type="integer">1</slot:value>
</slot>
</act:slots>
- <act:parent type="guid">d80de8a6b208d833074b1392af4846dc</act:parent>
+ <act:parent type="guid">4c0c1557fe54e71d7ed717587a0c0b4d</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Anlagenabgänge Sachanlagen</act:name>
- <act:id type="new">7f10923d3f9e558986c26e90660016d3</act:id>
+ <act:name>Erlöse Sachanlageverkäufe steuerfrei § 4 Nr. 1b</act:name>
+ <act:id type="guid">d16fb532f016b5b97efc2905071370ef</act:id>
<act:type>INCOME</act:type>
<act:commodity>
<cmdty:space>ISO4217</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
+ <act:code>4848</act:code>
+ <act:description>(bei Buchgewinn)</act:description>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string">innergemeischaftlich</slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">4c0c1557fe54e71d7ed717587a0c0b4d</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Erlöse Sachanlageverkäufe</act:name>
+ <act:id type="guid">6c0de310029813f607a18aa3300d642b</act:id>
+ <act:type>INCOME</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>4849</act:code>
+ <act:description>(bei Buchgewinn)</act:description>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">4c0c1557fe54e71d7ed717587a0c0b4d</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Erlöse Verkäufe immat.Vermögensgegenst</act:name>
+ <act:id type="guid">68953352191a7ad57362fc9a4208c8fc</act:id>
+ <act:type>INCOME</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>4850</act:code>
+ <act:description>(bei Buchgewinn)</act:description>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">4c0c1557fe54e71d7ed717587a0c0b4d</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Erlöse a. Verkäufen Finanzanlagen</act:name>
+ <act:id type="guid">b2d46ca3a64fade2197c984c012d11d7</act:id>
+ <act:type>INCOME</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>4851</act:code>
+ <act:description>(bei Buchgewinn)</act:description>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">4c0c1557fe54e71d7ed717587a0c0b4d</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name> Erlöse aus Verkäufen Finanzanlagen 100 %/50 % steuerfrei</act:name>
+ <act:id type="guid">1c8e09eed7456660192d41c23b610c62</act:id>
+ <act:type>INCOME</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>4852</act:code>
+ <act:description>(inländische Kap.Ges.) (bei Buchgewinn)</act:description>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">4c0c1557fe54e71d7ed717587a0c0b4d</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Anlagenabgänge Sachanlagen</act:name>
+ <act:id type="guid">b0ca0af06fe985b9af2b3a328cbcb8f6</act:id>
+ <act:type>INCOME</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
<act:code>4855</act:code>
- <act:description>Restbuchwert bei Buchgewinn)</act:description>
+ <act:description>(Restbuchwert bei Buchgewinn)</act:description>
<act:slots>
<slot>
<slot:key>placeholder</slot:key>
@@ -3883,17 +14721,86 @@
<slot:value type="string"></slot:value>
</slot>
</act:slots>
- <act:parent type="guid">d80de8a6b208d833074b1392af4846dc</act:parent>
+ <act:parent type="guid">4c0c1557fe54e71d7ed717587a0c0b4d</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Grundstückserträge</act:name>
- <act:id type="new">8f83179a6a19694a318d8b4a59c97e66</act:id>
+ <act:name>Anlagenabgänge immaterielle Vermögensgegenstände</act:name>
+ <act:id type="guid">cc5715037741cb6dc51352b19dbe69a7</act:id>
<act:type>INCOME</act:type>
<act:commodity>
<cmdty:space>ISO4217</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
+ <act:code>4856</act:code>
+ <act:description>(Restbuchwert bei Buchgewinn)</act:description>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">4c0c1557fe54e71d7ed717587a0c0b4d</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Abgänge Finanzanlagen</act:name>
+ <act:id type="guid">79a6e4c3b6bbc8e951227fdc765ff3d2</act:id>
+ <act:type>INCOME</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>4857</act:code>
+ <act:description>(Restbuchwert bei Buchgewinn)</act:description>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">4c0c1557fe54e71d7ed717587a0c0b4d</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Anlagenabgänge Finanzanlagen 100 %/50 % steuerfrei</act:name>
+ <act:id type="guid">4ff5c68097d5dca493410b9f9e91e0a5</act:id>
+ <act:type>INCOME</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>4858</act:code>
+ <act:description>(Restbuchwert bei Buchgewinn)</act:description>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">4c0c1557fe54e71d7ed717587a0c0b4d</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Grundstückserträge</act:name>
+ <act:id type="guid">0afa02ca897c6342a43cd48530ebc9a2</act:id>
+ <act:type>INCOME</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
<act:code>4860</act:code>
<act:slots>
<slot>
@@ -3905,18 +14812,552 @@
<slot:value type="string"></slot:value>
</slot>
</act:slots>
- <act:parent type="guid">d80de8a6b208d833074b1392af4846dc</act:parent>
+ <act:parent type="guid">4c0c1557fe54e71d7ed717587a0c0b4d</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Sachbezüge 7% USt</act:name>
- <act:id type="new">e6eae229141608c126281a08a1c5a36b</act:id>
+ <act:name>Erträge aus Abgang von Gegenständen des Anlagevermögens</act:name>
+ <act:id type="guid">cfcf22fb1f5799185dfefe0aedb70731</act:id>
<act:type>INCOME</act:type>
<act:commodity>
<cmdty:space>ISO4217</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
+ <act:code>4900</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">4c0c1557fe54e71d7ed717587a0c0b4d</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Erträge aus der Veräußerung von Anteilen an Kapitalgesellschaften 100 %/50 % steuerfrei</act:name>
+ <act:id type="guid">067a8bc5bcd8e4408af8f2e0084a5b6c</act:id>
+ <act:type>INCOME</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>4901</act:code>
+ <act:description>(inländische Kap.Ges.)</act:description>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">4c0c1557fe54e71d7ed717587a0c0b4d</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Erträge aus dem Abgang von Gegenständen des Umlaufvermögens außer Vorräten</act:name>
+ <act:id type="guid">2896afa7271c5789fa76ac774c350945</act:id>
+ <act:type>INCOME</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>4905</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">4c0c1557fe54e71d7ed717587a0c0b4d</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Erträge aus dem Abgang von Gegenständen des Umlaufvermögens (außer Vorräten) 100%/50% steuerfrei</act:name>
+ <act:id type="guid">db28a883cca787be8a51b0f13d7dacdc</act:id>
+ <act:type>INCOME</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>4906</act:code>
+ <act:description>(inländische Kap.Ges.)</act:description>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">4c0c1557fe54e71d7ed717587a0c0b4d</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Erträge aus Zuschreibungen des Sachanlagevermögen</act:name>
+ <act:id type="guid">9ca31006b52acf3cd94e95b17d18d65a</act:id>
+ <act:type>INCOME</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>4910</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">4c0c1557fe54e71d7ed717587a0c0b4d</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Erträge aus Zuschreibungen des immateriellen Anlagevermög.</act:name>
+ <act:id type="guid">906c7b87b05fcebfcdc0ba98ad50fe7c</act:id>
+ <act:type>INCOME</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>4911</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">4c0c1557fe54e71d7ed717587a0c0b4d</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Erträge aus Zuschreibungen des Finanzanlagevermögens</act:name>
+ <act:id type="guid">4bd1c6105e8628d663e441523c36f220</act:id>
+ <act:type>INCOME</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>4912</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">4c0c1557fe54e71d7ed717587a0c0b4d</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Erträge aus Zuschreibungen des Finanzanlagevermögens 100 %/50 % steuerfrei</act:name>
+ <act:id type="guid">e0f039f62c11d45e65772e44d31cad97</act:id>
+ <act:type>INCOME</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>4913</act:code>
+ <act:description>(inländische Kap.Ges.)</act:description>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">4c0c1557fe54e71d7ed717587a0c0b4d</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Erträge aus Zuschreibungen des anderen Anlagevermögens 100 %/50 % steuerfrei</act:name>
+ <act:id type="guid">cd2a7f93bd69dc46f7b43211b708a787</act:id>
+ <act:type>INCOME</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>4914</act:code>
+ <act:description>(inlndische Kap.Ges.)</act:description>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">4c0c1557fe54e71d7ed717587a0c0b4d</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Erträge aus Zuschreibungen des Umlaufvermögens außer Vorräten</act:name>
+ <act:id type="guid">a613d93b452d3857ff2be92d6cde8d4d</act:id>
+ <act:type>INCOME</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>4915</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">4c0c1557fe54e71d7ed717587a0c0b4d</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Erträge aus Zuschreibungen des Umlaufvermögens 100 % /50 % steuerfrei</act:name>
+ <act:id type="guid">820f92ae188630d7901850bb2a974ead</act:id>
+ <act:type>INCOME</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>4916</act:code>
+ <act:description>(inlndische Kap.Ges.)</act:description>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">4c0c1557fe54e71d7ed717587a0c0b4d</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Erträge aus der Herabsetzung der Pauschalwertberichtigung zu Forderungen</act:name>
+ <act:id type="guid">351d293bbf741c84635ceab408f83cab</act:id>
+ <act:type>INCOME</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>4920</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">4c0c1557fe54e71d7ed717587a0c0b4d</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Erträge aus der Herabsetzung der Einzelwertberichtigung zu Forderungen</act:name>
+ <act:id type="guid">3b3fdd9656f9e22eff3001dd75fe1001</act:id>
+ <act:type>INCOME</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>4923</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">4c0c1557fe54e71d7ed717587a0c0b4d</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Erträge aus abgeschriebenen Forderungen</act:name>
+ <act:id type="guid">2a15dd4d674014f08c7716c0625d7256</act:id>
+ <act:type>INCOME</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>4925</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">4c0c1557fe54e71d7ed717587a0c0b4d</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Erträge aus der Auflösung von Rückstellungen</act:name>
+ <act:id type="guid">32920624772f6da2e69c70c093b20c2e</act:id>
+ <act:type>INCOME</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>4930</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">4c0c1557fe54e71d7ed717587a0c0b4d</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Erträge aus der steuerlich niedrigeren Bewertung von Rückstellungen</act:name>
+ <act:id type="guid">cdb5674148e656460903ad36c3a6a4b0</act:id>
+ <act:type>INCOME</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>4932</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">4c0c1557fe54e71d7ed717587a0c0b4d</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Erträge aus der steuerlich niedrigeren Bewertung von Verbindlichkeiten</act:name>
+ <act:id type="guid">03b3ecc4f42d4e35b82a8531ae2c62a8</act:id>
+ <act:type>INCOME</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>4933</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">4c0c1557fe54e71d7ed717587a0c0b4d</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Erträge aus der Auflösung von Sonderposten mit Rücklageanteil (Existenzgründerrücklage)</act:name>
+ <act:id type="guid">e101e1665b3945c348c4a6fd59a2c050</act:id>
+ <act:type>INCOME</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>4934</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">4c0c1557fe54e71d7ed717587a0c0b4d</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Erträge aus der Auflösung von Sonderposten mit Rücklageanteil (steuerfreie Rücklagen)</act:name>
+ <act:id type="guid">ab6f5763a04a70d07f53912b47e012f5</act:id>
+ <act:type>INCOME</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>4935</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">4c0c1557fe54e71d7ed717587a0c0b4d</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Erträge aus der Auflösung von Sonderposten mit Rücklageanteil (Ansparabschreibungen)</act:name>
+ <act:id type="guid">0b9b0dad1257761a9fd8506854525490</act:id>
+ <act:type>INCOME</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>4936</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">4c0c1557fe54e71d7ed717587a0c0b4d</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Erträge aus der Auflösung von Sonderposten mit Rücklageanteil (Sonderabschreibungen)</act:name>
+ <act:id type="guid">ec1c9792a4d94b057a7ce0977a79bc30</act:id>
+ <act:type>INCOME</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>4937</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">4c0c1557fe54e71d7ed717587a0c0b4d</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Ertärge aus der Auflösung von Sonderposten mit Rücklageanteil (aus der Währungsumstellung auf den Euro)</act:name>
+ <act:id type="guid">eaeae472049fad366c28d8f3597486de</act:id>
+ <act:type>INCOME</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>4938</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">4c0c1557fe54e71d7ed717587a0c0b4d</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Erträge aus der Auflösung von Sonderposten mit Rücklageanteil nach 52 Abs. 16 EStG</act:name>
+ <act:id type="guid">4d0b40d8fbaf84d08430ab32ed2e35e5</act:id>
+ <act:type>INCOME</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>4939</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">4c0c1557fe54e71d7ed717587a0c0b4d</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Verrechnete sonstige Sachbezüge (keine Waren)</act:name>
+ <act:id type="guid">dc834c8a95fad9d6e1342c156a5df5c8</act:id>
+ <act:type>INCOME</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>4940</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">4c0c1557fe54e71d7ed717587a0c0b4d</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Sachbezüge 7% USt</act:name>
+ <act:id type="guid">9b1ef28f1ce43d50298d6bb8e90b5606</act:id>
+ <act:type>INCOME</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
<act:code>4941</act:code>
+ <act:description>(Waren)</act:description>
<act:slots>
<slot>
<slot:key>placeholder</slot:key>
@@ -3931,11 +15372,11 @@
<slot:value type="integer">1</slot:value>
</slot>
</act:slots>
- <act:parent type="guid">d80de8a6b208d833074b1392af4846dc</act:parent>
+ <act:parent type="guid">4c0c1557fe54e71d7ed717587a0c0b4d</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Sachbezüge 16% USt</act:name>
- <act:id type="new">9d4f0c385ed8abb016c3f0eefbbe58ee</act:id>
+ <act:name>Sachbezüge 16% USt</act:name>
+ <act:id type="guid">fe11c825876a7d72756e9e755d3c7242</act:id>
<act:type>INCOME</act:type>
<act:commodity>
<cmdty:space>ISO4217</cmdty:space>
@@ -3943,6 +15384,7 @@
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
<act:code>4945</act:code>
+ <act:description>(Waren)</act:description>
<act:slots>
<slot>
<slot:key>placeholder</slot:key>
@@ -3957,17 +15399,107 @@
<slot:value type="integer">1</slot:value>
</slot>
</act:slots>
- <act:parent type="guid">d80de8a6b208d833074b1392af4846dc</act:parent>
+ <act:parent type="guid">4c0c1557fe54e71d7ed717587a0c0b4d</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Versicherungsentschädigungen</act:name>
- <act:id type="new">092475b72f63a304e6d035a89304bf4b</act:id>
+ <act:name>Verrechnete sonstige Sachbezüge</act:name>
+ <act:id type="guid">24fb49d038024435fa2b8a4783a43c54</act:id>
<act:type>INCOME</act:type>
<act:commodity>
<cmdty:space>ISO4217</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
+ <act:code>4946</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">4c0c1557fe54e71d7ed717587a0c0b4d</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Verrechnete sonstige Sachbezüge 16% USt</act:name>
+ <act:id type="guid">21e5fefc1bb5d4e1b82a6c9eb1901f47</act:id>
+ <act:type>INCOME</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>4947</act:code>
+ <act:description>(z.B. Kfz-Gestellung)</act:description>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">4c0c1557fe54e71d7ed717587a0c0b4d</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Verrechnete sonstige Sachbezüge ohne Umsatzsteuer</act:name>
+ <act:id type="guid">60554bba92a99e140fa842c54b7c75f5</act:id>
+ <act:type>INCOME</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>4949</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">4c0c1557fe54e71d7ed717587a0c0b4d</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Periodenfremde Erträge</act:name>
+ <act:id type="guid">c3b1ce76d3c2dfecc9ff62959bee117c</act:id>
+ <act:type>INCOME</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>4960</act:code>
+ <act:description>(soweit nicht außerordentlich)</act:description>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">4c0c1557fe54e71d7ed717587a0c0b4d</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Versicherungsentschädigungen</act:name>
+ <act:id type="guid">0cbbda72c8bf044330d0c777172ff62e</act:id>
+ <act:type>INCOME</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
<act:code>4970</act:code>
<act:slots>
<slot>
@@ -3979,11 +15511,11 @@
<slot:value type="string"></slot:value>
</slot>
</act:slots>
- <act:parent type="guid">d80de8a6b208d833074b1392af4846dc</act:parent>
+ <act:parent type="guid">4c0c1557fe54e71d7ed717587a0c0b4d</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Investitionszuschüsse</act:name>
- <act:id type="new">34efbdd4bc3edd88e562b222f7c82ac8</act:id>
+ <act:name>Investitionszuschüsse</act:name>
+ <act:id type="guid">8a1fa938cf082bad850ee1193c3a26e1</act:id>
<act:type>INCOME</act:type>
<act:commodity>
<cmdty:space>ISO4217</cmdty:space>
@@ -4002,11 +15534,11 @@
<slot:value type="string"></slot:value>
</slot>
</act:slots>
- <act:parent type="guid">d80de8a6b208d833074b1392af4846dc</act:parent>
+ <act:parent type="guid">4c0c1557fe54e71d7ed717587a0c0b4d</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Investitionszulagen</act:name>
- <act:id type="new">2f29e0b7ebd13f4317c24a40be53db94</act:id>
+ <act:id type="guid">cb14f8a156e65edeb9c4812b0ac4abf7</act:id>
<act:type>INCOME</act:type>
<act:commodity>
<cmdty:space>ISO4217</cmdty:space>
@@ -4025,17 +15557,18 @@
<slot:value type="string"></slot:value>
</slot>
</act:slots>
- <act:parent type="guid">d80de8a6b208d833074b1392af4846dc</act:parent>
+ <act:parent type="guid">4c0c1557fe54e71d7ed717587a0c0b4d</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>9. Erträge aus Beteiligungen</act:name>
- <act:id type="new">cc41d0e983f2567761440d1bbb338d4d</act:id>
+ <act:name>Steuerfreie Erträge aus der Auflösung von Sonderposten mit Rücklageanteil</act:name>
+ <act:id type="guid">16f76172730d229fd1bc89a6b416997a</act:id>
<act:type>INCOME</act:type>
<act:commodity>
<cmdty:space>ISO4217</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
+ <act:code>4981</act:code>
<act:slots>
<slot>
<slot:key>placeholder</slot:key>
@@ -4045,16 +15578,58 @@
<slot:key>notes</slot:key>
<slot:value type="string"></slot:value>
</slot>
+ </act:slots>
+ <act:parent type="guid">4c0c1557fe54e71d7ed717587a0c0b4d</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Sonstige steuerfreie Betriebseinnahmen</act:name>
+ <act:id type="guid">2609bcf613fa8de3e81ab78eb13fb618</act:id>
+ <act:type>INCOME</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>4982</act:code>
+ <act:slots>
<slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">4c0c1557fe54e71d7ed717587a0c0b4d</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name> 9. Erträge aus Beteiligungen</act:name>
+ <act:id type="guid">077d47ff0c858e8c31c31e0203042482</act:id>
+ <act:type>INCOME</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ <slot>
<slot:key>hbci</slot:key>
<slot:value type="frame"/>
</slot>
</act:slots>
- <act:parent type="new">1972cce2e2364f95b2b0bc014502661d</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>- davon aus verbundenen Unternehmen</act:name>
- <act:id type="new">37c1d906489c97e2ce5818f1c0eec9f7</act:id>
+ <act:id type="guid">8bcd67f293fbb107bf8263d34cb6c114</act:id>
<act:type>INCOME</act:type>
<act:commodity>
<cmdty:space>ISO4217</cmdty:space>
@@ -4075,17 +15650,62 @@
<slot:value type="frame"/>
</slot>
</act:slots>
- <act:parent type="guid">cc41d0e983f2567761440d1bbb338d4d</act:parent>
+ <act:parent type="guid">077d47ff0c858e8c31c31e0203042482</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Erträge aus Beteiligungen</act:name>
- <act:id type="new">fd4c5a92695c1e085a15279334296b52</act:id>
+ <act:name>Laufende Erträge aus Anteilen an Kapitalgesellschaften (verbundene Unternehmen) 100 % / 50 % steuerfrei</act:name>
+ <act:id type="guid">a43b996f084945695da967e8d6b25762</act:id>
<act:type>INCOME</act:type>
<act:commodity>
<cmdty:space>ISO4217</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
+ <act:code>7006</act:code>
+ <act:description>inländische Kap.Ges.</act:description>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">8bcd67f293fbb107bf8263d34cb6c114</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Erträge aus Beteiligungen an Finanzverbundenen Unternehmen</act:name>
+ <act:id type="guid">c808f50542b1c01d24831b4c1006e430</act:id>
+ <act:type>INCOME</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>7009</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">8bcd67f293fbb107bf8263d34cb6c114</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Erträge aus Beteiligungen</act:name>
+ <act:id type="guid">c5c52fce955f17d7e01b282e32ca1cb5</act:id>
+ <act:type>INCOME</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
<act:code>7000</act:code>
<act:slots>
<slot>
@@ -4097,17 +15717,19 @@
<slot:value type="string"></slot:value>
</slot>
</act:slots>
- <act:parent type="guid">cc41d0e983f2567761440d1bbb338d4d</act:parent>
+ <act:parent type="guid">077d47ff0c858e8c31c31e0203042482</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>12. Abschreibungen auf Finanzanlagen und auf Wertpapiere des Umlaufvermögens</act:name>
- <act:id type="new">9a1befef778bec82fd3b937f36dab60b</act:id>
- <act:type>EXPENSE</act:type>
+ <act:name>Laufende Erträge aus Anteilen an Kapitalgesellschaften (Beteiligung) 100 %/50 % steuerfrei</act:name>
+ <act:id type="guid">6f4340eb924a95993273332f61742cf3</act:id>
+ <act:type>INCOME</act:type>
<act:commodity>
<cmdty:space>ISO4217</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
+ <act:code>7005</act:code>
+ <act:description>inländische Kap.Ges.</act:description>
<act:slots>
<slot>
<slot:key>placeholder</slot:key>
@@ -4117,17 +15739,81 @@
<slot:key>notes</slot:key>
<slot:value type="string"></slot:value>
</slot>
+ </act:slots>
+ <act:parent type="guid">c5c52fce955f17d7e01b282e32ca1cb5</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Gewinne aus Anteilen an nicht steuerbefreiten inländischen Kapitalgesellschaften § 9 Nr. 2a GewStG</act:name>
+ <act:id type="guid">f9e5c4d024367f304aea7341720bfc91</act:id>
+ <act:type>INCOME</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>7007</act:code>
+ <act:slots>
<slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">c5c52fce955f17d7e01b282e32ca1cb5</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Gewinnanteile aus Mitunternehmerschaften § 9 GewStG</act:name>
+ <act:id type="guid">1017a6b287a4bf3b90c53664437e3681</act:id>
+ <act:type>INCOME</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>7008</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">c5c52fce955f17d7e01b282e32ca1cb5</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>10. Erträge aus anderen Wertpapieren und Ausleihungen des Finanzanlagevermögens</act:name>
+ <act:id type="guid">a4dfbe8fc2ff45d59632ba7d387d5eaa</act:id>
+ <act:type>INCOME</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ <slot>
<slot:key>hbci</slot:key>
<slot:value type="frame"/>
</slot>
</act:slots>
- <act:parent type="new">1972cce2e2364f95b2b0bc014502661d</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>13. Zinsen und ähnliche Aufwendungen</act:name>
- <act:id type="new">520d4fe4b9623c8ada6422c4642bb320</act:id>
- <act:type>EXPENSE</act:type>
+ <act:name>- davon aus verbundenen Unternehmen</act:name>
+ <act:id type="guid">f7d84101e46d2de0acc3394b1ecdf2f7</act:id>
+ <act:type>INCOME</act:type>
<act:commodity>
<cmdty:space>ISO4217</cmdty:space>
<cmdty:id>EUR</cmdty:id>
@@ -4147,17 +15833,19 @@
<slot:value type="frame"/>
</slot>
</act:slots>
- <act:parent type="new">1972cce2e2364f95b2b0bc014502661d</act:parent>
+ <act:parent type="guid">a4dfbe8fc2ff45d59632ba7d387d5eaa</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>- davon an verbundene Unternehmen</act:name>
- <act:id type="new">7c9d3e59c588e9d99b807edb939c036b</act:id>
- <act:type>EXPENSE</act:type>
+ <act:name>Laufende Erträge aus Anteilen Wertpapiean Kapitalgesellschaften (verbundene Unternehmen) 100 %/50 % steuerfrei</act:name>
+ <act:id type="guid">61be2ea07f91e90e0a1684ff9621568c</act:id>
+ <act:type>INCOME</act:type>
<act:commodity>
<cmdty:space>ISO4217</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
+ <act:code>7015</act:code>
+ <act:description>inländische Kap.Ges.</act:description>
<act:slots>
<slot>
<slot:key>placeholder</slot:key>
@@ -4167,23 +15855,131 @@
<slot:key>notes</slot:key>
<slot:value type="string"></slot:value>
</slot>
+ </act:slots>
+ <act:parent type="guid">f7d84101e46d2de0acc3394b1ecdf2f7</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Erträge aus anderen Wertpapieren und Ausleihungen des Finanzanlagevermögens aus Finanzverbundenen Unternehmen</act:name>
+ <act:id type="guid">6bd0dc20b49fcb6e9608e6d5ef832625</act:id>
+ <act:type>INCOME</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>7019</act:code>
+ <act:slots>
<slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">f7d84101e46d2de0acc3394b1ecdf2f7</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Laufende Erträge aus Anteilen Wertpapiere an Kapitalgesellschaften (verbundene Unternehmen) 100 %/50 % steuerfrei</act:name>
+ <act:id type="guid">596662ba9bee82eba0ecc6f3a9f94dac</act:id>
+ <act:type>INCOME</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:description>inländische Kap.Ges.</act:description>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">a4dfbe8fc2ff45d59632ba7d387d5eaa</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Erträge aus anderen Wertpapieren und Ausleihungen des Finanzanlagevermögens</act:name>
+ <act:id type="guid">304af5d5813350397a1032bb86ee866a</act:id>
+ <act:type>INCOME</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>7010</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">a4dfbe8fc2ff45d59632ba7d387d5eaa</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Laufende Erträge aus Anteilen an Kapitalgesellschaften (Finanzanlagevermögen) 100 %/50 % steuerfrei</act:name>
+ <act:id type="guid">c6d83132504544300e60bdb18d14762d</act:id>
+ <act:type>INCOME</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>7014</act:code>
+ <act:description>inländische Kap.Ges.</act:description>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">a4dfbe8fc2ff45d59632ba7d387d5eaa</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>11. sonstige Zinsen und ähnliche Erträge</act:name>
+ <act:id type="guid">f9c832cff024c6324b0712d6abfb61dc</act:id>
+ <act:type>INCOME</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ <slot>
<slot:key>hbci</slot:key>
<slot:value type="frame"/>
</slot>
</act:slots>
- <act:parent type="guid">520d4fe4b9623c8ada6422c4642bb320</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Zinsen und ähnliche Aufwendungen</act:name>
- <act:id type="new">1d672a0373208a45bfa8dc2d0e108eaa</act:id>
- <act:type>EXPENSE</act:type>
+ <act:name>- davon aus verbundenen Unternehmen</act:name>
+ <act:id type="guid">59da6822833517f51e97d993249a13a8</act:id>
+ <act:type>INCOME</act:type>
<act:commodity>
<cmdty:space>ISO4217</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:code>7300</act:code>
<act:slots>
<slot>
<slot:key>placeholder</slot:key>
@@ -4193,19 +15989,24 @@
<slot:key>notes</slot:key>
<slot:value type="string"></slot:value>
</slot>
+ <slot>
+ <slot:key>hbci</slot:key>
+ <slot:value type="frame"/>
+ </slot>
</act:slots>
- <act:parent type="guid">520d4fe4b9623c8ada6422c4642bb320</act:parent>
+ <act:parent type="guid">f9c832cff024c6324b0712d6abfb61dc</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Zinsaufwendungen für kurzfristige Verbindlichkeiten</act:name>
- <act:id type="new">e96752ddcffd9da9b9ce96a1129debba</act:id>
- <act:type>EXPENSE</act:type>
+ <act:name>Laufende Erträge aus Anteilen an Kapitalgesellschaften (verbundene Unternehmen) 100 % / 50% steuerfrei</act:name>
+ <act:id type="guid">4ff4b5d3e106f2e36980c70a240dc7d0</act:id>
+ <act:type>INCOME</act:type>
<act:commodity>
<cmdty:space>ISO4217</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:code>7310</act:code>
+ <act:code>7104</act:code>
+ <act:description>inländische Kap.Ges.</act:description>
<act:slots>
<slot>
<slot:key>placeholder</slot:key>
@@ -4216,19 +16017,18 @@
<slot:value type="string"></slot:value>
</slot>
</act:slots>
- <act:parent type="guid">520d4fe4b9623c8ada6422c4642bb320</act:parent>
+ <act:parent type="guid">59da6822833517f51e97d993249a13a8</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Zinsaufwendungen für langfristige Verbindlichkeiten</act:name>
- <act:id type="new">22ddb13e3d96d82a55b9400d6c9e908b</act:id>
- <act:type>EXPENSE</act:type>
+ <act:name>Sonstige Zinsen und ähnliche Erträge aus verbundenen Unternehmen</act:name>
+ <act:id type="guid">462e2c97bc903216acf22a7de1e2338e</act:id>
+ <act:type>INCOME</act:type>
<act:commodity>
<cmdty:space>ISO4217</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:code>7320</act:code>
- <act:description>(länger als 1 Jahr)</act:description>
+ <act:code>7109</act:code>
<act:slots>
<slot>
<slot:key>placeholder</slot:key>
@@ -4239,17 +16039,325 @@
<slot:value type="string"></slot:value>
</slot>
</act:slots>
- <act:parent type="guid">520d4fe4b9623c8ada6422c4642bb320</act:parent>
+ <act:parent type="guid">59da6822833517f51e97d993249a13a8</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>14. Ergebnis der gewöhnlichen Geschäftstätigkeit</act:name>
- <act:id type="new">a101fbcc0da3d3bf35a9aea74bd5f4d1</act:id>
- <act:type>EXPENSE</act:type>
+ <act:name>Sonstige Zinserträge aus verbundenen Unternehmen</act:name>
+ <act:id type="guid">67603dc33b0c53c6f63222b24635768a</act:id>
+ <act:type>INCOME</act:type>
<act:commodity>
<cmdty:space>ISO4217</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
+ <act:code>7119</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">59da6822833517f51e97d993249a13a8</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Zinsähnliche Erträge aus verbundenen Unternehmen</act:name>
+ <act:id type="guid">2a7134995417289dec33a5298d9fc977</act:id>
+ <act:type>INCOME</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>7129</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">59da6822833517f51e97d993249a13a8</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Diskonterträge aus verbundenen Unternehmen</act:name>
+ <act:id type="guid">20952264e13371af86eeacc6bdf5241e</act:id>
+ <act:type>INCOME</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>7139</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">59da6822833517f51e97d993249a13a8</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Erträge aus Verlustübernahme und aufgrund einer Gewinngemeinschaft, eines Gewinn- oder Teilgewinnabführungsvertrags erhaltene Gewinne</act:name>
+ <act:id type="guid">383b550427f6939d7ecca7be082dad15</act:id>
+ <act:type>INCOME</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">f9c832cff024c6324b0712d6abfb61dc</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Erträge aus Verlustübernahme</act:name>
+ <act:id type="guid">b70cfe3e5c64e0e944b764d79c84924f</act:id>
+ <act:type>INCOME</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>7190</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">383b550427f6939d7ecca7be082dad15</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Erhaltene Gewinne aufgrund einer Gewinngemeinschaft</act:name>
+ <act:id type="guid">f2a9f864948a27850464c92790212ea5</act:id>
+ <act:type>INCOME</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>7192</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">383b550427f6939d7ecca7be082dad15</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Erhaltene Gewinne aufgrund eines Gewinn- oder Teilgewinnabführungsvertrags</act:name>
+ <act:id type="guid">76ebf00bb502361d6e0727cabac17d04</act:id>
+ <act:type>INCOME</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>7194</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">383b550427f6939d7ecca7be082dad15</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Sonstige Zinsen und ähnliche Erträge</act:name>
+ <act:id type="guid">094e09462e1b0d687aa5beeb3e52e6af</act:id>
+ <act:type>INCOME</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>7100</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">f9c832cff024c6324b0712d6abfb61dc</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Laufende Erträge aus Anteilen an Kapitalgesellschaften (Umlaufvermögen) 100 %/50 % steuerfrei</act:name>
+ <act:id type="guid">191a93226051afcf7c4a7ba261fa4616</act:id>
+ <act:type>INCOME</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>7103</act:code>
+ <act:description>inländische Kap.Ges.</act:description>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">094e09462e1b0d687aa5beeb3e52e6af</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Zinserträge § 233a AO</act:name>
+ <act:id type="guid">b4c535754373cb533897ef30985453b5</act:id>
+ <act:type>INCOME</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>7105</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">094e09462e1b0d687aa5beeb3e52e6af</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Zinserträge § 233a AO Sonderfall Anlage A KSt</act:name>
+ <act:id type="guid">048c7297f319b8c96f968b78b5fca06b</act:id>
+ <act:type>INCOME</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>7106</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">094e09462e1b0d687aa5beeb3e52e6af</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Sonstige Zinserträge</act:name>
+ <act:id type="guid">fba59e1f43118ec0dab8a241b83109cd</act:id>
+ <act:type>INCOME</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>7110</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">094e09462e1b0d687aa5beeb3e52e6af</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Zinsähnliche Erträge</act:name>
+ <act:id type="guid">56c34840c930b9d7ff09e0495b3b89f9</act:id>
+ <act:type>INCOME</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>7120</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">094e09462e1b0d687aa5beeb3e52e6af</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Diskonterträge</act:name>
+ <act:id type="guid">d8d32982457ee14f7130a5c30de274c4</act:id>
+ <act:type>INCOME</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>7130</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">094e09462e1b0d687aa5beeb3e52e6af</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>14. Ergebnis der gewöhnlichen Geschäftstätigkeit</act:name>
+ <act:id type="guid">1ab3ebac105bdb8cee9a1c002629523a</act:id>
+ <act:type>INCOME</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
<act:description>Achtung Summenzeile 1-13</act:description>
<act:slots>
<slot>
@@ -4265,12 +16373,11 @@
<slot:value type="frame"/>
</slot>
</act:slots>
- <act:parent type="new">1972cce2e2364f95b2b0bc014502661d</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>16. außerordentliche Aufwendungen</act:name>
- <act:id type="new">ce3abd25c0ae03429d0c752e20fa4100</act:id>
- <act:type>EXPENSE</act:type>
+ <act:name>15. außerordentliche Erträge</act:name>
+ <act:id type="guid">7c2d0fdbe09af95d2a055c399fafea81</act:id>
+ <act:type>INCOME</act:type>
<act:commodity>
<cmdty:space>ISO4217</cmdty:space>
<cmdty:id>EUR</cmdty:id>
@@ -4290,18 +16397,17 @@
<slot:value type="frame"/>
</slot>
</act:slots>
- <act:parent type="new">1972cce2e2364f95b2b0bc014502661d</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Außerordentliche Aufwendungen</act:name>
- <act:id type="new">330c6fd85eac1366ffd1a048565f145f</act:id>
- <act:type>EXPENSE</act:type>
+ <act:name>Außerordentliche Erträge</act:name>
+ <act:id type="guid">3304df4516d13eb81a9926d96019e1c4</act:id>
+ <act:type>INCOME</act:type>
<act:commodity>
<cmdty:space>ISO4217</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:code>7500</act:code>
+ <act:code>7400</act:code>
<act:slots>
<slot>
<slot:key>placeholder</slot:key>
@@ -4316,17 +16422,61 @@
<slot:value type="integer">1</slot:value>
</slot>
</act:slots>
- <act:parent type="guid">ce3abd25c0ae03429d0c752e20fa4100</act:parent>
+ <act:parent type="guid">7c2d0fdbe09af95d2a055c399fafea81</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>17. außerordentliches Ergebnis</act:name>
- <act:id type="new">a6c0198868fe59032c45a2bbf5b0e450</act:id>
- <act:type>EXPENSE</act:type>
+ <act:name>Außerordentliche Erträge finanzwirksam</act:name>
+ <act:id type="guid">c1f8432f4d2965875a64b341b0286855</act:id>
+ <act:type>INCOME</act:type>
<act:commodity>
<cmdty:space>ISO4217</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
+ <act:code>7401</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">3304df4516d13eb81a9926d96019e1c4</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Außerordentliche Erträge nicht finanzwirksam</act:name>
+ <act:id type="guid">021640d2d63e33b9508b08d7d33fc040</act:id>
+ <act:type>INCOME</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>7450</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">3304df4516d13eb81a9926d96019e1c4</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>17. außerordentliches Ergebnis</act:name>
+ <act:id type="guid">e0be57ace7a63d063be520d6e8bf1113</act:id>
+ <act:type>INCOME</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
<act:description>Achtung Summenzeile 15-16</act:description>
<act:slots>
<slot>
@@ -4342,11 +16492,10 @@
<slot:value type="frame"/>
</slot>
</act:slots>
- <act:parent type="new">1972cce2e2364f95b2b0bc014502661d</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>18. Steuern vom Einkommen und vom Ertrag</act:name>
- <act:id type="new">e21495299b1086c8dc31c2bc35097abb</act:id>
+ <act:name> 5. Materialaufwand</act:name>
+ <act:id type="guid">57c64d9217db4ee87cece20a3c08a148</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
<cmdty:space>ISO4217</cmdty:space>
@@ -4356,6 +16505,73 @@
<act:slots>
<slot>
<slot:key>placeholder</slot:key>
+ <slot:value type="string">true</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ <slot>
+ <slot:key>hbci</slot:key>
+ <slot:value type="frame"/>
+ </slot>
+ </act:slots>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name> a) Aufwendungen für Roh-, Hilfs- und Betriebsstoffe und für bezogene Waren</act:name>
+ <act:id type="guid">3cc4cb3a122624f62657777491c1ac38</act:id>
+ <act:type>EXPENSE</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">true</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">57c64d9217db4ee87cece20a3c08a148</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>1. Aufwendungen für Roh-, Hilfs- und Betriebsstoffe und für bezogene Waren</act:name>
+ <act:id type="guid">267105dfd9551fbc6a6f18ce5a252a3c</act:id>
+ <act:type>EXPENSE</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">true</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">3cc4cb3a122624f62657777491c1ac38</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Aufwendungen für Roh-, Hilfs- und Betriebsstoffe und für bezogene Waren</act:name>
+ <act:id type="guid">23bb97c31a1c8832a8b9b65527d5fb90</act:id>
+ <act:type>EXPENSE</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>5000</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
<slot:value type="string">false</slot:value>
</slot>
<slot>
@@ -4367,18 +16583,18 @@
<slot:value type="frame"/>
</slot>
</act:slots>
- <act:parent type="new">1972cce2e2364f95b2b0bc014502661d</act:parent>
+ <act:parent type="guid">267105dfd9551fbc6a6f18ce5a252a3c</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Körperschaftsteuer</act:name>
- <act:id type="new">c1af2797333ccc28ffc1d72503907e6a</act:id>
+ <act:name>Einkauf von Roh-,Hilfs- und Betriebsstoffen</act:name>
+ <act:id type="guid">fab1862f5086e1c76097e33939262fb6</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
<cmdty:space>ISO4217</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:code>7600</act:code>
+ <act:code>5100</act:code>
<act:slots>
<slot>
<slot:key>placeholder</slot:key>
@@ -4389,18 +16605,19 @@
<slot:value type="string"></slot:value>
</slot>
</act:slots>
- <act:parent type="guid">e21495299b1086c8dc31c2bc35097abb</act:parent>
+ <act:parent type="guid">267105dfd9551fbc6a6f18ce5a252a3c</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Solidaritätszuschlag</act:name>
- <act:id type="new">b7a71f394bca842ba60294113be4dd79</act:id>
+ <act:name>Energiestoffe</act:name>
+ <act:id type="guid">24939aa21aee20bf67ebb453bbc62ab8</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
<cmdty:space>ISO4217</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:code>7608</act:code>
+ <act:code>5190</act:code>
+ <act:description>Fertigung</act:description>
<act:slots>
<slot>
<slot:key>placeholder</slot:key>
@@ -4411,21 +16628,42 @@
<slot:value type="string"></slot:value>
</slot>
</act:slots>
- <act:parent type="guid">e21495299b1086c8dc31c2bc35097abb</act:parent>
+ <act:parent type="guid">267105dfd9551fbc6a6f18ce5a252a3c</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Gewerbesteuer</act:name>
- <act:id type="new">a716d9e7a39c1642e0c982d4e198b4f8</act:id>
+ <act:name>2. Wareneingang</act:name>
+ <act:id type="guid">59bf2e65d45938c741124bcadeaec5d7</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
<cmdty:space>ISO4217</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:code>7610</act:code>
<act:slots>
<slot>
<slot:key>placeholder</slot:key>
+ <slot:value type="string">true</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">3cc4cb3a122624f62657777491c1ac38</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Wareneingang</act:name>
+ <act:id type="guid">a36b3a3662decaa8787337688270cdec</act:id>
+ <act:type>EXPENSE</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>5200</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
<slot:value type="string">false</slot:value>
</slot>
<slot>
@@ -4433,18 +16671,18 @@
<slot:value type="string"></slot:value>
</slot>
</act:slots>
- <act:parent type="guid">e21495299b1086c8dc31c2bc35097abb</act:parent>
+ <act:parent type="guid">59bf2e65d45938c741124bcadeaec5d7</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Kapitalertragsteuer 25%</act:name>
- <act:id type="new">6076967c99ae55f557bb5f389aec9afb</act:id>
+ <act:name>Wareneingang 7% Vorsteuer</act:name>
+ <act:id type="guid">b8e4326b7b3abc84f773266ba0180955</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
<cmdty:space>ISO4217</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:code>7630</act:code>
+ <act:code>5300</act:code>
<act:slots>
<slot>
<slot:key>placeholder</slot:key>
@@ -4454,19 +16692,23 @@
<slot:key>notes</slot:key>
<slot:value type="string"></slot:value>
</slot>
+ <slot>
+ <slot:key>tax-related</slot:key>
+ <slot:value type="integer">1</slot:value>
+ </slot>
</act:slots>
- <act:parent type="guid">e21495299b1086c8dc31c2bc35097abb</act:parent>
+ <act:parent type="guid">59bf2e65d45938c741124bcadeaec5d7</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Kapitalertragsteuer 20%</act:name>
- <act:id type="new">a613e8c41bc1dcaf47122f6fd1182f8a</act:id>
+ <act:name>Wareneingang 16% Vorsteuer</act:name>
+ <act:id type="guid">58240effa2e23a34456451ebdbbe2253</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
<cmdty:space>ISO4217</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:code>7632</act:code>
+ <act:code>5400</act:code>
<act:slots>
<slot>
<slot:key>placeholder</slot:key>
@@ -4476,19 +16718,23 @@
<slot:key>notes</slot:key>
<slot:value type="string"></slot:value>
</slot>
+ <slot>
+ <slot:key>tax-related</slot:key>
+ <slot:value type="integer">1</slot:value>
+ </slot>
</act:slots>
- <act:parent type="guid">e21495299b1086c8dc31c2bc35097abb</act:parent>
+ <act:parent type="guid">59bf2e65d45938c741124bcadeaec5d7</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Zinsabschlagsteuer</act:name>
- <act:id type="new">8c5073c1b3eaa6b7fbe093743a883978</act:id>
+ <act:name>lnnergemeinschaftlicher Erwerb 7% Vorsteuer und 7% Umsatzsteuer</act:name>
+ <act:id type="guid">13ea33dfe28c5966314486a65365e804</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
<cmdty:space>ISO4217</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:code>7635</act:code>
+ <act:code>5420</act:code>
<act:slots>
<slot>
<slot:key>placeholder</slot:key>
@@ -4499,17 +16745,18 @@
<slot:value type="string"></slot:value>
</slot>
</act:slots>
- <act:parent type="guid">e21495299b1086c8dc31c2bc35097abb</act:parent>
+ <act:parent type="guid">59bf2e65d45938c741124bcadeaec5d7</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>19. sonstige Steuern</act:name>
- <act:id type="new">f9231cc7c135ecb8cd26e1bfdbfa945f</act:id>
+ <act:name>Innergemeinschaftlicher Erwerb 16% Vorsteuer und 16% Umsatzsteuer</act:name>
+ <act:id type="guid">253eef204d2144b246281d7b75384463</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
<cmdty:space>ISO4217</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
+ <act:code>5425</act:code>
<act:slots>
<slot>
<slot:key>placeholder</slot:key>
@@ -4519,23 +16766,41 @@
<slot:key>notes</slot:key>
<slot:value type="string"></slot:value>
</slot>
+ </act:slots>
+ <act:parent type="guid">59bf2e65d45938c741124bcadeaec5d7</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>lnnergemeinschaftlicher Erwerb ohne Vorsteuerabzug und 7% Umsatzsteuer</act:name>
+ <act:id type="guid">c09d979b33988759f9473bd3bb0d7263</act:id>
+ <act:type>EXPENSE</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>5430</act:code>
+ <act:slots>
<slot>
- <slot:key>hbci</slot:key>
- <slot:value type="frame"/>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
</slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
</act:slots>
- <act:parent type="new">1972cce2e2364f95b2b0bc014502661d</act:parent>
+ <act:parent type="guid">59bf2e65d45938c741124bcadeaec5d7</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Sonstige Steuern</act:name>
- <act:id type="new">83c48056443495fc96a177d5513598ec</act:id>
+ <act:name>lnnergemeinschaftlicher Erwerb ohne Vorsteuerabzug und 16% Umsatzsteuer</act:name>
+ <act:id type="guid">8d5c5548c5258b8cd0a67fdf7b7fa555</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
<cmdty:space>ISO4217</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:code>7650</act:code>
+ <act:code>5435</act:code>
<act:slots>
<slot>
<slot:key>placeholder</slot:key>
@@ -4546,18 +16811,18 @@
<slot:value type="string"></slot:value>
</slot>
</act:slots>
- <act:parent type="guid">f9231cc7c135ecb8cd26e1bfdbfa945f</act:parent>
+ <act:parent type="guid">59bf2e65d45938c741124bcadeaec5d7</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Grundsteuer</act:name>
- <act:id type="new">99fa7f6839501878a2e992c88f8a2c54</act:id>
+ <act:name>Innergemeinschaftlicher Erwerb von Neufahrzeugen von Lieferanten ohne UStID 16% Vorsteuer und 16% Umsatzsteuer</act:name>
+ <act:id type="guid">4179a7eda45302f30da1ce7808e5463c</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
<cmdty:space>ISO4217</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:code>7680</act:code>
+ <act:code>5440</act:code>
<act:slots>
<slot>
<slot:key>placeholder</slot:key>
@@ -4568,18 +16833,19 @@
<slot:value type="string"></slot:value>
</slot>
</act:slots>
- <act:parent type="guid">f9231cc7c135ecb8cd26e1bfdbfa945f</act:parent>
+ <act:parent type="guid">59bf2e65d45938c741124bcadeaec5d7</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Kfz-Steuer</act:name>
- <act:id type="new">2e1f0ef22d5dc9d69a80abb6dcb6ca58</act:id>
+ <act:name>Wareneingang 5% Vorsteuer</act:name>
+ <act:id type="guid">dbd9ab580fa1fb60a45c477e3b7fa0f1</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
<cmdty:space>ISO4217</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:code>7685</act:code>
+ <act:code>5500</act:code>
+ <act:description>Landw. Durchschnitt?</act:description>
<act:slots>
<slot>
<slot:key>placeholder</slot:key>
@@ -4590,17 +16856,19 @@
<slot:value type="string"></slot:value>
</slot>
</act:slots>
- <act:parent type="guid">f9231cc7c135ecb8cd26e1bfdbfa945f</act:parent>
+ <act:parent type="guid">59bf2e65d45938c741124bcadeaec5d7</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>5. Materialaufwand</act:name>
- <act:id type="new">dde83a097fa39d01adbaf2d69b16a838</act:id>
+ <act:name>Wareneingang 9% Vorsteuer</act:name>
+ <act:id type="guid">17800e5d4b8d653b38b86270b8d1c63a</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
<cmdty:space>ISO4217</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
+ <act:code>5530</act:code>
+ <act:description>Landw. Durchschnitt?</act:description>
<act:slots>
<slot>
<slot:key>placeholder</slot:key>
@@ -4610,22 +16878,41 @@
<slot:key>notes</slot:key>
<slot:value type="string"></slot:value>
</slot>
+ </act:slots>
+ <act:parent type="guid">59bf2e65d45938c741124bcadeaec5d7</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Steuerfreier innergemeinschaftlicher Erwerb</act:name>
+ <act:id type="guid">579814af34b2411b7ab94e395ea58257</act:id>
+ <act:type>EXPENSE</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>5550</act:code>
+ <act:slots>
<slot>
- <slot:key>hbci</slot:key>
- <slot:value type="frame"/>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
</slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
</act:slots>
- <act:parent type="new">1972cce2e2364f95b2b0bc014502661d</act:parent>
+ <act:parent type="guid">59bf2e65d45938c741124bcadeaec5d7</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>a) Aufwendungen für Roh-, Hilfs- und Betriebsstoffe und für bezogene Waren</act:name>
- <act:id type="new">6f878213f027dcb1c833c4e2f8f31851</act:id>
+ <act:name>Steuerfreie Einfuhren</act:name>
+ <act:id type="guid">2404c0f4f5d8b20708d4ad38b66337d0</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
<cmdty:space>ISO4217</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
+ <act:code>5559</act:code>
<act:slots>
<slot>
<slot:key>placeholder</slot:key>
@@ -4635,23 +16922,41 @@
<slot:key>notes</slot:key>
<slot:value type="string"></slot:value>
</slot>
+ </act:slots>
+ <act:parent type="guid">59bf2e65d45938c741124bcadeaec5d7</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Waren aus einem Umsatzsteuerlager, 13a UStG 7% Vorsteuer und 7% Umsatzsteuer</act:name>
+ <act:id type="guid">eb471a7842288bc20eaf44798a207f1f</act:id>
+ <act:type>EXPENSE</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>5560</act:code>
+ <act:slots>
<slot>
- <slot:key>hbci</slot:key>
- <slot:value type="frame"/>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
</slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
</act:slots>
- <act:parent type="guid">dde83a097fa39d01adbaf2d69b16a838</act:parent>
+ <act:parent type="guid">59bf2e65d45938c741124bcadeaec5d7</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Einkauf von Roh-,Hilfs- und Betriebsstoffen</act:name>
- <act:id type="new">bd457154d1f7700a027e562062b16004</act:id>
+ <act:name>Waren aus einem Umsatzsteuerlager, 13a UStG 16% Vorsteuer und 16% Umsatzsteuer</act:name>
+ <act:id type="guid">ee4fbeca33ba890c7d9f0530aac81998</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
<cmdty:space>ISO4217</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:code>5100</act:code>
+ <act:code>5565</act:code>
<act:slots>
<slot>
<slot:key>placeholder</slot:key>
@@ -4662,18 +16967,17 @@
<slot:value type="string"></slot:value>
</slot>
</act:slots>
- <act:parent type="guid">6f878213f027dcb1c833c4e2f8f31851</act:parent>
+ <act:parent type="guid">59bf2e65d45938c741124bcadeaec5d7</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Wareneingang 7% Vorsteuer</act:name>
- <act:id type="new">c4472c4b08c7c8496eba89f38cf69f7f</act:id>
+ <act:name>3. Statistische Konten EÜR</act:name>
+ <act:id type="guid">fc97ca612c23df95481f1a141efa72ef</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
<cmdty:space>ISO4217</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:code>5300</act:code>
<act:slots>
<slot>
<slot:key>placeholder</slot:key>
@@ -4683,23 +16987,41 @@
<slot:key>notes</slot:key>
<slot:value type="string"></slot:value>
</slot>
+ </act:slots>
+ <act:parent type="guid">3cc4cb3a122624f62657777491c1ac38</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Statistisches Konto Wareneinkauf zum allgemeinen Umsatzsteuersatz (EÜR)</act:name>
+ <act:id type="guid">ec7e6935950ee540e9c37424c888d9d4</act:id>
+ <act:type>EXPENSE</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>5580</act:code>
+ <act:slots>
<slot>
- <slot:key>tax-related</slot:key>
- <slot:value type="integer">1</slot:value>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
</slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
</act:slots>
- <act:parent type="guid">6f878213f027dcb1c833c4e2f8f31851</act:parent>
+ <act:parent type="guid">fc97ca612c23df95481f1a141efa72ef</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Wareneingang 16% Vorsteuer</act:name>
- <act:id type="new">8070e5c7a657ce882769bbb53ac5b5e6</act:id>
+ <act:name>Statistisches Konto Wareneinkauf zum ermäßigten Umsatzsteuersatz (EÜR)</act:name>
+ <act:id type="guid">2f469e89208fa977da21582f859f48fe</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
<cmdty:space>ISO4217</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:code>5400</act:code>
+ <act:code>5581</act:code>
<act:slots>
<slot>
<slot:key>placeholder</slot:key>
@@ -4709,22 +17031,547 @@
<slot:key>notes</slot:key>
<slot:value type="string"></slot:value>
</slot>
+ </act:slots>
+ <act:parent type="guid">fc97ca612c23df95481f1a141efa72ef</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Statistisches Konto Wareneinkauf ohne Vorsteuerabzug (EÜR)</act:name>
+ <act:id type="guid">8b53ea5443d1b50d9f0dcaf48735988f</act:id>
+ <act:type>EXPENSE</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>5582</act:code>
+ <act:slots>
<slot>
- <slot:key>tax-related</slot:key>
- <slot:value type="integer">1</slot:value>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
</slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
</act:slots>
- <act:parent type="guid">6f878213f027dcb1c833c4e2f8f31851</act:parent>
+ <act:parent type="guid">fc97ca612c23df95481f1a141efa72ef</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Bestandsveränderungen</act:name>
- <act:id type="new">a3cb197067c1be0470039404965d9485</act:id>
+ <act:name>Gegenkonto 5580-5582 bei Aufteilung des Wareneinkaufs nach Steuersätzen (EÜR)</act:name>
+ <act:id type="guid">60b03731aab04de360cc8053bac5b834</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
<cmdty:space>ISO4217</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
+ <act:code>5589</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">fc97ca612c23df95481f1a141efa72ef</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Nicht abziehbare Vorsteuer</act:name>
+ <act:id type="guid">c8b4e4c777e6650af27bbed454f912aa</act:id>
+ <act:type>EXPENSE</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>5600</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">fc97ca612c23df95481f1a141efa72ef</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Nicht abziehbare Vorsteuer 7%</act:name>
+ <act:id type="guid">72418055ea860195954078a93ecafa54</act:id>
+ <act:type>EXPENSE</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>5610</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">c8b4e4c777e6650af27bbed454f912aa</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Nicht abziehbare Vorsteuer 16%</act:name>
+ <act:id type="guid">84625bed3f700e014810140e8b2142ef</act:id>
+ <act:type>EXPENSE</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>5650</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">c8b4e4c777e6650af27bbed454f912aa</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Nachlässe</act:name>
+ <act:id type="guid">af24e50ccea7ed9d9b7ec2c1c3351487</act:id>
+ <act:type>EXPENSE</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>5700</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">fc97ca612c23df95481f1a141efa72ef</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Nachlässe 7% Vorsteuer</act:name>
+ <act:id type="guid">71c6b4dbefb067f9ac3f7e04fe47d9d3</act:id>
+ <act:type>EXPENSE</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>5710</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">af24e50ccea7ed9d9b7ec2c1c3351487</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Nachlässe 16% Vorsteuer</act:name>
+ <act:id type="guid">eeae7d9a0a3c5b4bfec2ff0c68d2615d</act:id>
+ <act:type>EXPENSE</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>5720</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">af24e50ccea7ed9d9b7ec2c1c3351487</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Nachlässe aus innergemeinschaftlichem Erwerb 7% Vorsteuer/USt</act:name>
+ <act:id type="guid">675c2b002fcccf3d732ff6a10c7b0c04</act:id>
+ <act:type>EXPENSE</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>5724</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">af24e50ccea7ed9d9b7ec2c1c3351487</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Nachlässe aus innergemeinschaftlichem Erwerb 16% Vorsteuer/USt</act:name>
+ <act:id type="guid">d4e2fd6eff61c73328273c02c860dc46</act:id>
+ <act:type>EXPENSE</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>5725</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">af24e50ccea7ed9d9b7ec2c1c3351487</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Nachlsse aus innergemeinschaftlichem Erwerb 15% Vorsteuer/USt</act:name>
+ <act:id type="guid">0553154a78edda73119732cca870d91d</act:id>
+ <act:type>EXPENSE</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>5727</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">af24e50ccea7ed9d9b7ec2c1c3351487</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Erhaltene Skonti</act:name>
+ <act:id type="guid">d94cb515db63aaf5eabdae9db2613f43</act:id>
+ <act:type>EXPENSE</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>5730</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">af24e50ccea7ed9d9b7ec2c1c3351487</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Erhaltene Skonti 7% Vorsteuer</act:name>
+ <act:id type="guid">6874342662161d1562602ef29c4a35fe</act:id>
+ <act:type>EXPENSE</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>5731</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">d94cb515db63aaf5eabdae9db2613f43</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Erhaltene Skonti 16% Vorsteuer</act:name>
+ <act:id type="guid">f102ca47edf7326f8f0fc0402924f040</act:id>
+ <act:type>EXPENSE</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>5735</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">d94cb515db63aaf5eabdae9db2613f43</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Erhaltene Boni</act:name>
+ <act:id type="guid">efee14bb9a89c0167140dcf044adbda0</act:id>
+ <act:type>EXPENSE</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>5740</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">af24e50ccea7ed9d9b7ec2c1c3351487</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Erhaltene Boni 7% Vorsteuer</act:name>
+ <act:id type="guid">d1bd33fe663534767006d1bc9dce2071</act:id>
+ <act:type>EXPENSE</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>5750</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">efee14bb9a89c0167140dcf044adbda0</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Erhaltene Boni 16% Vorsteuer</act:name>
+ <act:id type="guid">2ea10f61338e8d8299589485c13dcde7</act:id>
+ <act:type>EXPENSE</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>5760</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">efee14bb9a89c0167140dcf044adbda0</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Erhaltene Rabatte</act:name>
+ <act:id type="guid">7b101af339d563e0dea15a34d46d9926</act:id>
+ <act:type>EXPENSE</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>5770</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">af24e50ccea7ed9d9b7ec2c1c3351487</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Erhaltene Rabatte 7% Vorsteuer</act:name>
+ <act:id type="guid">f5863ae28f94dec303acfb5549de6d86</act:id>
+ <act:type>EXPENSE</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>5780</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">7b101af339d563e0dea15a34d46d9926</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Erhaltene Rabatte 16% Vorsteuer</act:name>
+ <act:id type="guid">b04a4d2c473b980cba8e301fc94101a6</act:id>
+ <act:type>EXPENSE</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>5790</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">7b101af339d563e0dea15a34d46d9926</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Bezugsnebenkosten</act:name>
+ <act:id type="guid">72160c90e5556e1f80b3e57278a68874</act:id>
+ <act:type>EXPENSE</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>5800</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">fc97ca612c23df95481f1a141efa72ef</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Leergut</act:name>
+ <act:id type="guid">566b12547e6e3c01cf3db85e46bf8dee</act:id>
+ <act:type>EXPENSE</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>5820</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">72160c90e5556e1f80b3e57278a68874</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Zölle und Einfuhrabgaben</act:name>
+ <act:id type="guid">498f11cce103101f45a9eb3050262711</act:id>
+ <act:type>EXPENSE</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>5840</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">72160c90e5556e1f80b3e57278a68874</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Verrechnete Stoffkosten</act:name>
+ <act:id type="guid">8019039cf5ee495aea3c4e95d2007b40</act:id>
+ <act:type>EXPENSE</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>5860</act:code>
+ <act:description>Gegenkonto 5000-99</act:description>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">72160c90e5556e1f80b3e57278a68874</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Bestandsveränderungen</act:name>
+ <act:id type="guid">d826f913b7ff16ec6e61a00eb4f6876f</act:id>
+ <act:type>EXPENSE</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
<act:code>5880</act:code>
<act:slots>
<slot>
@@ -4736,11 +17583,11 @@
<slot:value type="string"></slot:value>
</slot>
</act:slots>
- <act:parent type="guid">6f878213f027dcb1c833c4e2f8f31851</act:parent>
+ <act:parent type="guid">fc97ca612c23df95481f1a141efa72ef</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>b) Aufwendungen für bezogene Leistungen</act:name>
- <act:id type="new">9307a9b7ab3259c1f654381d89708328</act:id>
+ <act:name> b) Aufwendungen für bezogene Leistungen</act:name>
+ <act:id type="guid">7862bce521129521ac86d0326f7f8e3c</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
<cmdty:space>ISO4217</cmdty:space>
@@ -4761,11 +17608,32 @@
<slot:value type="frame"/>
</slot>
</act:slots>
- <act:parent type="guid">dde83a097fa39d01adbaf2d69b16a838</act:parent>
+ <act:parent type="guid">57c64d9217db4ee87cece20a3c08a148</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
+ <act:name>1. Fremdleistungen</act:name>
+ <act:id type="guid">62133a447283b07ff0502169b12fbd1c</act:id>
+ <act:type>EXPENSE</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">7862bce521129521ac86d0326f7f8e3c</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
<act:name>Fremdleistungen</act:name>
- <act:id type="new">5d468af0376e5686ba37bfa9f0f690a8</act:id>
+ <act:id type="guid">bc03b40abd6ca34339b974b779da8913</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
<cmdty:space>ISO4217</cmdty:space>
@@ -4787,11 +17655,11 @@
<slot:value type="integer">1</slot:value>
</slot>
</act:slots>
- <act:parent type="guid">9307a9b7ab3259c1f654381d89708328</act:parent>
+ <act:parent type="guid">62133a447283b07ff0502169b12fbd1c</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>6. Personalaufwand</act:name>
- <act:id type="new">0f8c473ff13bbc988812102a58bd46a6</act:id>
+ <act:name>2. Umstäze, für die als Leistungsempfänger die Steuer nach 13b Abs. 2 UStG geschuldet wird</act:name>
+ <act:id type="guid">6a2cb0c78ebe7460483db55b133914ea</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
<cmdty:space>ISO4217</cmdty:space>
@@ -4807,22 +17675,242 @@
<slot:key>notes</slot:key>
<slot:value type="string"></slot:value>
</slot>
+ </act:slots>
+ <act:parent type="guid">7862bce521129521ac86d0326f7f8e3c</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Bauleistungen eines im Inland ansässigen Unternehmers 7% Vorsteuer und 7% Umsatzsteuer</act:name>
+ <act:id type="guid">7b5c739483aa7328a05fc0573144e14c</act:id>
+ <act:type>EXPENSE</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>5910</act:code>
+ <act:slots>
<slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">6a2cb0c78ebe7460483db55b133914ea</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Leistungen eines im Ausland ansässigen Unternehmers 7% Vorsteuer und 7% Umsatzsteuer</act:name>
+ <act:id type="guid">1101d7a222e6d35e940885eb569f6d49</act:id>
+ <act:type>EXPENSE</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>5915</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">6a2cb0c78ebe7460483db55b133914ea</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Bauleistungen eines im Inland ansässigen Unternehmers 16% Vorsteuer und 16% Umsatzsteuer</act:name>
+ <act:id type="guid">81f2b245256d430aa5d700109d8e401c</act:id>
+ <act:type>EXPENSE</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>5920</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">6a2cb0c78ebe7460483db55b133914ea</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Leistungen eines im Ausland ansässigen Unternehmers 16% Vorsteuer und 16% Umsatzsteuer</act:name>
+ <act:id type="guid">0ccccf12bc12434a789e474a90df0f5f</act:id>
+ <act:type>EXPENSE</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>5925</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">6a2cb0c78ebe7460483db55b133914ea</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Bauleistungen eines im Inland ansässigen Unternehmers ohne Vorsteuer und 7% Umsatzsteuer</act:name>
+ <act:id type="guid">844994ce765c501fc87cf436fc170db1</act:id>
+ <act:type>EXPENSE</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>5930</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">6a2cb0c78ebe7460483db55b133914ea</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Leistungen eines im Ausland ansässigen Unternehmers ohne Vorsteuer und 7% Umsatzsteuer</act:name>
+ <act:id type="guid">23bc01f983ff417c33f72bab11eb7a50</act:id>
+ <act:type>EXPENSE</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>5935</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">6a2cb0c78ebe7460483db55b133914ea</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Bauleistungen eines im Inland ansässigen Unternehmers ohne Vorsteuer und 16% Umsatzsteuer</act:name>
+ <act:id type="guid">be19fe61d445ebf0624a22ac1d8b55b9</act:id>
+ <act:type>EXPENSE</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>5940</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">6a2cb0c78ebe7460483db55b133914ea</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Leistungen von ausländischen Unternehmern</act:name>
+ <act:id type="guid">57e14dcbb038a7016aa7918b03ac475a</act:id>
+ <act:type>EXPENSE</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>5941</act:code>
+ <act:description>Nullregelung</act:description>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">6a2cb0c78ebe7460483db55b133914ea</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Leistungen eines im Ausland ansässigen Unternehmers ohne Vorsteuer und 16% Umsatzsteuer</act:name>
+ <act:id type="guid">c36d54c2fbef4995bac8602e3ffec374</act:id>
+ <act:type>EXPENSE</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>5945</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">6a2cb0c78ebe7460483db55b133914ea</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name> 6. Personalaufwand</act:name>
+ <act:id type="guid">6dd2362a27e92ab13554c41721b91795</act:id>
+ <act:type>EXPENSE</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ <slot>
<slot:key>hbci</slot:key>
<slot:value type="frame"/>
</slot>
</act:slots>
- <act:parent type="new">1972cce2e2364f95b2b0bc014502661d</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>a) Löhne und Gehälter</act:name>
- <act:id type="new">0cc823e399fb08d5327640879396e484</act:id>
+ <act:name>a) Löhne und Gehälter</act:name>
+ <act:id type="guid">603fcd641f765110cac07fca1a8d47f1</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
<cmdty:space>ISO4217</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
+ <act:code>6000</act:code>
<act:slots>
<slot>
<slot:key>placeholder</slot:key>
@@ -4837,11 +17925,11 @@
<slot:value type="frame"/>
</slot>
</act:slots>
- <act:parent type="guid">0f8c473ff13bbc988812102a58bd46a6</act:parent>
+ <act:parent type="guid">6dd2362a27e92ab13554c41721b91795</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Löhne</act:name>
- <act:id type="new">56c30e9a99886bac63eebdf7b808988b</act:id>
+ <act:name>Löhne</act:name>
+ <act:id type="guid">021c10a6b50f0249e7497733538a1ea2</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
<cmdty:space>ISO4217</cmdty:space>
@@ -4859,11 +17947,11 @@
<slot:value type="string"></slot:value>
</slot>
</act:slots>
- <act:parent type="guid">0cc823e399fb08d5327640879396e484</act:parent>
+ <act:parent type="guid">603fcd641f765110cac07fca1a8d47f1</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Gehälter</act:name>
- <act:id type="new">f23e809f8245700a6c3e161576b8aca6</act:id>
+ <act:name>Gehälter</act:name>
+ <act:id type="guid">d7762789c469b9ba0c995ecac00fa353</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
<cmdty:space>ISO4217</cmdty:space>
@@ -4881,17 +17969,127 @@
<slot:value type="string"></slot:value>
</slot>
</act:slots>
- <act:parent type="guid">0cc823e399fb08d5327640879396e484</act:parent>
+ <act:parent type="guid">603fcd641f765110cac07fca1a8d47f1</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Pauschale Steuer für Aushilfen</act:name>
- <act:id type="new">f66f9e8f82972abd7594dc33b9606cfb</act:id>
+ <act:name>Geschäftsführergehälter der GmbH-Gesellschafter</act:name>
+ <act:id type="guid">9f7b971d6c9aa930d20d042577f6e7e4</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
<cmdty:space>ISO4217</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
+ <act:code>6024</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">d7762789c469b9ba0c995ecac00fa353</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Tantiemen</act:name>
+ <act:id type="guid">0cd6a3ae4a8ed77a769354fb33501577</act:id>
+ <act:type>EXPENSE</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>6026</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">d7762789c469b9ba0c995ecac00fa353</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Geschäftsführergehälter</act:name>
+ <act:id type="guid">ad4ed94eeec9d1f687680d939a051d7d</act:id>
+ <act:type>EXPENSE</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>6027</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">d7762789c469b9ba0c995ecac00fa353</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Vergütung an angestellte Mitunternehmer 15 EStG</act:name>
+ <act:id type="guid">830b44d416a1a3595da7bbd123cdc3cb</act:id>
+ <act:type>EXPENSE</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>6028</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">d7762789c469b9ba0c995ecac00fa353</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Aushilfslöhne</act:name>
+ <act:id type="guid">174e74baca2359c6cb4786757e78c2f3</act:id>
+ <act:type>EXPENSE</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>6030</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">603fcd641f765110cac07fca1a8d47f1</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Pauschale Steuer für Aushilfen</act:name>
+ <act:id type="guid">c9444e4ed6c85ce7d3c1f2c05ba7289b</act:id>
+ <act:type>EXPENSE</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
<act:code>6040</act:code>
<act:slots>
<slot>
@@ -4903,19 +18101,85 @@
<slot:value type="string"></slot:value>
</slot>
</act:slots>
- <act:parent type="guid">0cc823e399fb08d5327640879396e484</act:parent>
+ <act:parent type="guid">603fcd641f765110cac07fca1a8d47f1</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Pauschale Steuer auf sonstige Bezüge</act:name>
- <act:id type="new">eca9ccbd3767def663bab09e9fac8597</act:id>
+ <act:name>Bedienungsgelder</act:name>
+ <act:id type="guid">90baeba6eeca7dce6dca413ebab12f16</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
<cmdty:space>ISO4217</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
+ <act:code>6045</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">603fcd641f765110cac07fca1a8d47f1</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Ehegattengehalt</act:name>
+ <act:id type="guid">f53a0eb63a528da9759dc38a48ad6f06</act:id>
+ <act:type>EXPENSE</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>6050</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">603fcd641f765110cac07fca1a8d47f1</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Freiwillige soziale Aufwendungen, lohnsteuerpflichtig</act:name>
+ <act:id type="guid">e3f4c5fc49f7e76a617315ac789570f9</act:id>
+ <act:type>EXPENSE</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>6060</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">603fcd641f765110cac07fca1a8d47f1</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Pauschale Steuer auf sonstige Bezüge</act:name>
+ <act:id type="guid">6073cf446665ad695b594825570fd984</act:id>
+ <act:type>EXPENSE</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
<act:code>6069</act:code>
- <act:description>(z.B. Fahrtkostenzuschüsse)</act:description>
+ <act:description>(z.B. Fahrtkostenzuschüsse)</act:description>
<act:slots>
<slot>
<slot:key>placeholder</slot:key>
@@ -4926,17 +18190,62 @@
<slot:value type="string"></slot:value>
</slot>
</act:slots>
- <act:parent type="guid">0cc823e399fb08d5327640879396e484</act:parent>
+ <act:parent type="guid">603fcd641f765110cac07fca1a8d47f1</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Vermögenswirksame Leistungen</act:name>
- <act:id type="new">4ee3233b090a166ce56ddb174c9af7fb</act:id>
+ <act:name>Krankengeldzuschüsse</act:name>
+ <act:id type="guid">a1db1b52125c46452388053d9aaca8f3</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
<cmdty:space>ISO4217</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
+ <act:code>6070</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">603fcd641f765110cac07fca1a8d47f1</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Zuschüsse der Agenturen für Arbeit</act:name>
+ <act:id type="guid">c5ede0a1501fa6d356d43e07b6cc1528</act:id>
+ <act:type>EXPENSE</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>6075</act:code>
+ <act:description>Haben!</act:description>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">603fcd641f765110cac07fca1a8d47f1</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Vermögenswirksame Leistungen</act:name>
+ <act:id type="guid">8c9bad439985859c0ac0f0c59da15d7b</act:id>
+ <act:type>EXPENSE</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
<act:code>6080</act:code>
<act:slots>
<slot>
@@ -4948,17 +18257,18 @@
<slot:value type="string"></slot:value>
</slot>
</act:slots>
- <act:parent type="guid">0cc823e399fb08d5327640879396e484</act:parent>
+ <act:parent type="guid">603fcd641f765110cac07fca1a8d47f1</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>b) soziale Abgaben und Aufw. für Altersversorgung und Unterstützung</act:name>
- <act:id type="new">d286a930ba9eed7bc364b35425aad0a7</act:id>
+ <act:name>Fahrtkostenerstattung Wohnung / Arbeitsstätte</act:name>
+ <act:id type="guid">8a86cb30f0e97e49f768cf03a4425cf7</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
<cmdty:space>ISO4217</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
+ <act:code>6090</act:code>
<act:slots>
<slot>
<slot:key>placeholder</slot:key>
@@ -4968,16 +18278,38 @@
<slot:key>notes</slot:key>
<slot:value type="string"></slot:value>
</slot>
+ </act:slots>
+ <act:parent type="guid">603fcd641f765110cac07fca1a8d47f1</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>b) soziale Abgaben und Aufwendungen für Altersversorgung und Unterstützung</act:name>
+ <act:id type="guid">a943872d0d0623064a3c76ccff77965e</act:id>
+ <act:type>EXPENSE</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>6100</act:code>
+ <act:slots>
<slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ <slot>
<slot:key>hbci</slot:key>
<slot:value type="frame"/>
</slot>
</act:slots>
- <act:parent type="guid">0f8c473ff13bbc988812102a58bd46a6</act:parent>
+ <act:parent type="guid">6dd2362a27e92ab13554c41721b91795</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>- davon für Altersversorgung</act:name>
- <act:id type="new">6267dc63542469e97aab08a0302ceb71</act:id>
+ <act:name>- davon für Altersversorgung</act:name>
+ <act:id type="guid">2906a27180c72875652cef912c773d4e</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
<cmdty:space>ISO4217</cmdty:space>
@@ -4987,7 +18319,7 @@
<act:slots>
<slot>
<slot:key>placeholder</slot:key>
- <slot:value type="string">false</slot:value>
+ <slot:value type="string">true</slot:value>
</slot>
<slot>
<slot:key>notes</slot:key>
@@ -4998,11 +18330,11 @@
<slot:value type="frame"/>
</slot>
</act:slots>
- <act:parent type="guid">d286a930ba9eed7bc364b35425aad0a7</act:parent>
+ <act:parent type="guid">a943872d0d0623064a3c76ccff77965e</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Aufwendungen für Altersversorgung</act:name>
- <act:id type="new">7fd3314e990c4552a8283c8ee5b4a403</act:id>
+ <act:name>Aufwendungen für Altersversorgung</act:name>
+ <act:id type="guid">bd06fb4afa6ea0fe09ea820a59a0213a</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
<cmdty:space>ISO4217</cmdty:space>
@@ -5020,11 +18352,55 @@
<slot:value type="string"></slot:value>
</slot>
</act:slots>
- <act:parent type="guid">6267dc63542469e97aab08a0302ceb71</act:parent>
+ <act:parent type="guid">2906a27180c72875652cef912c773d4e</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
+ <act:name>Pauschale Steuer für Versicherungen</act:name>
+ <act:id type="guid">da3a1376f6f6240594701514868a0465</act:id>
+ <act:type>EXPENSE</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>6147</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">2906a27180c72875652cef912c773d4e</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Aufwendungen für Altersversorgung für Mitunternehmer 15 EStG</act:name>
+ <act:id type="guid">e781f4fa8558d4a1c924f9f54be61a92</act:id>
+ <act:type>EXPENSE</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>6148</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">2906a27180c72875652cef912c773d4e</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
<act:name>Gesetzlich soziale Aufwendungen</act:name>
- <act:id type="new">82511a7cec3a4387888238e5d73bfa19</act:id>
+ <act:id type="guid">6477c35aec1f143e1fb994844d5aba23</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
<cmdty:space>ISO4217</cmdty:space>
@@ -5042,17 +18418,39 @@
<slot:value type="string"></slot:value>
</slot>
</act:slots>
- <act:parent type="guid">d286a930ba9eed7bc364b35425aad0a7</act:parent>
+ <act:parent type="guid">a943872d0d0623064a3c76ccff77965e</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Beiträge zur Berufsgenossenschaft</act:name>
- <act:id type="new">2590b77eb6d595e453fc16bb11fe3983</act:id>
+ <act:name>Gesetzliche soziale Aufwendungen für Mitunternehmer 15 EStG</act:name>
+ <act:id type="guid">ccacd70a1bf655433cff4825c8c6ce85</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
<cmdty:space>ISO4217</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
+ <act:code>6119</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">6477c35aec1f143e1fb994844d5aba23</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Beiträge zur Berufsgenossenschaft</act:name>
+ <act:id type="guid">43a59dbf24e5c90a712a9ffb1a28b6eb</act:id>
+ <act:type>EXPENSE</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
<act:code>6120</act:code>
<act:slots>
<slot>
@@ -5064,11 +18462,11 @@
<slot:value type="string"></slot:value>
</slot>
</act:slots>
- <act:parent type="guid">d286a930ba9eed7bc364b35425aad0a7</act:parent>
+ <act:parent type="guid">a943872d0d0623064a3c76ccff77965e</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Freiwillige soziale Aufwendungen lohnsteuerfrei</act:name>
- <act:id type="new">de30d8ca1ad85304f98783312c9ab978</act:id>
+ <act:id type="guid">0df32f52cf9ff60ee52c801055739122</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
<cmdty:space>ISO4217</cmdty:space>
@@ -5086,11 +18484,11 @@
<slot:value type="string"></slot:value>
</slot>
</act:slots>
- <act:parent type="guid">d286a930ba9eed7bc364b35425aad0a7</act:parent>
+ <act:parent type="guid">a943872d0d0623064a3c76ccff77965e</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Pauschale Steuer auf sonstige Bezüge</act:name>
- <act:id type="new">552b7122491533b4cfb02246faeb924a</act:id>
+ <act:name>Pauschale Steuer auf sonstige Bezüge</act:name>
+ <act:id type="guid">cb29a2fa9d280427c6d10bebd09b9b95</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
<cmdty:space>ISO4217</cmdty:space>
@@ -5109,11 +18507,55 @@
<slot:value type="string"></slot:value>
</slot>
</act:slots>
- <act:parent type="guid">d286a930ba9eed7bc364b35425aad0a7</act:parent>
+ <act:parent type="guid">a943872d0d0623064a3c76ccff77965e</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
+ <act:name>Versorgungskassen</act:name>
+ <act:id type="guid">632f8b67c98fa3dbfd2d65b85b0a5fa7</act:id>
+ <act:type>EXPENSE</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>6150</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">a943872d0d0623064a3c76ccff77965e</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Aufwendungen für Unterstützung</act:name>
+ <act:id type="guid">ff5fec5a91fc012aa2009c3cdaefdad6</act:id>
+ <act:type>EXPENSE</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>6160</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">a943872d0d0623064a3c76ccff77965e</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
<act:name>Sonstige soziale Abgaben</act:name>
- <act:id type="new">678de71ff135a6ca0c7b5ec174903384</act:id>
+ <act:id type="guid">8c74527ab415c791f857c898cc3f3d7d</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
<cmdty:space>ISO4217</cmdty:space>
@@ -5131,11 +18573,11 @@
<slot:value type="string"></slot:value>
</slot>
</act:slots>
- <act:parent type="guid">d286a930ba9eed7bc364b35425aad0a7</act:parent>
+ <act:parent type="guid">a943872d0d0623064a3c76ccff77965e</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>7. Abschreibungen</act:name>
- <act:id type="new">5d2bd5168e0327df99ddeb7956edb945</act:id>
+ <act:name> 7. Abschreibungen</act:name>
+ <act:id type="guid">1b709a262ee2432eed07961dc6a92463</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
<cmdty:space>ISO4217</cmdty:space>
@@ -5156,17 +18598,17 @@
<slot:value type="frame"/>
</slot>
</act:slots>
- <act:parent type="new">1972cce2e2364f95b2b0bc014502661d</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>a) auf immaterielle Vermögensgegenstände des Anlagevermögens und Sachanlagen</act:name>
- <act:id type="new">a825e4a603340bc9021b2ac15847a3d2</act:id>
+ <act:name>a) auf immaterielle Vermögensgegenstände des Anlagevermögens und Sachanlagen</act:name>
+ <act:id type="guid">190d32a7a4ab84dd1b8b1ab0ef80434c</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
<cmdty:space>ISO4217</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
+ <act:description>sowie auf aktivierte Aufwendungen für die Ingangsetzung und Erweiterung des Geschftsbetriebs</act:description>
<act:slots>
<slot>
<slot:key>placeholder</slot:key>
@@ -5181,11 +18623,11 @@
<slot:value type="frame"/>
</slot>
</act:slots>
- <act:parent type="guid">5d2bd5168e0327df99ddeb7956edb945</act:parent>
+ <act:parent type="guid">1b709a262ee2432eed07961dc6a92463</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Abschreibungen auf immaterielle Vermögensgegenstände</act:name>
- <act:id type="new">c70037d9ce65dfff5f11dc42c3057d5f</act:id>
+ <act:name>Abschreibungen auf immaterielle Vermögensgegenstände</act:name>
+ <act:id type="guid">8e1b717f577f8c5207766572a74b82c1</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
<cmdty:space>ISO4217</cmdty:space>
@@ -5203,18 +18645,63 @@
<slot:value type="string"></slot:value>
</slot>
</act:slots>
- <act:parent type="guid">a825e4a603340bc9021b2ac15847a3d2</act:parent>
+ <act:parent type="guid">190d32a7a4ab84dd1b8b1ab0ef80434c</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Abschreibungen auf Sachanlagen</act:name>
- <act:id type="new">e4f7f3d35377fdd8b92df6f1a80f65ce</act:id>
+ <act:name>Abschreibungen auf den Geschäfts- oder Firmenwert</act:name>
+ <act:id type="guid">c5f8db0037ec2e660b0f961a6c1c143b</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
<cmdty:space>ISO4217</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
+ <act:code>6205</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">8e1b717f577f8c5207766572a74b82c1</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Außerplanmäßige Abschreibungen auf immaterielle Vermögensgegenstände</act:name>
+ <act:id type="guid">592db4c9c14a80a8e7456ecd8ec7a955</act:id>
+ <act:type>EXPENSE</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>6210</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">8e1b717f577f8c5207766572a74b82c1</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Abschreibungen auf das Anlagevermögen</act:name>
+ <act:id type="guid">135aeefb7cce9adb6f4b62a86a81385a</act:id>
+ <act:type>EXPENSE</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
<act:code>6220</act:code>
+ <act:description>ohne AfA auf Kfz und Gebäude</act:description>
<act:slots>
<slot>
<slot:key>placeholder</slot:key>
@@ -5225,17 +18712,237 @@
<slot:value type="string"></slot:value>
</slot>
</act:slots>
- <act:parent type="guid">a825e4a603340bc9021b2ac15847a3d2</act:parent>
+ <act:parent type="guid">190d32a7a4ab84dd1b8b1ab0ef80434c</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Sofortabschreibungen geringwertiger Wirtschaftsgüter</act:name>
- <act:id type="new">57217abc1c8a95c066e8f561656276e4</act:id>
+ <act:name>Abschreibungen auf Gebäude</act:name>
+ <act:id type="guid">7e3af2cec1d94fa94875f7e6bb442729</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
<cmdty:space>ISO4217</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
+ <act:code>6221</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">135aeefb7cce9adb6f4b62a86a81385a</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Abschreibungen auf Kfz</act:name>
+ <act:id type="guid">654b2d8fb24b17ce080ac3032a6e1016</act:id>
+ <act:type>EXPENSE</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>6222</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">135aeefb7cce9adb6f4b62a86a81385a</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Außerplanmäßige Abschreibungen auf Sachanlagen</act:name>
+ <act:id type="guid">56c7807be9ebab1f2d13e74698dacbdf</act:id>
+ <act:type>EXPENSE</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>6230</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">135aeefb7cce9adb6f4b62a86a81385a</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Absetzung für außergewöhnliche technische und wirtschaftliche Abnutzung der Gebäude</act:name>
+ <act:id type="guid">df22b1265a781dfa5446d878581784f2</act:id>
+ <act:type>EXPENSE</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>6231</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">135aeefb7cce9adb6f4b62a86a81385a</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Absetzung für außergewöhnliche technische und wirtschaftliche Abnutzung der Kfz</act:name>
+ <act:id type="guid">abffa6612f6f2100d6764848292e935e</act:id>
+ <act:type>EXPENSE</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>6232</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">135aeefb7cce9adb6f4b62a86a81385a</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Absetzung für außergewöhnliche technische und wirtschaftliche Abnutzung sonstiger Wirtschaftsgüter</act:name>
+ <act:id type="guid">3e3300ee8918c238ac986987e1745dc8</act:id>
+ <act:type>EXPENSE</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>6233</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">135aeefb7cce9adb6f4b62a86a81385a</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Abschreibungen auf Sachanlagen aufgrund steuerlicher Sondervorschriften</act:name>
+ <act:id type="guid">6e0ec5b507f0954f6b681bb1e8f31df4</act:id>
+ <act:type>EXPENSE</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>6240</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">135aeefb7cce9adb6f4b62a86a81385a</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Sonderabschreibungen nach 7g Abs. 1 und 2 EStG (ohne Kfz)</act:name>
+ <act:id type="guid">afffbf8ca31e8d9c5a0f876d5201b0b7</act:id>
+ <act:type>EXPENSE</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>6241</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">135aeefb7cce9adb6f4b62a86a81385a</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Sonderabschreibungen nach 7g Abs. 1 und 2 EStG (fr Kfz)</act:name>
+ <act:id type="guid">cc91573a656468e69f74547f7a15729a</act:id>
+ <act:type>EXPENSE</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>6242</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">135aeefb7cce9adb6f4b62a86a81385a</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Kaufleasing</act:name>
+ <act:id type="guid">dde45cfd13d9a9180cb6939be9e71c1a</act:id>
+ <act:type>EXPENSE</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>6250</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">135aeefb7cce9adb6f4b62a86a81385a</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Sofortabschreibungen geringwertiger Wirtschaftsgüter</act:name>
+ <act:id type="guid">a7613509835f15ac7bf195a1d755a8c6</act:id>
+ <act:type>EXPENSE</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
<act:code>6260</act:code>
<act:slots>
<slot>
@@ -5247,17 +18954,18 @@
<slot:value type="string"></slot:value>
</slot>
</act:slots>
- <act:parent type="guid">a825e4a603340bc9021b2ac15847a3d2</act:parent>
+ <act:parent type="guid">190d32a7a4ab84dd1b8b1ab0ef80434c</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>b) auf Vermögensgegenstände des Umlaufvermögens</act:name>
- <act:id type="new">6b6eb77755eae219c7f55b3999006be9</act:id>
+ <act:name>Abschreibungen auf aktivierte geringwertige Wirtschaftsgüter</act:name>
+ <act:id type="guid">c7cd330ea487337fb40ea9b68a88989a</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
<cmdty:space>ISO4217</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
+ <act:code>6262</act:code>
<act:slots>
<slot>
<slot:key>placeholder</slot:key>
@@ -5267,16 +18975,172 @@
<slot:key>notes</slot:key>
<slot:value type="string"></slot:value>
</slot>
+ </act:slots>
+ <act:parent type="guid">a7613509835f15ac7bf195a1d755a8c6</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Außerplanmäßige Abschreibungen auf aktivierte geringwertige Wirtschaftsgüter</act:name>
+ <act:id type="guid">c7b1ce06c9a38ccf3896f3a12112be77</act:id>
+ <act:type>EXPENSE</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>6266</act:code>
+ <act:slots>
<slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">a7613509835f15ac7bf195a1d755a8c6</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Abschreibungen auf Aufwendungen für die Ingangsetzung und Erweiterung des Geschäftsbetriebs</act:name>
+ <act:id type="guid">41b94d771eb348dbb91754ca197fd84d</act:id>
+ <act:type>EXPENSE</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>6268</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">190d32a7a4ab84dd1b8b1ab0ef80434c</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Abschreibungen auf Aufwendungen für die Währungsumstellung auf den Euro</act:name>
+ <act:id type="guid">de598aefa44164bf18998f6e74bcf4a2</act:id>
+ <act:type>EXPENSE</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>6269</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string">Abschreibungen auf Vermögensgegenstnde des Umlaufvermögens, soweit diese die in der Kapitalgesellschaft üblichen Abschreibungen überschreiten </slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">190d32a7a4ab84dd1b8b1ab0ef80434c</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>b) auf Vermögensgegenstände des Umlaufvermögens</act:name>
+ <act:id type="guid">d4c9d630bdd7fffa3a7ab0aa5e69796e</act:id>
+ <act:type>EXPENSE</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ <slot>
<slot:key>hbci</slot:key>
<slot:value type="frame"/>
</slot>
</act:slots>
- <act:parent type="guid">5d2bd5168e0327df99ddeb7956edb945</act:parent>
+ <act:parent type="guid">1b709a262ee2432eed07961dc6a92463</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
+ <act:name>Abschreibung auf Vermögensgegenstände des Umlaufvermögens</act:name>
+ <act:id type="guid">8dc682285b0be36b0b50f9ca20f8d834</act:id>
+ <act:type>EXPENSE</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>6270</act:code>
+ <act:description>soweit unüblich hoch</act:description>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">d4c9d630bdd7fffa3a7ab0aa5e69796e</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Abschreibungen auf Umlaufvermögen, steuerrechtlich bedingt</act:name>
+ <act:id type="guid">8af1fdb5c5c8456eddb0b21f186dfe05</act:id>
+ <act:type>EXPENSE</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>6272</act:code>
+ <act:description>soweit unüblich hoch</act:description>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">8dc682285b0be36b0b50f9ca20f8d834</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Vorwegnahme künftiger Wertschwankungen im Umlaufvermögen</act:name>
+ <act:id type="guid">4bbda87856076d72d065bb74bedf9854</act:id>
+ <act:type>EXPENSE</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>6275</act:code>
+ <act:description>soweit unüblich hoch</act:description>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">8dc682285b0be36b0b50f9ca20f8d834</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
<act:name>Forderungsverluste</act:name>
- <act:id type="new">9dab9d8dbb9496b9c40af2de2116fd37</act:id>
+ <act:id type="guid">9dda452d32d7855339d67cf02698c269</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
<cmdty:space>ISO4217</cmdty:space>
@@ -5284,7 +19148,7 @@
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
<act:code>6280</act:code>
- <act:description>(soweit unüblich hoch)</act:description>
+ <act:description>(soweit unüblich hoch)</act:description>
<act:slots>
<slot>
<slot:key>placeholder</slot:key>
@@ -5295,11 +19159,11 @@
<slot:value type="string"></slot:value>
</slot>
</act:slots>
- <act:parent type="guid">6b6eb77755eae219c7f55b3999006be9</act:parent>
+ <act:parent type="guid">d4c9d630bdd7fffa3a7ab0aa5e69796e</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Forderungsverluste 7% USt</act:name>
- <act:id type="new">6a591839fe449d7eba99adc0041eb5f2</act:id>
+ <act:id type="guid">29b7b2b34b2d36ebd857522c8ec50e73</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
<cmdty:space>ISO4217</cmdty:space>
@@ -5307,6 +19171,7 @@
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
<act:code>6281</act:code>
+ <act:description>soweit unüblich hoch</act:description>
<act:slots>
<slot>
<slot:key>placeholder</slot:key>
@@ -5321,11 +19186,11 @@
<slot:value type="integer">1</slot:value>
</slot>
</act:slots>
- <act:parent type="guid">6b6eb77755eae219c7f55b3999006be9</act:parent>
+ <act:parent type="guid">9dda452d32d7855339d67cf02698c269</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Forderungsverluste 16% USt</act:name>
- <act:id type="new">42e790226695dd2d2fc1fc1998f17be7</act:id>
+ <act:id type="guid">9d80d2a60c495c4598b5e011e4689ac2</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
<cmdty:space>ISO4217</cmdty:space>
@@ -5333,6 +19198,7 @@
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
<act:code>6285</act:code>
+ <act:description>soweit unüblich hoch</act:description>
<act:slots>
<slot>
<slot:key>placeholder</slot:key>
@@ -5347,11 +19213,11 @@
<slot:value type="integer">1</slot:value>
</slot>
</act:slots>
- <act:parent type="guid">6b6eb77755eae219c7f55b3999006be9</act:parent>
+ <act:parent type="guid">9dda452d32d7855339d67cf02698c269</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>8. sonstige betriebliche Aufwendungen</act:name>
- <act:id type="new">d8a0f0bff3389f2ed8e00191d5e5c9b9</act:id>
+ <act:name> 8. sonstige betriebliche Aufwendungen</act:name>
+ <act:id type="guid">cf7f94dcdeb53cd3d602ea87d83aba4e</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
<cmdty:space>ISO4217</cmdty:space>
@@ -5372,18 +19238,16 @@
<slot:value type="frame"/>
</slot>
</act:slots>
- <act:parent type="new">1972cce2e2364f95b2b0bc014502661d</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Sonstige betriebliche Aufwendungen</act:name>
- <act:id type="new">fb0fd8cc48b6eccd57bfaaea87b76403</act:id>
+ <act:name>a) ordentliche betriebliche Aufwendungen</act:name>
+ <act:id type="guid">02bf19f7916e6dc15c403335dd274ccb</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
<cmdty:space>ISO4217</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:code>6300</act:code>
<act:slots>
<slot>
<slot:key>placeholder</slot:key>
@@ -5393,16 +19257,33 @@
<slot:key>notes</slot:key>
<slot:value type="string"></slot:value>
</slot>
+ </act:slots>
+ <act:parent type="guid">cf7f94dcdeb53cd3d602ea87d83aba4e</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>1) Raumkosten</act:name>
+ <act:id type="guid">70f081631b2bf13005c3453c6d235c6a</act:id>
+ <act:type>EXPENSE</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:slots>
<slot>
- <slot:key>tax-related</slot:key>
- <slot:value type="integer">1</slot:value>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">true</slot:value>
</slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
</act:slots>
- <act:parent type="guid">d8a0f0bff3389f2ed8e00191d5e5c9b9</act:parent>
+ <act:parent type="guid">02bf19f7916e6dc15c403335dd274ccb</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Raumkosten</act:name>
- <act:id type="new">492db23254fc8e99164fa2cdee54389e</act:id>
+ <act:id type="guid">ffc06bae39490bb0aea65e8c6a2e125c</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
<cmdty:space>ISO4217</cmdty:space>
@@ -5424,11 +19305,11 @@
<slot:value type="integer">1</slot:value>
</slot>
</act:slots>
- <act:parent type="guid">d8a0f0bff3389f2ed8e00191d5e5c9b9</act:parent>
+ <act:parent type="guid">70f081631b2bf13005c3453c6d235c6a</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Miete</act:name>
- <act:id type="new">82f0bc7848e3a6b90ca3d782723c946d</act:id>
+ <act:id type="guid">1ba24952187bcf28b0d93b19a593754e</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
<cmdty:space>ISO4217</cmdty:space>
@@ -5450,11 +19331,121 @@
<slot:value type="integer">1</slot:value>
</slot>
</act:slots>
- <act:parent type="guid">d8a0f0bff3389f2ed8e00191d5e5c9b9</act:parent>
+ <act:parent type="guid">70f081631b2bf13005c3453c6d235c6a</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
+ <act:name>Gewerbesteuerlich zu berücksichtigende Miete § 8 GewStG </act:name>
+ <act:id type="guid">01f2a8be03958de5b907d173c34bec28</act:id>
+ <act:type>EXPENSE</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>6313</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">1ba24952187bcf28b0d93b19a593754e</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Vergütungen an Mitunternehmer für die mietweise Überlassung ihrer Wirtschaftsgüter § 16 EStG</act:name>
+ <act:id type="guid">d20bde1edb79b7c83b28ba54c57246c3</act:id>
+ <act:type>EXPENSE</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>6314</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">1ba24952187bcf28b0d93b19a593754e</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Pacht</act:name>
+ <act:id type="guid">36fbb1b1ad375d67b895a61dcbe13264</act:id>
+ <act:type>EXPENSE</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>6315</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">70f081631b2bf13005c3453c6d235c6a</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>GewStl. zu berücksichtigende Pacht §8 GewStG</act:name>
+ <act:id type="guid">949f7bbae21f5d906be008d76760b598</act:id>
+ <act:type>EXPENSE</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>6318</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">36fbb1b1ad375d67b895a61dcbe13264</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Vergütungen an Mitunternehmer für die pachtweise Überlassung ihrer Wirtschaftsgüter § 15 EStG</act:name>
+ <act:id type="guid">e122ae549e19b01d85240c7dc0c765ac</act:id>
+ <act:type>EXPENSE</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>6319</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">36fbb1b1ad375d67b895a61dcbe13264</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
<act:name>Heizung</act:name>
- <act:id type="new">ab0dba69526b0ecf9e7c56ed4d63ffef</act:id>
+ <act:id type="guid">d2f7a41bc5988a84c15d409a7a1ac7c4</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
<cmdty:space>ISO4217</cmdty:space>
@@ -5476,11 +19467,33 @@
<slot:value type="integer">1</slot:value>
</slot>
</act:slots>
- <act:parent type="guid">d8a0f0bff3389f2ed8e00191d5e5c9b9</act:parent>
+ <act:parent type="guid">70f081631b2bf13005c3453c6d235c6a</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
+ <act:name>Heizung für Gebäude, die nicht zum Betriebsvermögen gehren</act:name>
+ <act:id type="guid">527bb6498891a7e13159f09bbb9f3911</act:id>
+ <act:type>EXPENSE</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>6323</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">d2f7a41bc5988a84c15d409a7a1ac7c4</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
<act:name>Gas, Strom, Wasser</act:name>
- <act:id type="new">7840eb6863221e08f3e961488348c106</act:id>
+ <act:id type="guid">e1e981175ccf5ca4edcd6adccfeb66d9</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
<cmdty:space>ISO4217</cmdty:space>
@@ -5502,11 +19515,33 @@
<slot:value type="integer">1</slot:value>
</slot>
</act:slots>
- <act:parent type="guid">d8a0f0bff3389f2ed8e00191d5e5c9b9</act:parent>
+ <act:parent type="guid">70f081631b2bf13005c3453c6d235c6a</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
+ <act:name>Gas, Strom, Wasser für Gebäude, die nicht zum Betriebsvermögen gehören</act:name>
+ <act:id type="guid">155b37b50737659f9cb0aa5c8e6920ea</act:id>
+ <act:type>EXPENSE</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>6328</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">e1e981175ccf5ca4edcd6adccfeb66d9</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
<act:name>Reinigung</act:name>
- <act:id type="new">9b153f456d132b3b3018d7dc066b00e7</act:id>
+ <act:id type="guid">bd911169f6c58288a700ad3680953bab</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
<cmdty:space>ISO4217</cmdty:space>
@@ -5528,17 +19563,39 @@
<slot:value type="integer">1</slot:value>
</slot>
</act:slots>
- <act:parent type="guid">d8a0f0bff3389f2ed8e00191d5e5c9b9</act:parent>
+ <act:parent type="guid">70f081631b2bf13005c3453c6d235c6a</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Instandhaltung betrieblicher Räume</act:name>
- <act:id type="new">58bd0aa5af76b41653f0c5d64e00fdd0</act:id>
+ <act:name>Reinigung für Gebäude nicht im BV</act:name>
+ <act:id type="guid">7ec18920ad8ccedc0fe9808505fd8719</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
<cmdty:space>ISO4217</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
+ <act:code>6333</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">bd911169f6c58288a700ad3680953bab</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Instandhaltung betrieblicher Räume</act:name>
+ <act:id type="guid">bba153d5f2ebf6a03242582df4cd0af7</act:id>
+ <act:type>EXPENSE</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
<act:code>6335</act:code>
<act:slots>
<slot>
@@ -5554,17 +19611,39 @@
<slot:value type="integer">1</slot:value>
</slot>
</act:slots>
- <act:parent type="guid">d8a0f0bff3389f2ed8e00191d5e5c9b9</act:parent>
+ <act:parent type="guid">70f081631b2bf13005c3453c6d235c6a</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Abgaben für betrieblich genutzen Grundbesitz</act:name>
- <act:id type="new">a98bc52f0ade50b09318d8da7856a0de</act:id>
+ <act:name>Instandhaltung betrieblicher Räume in Gebäuden, die nicht zum Betriebs- Geschäftsausvermögen gehören</act:name>
+ <act:id type="guid">24489cef074d3d39d8c777d06ef71963</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
<cmdty:space>ISO4217</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
+ <act:code>6338</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">bba153d5f2ebf6a03242582df4cd0af7</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Abgaben für betrieblich genutzen Grundbesitz</act:name>
+ <act:id type="guid">bd23b4e1d0987776bf8b4a2e1cc365f7</act:id>
+ <act:type>EXPENSE</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
<act:code>6340</act:code>
<act:slots>
<slot>
@@ -5580,11 +19659,33 @@
<slot:value type="integer">1</slot:value>
</slot>
</act:slots>
- <act:parent type="guid">d8a0f0bff3389f2ed8e00191d5e5c9b9</act:parent>
+ <act:parent type="guid">70f081631b2bf13005c3453c6d235c6a</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
+ <act:name>Abgaben für Grundbesitz, der nicht zum Betriebsvermögen gehört</act:name>
+ <act:id type="guid">c15beb0dbb42b6b536e98e7ce3c2d71e</act:id>
+ <act:type>EXPENSE</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>6343</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">bd23b4e1d0987776bf8b4a2e1cc365f7</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
<act:name>Sonstige Raumkosten</act:name>
- <act:id type="new">b9427f235bbc3f67d10c8126757d52da</act:id>
+ <act:id type="guid">b1a207f5806c06679e077f8d6880f0b4</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
<cmdty:space>ISO4217</cmdty:space>
@@ -5606,17 +19707,83 @@
<slot:value type="integer">1</slot:value>
</slot>
</act:slots>
- <act:parent type="guid">d8a0f0bff3389f2ed8e00191d5e5c9b9</act:parent>
+ <act:parent type="guid">70f081631b2bf13005c3453c6d235c6a</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Sonstige Grundstücksaufwendungen</act:name>
- <act:id type="new">322e730f71055609581220920b7b2709</act:id>
+ <act:name>Sonstige Raumkosten für Gebäude, die nicht zum Betriebsvermögen gehören</act:name>
+ <act:id type="guid">fd12b420e365aad9a6734309352bed8c</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
<cmdty:space>ISO4217</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
+ <act:code>6346</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">b1a207f5806c06679e077f8d6880f0b4</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Aufwendungen für ein häusliches Arbeitszimmer (abziehbarer Anteil)</act:name>
+ <act:id type="guid">8afd48599e56b6ad92ecbe09c54be7a4</act:id>
+ <act:type>EXPENSE</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>6348</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">70f081631b2bf13005c3453c6d235c6a</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Aufwendungen für ein häusliches Arbeitszimmer (nicht abziehbarer Anteil)</act:name>
+ <act:id type="guid">1889d11a1f022fea768196f1624b8764</act:id>
+ <act:type>EXPENSE</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>6349</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">70f081631b2bf13005c3453c6d235c6a</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Sonstige Grundstücksaufwendungen</act:name>
+ <act:id type="guid">7174a4afb8ae5f4511e62f03412093b2</act:id>
+ <act:type>EXPENSE</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
<act:code>6350</act:code>
<act:slots>
<slot>
@@ -5632,18 +19799,18 @@
<slot:value type="integer">1</slot:value>
</slot>
</act:slots>
- <act:parent type="guid">d8a0f0bff3389f2ed8e00191d5e5c9b9</act:parent>
+ <act:parent type="guid">70f081631b2bf13005c3453c6d235c6a</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Zuwendungen, Spenden</act:name>
- <act:id type="new">5a0e542a5b77f8aa024a3aa7b07a6252</act:id>
+ <act:name>Grundstücksaufwendungen für Gebäude, die nicht zum Betriebsvermögen gehören</act:name>
+ <act:id type="guid">8cadce883a1ff2a1e3bfa74476a157d1</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
<cmdty:space>ISO4217</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:code>6391</act:code>
+ <act:code>6358</act:code>
<act:slots>
<slot>
<slot:key>placeholder</slot:key>
@@ -5654,11 +19821,32 @@
<slot:value type="string"></slot:value>
</slot>
</act:slots>
- <act:parent type="guid">d8a0f0bff3389f2ed8e00191d5e5c9b9</act:parent>
+ <act:parent type="guid">7174a4afb8ae5f4511e62f03412093b2</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
+ <act:name>3) Versicherungen, Beiträge und Abgaben</act:name>
+ <act:id type="guid">3bbae153acee96659c0f329905f34f51</act:id>
+ <act:type>EXPENSE</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">true</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">02bf19f7916e6dc15c403335dd274ccb</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
<act:name>Versicherungen</act:name>
- <act:id type="new">18d4873612c50d73765d586d202551e1</act:id>
+ <act:id type="guid">90f04ea211cf6704b681616279b439a7</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
<cmdty:space>ISO4217</cmdty:space>
@@ -5676,18 +19864,18 @@
<slot:value type="string"></slot:value>
</slot>
</act:slots>
- <act:parent type="guid">d8a0f0bff3389f2ed8e00191d5e5c9b9</act:parent>
+ <act:parent type="guid">3bbae153acee96659c0f329905f34f51</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Beiträge</act:name>
- <act:id type="new">b3704a6b80b881369fb86f02809ad8ff</act:id>
+ <act:name>Versicherungen für Gebäude, die zum Betriebsvermögen gehören</act:name>
+ <act:id type="guid">81089fa1d9f726406e804f4332aeb31b</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
<cmdty:space>ISO4217</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:code>6420</act:code>
+ <act:code>6405</act:code>
<act:slots>
<slot>
<slot:key>placeholder</slot:key>
@@ -5698,18 +19886,18 @@
<slot:value type="string"></slot:value>
</slot>
</act:slots>
- <act:parent type="guid">d8a0f0bff3389f2ed8e00191d5e5c9b9</act:parent>
+ <act:parent type="guid">3bbae153acee96659c0f329905f34f51</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Sonstige Abgaben</act:name>
- <act:id type="new">d8cdd34a8f882990ee0a7f9270119ab1</act:id>
+ <act:name>Versicherungen für Gebäude, die nicht zum Betriebsvermögen gehören</act:name>
+ <act:id type="guid">ba675b7ca27409fff24014aa6991dd29</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
<cmdty:space>ISO4217</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:code>6430</act:code>
+ <act:code>6408</act:code>
<act:slots>
<slot>
<slot:key>placeholder</slot:key>
@@ -5720,18 +19908,18 @@
<slot:value type="string"></slot:value>
</slot>
</act:slots>
- <act:parent type="guid">d8a0f0bff3389f2ed8e00191d5e5c9b9</act:parent>
+ <act:parent type="guid">3bbae153acee96659c0f329905f34f51</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Reparaturen und Instandhaltung von Bauten</act:name>
- <act:id type="new">7ccf8d312d3937a7000919cb358f7350</act:id>
+ <act:name>Nettoprämie für Rückdeckung künftiger Versorgungsleistungen</act:name>
+ <act:id type="guid">32e6846c4da3b5c836f4fdb8a669e53d</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
<cmdty:space>ISO4217</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:code>6450</act:code>
+ <act:code>6410</act:code>
<act:slots>
<slot>
<slot:key>placeholder</slot:key>
@@ -5741,23 +19929,41 @@
<slot:key>notes</slot:key>
<slot:value type="string"></slot:value>
</slot>
+ </act:slots>
+ <act:parent type="guid">3bbae153acee96659c0f329905f34f51</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Beiträge</act:name>
+ <act:id type="guid">f378d6fcb32337d44bf594d1fced004e</act:id>
+ <act:type>EXPENSE</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>6420</act:code>
+ <act:slots>
<slot>
- <slot:key>tax-related</slot:key>
- <slot:value type="integer">1</slot:value>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
</slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
</act:slots>
- <act:parent type="guid">d8a0f0bff3389f2ed8e00191d5e5c9b9</act:parent>
+ <act:parent type="guid">3bbae153acee96659c0f329905f34f51</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Reparaturen und Instandhaltung von Betriebs- und Geschäftsausstattung</act:name>
- <act:id type="new">bd4278ac3a9eb67d3f9c2499ff7947e9</act:id>
+ <act:name>Sonstige Abgaben</act:name>
+ <act:id type="guid">8381436ba530342c0814bd870c67f727</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
<cmdty:space>ISO4217</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:code>6470</act:code>
+ <act:code>6430</act:code>
<act:slots>
<slot>
<slot:key>placeholder</slot:key>
@@ -5767,23 +19973,41 @@
<slot:key>notes</slot:key>
<slot:value type="string"></slot:value>
</slot>
+ </act:slots>
+ <act:parent type="guid">3bbae153acee96659c0f329905f34f51</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Steuerlich abzugsfähige Verspätungszuschläge und Zwangsgelder</act:name>
+ <act:id type="guid">b4e762bb17e23ee147ec2a4f453b3e72</act:id>
+ <act:type>EXPENSE</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>6436</act:code>
+ <act:slots>
<slot>
- <slot:key>tax-related</slot:key>
- <slot:value type="integer">1</slot:value>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
</slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
</act:slots>
- <act:parent type="guid">d8a0f0bff3389f2ed8e00191d5e5c9b9</act:parent>
+ <act:parent type="guid">8381436ba530342c0814bd870c67f727</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Wartungskosten für Hard- und Software</act:name>
- <act:id type="new">c536f5b56d17978ae4db13e1f24e9172</act:id>
+ <act:name>Steuerlich nicht abzugsfähige Verspätungszuschläge und Zwangsgelder</act:name>
+ <act:id type="guid">d93d9d3e569f450ba01b2c991e6e9082</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
<cmdty:space>ISO4217</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:code>6495</act:code>
+ <act:code>6437</act:code>
<act:slots>
<slot>
<slot:key>placeholder</slot:key>
@@ -5793,23 +20017,19 @@
<slot:key>notes</slot:key>
<slot:value type="string"></slot:value>
</slot>
- <slot>
- <slot:key>tax-related</slot:key>
- <slot:value type="integer">1</slot:value>
- </slot>
</act:slots>
- <act:parent type="guid">d8a0f0bff3389f2ed8e00191d5e5c9b9</act:parent>
+ <act:parent type="guid">8381436ba530342c0814bd870c67f727</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Mietleasing</act:name>
- <act:id type="new">731fe7c1399b4396b1dd279bdf7e66f8</act:id>
+ <act:name>Ausgleichsabgabe i. S. d. Schwerbehindertengesetzes</act:name>
+ <act:id type="guid">0e7e07a66161adf5985d88b8909c24f6</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
<cmdty:space>ISO4217</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:code>6498</act:code>
+ <act:code>6440</act:code>
<act:slots>
<slot>
<slot:key>placeholder</slot:key>
@@ -5819,23 +20039,40 @@
<slot:key>notes</slot:key>
<slot:value type="string"></slot:value>
</slot>
+ </act:slots>
+ <act:parent type="guid">3bbae153acee96659c0f329905f34f51</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>4) Reparaturen und Instandhaltungen</act:name>
+ <act:id type="guid">5925fef34d2d43bd1a1fbe06d7cf5515</act:id>
+ <act:type>EXPENSE</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:slots>
<slot>
- <slot:key>tax-related</slot:key>
- <slot:value type="integer">1</slot:value>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">true</slot:value>
</slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
</act:slots>
- <act:parent type="guid">d8a0f0bff3389f2ed8e00191d5e5c9b9</act:parent>
+ <act:parent type="guid">02bf19f7916e6dc15c403335dd274ccb</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Fahrzeugkosten</act:name>
- <act:id type="new">31e9c81107f5a1790e5eb997531995fd</act:id>
+ <act:name>Reparaturen und Instandhaltung von Bauten</act:name>
+ <act:id type="guid">2582779c35290d98b4a345240c7b1c50</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
<cmdty:space>ISO4217</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:code>6500</act:code>
+ <act:code>6450</act:code>
<act:slots>
<slot>
<slot:key>placeholder</slot:key>
@@ -5850,18 +20087,18 @@
<slot:value type="integer">1</slot:value>
</slot>
</act:slots>
- <act:parent type="guid">d8a0f0bff3389f2ed8e00191d5e5c9b9</act:parent>
+ <act:parent type="guid">5925fef34d2d43bd1a1fbe06d7cf5515</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Kfz-Versicherungen</act:name>
- <act:id type="new">127f0ebbea57e343982b6b5cc141b04b</act:id>
+ <act:name>Reparaturen und Instandhaltung von Bauten, die nicht zum Betriebsvermögen gehören</act:name>
+ <act:id type="guid">ebb6bcee053409230dcb7ae1df44e404</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
<cmdty:space>ISO4217</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:code>6520</act:code>
+ <act:code>6458 </act:code>
<act:slots>
<slot>
<slot:key>placeholder</slot:key>
@@ -5872,18 +20109,18 @@
<slot:value type="string"></slot:value>
</slot>
</act:slots>
- <act:parent type="guid">d8a0f0bff3389f2ed8e00191d5e5c9b9</act:parent>
+ <act:parent type="guid">2582779c35290d98b4a345240c7b1c50</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Laufende Kfz-Betriebskosten</act:name>
- <act:id type="new">d94190cafcd927b354a79a1b8225e33d</act:id>
+ <act:name>Reparaturen und Instandhaltung von technischen Anlagen und Maschinen</act:name>
+ <act:id type="guid">3a065883b79587018565f5ef79e451bf</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
<cmdty:space>ISO4217</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:code>6530</act:code>
+ <act:code>6460</act:code>
<act:slots>
<slot>
<slot:key>placeholder</slot:key>
@@ -5893,23 +20130,45 @@
<slot:key>notes</slot:key>
<slot:value type="string"></slot:value>
</slot>
+ </act:slots>
+ <act:parent type="guid">5925fef34d2d43bd1a1fbe06d7cf5515</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Reparaturen und Instandhaltung von Betriebs- und Geschäftsausstattung</act:name>
+ <act:id type="guid">f4c086f3a962ed623c268722789c5040</act:id>
+ <act:type>EXPENSE</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>6470</act:code>
+ <act:slots>
<slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ <slot>
<slot:key>tax-related</slot:key>
<slot:value type="integer">1</slot:value>
</slot>
</act:slots>
- <act:parent type="guid">d8a0f0bff3389f2ed8e00191d5e5c9b9</act:parent>
+ <act:parent type="guid">5925fef34d2d43bd1a1fbe06d7cf5515</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Kfz-Reparaturen</act:name>
- <act:id type="new">70d15293305c79571e8156978d0e85fc</act:id>
+ <act:name>Reparaturen und Instandhaltung von anderen Anlagen</act:name>
+ <act:id type="guid">67d612f507d543b26e5880b2ca856a95</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
<cmdty:space>ISO4217</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:code>6540</act:code>
+ <act:code>6485</act:code>
<act:slots>
<slot>
<slot:key>placeholder</slot:key>
@@ -5919,23 +20178,41 @@
<slot:key>notes</slot:key>
<slot:value type="string"></slot:value>
</slot>
+ </act:slots>
+ <act:parent type="guid">5925fef34d2d43bd1a1fbe06d7cf5515</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Sonstige Reparaturen und Instandhaltung</act:name>
+ <act:id type="guid">9120ee6b090ae0a732d904a9533435a3</act:id>
+ <act:type>EXPENSE</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>6490</act:code>
+ <act:slots>
<slot>
- <slot:key>tax-related</slot:key>
- <slot:value type="integer">1</slot:value>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
</slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
</act:slots>
- <act:parent type="guid">d8a0f0bff3389f2ed8e00191d5e5c9b9</act:parent>
+ <act:parent type="guid">5925fef34d2d43bd1a1fbe06d7cf5515</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Garagenmiete</act:name>
- <act:id type="new">0f1a3589cc1b1158e8c119cc0aa693ef</act:id>
+ <act:name>Wartungskosten für Hard- und Software</act:name>
+ <act:id type="guid">27ded5821fb097fb9a435074d0e20706</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
<cmdty:space>ISO4217</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:code>6550</act:code>
+ <act:code>6495</act:code>
<act:slots>
<slot>
<slot:key>placeholder</slot:key>
@@ -5950,18 +20227,18 @@
<slot:value type="integer">1</slot:value>
</slot>
</act:slots>
- <act:parent type="guid">d8a0f0bff3389f2ed8e00191d5e5c9b9</act:parent>
+ <act:parent type="guid">5925fef34d2d43bd1a1fbe06d7cf5515</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Fremdfahrzeuge</act:name>
- <act:id type="new">0b6fb6bc79bb69db0f10b0db8e1f0345</act:id>
+ <act:name>Mietleasing</act:name>
+ <act:id type="guid">6840fb2425ebaa4b35d7c014e1a097d6</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
<cmdty:space>ISO4217</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:code>6560</act:code>
+ <act:code>6498</act:code>
<act:slots>
<slot>
<slot:key>placeholder</slot:key>
@@ -5976,18 +20253,18 @@
<slot:value type="integer">1</slot:value>
</slot>
</act:slots>
- <act:parent type="guid">d8a0f0bff3389f2ed8e00191d5e5c9b9</act:parent>
+ <act:parent type="guid">5925fef34d2d43bd1a1fbe06d7cf5515</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Sonstige Kfz-Kosten</act:name>
- <act:id type="new">06f0f8d605d1d535b9d80c90b37030bb</act:id>
+ <act:name> Gewerbesteuerlich zu berücksichtigendes Mietleasing § 8 GewStG</act:name>
+ <act:id type="guid">4e2ffa4719c68aecc33759447db520fb</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
<cmdty:space>ISO4217</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:code>6570</act:code>
+ <act:code>6499</act:code>
<act:slots>
<slot>
<slot:key>placeholder</slot:key>
@@ -5997,16 +20274,33 @@
<slot:key>notes</slot:key>
<slot:value type="string"></slot:value>
</slot>
+ </act:slots>
+ <act:parent type="guid">6840fb2425ebaa4b35d7c014e1a097d6</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>6) Werbe- und Reisekosten</act:name>
+ <act:id type="guid">c4f157aa055b2df995b3ecb00a255372</act:id>
+ <act:type>EXPENSE</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:slots>
<slot>
- <slot:key>tax-related</slot:key>
- <slot:value type="integer">1</slot:value>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">true</slot:value>
</slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
</act:slots>
- <act:parent type="guid">d8a0f0bff3389f2ed8e00191d5e5c9b9</act:parent>
+ <act:parent type="guid">02bf19f7916e6dc15c403335dd274ccb</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Werbekosten</act:name>
- <act:id type="new">3a5f202afde9af4d2eda5277d0ff702b</act:id>
+ <act:id type="guid">b79422d817942119d25d7a427466b48a</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
<cmdty:space>ISO4217</cmdty:space>
@@ -6028,11 +20322,11 @@
<slot:value type="integer">1</slot:value>
</slot>
</act:slots>
- <act:parent type="guid">d8a0f0bff3389f2ed8e00191d5e5c9b9</act:parent>
+ <act:parent type="guid">c4f157aa055b2df995b3ecb00a255372</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Geschenke bis 40 ¤</act:name>
- <act:id type="new">e0520857490ea1c53eac734007c2ad42</act:id>
+ <act:name>Geschenke bis 40 ¤</act:name>
+ <act:id type="guid">b6c8da62c8da8f92b82da4eb160e9e90</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
<cmdty:space>ISO4217</cmdty:space>
@@ -6055,11 +20349,11 @@
<slot:value type="integer">1</slot:value>
</slot>
</act:slots>
- <act:parent type="guid">d8a0f0bff3389f2ed8e00191d5e5c9b9</act:parent>
+ <act:parent type="guid">b79422d817942119d25d7a427466b48a</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Geschenke über 40 ¤</act:name>
- <act:id type="new">c183f3db8643a4dd19e5f9efb1e1dd20</act:id>
+ <act:name>Geschenke über 40 ¤</act:name>
+ <act:id type="guid">93a9ff9ad16185c64a31005738e9e396</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
<cmdty:space>ISO4217</cmdty:space>
@@ -6082,17 +20376,39 @@
<slot:value type="integer">1</slot:value>
</slot>
</act:slots>
- <act:parent type="guid">d8a0f0bff3389f2ed8e00191d5e5c9b9</act:parent>
+ <act:parent type="guid">b79422d817942119d25d7a427466b48a</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Repräsentationskosten</act:name>
- <act:id type="new">ab95e9157a539e2c6b66924f5aef9dfe</act:id>
+ <act:name>Geschenke ausschlielich betrieblich genutzt</act:name>
+ <act:id type="guid">e2981f566f3ea6250302044c41aba839</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
<cmdty:space>ISO4217</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
+ <act:code>6625</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">b79422d817942119d25d7a427466b48a</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Repräsentationskosten</act:name>
+ <act:id type="guid">43b898e6544bc5fcfebd4e7846434758</act:id>
+ <act:type>EXPENSE</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
<act:code>6630</act:code>
<act:slots>
<slot>
@@ -6108,11 +20424,11 @@
<slot:value type="integer">1</slot:value>
</slot>
</act:slots>
- <act:parent type="guid">d8a0f0bff3389f2ed8e00191d5e5c9b9</act:parent>
+ <act:parent type="guid">b79422d817942119d25d7a427466b48a</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Bewirtungskosten</act:name>
- <act:id type="new">76c5a277df00b03970c9a534e1c5b99d</act:id>
+ <act:id type="guid">a53848dfaff5a01c12f5566ad50f25e5</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
<cmdty:space>ISO4217</cmdty:space>
@@ -6134,11 +20450,55 @@
<slot:value type="integer">1</slot:value>
</slot>
</act:slots>
- <act:parent type="guid">d8a0f0bff3389f2ed8e00191d5e5c9b9</act:parent>
+ <act:parent type="guid">b79422d817942119d25d7a427466b48a</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
+ <act:name>Sonstige eingeschränkt abziehbare Betriebsausgaben (abziehbarer Anteil)</act:name>
+ <act:id type="guid">3700c8594d98f7a76e55bfc6a86676b7</act:id>
+ <act:type>EXPENSE</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>6641</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">b79422d817942119d25d7a427466b48a</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Sonstige eingeschränkt abziehbare Betriebsausgaben (nicht abziehbarer Anteil)</act:name>
+ <act:id type="guid">f7c65aa1e4c3ed89e595892de1434f7d</act:id>
+ <act:type>EXPENSE</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>6642</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">b79422d817942119d25d7a427466b48a</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
<act:name>Aufmerksamkeiten</act:name>
- <act:id type="new">0d1f581190372e9b401a9f769cb479bf</act:id>
+ <act:id type="guid">258fe0caa33a51701bc4185c1f93305c</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
<cmdty:space>ISO4217</cmdty:space>
@@ -6160,11 +20520,11 @@
<slot:value type="integer">1</slot:value>
</slot>
</act:slots>
- <act:parent type="guid">d8a0f0bff3389f2ed8e00191d5e5c9b9</act:parent>
+ <act:parent type="guid">b79422d817942119d25d7a427466b48a</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Nicht abzugsfähige Bewirtungskosten</act:name>
- <act:id type="new">2847a1847c1d585a60dc745429f377df</act:id>
+ <act:name>Nicht abzugsfähige Bewirtungskosten</act:name>
+ <act:id type="guid">a09d04e91dcdd3b48d4b0e53b78fbf63</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
<cmdty:space>ISO4217</cmdty:space>
@@ -6187,11 +20547,11 @@
<slot:value type="integer">1</slot:value>
</slot>
</act:slots>
- <act:parent type="guid">d8a0f0bff3389f2ed8e00191d5e5c9b9</act:parent>
+ <act:parent type="guid">b79422d817942119d25d7a427466b48a</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Nicht abzugsfähige Betriebsausgaben</act:name>
- <act:id type="new">d111556f8e173a44eaa2e5deab9ac4d1</act:id>
+ <act:name>Nicht abzugsfähige Betriebsausgaben aus Werbe-, Repräsentations- und Reisekosten (nicht abziehbarer Anteil)</act:name>
+ <act:id type="guid">8e93b671731af3c7e6469ba18095a050</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
<cmdty:space>ISO4217</cmdty:space>
@@ -6213,11 +20573,11 @@
<slot:value type="integer">1</slot:value>
</slot>
</act:slots>
- <act:parent type="guid">d8a0f0bff3389f2ed8e00191d5e5c9b9</act:parent>
+ <act:parent type="guid">b79422d817942119d25d7a427466b48a</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Reisekosten Arbeitnehmer</act:name>
- <act:id type="new">181b3376531d8296f297c2ab9d9e7db7</act:id>
+ <act:id type="guid">03ce1f9501fb243d08288bb02a9f431e</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
<cmdty:space>ISO4217</cmdty:space>
@@ -6239,11 +20599,99 @@
<slot:value type="integer">1</slot:value>
</slot>
</act:slots>
- <act:parent type="guid">d8a0f0bff3389f2ed8e00191d5e5c9b9</act:parent>
+ <act:parent type="guid">c4f157aa055b2df995b3ecb00a255372</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
+ <act:name>Reisekosten AN Übernachtungsaufwand</act:name>
+ <act:id type="guid">9f5ea185c477f76fab9d3613d57cd2ed</act:id>
+ <act:type>EXPENSE</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>6660 </act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">03ce1f9501fb243d08288bb02a9f431e</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Reisekosten Arbeitnehmer, Fahrtkosten</act:name>
+ <act:id type="guid">ef38fa59dc24f353ca58eed4fd4598b7</act:id>
+ <act:type>EXPENSE</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>6663</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">03ce1f9501fb243d08288bb02a9f431e</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Reisekosten Arbeitnehmer Verpflegungsmehraufwand</act:name>
+ <act:id type="guid">3690b5774a7b214ca3d1d25ea7ddda2c</act:id>
+ <act:type>EXPENSE</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>6664</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">03ce1f9501fb243d08288bb02a9f431e</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Kilometergelderstattung Arbeitnehmer</act:name>
+ <act:id type="guid">481d3daffce715cb9d6a3141b9e7b0f5</act:id>
+ <act:type>EXPENSE</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>6668</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">03ce1f9501fb243d08288bb02a9f431e</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
<act:name>Reisekosten Unternehmer</act:name>
- <act:id type="new">a85dc755661ce182c3757672f2250846</act:id>
+ <act:id type="guid">98f2cfd54498e60e453551992e9396de</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
<cmdty:space>ISO4217</cmdty:space>
@@ -6265,18 +20713,18 @@
<slot:value type="integer">1</slot:value>
</slot>
</act:slots>
- <act:parent type="guid">d8a0f0bff3389f2ed8e00191d5e5c9b9</act:parent>
+ <act:parent type="guid">c4f157aa055b2df995b3ecb00a255372</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Verkaufsprovisionen</act:name>
- <act:id type="new">5867f8151df62c029d70faefc7e53c4e</act:id>
+ <act:name>Reisekosten Unternehmer, Fahrtkosten</act:name>
+ <act:id type="guid">21b362e4c1d8e75f13c8eac7c257e731</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
<cmdty:space>ISO4217</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:code>6770</act:code>
+ <act:code>6673</act:code>
<act:slots>
<slot>
<slot:key>placeholder</slot:key>
@@ -6286,23 +20734,41 @@
<slot:key>notes</slot:key>
<slot:value type="string"></slot:value>
</slot>
+ </act:slots>
+ <act:parent type="guid">98f2cfd54498e60e453551992e9396de</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Reisekosten Unternehmer Verpflegungsmehraufwand</act:name>
+ <act:id type="guid">1f4501027152a2c991871b11af315a86</act:id>
+ <act:type>EXPENSE</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>6674</act:code>
+ <act:slots>
<slot>
- <slot:key>tax-related</slot:key>
- <slot:value type="integer">1</slot:value>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
</slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
</act:slots>
- <act:parent type="guid">d8a0f0bff3389f2ed8e00191d5e5c9b9</act:parent>
+ <act:parent type="guid">98f2cfd54498e60e453551992e9396de</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Fremdarbeiten</act:name>
- <act:id type="new">315e525b102852a089ab413a6396f054</act:id>
+ <act:name>Reisekosten Unternehmer Übernachtungsaufwand</act:name>
+ <act:id type="guid">ec5060c7937a19f46dec14e055844a73</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
<cmdty:space>ISO4217</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:code>6780</act:code>
+ <act:code>6680</act:code>
<act:slots>
<slot>
<slot:key>placeholder</slot:key>
@@ -6312,23 +20778,41 @@
<slot:key>notes</slot:key>
<slot:value type="string"></slot:value>
</slot>
+ </act:slots>
+ <act:parent type="guid">98f2cfd54498e60e453551992e9396de</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Fahrten zwischen Wohnung und Arbeitsstätte (abziehbarer Anteil)</act:name>
+ <act:id type="guid">21bab4bc2ec9de58da3936a5c1cde062</act:id>
+ <act:type>EXPENSE</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>6688</act:code>
+ <act:slots>
<slot>
- <slot:key>tax-related</slot:key>
- <slot:value type="integer">1</slot:value>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
</slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
</act:slots>
- <act:parent type="guid">d8a0f0bff3389f2ed8e00191d5e5c9b9</act:parent>
+ <act:parent type="guid">98f2cfd54498e60e453551992e9396de</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Aufwand für Gewährleistung</act:name>
- <act:id type="new">d646ae9b13da5222d138886f4e3bb0fe</act:id>
+ <act:name>Fahrten zwischen Wohnung und Arbeitsstätte (nicht abziehbarer Anteil)</act:name>
+ <act:id type="guid">e1d310d113198de82c883c990f45c0c9</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
<cmdty:space>ISO4217</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
- <act:code>6790</act:code>
+ <act:code>6689 </act:code>
<act:slots>
<slot>
<slot:key>placeholder</slot:key>
@@ -6338,16 +20822,56 @@
<slot:key>notes</slot:key>
<slot:value type="string"></slot:value>
</slot>
+ </act:slots>
+ <act:parent type="guid">98f2cfd54498e60e453551992e9396de</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Fahrten Wohnung zwischen Wohnung und Arbeitsstätte (Haben)</act:name>
+ <act:id type="guid">d3319b0c0ee3501a4ad454bf51a775b4</act:id>
+ <act:type>EXPENSE</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>6690</act:code>
+ <act:slots>
<slot>
- <slot:key>tax-related</slot:key>
- <slot:value type="integer">1</slot:value>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
</slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
</act:slots>
- <act:parent type="guid">d8a0f0bff3389f2ed8e00191d5e5c9b9</act:parent>
+ <act:parent type="guid">98f2cfd54498e60e453551992e9396de</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
+ <act:name>8) verschiedene betriebliche Kosten</act:name>
+ <act:id type="guid">34be7b6c3246314364ef3ad2c6aead4c</act:id>
+ <act:type>EXPENSE</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:description>allg. Verwaltungskosten</act:description>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">true</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">02bf19f7916e6dc15c403335dd274ccb</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
<act:name>Porto</act:name>
- <act:id type="new">1395a374425089d52eebc85f3091caf8</act:id>
+ <act:id type="guid">650ff8bf8093ccdf22967ea2170d4662</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
<cmdty:space>ISO4217</cmdty:space>
@@ -6365,11 +20889,11 @@
<slot:value type="string"></slot:value>
</slot>
</act:slots>
- <act:parent type="guid">d8a0f0bff3389f2ed8e00191d5e5c9b9</act:parent>
+ <act:parent type="guid">34be7b6c3246314364ef3ad2c6aead4c</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Telefon</act:name>
- <act:id type="new">39bbdcf5418107f4c94af8c7bfe65f50</act:id>
+ <act:id type="guid">70679407bd887c210be18b13ecd2e993</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
<cmdty:space>ISO4217</cmdty:space>
@@ -6391,11 +20915,11 @@
<slot:value type="integer">1</slot:value>
</slot>
</act:slots>
- <act:parent type="guid">d8a0f0bff3389f2ed8e00191d5e5c9b9</act:parent>
+ <act:parent type="guid">34be7b6c3246314364ef3ad2c6aead4c</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Telefax</act:name>
- <act:id type="new">97bc1542af5a115c89f5dc303e5ed084</act:id>
+ <act:name>Telefax und Internetkosten</act:name>
+ <act:id type="guid">f610d9e35ca581d6f9bb10ba5e7c1dc4</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
<cmdty:space>ISO4217</cmdty:space>
@@ -6417,11 +20941,11 @@
<slot:value type="integer">1</slot:value>
</slot>
</act:slots>
- <act:parent type="guid">d8a0f0bff3389f2ed8e00191d5e5c9b9</act:parent>
+ <act:parent type="guid">34be7b6c3246314364ef3ad2c6aead4c</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Bürobedarf</act:name>
- <act:id type="new">8bee3f57168d9465b63551a324c9358e</act:id>
+ <act:name>Bürobedarf</act:name>
+ <act:id type="guid">2221c8cff3d810a4bae301c8b49fc2d7</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
<cmdty:space>ISO4217</cmdty:space>
@@ -6443,11 +20967,11 @@
<slot:value type="integer">1</slot:value>
</slot>
</act:slots>
- <act:parent type="guid">d8a0f0bff3389f2ed8e00191d5e5c9b9</act:parent>
+ <act:parent type="guid">34be7b6c3246314364ef3ad2c6aead4c</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Zeitschriften, Bücher</act:name>
- <act:id type="new">325f95eddfab6d1637e43352892063ec</act:id>
+ <act:name>Zeitschriften, Bücher</act:name>
+ <act:id type="guid">cb4bef387198c244d4c3b325dd517fb5</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
<cmdty:space>ISO4217</cmdty:space>
@@ -6469,11 +20993,99 @@
<slot:value type="integer">1</slot:value>
</slot>
</act:slots>
- <act:parent type="guid">d8a0f0bff3389f2ed8e00191d5e5c9b9</act:parent>
+ <act:parent type="guid">34be7b6c3246314364ef3ad2c6aead4c</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
+ <act:name>Fortbildungskosten</act:name>
+ <act:id type="guid">99f7e61a734cfa3e5c4b75505763507f</act:id>
+ <act:type>EXPENSE</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>6821</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">34be7b6c3246314364ef3ad2c6aead4c</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Freiwillige Sozialleistungen</act:name>
+ <act:id type="guid">22feccd4f438a201bc974eb7449018c5</act:id>
+ <act:type>EXPENSE</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>6822</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">34be7b6c3246314364ef3ad2c6aead4c</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Vergütungen an Mitunternehmer §15 EStG</act:name>
+ <act:id type="guid">0ef8fe246edc5c9ee726d20851ef7afa</act:id>
+ <act:type>EXPENSE</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>6823</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">34be7b6c3246314364ef3ad2c6aead4c</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Haftungsvergütung an Mitunternehmer § 15 EStG</act:name>
+ <act:id type="guid">2b14079ef17c0b9aab0bb80aa9eb4702</act:id>
+ <act:type>EXPENSE</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>6824</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">34be7b6c3246314364ef3ad2c6aead4c</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
<act:name>Rechts- und Beratungskosten</act:name>
- <act:id type="new">107924961c319b7fd5224c4febdfb638</act:id>
+ <act:id type="guid">c6b2d3528bcd559dda327c4475db3d4f</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
<cmdty:space>ISO4217</cmdty:space>
@@ -6495,11 +21107,11 @@
<slot:value type="integer">1</slot:value>
</slot>
</act:slots>
- <act:parent type="guid">d8a0f0bff3389f2ed8e00191d5e5c9b9</act:parent>
+ <act:parent type="guid">34be7b6c3246314364ef3ad2c6aead4c</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Abschluss- und Prüfungskosten</act:name>
- <act:id type="new">b7def6cc94f1eb289aa9ac9aef57589e</act:id>
+ <act:name>Abschluß- und Prüfungskosten</act:name>
+ <act:id type="guid">0a45ddd44e05c5daa293526d57a82346</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
<cmdty:space>ISO4217</cmdty:space>
@@ -6521,11 +21133,11 @@
<slot:value type="integer">1</slot:value>
</slot>
</act:slots>
- <act:parent type="guid">d8a0f0bff3389f2ed8e00191d5e5c9b9</act:parent>
+ <act:parent type="guid">34be7b6c3246314364ef3ad2c6aead4c</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Buchführungskosten</act:name>
- <act:id type="new">259012de784e94a8608212b78630dd0d</act:id>
+ <act:name>Buchführungskosten</act:name>
+ <act:id type="guid">a24c420128f82f4d97c123eb5d6eb7dc</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
<cmdty:space>ISO4217</cmdty:space>
@@ -6547,11 +21159,11 @@
<slot:value type="integer">1</slot:value>
</slot>
</act:slots>
- <act:parent type="guid">d8a0f0bff3389f2ed8e00191d5e5c9b9</act:parent>
+ <act:parent type="guid">34be7b6c3246314364ef3ad2c6aead4c</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Mieten für Einrichtungen</act:name>
- <act:id type="new">9309c92b5824423aaaeb2620fe1d52db</act:id>
+ <act:name>Mieten für Einrichtungen</act:name>
+ <act:id type="guid">db7c598d5f21370fe0d93abb5eecd891</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
<cmdty:space>ISO4217</cmdty:space>
@@ -6573,17 +21185,84 @@
<slot:value type="integer">1</slot:value>
</slot>
</act:slots>
- <act:parent type="guid">d8a0f0bff3389f2ed8e00191d5e5c9b9</act:parent>
+ <act:parent type="guid">34be7b6c3246314364ef3ad2c6aead4c</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Werkzeuge und Kleingeräte</act:name>
- <act:id type="new">d3362072d7b0fc2d50785af9d2f48094</act:id>
+ <act:name>Gewerbesteuerlich zu berücksichtigende Miete für Einrichtungen § 8 GewStG</act:name>
+ <act:id type="guid">acc87728d36607261557e9daaa426b83</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
<cmdty:space>ISO4217</cmdty:space>
<cmdty:id>EUR</cmdty:id>
</act:commodity>
<act:commodity-scu>100</act:commodity-scu>
+ <act:code>6839</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">db7c598d5f21370fe0d93abb5eecd891</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Mietleasing</act:name>
+ <act:id type="guid">0cd495cd4ee05f9d842a95fd5579bec8</act:id>
+ <act:type>EXPENSE</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>6840</act:code>
+ <act:description>Siehe auch 6498</act:description>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">34be7b6c3246314364ef3ad2c6aead4c</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Gewerbesteuerlich zu berücksichtigendes Mietleasing § 8 GewStG</act:name>
+ <act:id type="guid">8e559eae0ee39e2c548f4e6c7146123f</act:id>
+ <act:type>EXPENSE</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>6844</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">0cd495cd4ee05f9d842a95fd5579bec8</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Werkzeuge und Kleingeräte</act:name>
+ <act:id type="guid">e05803ace6b01012d741a9b390a427f9</act:id>
+ <act:type>EXPENSE</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
<act:code>6845</act:code>
<act:slots>
<slot>
@@ -6599,11 +21278,11 @@
<slot:value type="integer">1</slot:value>
</slot>
</act:slots>
- <act:parent type="guid">d8a0f0bff3389f2ed8e00191d5e5c9b9</act:parent>
+ <act:parent type="guid">34be7b6c3246314364ef3ad2c6aead4c</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Sonstiger Betriebsbedarf</act:name>
- <act:id type="new">1a14c055da867df5da08d71f36b1a91c</act:id>
+ <act:id type="guid">7d1c28e38e25d2b36ada936a584c54a7</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
<cmdty:space>ISO4217</cmdty:space>
@@ -6625,11 +21304,11 @@
<slot:value type="integer">1</slot:value>
</slot>
</act:slots>
- <act:parent type="guid">d8a0f0bff3389f2ed8e00191d5e5c9b9</act:parent>
+ <act:parent type="guid">34be7b6c3246314364ef3ad2c6aead4c</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
<act:name>Nebenkosten des Geldverkehrs</act:name>
- <act:id type="new">b0ab2bbd01cab1d4b369eb0dd4270101</act:id>
+ <act:id type="guid">44eb5bed859eb08a5827f21a47dcf71a</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
<cmdty:space>ISO4217</cmdty:space>
@@ -6647,11 +21326,78 @@
<slot:value type="string"></slot:value>
</slot>
</act:slots>
- <act:parent type="guid">d8a0f0bff3389f2ed8e00191d5e5c9b9</act:parent>
+ <act:parent type="guid">34be7b6c3246314364ef3ad2c6aead4c</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
+ <act:name>Aufwendungen aus Anteilen an Kapitalgesellschaften 100 %/ 50 % nicht abzugsfähig (inländische Kap.Ges.)</act:name>
+ <act:id type="guid">7beb322246f002bd4296c28dbddd499d</act:id>
+ <act:type>EXPENSE</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>6856</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">34be7b6c3246314364ef3ad2c6aead4c</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Aufwendungen aus der Veräußerung von Anteilen an Kapitalgesellschaften 100 %/50 % nicht abzugsfähig</act:name>
+ <act:id type="guid">f47307d6e04a1b6505f3cb25663e5eb6</act:id>
+ <act:type>EXPENSE</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>6857</act:code>
+ <act:description>inländische Kap.Ges.</act:description>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">34be7b6c3246314364ef3ad2c6aead4c</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Aufwendungen für Abraum- und Abfallbeseitigung</act:name>
+ <act:id type="guid">297bc769e47a9de3f3a79d80d738be12</act:id>
+ <act:type>EXPENSE</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>6859</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">34be7b6c3246314364ef3ad2c6aead4c</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
<act:name>Nicht abziehbare Vorsteuer</act:name>
- <act:id type="new">71f1b527182b9ef4c3fd6904e8dc9193</act:id>
+ <act:id type="guid">409e30043821b8a8cc676a839f7ad79c</act:id>
<act:type>EXPENSE</act:type>
<act:commodity>
<cmdty:space>ISO4217</cmdty:space>
@@ -6669,11 +21415,4253 @@
<slot:value type="string"></slot:value>
</slot>
</act:slots>
- <act:parent type="guid">d8a0f0bff3389f2ed8e00191d5e5c9b9</act:parent>
+ <act:parent type="guid">34be7b6c3246314364ef3ad2c6aead4c</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
+ <act:name>Nicht abziehbare Vorsteuer 7%</act:name>
+ <act:id type="guid">af952f3fad333029c06aaa880d0c243b</act:id>
+ <act:type>EXPENSE</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>6865</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">409e30043821b8a8cc676a839f7ad79c</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Nicht abziehbare Vorsteuer 16%</act:name>
+ <act:id type="guid">0fa17f3721cfdbee57682773a67bae9c</act:id>
+ <act:type>EXPENSE</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>6870</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">409e30043821b8a8cc676a839f7ad79c</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Nicht abziehbare Hälfte der Aufsichtsratsvergütungen</act:name>
+ <act:id type="guid">45e0300b7a2ab7021760b47ee8ae9b37</act:id>
+ <act:type>EXPENSE</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>6875</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">34be7b6c3246314364ef3ad2c6aead4c</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Abziehbare Aufsichtsratsvergütungen</act:name>
+ <act:id type="guid">210fec9cbfd08595f74e7cc5b419b5f3</act:id>
+ <act:type>EXPENSE</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>6876</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">34be7b6c3246314364ef3ad2c6aead4c</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>sonstige betriebliche Aufwendungen</act:name>
+ <act:id type="guid">a68fab40b7f841b6f098a05d45916099</act:id>
+ <act:type>EXPENSE</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>6300</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ <slot>
+ <slot:key>tax-related</slot:key>
+ <slot:value type="integer">1</slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">02bf19f7916e6dc15c403335dd274ccb</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Fremdleistungen und Fremdarbeiten</act:name>
+ <act:id type="guid">919e23f97a18a15ffafc63f6e7350222</act:id>
+ <act:type>EXPENSE</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>6303</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">a68fab40b7f841b6f098a05d45916099</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Sonstige betriebl.u.regelm.Aufwendungen</act:name>
+ <act:id type="guid">96b74a97ef5abc059013eb2598036be8</act:id>
+ <act:type>EXPENSE</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>6304</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">a68fab40b7f841b6f098a05d45916099</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>5) Fahrzeugkosten</act:name>
+ <act:id type="guid">56d46dd3b373b38c30ecf7fe5321a12c</act:id>
+ <act:type>EXPENSE</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>6500</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ <slot>
+ <slot:key>tax-related</slot:key>
+ <slot:value type="integer">1</slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">02bf19f7916e6dc15c403335dd274ccb</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Kfz-Versicherungen</act:name>
+ <act:id type="guid">e372143fdb11893eaa5ceadb0e65bf2a</act:id>
+ <act:type>EXPENSE</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>6520</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">56d46dd3b373b38c30ecf7fe5321a12c</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Laufende Kfz-Betriebskosten</act:name>
+ <act:id type="guid">9f985712d629836f14a1b3ac5e6888dc</act:id>
+ <act:type>EXPENSE</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>6530</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ <slot>
+ <slot:key>tax-related</slot:key>
+ <slot:value type="integer">1</slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">56d46dd3b373b38c30ecf7fe5321a12c</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Kfz-Reparaturen</act:name>
+ <act:id type="guid">2466cf3d44b832aeb8f2aa15abd296e5</act:id>
+ <act:type>EXPENSE</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>6540</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ <slot>
+ <slot:key>tax-related</slot:key>
+ <slot:value type="integer">1</slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">56d46dd3b373b38c30ecf7fe5321a12c</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Garagenmiete</act:name>
+ <act:id type="guid">ce87091ed71a47b61fcfbe6496e4e366</act:id>
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+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>6550</act:code>
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+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
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+<gnc:account version="2.0.0">
+ <act:name>Leasingfahrzeugkosten</act:name>
+ <act:id type="guid">e50e36067ac6cc3efd0ca87933f69190</act:id>
+ <act:type>EXPENSE</act:type>
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+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>6560</act:code>
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+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
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+ <slot:value type="integer">1</slot:value>
+ </slot>
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+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Sonstige Kfz-Kosten</act:name>
+ <act:id type="guid">32c57509c7ea9f75a13e5ddfd2881903</act:id>
+ <act:type>EXPENSE</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>6570</act:code>
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+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
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+ </slot>
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+ <slot:value type="integer">1</slot:value>
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+ <act:name>Mautgebühren</act:name>
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+ <act:type>EXPENSE</act:type>
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+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>6580</act:code>
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+ <slot>
+ <slot:key>placeholder</slot:key>
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+ <act:name>Kfz-Kosten für betrieblich genutzte, zum Privatvermögen gehörende Kraftfahrzeuge</act:name>
+ <act:id type="guid">395107ca46dc20f69a86b070b0aea713</act:id>
+ <act:type>EXPENSE</act:type>
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+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>6590</act:code>
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+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
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+ <act:type>EXPENSE</act:type>
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+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>6595</act:code>
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+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
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+ <act:name>7) Kosten der Warenabgabe</act:name>
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+ <act:type>EXPENSE</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>6700</act:code>
+ <act:description>Vertriebskosten</act:description>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
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+ <act:name>Verpackungsmaterial</act:name>
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+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>6710</act:code>
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+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
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+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
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+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>6740</act:code>
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+ <act:name>Transportversicherungen</act:name>
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+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
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+ <act:code>6760</act:code>
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+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
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+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>6770</act:code>
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+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
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+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>6780</act:code>
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+ <cmdty:id>EUR</cmdty:id>
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+ <act:code>6790</act:code>
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+ <act:name>Aufwendungen aus Kursdifferenzen</act:name>
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+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
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+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>6880</act:code>
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+ <slot>
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+ <slot:value type="string">false</slot:value>
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+ <cmdty:id>EUR</cmdty:id>
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+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>6882</act:code>
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+ <act:name>Aufwendungen aus Bewertung Finanzmittelfonds</act:name>
+ <act:id type="guid">5b46fa7a80c8383b7817987ffdc2d41a</act:id>
+ <act:type>EXPENSE</act:type>
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+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
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+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>6883</act:code>
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+ <act:id type="guid">47767b5fa390ff8a4dbb0fdf05a3ee3b</act:id>
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+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
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+ <act:commodity-scu>100</act:commodity-scu>
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+ <act:name>Erlöse aus Verkäufen Sachanlagevermögen steuerfrei § 4 Nr. 1a UStG</act:name>
+ <act:id type="guid">3ed8139edb0209b9ecccfc8b2e60e90a</act:id>
+ <act:type>EXPENSE</act:type>
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+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>6884</act:code>
+ <act:description>bei Buchverlust</act:description>
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+ <act:name>Erlöse aus Verkäufen Sachanlagevermögen 16% USt</act:name>
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+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>6885</act:code>
+ <act:description>bei Buchverlust</act:description>
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+ <slot>
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+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>6888</act:code>
+ <act:description>bei Buchverlust</act:description>
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+ <cmdty:id>EUR</cmdty:id>
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+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>6889</act:code>
+ <act:description>bei Buchverlust</act:description>
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+ <act:name>Erlöse aus Verkäufen immaterieller Vermögensgegenstände</act:name>
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+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>6890</act:code>
+ <act:description>bei Buchverlust</act:description>
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+ <slot:value type="string">false</slot:value>
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+ <act:name>Erlöse aus Verkäufen Finanzanlagen</act:name>
+ <act:id type="guid">cf201527246b075ad0bb188073172c04</act:id>
+ <act:type>EXPENSE</act:type>
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+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>6891</act:code>
+ <act:description>bei Buchverlust</act:description>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
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+ <act:name>Erlöse aus Verkäufen Finanzanlagen 100 %/50 % nicht abzugsfähig (inländische Kap.Ges.)</act:name>
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+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>6892</act:code>
+ <act:description>bei Buchverlust</act:description>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
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+ <slot:key>notes</slot:key>
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+ </slot>
+ </act:slots>
+ <act:parent type="guid">47767b5fa390ff8a4dbb0fdf05a3ee3b</act:parent>
+</gnc:account>
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+ <act:name>Anlagenabgänge Sachanlagen</act:name>
+ <act:id type="guid">fe45e8c5d3f8605f609e968498d50094</act:id>
+ <act:type>EXPENSE</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>6895</act:code>
+ <act:description>Restbuchwert bei Buchverlust</act:description>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
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+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
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+ <act:parent type="guid">47767b5fa390ff8a4dbb0fdf05a3ee3b</act:parent>
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+<gnc:account version="2.0.0">
+ <act:name>Anlagenabgänge immaterielle Vermögensgegenstände</act:name>
+ <act:id type="guid">390b3d0248094ceb49d7d9e6b0c97923</act:id>
+ <act:type>EXPENSE</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>6896</act:code>
+ <act:description>Restbuchwert bei Buchverlust</act:description>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
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+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">47767b5fa390ff8a4dbb0fdf05a3ee3b</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Anlagenabgänge Finanzanlagen</act:name>
+ <act:id type="guid">80e6bbb81081322e2ceb274401638051</act:id>
+ <act:type>EXPENSE</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>6897</act:code>
+ <act:description>Restbuchwert bei Buchverlust</act:description>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
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+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">47767b5fa390ff8a4dbb0fdf05a3ee3b</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Anlagenabgänge Finanzanlagen 100 %/50 % nicht abzugsfähig (inländische Kap.Ges.)</act:name>
+ <act:id type="guid">6d004f5ad548387f5d77ab1022bb6b23</act:id>
+ <act:type>EXPENSE</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>6898</act:code>
+ <act:description>Restbuchwert bei Buchverlust</act:description>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
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+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
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+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Verluste aus dem Abgang von Gegenständen des Anlagevermögens</act:name>
+ <act:id type="guid">d9425d48258c29b16537a1120e87a95d</act:id>
+ <act:type>EXPENSE</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>6900</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
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+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
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+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Verluste aus der Veräußerung von Anteilen an Kapitalgesellschaften 100 %/50 % nicht abzugsfähig</act:name>
+ <act:id type="guid">a165c149a5fe61978d3080b8caf58829</act:id>
+ <act:type>EXPENSE</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>6903</act:code>
+ <act:description>inländische Kap.Ges.</act:description>
+ <act:slots>
+ <slot>
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+</gnc:account>
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+ <act:name>c) Verluste aus Wertminderungen oder aus dem Abgang von Gegenständen des Umlaufvermögens und Einstellung in die Pauschalwertberichtigung zu Forderungen</act:name>
+ <act:id type="guid">d8494e8b7d4b2f51d181e5a3cb3b7b4a</act:id>
+ <act:type>EXPENSE</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
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+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
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+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Verluste aus dem Abgang von Gegenständen des Umlaufvermögens außer Vorräten</act:name>
+ <act:id type="guid">a7934ed6bc0c227f56a8db770ce56d3c</act:id>
+ <act:type>EXPENSE</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>6905</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
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+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
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+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Verluste aus dem Abgang von Gegenständen des Umlaufvermögens (außer Vorräten) 100%/50% nicht abzugsfähig</act:name>
+ <act:id type="guid">7b6a56cb9be31c2ac6876f9334656876</act:id>
+ <act:type>EXPENSE</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>6906</act:code>
+ <act:description>inländische Kap.Ges.</act:description>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
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+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
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+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Abschreibungen auf Umlaufvermögen außer Vorräten und Wertpapieren des UV</act:name>
+ <act:id type="guid">f6c642a842a00ec870be113993c3bca5</act:id>
+ <act:type>EXPENSE</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>6910</act:code>
+ <act:description>übliche Höhe</act:description>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
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+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">d8494e8b7d4b2f51d181e5a3cb3b7b4a</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Abschreibungen auf Umlaufvermögen außer Vorräten und Wertpapieren des UV, steuerrechtlich bedingt</act:name>
+ <act:id type="guid">a07a9feb4404c803a7809d141ce814f4</act:id>
+ <act:type>EXPENSE</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>6912</act:code>
+ <act:description>übliche Höhe</act:description>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
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+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">d8494e8b7d4b2f51d181e5a3cb3b7b4a</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Vorwegnahme künftiger Wertschwankungen im Umlaufvermögen außer Vorräten und Wertpapieren</act:name>
+ <act:id type="guid">f30a9e85f809307b9c6b686612b270db</act:id>
+ <act:type>EXPENSE</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>6915</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
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+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">d8494e8b7d4b2f51d181e5a3cb3b7b4a</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Aufwendungen aus der Zuschreibung von steuerlich niedriger bewerteten Verbindlichkeiten</act:name>
+ <act:id type="guid">06bbb091b575d82b5aa9b10d4e5a1244</act:id>
+ <act:type>EXPENSE</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>6916</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
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+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">d8494e8b7d4b2f51d181e5a3cb3b7b4a</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Aufwendugnen aus der Zuschreibung von steuerlich niedriger bewerteten Rückstellungen</act:name>
+ <act:id type="guid">4fd7ecf98b836a356fd25b36ac0c30af</act:id>
+ <act:type>EXPENSE</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>6917</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
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+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">d8494e8b7d4b2f51d181e5a3cb3b7b4a</act:parent>
+</gnc:account>
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+ <act:name>Einstellung in die Pauschalwertberichtigung zu Forderungen</act:name>
+ <act:id type="guid">ef483122f903e11765f2bb8a857d2c6e</act:id>
+ <act:type>EXPENSE</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>6920</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
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+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">d8494e8b7d4b2f51d181e5a3cb3b7b4a</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>d) sonstige Aufwendungen im Rahmen der gewöhnlichen Geschäftstätigkeit</act:name>
+ <act:id type="guid">1c9b01f1444a088f0922b24a8c1a4ba9</act:id>
+ <act:type>EXPENSE</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">true</slot:value>
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+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">cf7f94dcdeb53cd3d602ea87d83aba4e</act:parent>
+</gnc:account>
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+ <act:name>Zuwendungen, Spenden, steuerlich nicht abziehbar</act:name>
+ <act:id type="guid">aadb8713bc20c46eaee73559e0a933f1</act:id>
+ <act:type>EXPENSE</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>6390</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
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+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
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+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Zuwendungen, Spenden für wissenschaftliche und kulturelle Zwecke</act:name>
+ <act:id type="guid">a8ffe0b01093b873492b97badafdab63</act:id>
+ <act:type>EXPENSE</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>6391</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
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+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">1c9b01f1444a088f0922b24a8c1a4ba9</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Zuwendungen, Spenden für mildtätige Zwecke</act:name>
+ <act:id type="guid">5ff5de52e63d97482570719feb2bb6aa</act:id>
+ <act:type>EXPENSE</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>6392</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
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+ <slot>
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+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">1c9b01f1444a088f0922b24a8c1a4ba9</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Zuwendungen, Spenden für kirchliche, religiöse und gemeinntüzige Zwecke</act:name>
+ <act:id type="guid">edeca0cc0461c100459c6011b003b282</act:id>
+ <act:type>EXPENSE</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>6393</act:code>
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+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
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+ <slot>
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+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">1c9b01f1444a088f0922b24a8c1a4ba9</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Zuwendungen, Spenden an politische Parteien</act:name>
+ <act:id type="guid">12cb45b81ae35861c826eff9356f4fab</act:id>
+ <act:type>EXPENSE</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>6394</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
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+ <slot>
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+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">1c9b01f1444a088f0922b24a8c1a4ba9</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Zuwendungen, Spenden an Stiftungen für gemeinnützige Zwecke i.S.d. § 52 Abs. 2 Nr. 1-3 AO</act:name>
+ <act:id type="guid">865103769caad0200af84b6a2b0449eb</act:id>
+ <act:type>EXPENSE</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>6395</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
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+ <slot:value type="string"></slot:value>
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+ <act:parent type="guid">1c9b01f1444a088f0922b24a8c1a4ba9</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Zuwendungen, Spenden an Stiftungen für gemeinnützige Zwecke i.S.d. § 52 Abs. 2 Nr. 4 AO</act:name>
+ <act:id type="guid">7488fcc28c27087b0481310220281ca7</act:id>
+ <act:type>EXPENSE</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>6396</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">1c9b01f1444a088f0922b24a8c1a4ba9</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Zuwendungen, Spenden an Stiftungen für kirchliche, religiöse und gemeinnützige Zwecke</act:name>
+ <act:id type="guid">ed5d24f9cdc13f4cd546a18535988205</act:id>
+ <act:type>EXPENSE</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>6397</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">1c9b01f1444a088f0922b24a8c1a4ba9</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Zuwendungen, Spenden an Stiftungen für wissenschaftliche, mildtätige, kulturelle Zwecke</act:name>
+ <act:id type="guid">e199b478a2ff769f3eb4896e46f7dbc2</act:id>
+ <act:type>EXPENSE</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>6398</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">1c9b01f1444a088f0922b24a8c1a4ba9</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>e) Kalkulatorische Kosten</act:name>
+ <act:id type="guid">69ea025cd488b1084c9fed0d584800e2</act:id>
+ <act:type>EXPENSE</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">true</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">cf7f94dcdeb53cd3d602ea87d83aba4e</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Kalkulatorischer Unternehmerlohn</act:name>
+ <act:id type="guid">0f5d5512038a1a2360f7d44666820838</act:id>
+ <act:type>EXPENSE</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>6970</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">69ea025cd488b1084c9fed0d584800e2</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Kalkulatorische Miete und Pacht</act:name>
+ <act:id type="guid">07eceb470a85c5a8e8e015ec75732dc8</act:id>
+ <act:type>EXPENSE</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>6972</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">69ea025cd488b1084c9fed0d584800e2</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Kalkulatorische Zinsen</act:name>
+ <act:id type="guid">f12d99dff71fceccff0bd84c746d80b2</act:id>
+ <act:type>EXPENSE</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>6974</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">69ea025cd488b1084c9fed0d584800e2</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Kalkulatorische Abschreibungen</act:name>
+ <act:id type="guid">71abd428b3a7cab222308414d1165d6f</act:id>
+ <act:type>EXPENSE</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>6976</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">69ea025cd488b1084c9fed0d584800e2</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Kalkulatorische Wagnisse</act:name>
+ <act:id type="guid">ed4fd8143c9d488b8172b9642115f36b</act:id>
+ <act:type>EXPENSE</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>6978</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">69ea025cd488b1084c9fed0d584800e2</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Kalkulatorischer Lohn für unentgeltliche Mitarbeiter</act:name>
+ <act:id type="guid">2e014ae18903126be1305c97fba9731e</act:id>
+ <act:type>EXPENSE</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>6979</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">69ea025cd488b1084c9fed0d584800e2</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Verrechneter kalkulatorischer Unternehmerlohn</act:name>
+ <act:id type="guid">f4c0a57e80206cf2d8c3d4033a6c7922</act:id>
+ <act:type>EXPENSE</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>6980</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">69ea025cd488b1084c9fed0d584800e2</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Verrechnete kalkulatorische Miete und Pacht</act:name>
+ <act:id type="guid">29367c6f4dfb2f9ebe6c807e2cb32b22</act:id>
+ <act:type>EXPENSE</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>6982</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">69ea025cd488b1084c9fed0d584800e2</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Verrechnete kalkulatorische Zinsen</act:name>
+ <act:id type="guid">9cf9f573f298a7e4a69ffeeeb4855b6f</act:id>
+ <act:type>EXPENSE</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>6984</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">69ea025cd488b1084c9fed0d584800e2</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Verrechnete kalkulatorische Abschreibungen</act:name>
+ <act:id type="guid">2ebf5cfae6514c2a1ed8176cf9346bc7</act:id>
+ <act:type>EXPENSE</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>6986</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">69ea025cd488b1084c9fed0d584800e2</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Verrechnete kalkulatorische Wagnisse</act:name>
+ <act:id type="guid">e24631f8be473272a47c3b3187dd1b5e</act:id>
+ <act:type>EXPENSE</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>6988</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">69ea025cd488b1084c9fed0d584800e2</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Verrechneter kalkulatorischer Lohn für unentgeltliche Mitarbeiter</act:name>
+ <act:id type="guid">f9218772672c2b3b1d0fec59a7fd384f</act:id>
+ <act:type>EXPENSE</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>6989</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">69ea025cd488b1084c9fed0d584800e2</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>f) Kosten bei Anwendung des Umsatzkostenverfahrens</act:name>
+ <act:id type="guid">7b9852168571d463059f1a9a038ca8ff</act:id>
+ <act:type>EXPENSE</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">true</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">cf7f94dcdeb53cd3d602ea87d83aba4e</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Herstellungskosten</act:name>
+ <act:id type="guid">ba73ed9d5b56579a0e0f1fb9be3b08f7</act:id>
+ <act:type>EXPENSE</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>6990</act:code>
+ <act:description>Pos 2. der GUV beim Umsatzkostenverfahren</act:description>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">7b9852168571d463059f1a9a038ca8ff</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Verwaltungskosten</act:name>
+ <act:id type="guid">efa1c2dac899e2417457a461d74506b6</act:id>
+ <act:type>EXPENSE</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>6992</act:code>
+ <act:description>Pos 5. der GUV beim Umsatzkostenverfahren</act:description>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">7b9852168571d463059f1a9a038ca8ff</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Vertriebskosten</act:name>
+ <act:id type="guid">82f166849822c439759e1c6d59efb626</act:id>
+ <act:type>EXPENSE</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>6994</act:code>
+ <act:description>Pos 4. der GUV beim Umsatzkostenverfahren</act:description>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">7b9852168571d463059f1a9a038ca8ff</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Gegenkonto zu 6990 bis 6998</act:name>
+ <act:id type="guid">9462aa571417fd3f84517efe9750f3ab</act:id>
+ <act:type>EXPENSE</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>6999</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">7b9852168571d463059f1a9a038ca8ff</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Einstellung in die Einzelwertberichtigung zu Forderungen</act:name>
+ <act:id type="guid">8163fd4c7d3eca37779981b3fa479f0c</act:id>
+ <act:type>EXPENSE</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>6923</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">cf7f94dcdeb53cd3d602ea87d83aba4e</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Einstellungen in Sonderposten mit Rücklageanteil (steuerfreie Rücklagen)</act:name>
+ <act:id type="guid">bd0c0f4c5e274ad6e60cfb18cc2ca7e5</act:id>
+ <act:type>EXPENSE</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>6925</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">cf7f94dcdeb53cd3d602ea87d83aba4e</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Einstellungen in Sonderposten mit Rücklageanteil (Ansparabschreibungen)</act:name>
+ <act:id type="guid">958bcef2a9a95bb7fb94cf890c32e22b</act:id>
+ <act:type>EXPENSE</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>6926</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">cf7f94dcdeb53cd3d602ea87d83aba4e</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Einstellungen in Sonderposten mit Rücklageanteil (Sonderabschreibungen)</act:name>
+ <act:id type="guid">d178ab7cd9f293421fe9c19d4e13fea0</act:id>
+ <act:type>EXPENSE</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>6927</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
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+ <slot>
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+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">cf7f94dcdeb53cd3d602ea87d83aba4e</act:parent>
+</gnc:account>
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+ <act:id type="guid">a925fa0dcc3618aba6ee7df3eb317b1e</act:id>
+ <act:type>EXPENSE</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>6928</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">cf7f94dcdeb53cd3d602ea87d83aba4e</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Einstellungen in Sonderposten mit Rücklageanteil (§ 52 Abs. 16 EStG)</act:name>
+ <act:id type="guid">77d002bae022921736161cb5f75a114c</act:id>
+ <act:type>EXPENSE</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>6929</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
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+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">cf7f94dcdeb53cd3d602ea87d83aba4e</act:parent>
+</gnc:account>
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+ <act:name>Forderungsverluste</act:name>
+ <act:id type="guid">18243e4b412ad0a904dc36d08b20f695</act:id>
+ <act:type>EXPENSE</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>6930</act:code>
+ <act:description>übliche Höhe</act:description>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">cf7f94dcdeb53cd3d602ea87d83aba4e</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Forderungsverluste 7% USt</act:name>
+ <act:id type="guid">96b7ddc8873d37c832c1895bb5295877</act:id>
+ <act:type>EXPENSE</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>6931</act:code>
+ <act:description>übliche Höhe</act:description>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">18243e4b412ad0a904dc36d08b20f695</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Forderungsverluste aus steuerfreien EG-Lieferunge</act:name>
+ <act:id type="guid">5799ffd0a84b5b30cb70b3a9f61d8c2b</act:id>
+ <act:type>EXPENSE</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>6932</act:code>
+ <act:description>übliche Höhe</act:description>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">18243e4b412ad0a904dc36d08b20f695</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Forderungsverluste aus im Inland steuerpflichtigen EG-Lieferungen 7% USt</act:name>
+ <act:id type="guid">97446722c73f354b7352263e7f95bc4d</act:id>
+ <act:type>EXPENSE</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>6933</act:code>
+ <act:description>übliche Höhe</act:description>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">18243e4b412ad0a904dc36d08b20f695</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Forderungsverluste aus im Inland steuerpflichtigen EGLieferungen 16% USt</act:name>
+ <act:id type="guid">83c1fdccdb8ad8c92f8dff79a93a8319</act:id>
+ <act:type>EXPENSE</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>6934</act:code>
+ <act:description>übliche Höhe</act:description>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">18243e4b412ad0a904dc36d08b20f695</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Forderungsverluste 16% USt</act:name>
+ <act:id type="guid">39591bd8942fd922918d1bb6b93f4f9a</act:id>
+ <act:type>EXPENSE</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>6935</act:code>
+ <act:description>übliche Höhe</act:description>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">18243e4b412ad0a904dc36d08b20f695</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Forderungsverluste 15% USt</act:name>
+ <act:id type="guid">7378d4441f6dd694f08bdf075a3c8912</act:id>
+ <act:type>EXPENSE</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>6937</act:code>
+ <act:description>übliche Höhe</act:description>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">18243e4b412ad0a904dc36d08b20f695</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Forderungsverluste aus im Inland steuerpflichtigen EGLieferungen 15% USt</act:name>
+ <act:id type="guid">2c48f1ac4c9e5b5c1538185a0fac4086</act:id>
+ <act:type>EXPENSE</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>6939</act:code>
+ <act:description>übliche Höhe</act:description>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">18243e4b412ad0a904dc36d08b20f695</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Periodenfremde Aufwendungen</act:name>
+ <act:id type="guid">af18df2b2025b73e9930a526e62d3c59</act:id>
+ <act:type>EXPENSE</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>6960</act:code>
+ <act:description>soweit nicht außerordentlich</act:description>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">cf7f94dcdeb53cd3d602ea87d83aba4e</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Sonstige Aufwendungen betriebsfremd und regelmäßig</act:name>
+ <act:id type="guid">0b9c660016fdb2c55e77c6247a4a01d3</act:id>
+ <act:type>EXPENSE</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>6967</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">cf7f94dcdeb53cd3d602ea87d83aba4e</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Sonstige Aufwendungen unregelmäßig</act:name>
+ <act:id type="guid">9ae1bd620b72585ccb331cd711dcf928</act:id>
+ <act:type>EXPENSE</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>6969</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">cf7f94dcdeb53cd3d602ea87d83aba4e</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>12. Abschreibungen auf Finanzanlagen und auf Wertpapiere des Umlaufvermögens</act:name>
+ <act:id type="guid">676de19f4a18cfe6f34d77b99c9c0902</act:id>
+ <act:type>EXPENSE</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ <slot>
+ <slot:key>hbci</slot:key>
+ <slot:value type="frame"/>
+ </slot>
+ </act:slots>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Abschreibungen auf Finanzanlagen</act:name>
+ <act:id type="guid">330db1de3813d4b598b2646016d5bab4</act:id>
+ <act:type>EXPENSE</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>7200</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">676de19f4a18cfe6f34d77b99c9c0902</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Abschreibungen auf Finanzanlagen 100% / 50% nicht abzugsfähig</act:name>
+ <act:id type="guid">358c113659c03c17bc78f677e64f6b9f</act:id>
+ <act:type>EXPENSE</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>7204</act:code>
+ <act:description>inländische Kap.Ges.</act:description>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">330db1de3813d4b598b2646016d5bab4</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Abschreibungen aufgrund von Verlustanteilen an Mitunternehmerschaften § 8 GewStG</act:name>
+ <act:id type="guid">bd99edea1955d7a98773772ab91332f4</act:id>
+ <act:type>EXPENSE</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>7208</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">330db1de3813d4b598b2646016d5bab4</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Abschreibungen auf Wertpapiere des Umlaufvermögens</act:name>
+ <act:id type="guid">73ee82a70b1684f63ff518efbffe2f49</act:id>
+ <act:type>EXPENSE</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>7210</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
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+ <slot>
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+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">330db1de3813d4b598b2646016d5bab4</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Abschreibungen auf Wertpapiere des Umlaufvermögens 100% / 50% nicht abzugsfähig</act:name>
+ <act:id type="guid">7911b18245637ed89f2c415b63d70b4a</act:id>
+ <act:type>EXPENSE</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>7214</act:code>
+ <act:description>inländische Kap.Ges.</act:description>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">330db1de3813d4b598b2646016d5bab4</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Abschreibungen auf Finanzanlagen aufgrund steuerlicher Sondervorschriften</act:name>
+ <act:id type="guid">3931c679d22ec4e1e3c22f47fc33a998</act:id>
+ <act:type>EXPENSE</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>7250</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">330db1de3813d4b598b2646016d5bab4</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Abschreibungen auf Finanzanlagen auf Grund steuerlicher Sondervorschriften 100% / 50% nicht abzugsfähig</act:name>
+ <act:id type="guid">67c96069ce438824638e4e15916597fc</act:id>
+ <act:type>EXPENSE</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>7255</act:code>
+ <act:description>inländische Kap.Ges.</act:description>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">330db1de3813d4b598b2646016d5bab4</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Vorwegnahme künfiger Wertschwankungen bei Wertpapieren des Umlaufvermögens</act:name>
+ <act:id type="guid">931177616ce28c479616ee898e40e54f</act:id>
+ <act:type>EXPENSE</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>7260</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
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+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">330db1de3813d4b598b2646016d5bab4</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>13. Zinsen und ähnliche Aufwendungen</act:name>
+ <act:id type="guid">1848323dfe915f8ed2a24bc00fef1e16</act:id>
+ <act:type>EXPENSE</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
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+ <cmdty:id>EUR</cmdty:id>
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+ <cmdty:id>EUR</cmdty:id>
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+ <cmdty:id>EUR</cmdty:id>
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+ <cmdty:id>EUR</cmdty:id>
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+ <act:code>7609</act:code>
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+ <slot>
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+ <cmdty:id>EUR</cmdty:id>
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+ <cmdty:id>EUR</cmdty:id>
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+ <cmdty:id>EUR</cmdty:id>
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+ <cmdty:id>EUR</cmdty:id>
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+ <act:code>7635</act:code>
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+ <cmdty:id>EUR</cmdty:id>
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+ <act:code>7638</act:code>
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+ <slot>
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+ <cmdty:id>EUR</cmdty:id>
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+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>7640</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
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+ <slot>
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+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">b1f254106f1e487b31aad762ad1cca11</act:parent>
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+<gnc:account version="2.0.0">
+ <act:name>Steuererstattungen Vorjahre für Steuern vom Einkommen und Ertrag</act:name>
+ <act:id type="guid">130df50d42fa3997e514ac9f0ac0535b</act:id>
+ <act:type>INCOME</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>7642</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
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+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">b1f254106f1e487b31aad762ad1cca11</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Erträge aus der Auflösung von Rückstellungen für Steuern vom Einkommen und Ertrag</act:name>
+ <act:id type="guid">18cd9d7d36213618539f9b644909b88c</act:id>
+ <act:type>INCOME</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>7644</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
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+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">b1f254106f1e487b31aad762ad1cca11</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>19. sonstige Steuern</act:name>
+ <act:id type="guid">14317143371642d28f1085f244e92164</act:id>
+ <act:type>EXPENSE</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:description>ertragsunabhängig</act:description>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Sonstige Steuern</act:name>
+ <act:id type="guid">a5866629e278f3178e1a89e670c364f1</act:id>
+ <act:type>EXPENSE</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>7650</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">14317143371642d28f1085f244e92164</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Verbrauchsteuer</act:name>
+ <act:id type="guid">fe4984b6ffd6067845565f6a79e72ba3</act:id>
+ <act:type>EXPENSE</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>7675</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">a5866629e278f3178e1a89e670c364f1</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Ökosteuer</act:name>
+ <act:id type="guid">645ac69df0e23132e58e1801fc9cc19b</act:id>
+ <act:type>EXPENSE</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>7678</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">a5866629e278f3178e1a89e670c364f1</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Grundsteuer</act:name>
+ <act:id type="guid">9cba85054f28605b1ab51a2bb2c975a5</act:id>
+ <act:type>EXPENSE</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>7680</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">a5866629e278f3178e1a89e670c364f1</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Grundsteuer für Gebäude, die nicht zum Betriebsvermögen gehören</act:name>
+ <act:id type="guid">cd44de7e0aee2706b301f9c1bacef79c</act:id>
+ <act:type>EXPENSE</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>7684</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">9cba85054f28605b1ab51a2bb2c975a5</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Kfz-Steuer</act:name>
+ <act:id type="guid">f4d4caa38a00a232835988f7c55c2658</act:id>
+ <act:type>EXPENSE</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>7685</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">a5866629e278f3178e1a89e670c364f1</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Steuernachzahlungen Vorjahre für sonstige Steuern</act:name>
+ <act:id type="guid">80b1d48962ca79526f05164c4ded631a</act:id>
+ <act:type>EXPENSE</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>7690</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">a5866629e278f3178e1a89e670c364f1</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Steuererstattungen Vorjahre für sonstige Steuern</act:name>
+ <act:id type="guid">99e113ed0416a564d64005711d670e91</act:id>
+ <act:type>INCOME</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>7692</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">a5866629e278f3178e1a89e670c364f1</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Erträge aus der Auflösung von Rückstellungen für sonstige Steuern</act:name>
+ <act:id type="guid">38e68910c9a79657ea751abc1746f44b</act:id>
+ <act:type>EXPENSE</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>7694</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">a5866629e278f3178e1a89e670c364f1</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>20. Jahresüberschuß/Jahresfehlbetrag</act:name>
+ <act:id type="guid">cc7dbfb6a1542855e03eecdaee3237ea</act:id>
+ <act:type>EQUITY</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:description>Achtung Summe 14+17+18+19</act:description>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ <slot>
+ <slot:key>hbci</slot:key>
+ <slot:value type="frame"/>
+ </slot>
+ </act:slots>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>21. Veränderungen Vortäge und Rücklagen</act:name>
+ <act:id type="guid">e940821294093238c9ed9e89a1d00a37</act:id>
+ <act:type>EQUITY</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">true</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>1. Gewinn-/Verlustvortrag nach Verwendung</act:name>
+ <act:id type="guid">644e496fc6f9e01e389755e3bd69d80d</act:id>
+ <act:type>EQUITY</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">e940821294093238c9ed9e89a1d00a37</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Gewinnvortrag nach Verwendung</act:name>
+ <act:id type="guid">85f811bc3d9a818d6f5ba196cd2979aa</act:id>
+ <act:type>EQUITY</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>7700</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">644e496fc6f9e01e389755e3bd69d80d</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Gewinnvortrag 40% Vorbelastung</act:name>
+ <act:id type="guid">3c7e5794b38633932062b2764bed0b43</act:id>
+ <act:type>EQUITY</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>7705</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">644e496fc6f9e01e389755e3bd69d80d</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Gewinnvortrag 0% Vorbelastung (steuerliches Einlagekonto)</act:name>
+ <act:id type="guid">ed574d34401f433d6e55e0c881a36f43</act:id>
+ <act:type>EQUITY</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>7710</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">644e496fc6f9e01e389755e3bd69d80d</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Gewinnvortrag 0% Vorbelastung (EK02)</act:name>
+ <act:id type="guid">2d59454941ced193128838396e722b00</act:id>
+ <act:type>EQUITY</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>7715</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">644e496fc6f9e01e389755e3bd69d80d</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Verlustvortrag nach Verwendung</act:name>
+ <act:id type="guid">36a5b6f056a05e744a8a4c6460a85396</act:id>
+ <act:type>EQUITY</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>7720</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">644e496fc6f9e01e389755e3bd69d80d</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Entnahmen aus der Kapitalrücklage</act:name>
+ <act:id type="guid">7d98054b81da8fa1b1ea68d7d92b047b</act:id>
+ <act:type>EQUITY</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>7730</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">644e496fc6f9e01e389755e3bd69d80d</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>2. Entnahmen aus Gewinnrücklagen</act:name>
+ <act:id type="guid">e250efca9681cba74a7eb7f31361d9af</act:id>
+ <act:type>EQUITY</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">true</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">e940821294093238c9ed9e89a1d00a37</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Entnahmen aus der gesetzlichen Rücklage</act:name>
+ <act:id type="guid">51cfa2d6b27ca7d0d84c5954d1516c9a</act:id>
+ <act:type>EQUITY</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>7735</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string">Aufwandskonten?</slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">e250efca9681cba74a7eb7f31361d9af</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Entnahmen aus der Rücklage für eigene Anteile</act:name>
+ <act:id type="guid">b9a6f1ae114ab0b860679518eca422e6</act:id>
+ <act:type>EQUITY</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>7740</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string">Aufwandskonten?</slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">e250efca9681cba74a7eb7f31361d9af</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Entnahmen aus satzungsmäßigen Rücklagen</act:name>
+ <act:id type="guid">7b20bdd2f040526d654f09199a8c0fdd</act:id>
+ <act:type>EQUITY</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>7745</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string">Aufwandskonten?</slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">e250efca9681cba74a7eb7f31361d9af</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Entnahmen aus anderen Gewinnrücklagen</act:name>
+ <act:id type="guid">09e7daa17493f116f02ea85a59c2741c</act:id>
+ <act:type>EQUITY</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>7750</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string">Aufwandskonten?</slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">e250efca9681cba74a7eb7f31361d9af</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Erträge aus Kapitalherabsetzung</act:name>
+ <act:id type="guid">ddc1d0d55f2c987b67aa4107272855fc</act:id>
+ <act:type>EQUITY</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>7755</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string">Aufwandskonten?</slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">e250efca9681cba74a7eb7f31361d9af</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Einstellungen in die Kapitalrücklage nach den Vorschriften über die vereinfachte Kapitalherabsetzung</act:name>
+ <act:id type="guid">24ab942af2624f4557eee713594cfe8a</act:id>
+ <act:type>EQUITY</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>7760</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string">Aufwandskonten?</slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">e250efca9681cba74a7eb7f31361d9af</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>3. Einstellungen in Gewinnrücklagen</act:name>
+ <act:id type="guid">f14569e730ac327e0d442683013d415a</act:id>
+ <act:type>EQUITY</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">true</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">e940821294093238c9ed9e89a1d00a37</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Einstellungen in die gesetzliche Rücklage</act:name>
+ <act:id type="guid">33fb12ef61a288efe9b71a391390a92a</act:id>
+ <act:type>EQUITY</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>7765</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">f14569e730ac327e0d442683013d415a</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Einstellungen in die Rücklage für eigene Anteile</act:name>
+ <act:id type="guid">a55c296eac6d9bd9dee382b03f9e90ea</act:id>
+ <act:type>EQUITY</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>7770</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">f14569e730ac327e0d442683013d415a</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Einstellungen in satzungsmäßige Rücklagen</act:name>
+ <act:id type="guid">a687f641c6a92e583e4f811a285cac3b</act:id>
+ <act:type>EQUITY</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>7775</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">f14569e730ac327e0d442683013d415a</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Einstellungen in andere Gewinnrücklagen</act:name>
+ <act:id type="guid">46adc1106a1c998159c93a6fd256b3f5</act:id>
+ <act:type>EQUITY</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>7780</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">f14569e730ac327e0d442683013d415a</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Vorabausschüttung</act:name>
+ <act:id type="guid">1411997e25e0110f4a3202a4ccdd692f</act:id>
+ <act:type>EQUITY</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>7790</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">f14569e730ac327e0d442683013d415a</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Vortrag auf neue Rechnung (GuV)</act:name>
+ <act:id type="guid">b9588a4dc4411adbf65747a53194f0ee</act:id>
+ <act:type>EQUITY</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>7795</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">f14569e730ac327e0d442683013d415a</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+ <act:name>Aufwendungen/Erträge aus Umrechnungsdifferenzen</act:name>
+ <act:id type="guid">d5cbf3780510cc4bba614f0f119da1b2</act:id>
+ <act:type>EQUITY</act:type>
+ <act:commodity>
+ <cmdty:space>ISO4217</cmdty:space>
+ <cmdty:id>EUR</cmdty:id>
+ </act:commodity>
+ <act:commodity-scu>100</act:commodity-scu>
+ <act:code>7990</act:code>
+ <act:slots>
+ <slot>
+ <slot:key>placeholder</slot:key>
+ <slot:value type="string">false</slot:value>
+ </slot>
+ <slot>
+ <slot:key>notes</slot:key>
+ <slot:value type="string"></slot:value>
+ </slot>
+ </act:slots>
+ <act:parent type="guid">f14569e730ac327e0d442683013d415a</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
<act:name>Anfangsbestand</act:name>
- <act:id type="new">5e9d2148169732e6e6b683afdfd62dca</act:id>
+ <act:id type="guid">e57d948c9a884e179bd090118b9212f8</act:id>
<act:type>EQUITY</act:type>
<act:commodity>
<cmdty:space>ISO4217</cmdty:space>
@@ -6687,11 +25675,10 @@
<slot:value type="frame"/>
</slot>
</act:slots>
- <act:parent type="new">1972cce2e2364f95b2b0bc014502661d</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Saldenvorträge Sachkonten</act:name>
- <act:id type="new">8504f182e6d430e8c5425c1b36991e3a</act:id>
+ <act:name>Saldenvorträge Sachkonten</act:name>
+ <act:id type="guid">1388e85529c4367daca7540ded776f29</act:id>
<act:type>EQUITY</act:type>
<act:commodity>
<cmdty:space>ISO4217</cmdty:space>
@@ -6709,11 +25696,11 @@
<slot:value type="string"></slot:value>
</slot>
</act:slots>
- <act:parent type="guid">5e9d2148169732e6e6b683afdfd62dca</act:parent>
+ <act:parent type="guid">e57d948c9a884e179bd090118b9212f8</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Saldenvorträge Debitoren</act:name>
- <act:id type="new">60b8ced4cfd00eebde5212398ee3d84a</act:id>
+ <act:name>Saldenvorträge Debitoren</act:name>
+ <act:id type="guid">b1f71776f91e9870a52b544ac8111101</act:id>
<act:type>EQUITY</act:type>
<act:commodity>
<cmdty:space>ISO4217</cmdty:space>
@@ -6731,11 +25718,11 @@
<slot:value type="string"></slot:value>
</slot>
</act:slots>
- <act:parent type="guid">5e9d2148169732e6e6b683afdfd62dca</act:parent>
+ <act:parent type="guid">e57d948c9a884e179bd090118b9212f8</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
- <act:name>Saldenvorträge Kreditoren</act:name>
- <act:id type="new">ff9df4a3af144d00e5b614ea1d3e61a8</act:id>
+ <act:name>Saldenvorträge Kreditoren</act:name>
+ <act:id type="guid">b53dd07c847bd10d5d6c7005a76c3a96</act:id>
<act:type>EQUITY</act:type>
<act:commodity>
<cmdty:space>ISO4217</cmdty:space>
@@ -6753,7 +25740,7 @@
<slot:value type="string"></slot:value>
</slot>
</act:slots>
- <act:parent type="guid">5e9d2148169732e6e6b683afdfd62dca</act:parent>
+ <act:parent type="guid">e57d948c9a884e179bd090118b9212f8</act:parent>
</gnc:account>
</gnc-account-example>
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