r16504 - gnucash/trunk/accounts/de_DE - SKR04: replace all occurrences of "guid" with "new"

Rolf Leggewie rolf at cvs.gnucash.org
Tue Sep 4 10:31:15 EDT 2007 

Author: rolf
Date: 2007-09-04 10:31:12 -0400 (Tue, 04 Sep 2007)
New Revision: 16504
Trac: http://svn.gnucash.org/trac/changeset/16504

Modified:
   gnucash/trunk/accounts/de_DE/acctchrt_skr04.gnucash-xea
Log:
SKR04: replace all occurrences of "guid" with "new"
Learned this from bug#321405.
jsled and I assume that this should be more stable.


Modified: gnucash/trunk/accounts/de_DE/acctchrt_skr04.gnucash-xea
===================================================================
--- gnucash/trunk/accounts/de_DE/acctchrt_skr04.gnucash-xea	2007-09-04 12:23:07 UTC (rev 16503)
+++ gnucash/trunk/accounts/de_DE/acctchrt_skr04.gnucash-xea	2007-09-04 14:31:12 UTC (rev 16504)
@@ -12,7 +12,7 @@
 <gnc-act:exclude-from-select-all>1</gnc-act:exclude-from-select-all>
 <gnc:account version="2.0.0">
   <act:name>22. Konten zur statistischen Auswertung und internen Verrechnung</act:name>
-  <act:id type="guid">3237729e885b61040c631531fb050e1c</act:id>
+  <act:id type="new">3237729e885b61040c631531fb050e1c</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -33,7 +33,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Aktiva</act:name>
-  <act:id type="guid">5431c68bfabcf5fdbef88abedd861198</act:id>
+  <act:id type="new">5431c68bfabcf5fdbef88abedd861198</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -58,7 +58,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>A. Anlagevermögen:</act:name>
-  <act:id type="guid">25554b48b5e81d8452521bacda7cc226</act:id>
+  <act:id type="new">25554b48b5e81d8452521bacda7cc226</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -83,11 +83,11 @@
       <slot:value type="integer">1</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">5431c68bfabcf5fdbef88abedd861198</act:parent>
+  <act:parent type="new">5431c68bfabcf5fdbef88abedd861198</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>I. Ausstehende Einlagen</act:name>
-  <act:id type="guid">60a53513911abc31ce93dfddbc9c96c5</act:id>
+  <act:id type="new">60a53513911abc31ce93dfddbc9c96c5</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -105,11 +105,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">25554b48b5e81d8452521bacda7cc226</act:parent>
+  <act:parent type="new">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:id type="new">cb112e9d5b6bf4ca0149302b9b35722b</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -126,11 +126,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">60a53513911abc31ce93dfddbc9c96c5</act:parent>
+  <act:parent type="new">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:id type="new">c475e4f4b9e4d04fc01eaa9132ce8230</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -149,11 +149,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">cb112e9d5b6bf4ca0149302b9b35722b</act:parent>
+  <act:parent type="new">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:id type="new">3b14113fb70353a4a1fe4abb007446c7</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -171,11 +171,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">cb112e9d5b6bf4ca0149302b9b35722b</act:parent>
+  <act:parent type="new">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:id type="new">92e0c76cd1716d23684995969a1af341</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -192,11 +192,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">60a53513911abc31ce93dfddbc9c96c5</act:parent>
+  <act:parent type="new">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:id type="new">f6bbe9bcc8d0115316daf1de671e954a</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -214,11 +214,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">92e0c76cd1716d23684995969a1af341</act:parent>
+  <act:parent type="new">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:id type="new">20cb6ac0522ef0dc92bb1cadaeca855c</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -236,11 +236,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">92e0c76cd1716d23684995969a1af341</act:parent>
+  <act:parent type="new">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:id type="new">d5a9019b0a64680ad8ef1472551e355b</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -258,11 +258,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">92e0c76cd1716d23684995969a1af341</act:parent>
+  <act:parent type="new">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:id type="new">73e454578f1f23eaf0d9a1c765c19258</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -280,11 +280,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">92e0c76cd1716d23684995969a1af341</act:parent>
+  <act:parent type="new">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:id type="new">6ecb789e06f3feac57be62f87a44beba</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -302,11 +302,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">25554b48b5e81d8452521bacda7cc226</act:parent>
+  <act:parent type="new">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:id type="new">664bd49a2bbb9ed51a0d1325dd849a22</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -324,11 +324,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">6ecb789e06f3feac57be62f87a44beba</act:parent>
+  <act:parent type="new">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:id type="new">a041dea0d2d980c708dd5cc8828218b6</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -346,11 +346,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">6ecb789e06f3feac57be62f87a44beba</act:parent>
+  <act:parent type="new">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:id type="new">3dbb5945983bc0de9d33b40bb21c53cb</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -372,11 +372,11 @@
       <slot:value type="frame"/>
     </slot>
   </act:slots>
-  <act:parent type="guid">25554b48b5e81d8452521bacda7cc226</act:parent>
+  <act:parent type="new">25554b48b5e81d8452521bacda7cc226</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>01. 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:id type="new">accd83b772d8921a4fa697291ad04e2c</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -397,11 +397,11 @@
       <slot:value type="frame"/>
     </slot>
   </act:slots>
-  <act:parent type="guid">3dbb5945983bc0de9d33b40bb21c53cb</act:parent>
+  <act:parent type="new">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:id type="new">05140533502d0be13e2a07b5b78f826d</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -419,11 +419,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">accd83b772d8921a4fa697291ad04e2c</act:parent>
+  <act:parent type="new">accd83b772d8921a4fa697291ad04e2c</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Konzessionen</act:name>
-  <act:id type="guid">5f40c7e06a47a5209944dda0481e34c3</act:id>
+  <act:id type="new">5f40c7e06a47a5209944dda0481e34c3</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -441,11 +441,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">05140533502d0be13e2a07b5b78f826d</act:parent>
+  <act:parent type="new">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:id type="new">909859f1f05e2336191c221d543745e2</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -463,11 +463,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">05140533502d0be13e2a07b5b78f826d</act:parent>
+  <act:parent type="new">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:id type="new">56034fe0014c3c163d4b5882a3dafa65</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -485,11 +485,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">05140533502d0be13e2a07b5b78f826d</act:parent>
+  <act:parent type="new">05140533502d0be13e2a07b5b78f826d</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>EDV-Software</act:name>
-  <act:id type="guid">7001151200f6b5a54a21a91a06cdb96c</act:id>
+  <act:id type="new">7001151200f6b5a54a21a91a06cdb96c</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -511,11 +511,11 @@
       <slot:value type="integer">1</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">05140533502d0be13e2a07b5b78f826d</act:parent>
+  <act:parent type="new">05140533502d0be13e2a07b5b78f826d</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Lizenzen an gewerblichen Schutzrechten und ähnlichen Rechten und Werten</act:name>
-  <act:id type="guid">ef6e9613e169c517c93b3b8f23e89a80</act:id>
+  <act:id type="new">ef6e9613e169c517c93b3b8f23e89a80</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -533,11 +533,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">05140533502d0be13e2a07b5b78f826d</act:parent>
+  <act:parent type="new">05140533502d0be13e2a07b5b78f826d</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>02. Geschäfts- oder Firmenwert</act:name>
-  <act:id type="guid">0497673b94b5f5d818d646ab831a2cdb</act:id>
+  <act:id type="new">0497673b94b5f5d818d646ab831a2cdb</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -558,11 +558,11 @@
       <slot:value type="frame"/>
     </slot>
   </act:slots>
-  <act:parent type="guid">3dbb5945983bc0de9d33b40bb21c53cb</act:parent>
+  <act:parent type="new">3dbb5945983bc0de9d33b40bb21c53cb</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Geschäfts- oder Firmenwert</act:name>
-  <act:id type="guid">91054040eddcb54d26482c57be43d7f2</act:id>
+  <act:id type="new">91054040eddcb54d26482c57be43d7f2</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -580,11 +580,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">0497673b94b5f5d818d646ab831a2cdb</act:parent>
+  <act:parent type="new">0497673b94b5f5d818d646ab831a2cdb</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Verschmelzungsmehrwert</act:name>
-  <act:id type="guid">75caf73e754b2f8d8efbdae62eabf586</act:id>
+  <act:id type="new">75caf73e754b2f8d8efbdae62eabf586</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -602,11 +602,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">0497673b94b5f5d818d646ab831a2cdb</act:parent>
+  <act:parent type="new">0497673b94b5f5d818d646ab831a2cdb</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>03. Geleistete Anzahlungen</act:name>
-  <act:id type="guid">ea0f8625843879d059e4d62a6b8dcb5b</act:id>
+  <act:id type="new">ea0f8625843879d059e4d62a6b8dcb5b</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -627,11 +627,11 @@
       <slot:value type="frame"/>
     </slot>
   </act:slots>
-  <act:parent type="guid">3dbb5945983bc0de9d33b40bb21c53cb</act:parent>
+  <act:parent type="new">3dbb5945983bc0de9d33b40bb21c53cb</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Anzahlungen auf immaterielle Vermögensgegenstände</act:name>
-  <act:id type="guid">3c7f20e161b7e26c67f82a117fd44ea5</act:id>
+  <act:id type="new">3c7f20e161b7e26c67f82a117fd44ea5</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -649,11 +649,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">ea0f8625843879d059e4d62a6b8dcb5b</act:parent>
+  <act:parent type="new">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:id type="new">b91b5db8347e945b6b935f4c36789164</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -671,11 +671,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">ea0f8625843879d059e4d62a6b8dcb5b</act:parent>
+  <act:parent type="new">ea0f8625843879d059e4d62a6b8dcb5b</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>IV. Sachanlagen:</act:name>
-  <act:id type="guid">4240cda2d91992e2202a40b0bf36a8b2</act:id>
+  <act:id type="new">4240cda2d91992e2202a40b0bf36a8b2</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -701,11 +701,11 @@
       <slot:value type="integer">1</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">25554b48b5e81d8452521bacda7cc226</act:parent>
+  <act:parent type="new">25554b48b5e81d8452521bacda7cc226</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>01. Grundstücke, grundstücksgleiche Rechte und Bauten einschließlich der Bauten auf fremden Grundstücken</act:name>
-  <act:id type="guid">b69dc8686d2f1317404f9c7ed8642ec9</act:id>
+  <act:id type="new">b69dc8686d2f1317404f9c7ed8642ec9</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -723,11 +723,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">4240cda2d91992e2202a40b0bf36a8b2</act:parent>
+  <act:parent type="new">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:id type="new">ac73b8fb60a236482d3932e1bc6f3509</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -745,11 +745,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">b69dc8686d2f1317404f9c7ed8642ec9</act:parent>
+  <act:parent type="new">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:id type="new">6fae8a836e7464afea9450c0be61d9aa</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -767,11 +767,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">ac73b8fb60a236482d3932e1bc6f3509</act:parent>
+  <act:parent type="new">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:id type="new">b602a7759c5eb17edb1b580fd70a0ac1</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -790,11 +790,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">ac73b8fb60a236482d3932e1bc6f3509</act:parent>
+  <act:parent type="new">ac73b8fb60a236482d3932e1bc6f3509</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Grundstücke mit Substanzverzehr</act:name>
-  <act:id type="guid">9aaf3fe8760c7349e65692b1fba69673</act:id>
+  <act:id type="new">9aaf3fe8760c7349e65692b1fba69673</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -812,11 +812,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">ac73b8fb60a236482d3932e1bc6f3509</act:parent>
+  <act:parent type="new">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:id type="new">01755fea6af689c3d5e5e3d925bbdc79</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -834,11 +834,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">b69dc8686d2f1317404f9c7ed8642ec9</act:parent>
+  <act:parent type="new">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:id type="new">3d150977fb3b8df2c0b5f73882b859ee</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -856,11 +856,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">01755fea6af689c3d5e5e3d925bbdc79</act:parent>
+  <act:parent type="new">01755fea6af689c3d5e5e3d925bbdc79</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Geschäftsbauten</act:name>
-  <act:id type="guid">6299e4f4aa4d6eee16959537f85ef5ef</act:id>
+  <act:id type="new">6299e4f4aa4d6eee16959537f85ef5ef</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -878,11 +878,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">01755fea6af689c3d5e5e3d925bbdc79</act:parent>
+  <act:parent type="new">01755fea6af689c3d5e5e3d925bbdc79</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Fabrikbauten</act:name>
-  <act:id type="guid">fec6f67e6bc873d796e7014f59003631</act:id>
+  <act:id type="new">fec6f67e6bc873d796e7014f59003631</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -900,11 +900,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">01755fea6af689c3d5e5e3d925bbdc79</act:parent>
+  <act:parent type="new">01755fea6af689c3d5e5e3d925bbdc79</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Andere Bauten</act:name>
-  <act:id type="guid">06ad48320797844f68704cf08a536511</act:id>
+  <act:id type="new">06ad48320797844f68704cf08a536511</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -922,11 +922,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">01755fea6af689c3d5e5e3d925bbdc79</act:parent>
+  <act:parent type="new">01755fea6af689c3d5e5e3d925bbdc79</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Garagen</act:name>
-  <act:id type="guid">c5cd3efad0595a7901a81142bf4260bb</act:id>
+  <act:id type="new">c5cd3efad0595a7901a81142bf4260bb</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -944,11 +944,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">01755fea6af689c3d5e5e3d925bbdc79</act:parent>
+  <act:parent type="new">01755fea6af689c3d5e5e3d925bbdc79</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Außenanlagen für Geschäfts-, Fabrik- und andere Bauten</act:name>
-  <act:id type="guid">db70fb9a17e594ba1879c851cb15baa1</act:id>
+  <act:id type="new">db70fb9a17e594ba1879c851cb15baa1</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -966,11 +966,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">01755fea6af689c3d5e5e3d925bbdc79</act:parent>
+  <act:parent type="new">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:id type="new">524caa2f277114e323a58aaeecc86b60</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -988,11 +988,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">01755fea6af689c3d5e5e3d925bbdc79</act:parent>
+  <act:parent type="new">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:id type="new">cd4f4df911b137ad0d45926d693b0bac</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -1010,11 +1010,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">01755fea6af689c3d5e5e3d925bbdc79</act:parent>
+  <act:parent type="new">01755fea6af689c3d5e5e3d925bbdc79</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Wohnbauten</act:name>
-  <act:id type="guid">f48445e107dc1620cd4fda6f6b144ad4</act:id>
+  <act:id type="new">f48445e107dc1620cd4fda6f6b144ad4</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -1032,11 +1032,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">b69dc8686d2f1317404f9c7ed8642ec9</act:parent>
+  <act:parent type="new">b69dc8686d2f1317404f9c7ed8642ec9</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Garagen</act:name>
-  <act:id type="guid">b79cdc16175c4c382aa6d6bf8e286098</act:id>
+  <act:id type="new">b79cdc16175c4c382aa6d6bf8e286098</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -1054,11 +1054,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">f48445e107dc1620cd4fda6f6b144ad4</act:parent>
+  <act:parent type="new">f48445e107dc1620cd4fda6f6b144ad4</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Außenanlagen</act:name>
-  <act:id type="guid">5e0b123fbdd511d8a7aa1b3447698ca7</act:id>
+  <act:id type="new">5e0b123fbdd511d8a7aa1b3447698ca7</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -1080,11 +1080,11 @@
       <slot:value type="integer">1</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">f48445e107dc1620cd4fda6f6b144ad4</act:parent>
+  <act:parent type="new">f48445e107dc1620cd4fda6f6b144ad4</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Hof- und Wegebefestigungen</act:name>
-  <act:id type="guid">9e4f5e00fa584900727ddc3c5e92ac8a</act:id>
+  <act:id type="new">9e4f5e00fa584900727ddc3c5e92ac8a</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -1102,11 +1102,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">f48445e107dc1620cd4fda6f6b144ad4</act:parent>
+  <act:parent type="new">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:id type="new">43912ec271eb2738d5d5b010189cca9d</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -1124,11 +1124,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">f48445e107dc1620cd4fda6f6b144ad4</act:parent>
+  <act:parent type="new">f48445e107dc1620cd4fda6f6b144ad4</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Bauten auf fremden Grundstücken</act:name>
-  <act:id type="guid">252f491c8729c4533228e2a479a35471</act:id>
+  <act:id type="new">252f491c8729c4533228e2a479a35471</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -1146,11 +1146,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">b69dc8686d2f1317404f9c7ed8642ec9</act:parent>
+  <act:parent type="new">b69dc8686d2f1317404f9c7ed8642ec9</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Geschäftsbauten</act:name>
-  <act:id type="guid">a7a19f16b556e1b21b1480db003bdba2</act:id>
+  <act:id type="new">a7a19f16b556e1b21b1480db003bdba2</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -1168,11 +1168,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">252f491c8729c4533228e2a479a35471</act:parent>
+  <act:parent type="new">252f491c8729c4533228e2a479a35471</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Fabrikbauten</act:name>
-  <act:id type="guid">ce4f62a0a59bc05fafa9574b89efdf4a</act:id>
+  <act:id type="new">ce4f62a0a59bc05fafa9574b89efdf4a</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -1190,11 +1190,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">252f491c8729c4533228e2a479a35471</act:parent>
+  <act:parent type="new">252f491c8729c4533228e2a479a35471</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Wohnbauten</act:name>
-  <act:id type="guid">f853933404ec3b03b54ba7a10a5b27ad</act:id>
+  <act:id type="new">f853933404ec3b03b54ba7a10a5b27ad</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -1212,11 +1212,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">252f491c8729c4533228e2a479a35471</act:parent>
+  <act:parent type="new">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:id type="new">915eff521e7458625a5a43689d567c14</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -1234,11 +1234,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">252f491c8729c4533228e2a479a35471</act:parent>
+  <act:parent type="new">252f491c8729c4533228e2a479a35471</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Garagen</act:name>
-  <act:id type="guid">bcdce387a1ef9697d7e0680b7dec019d</act:id>
+  <act:id type="new">bcdce387a1ef9697d7e0680b7dec019d</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -1256,11 +1256,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">252f491c8729c4533228e2a479a35471</act:parent>
+  <act:parent type="new">252f491c8729c4533228e2a479a35471</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Außenanlagen</act:name>
-  <act:id type="guid">28cde874025fd497015fa6921316388d</act:id>
+  <act:id type="new">28cde874025fd497015fa6921316388d</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -1278,11 +1278,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">252f491c8729c4533228e2a479a35471</act:parent>
+  <act:parent type="new">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:id type="new">abb9c44ca6df3b5897d8b5fe4e612d64</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -1300,11 +1300,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">252f491c8729c4533228e2a479a35471</act:parent>
+  <act:parent type="new">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:id type="new">1dd0ec10e179ea8887347f268f7bd227</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -1322,11 +1322,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">252f491c8729c4533228e2a479a35471</act:parent>
+  <act:parent type="new">252f491c8729c4533228e2a479a35471</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>02. Technische Anlagen und Maschinen</act:name>
-  <act:id type="guid">02e735cb2ec806f8049cfce36bbb3f91</act:id>
+  <act:id type="new">02e735cb2ec806f8049cfce36bbb3f91</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -1348,11 +1348,11 @@
       <slot:value type="integer">1</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">4240cda2d91992e2202a40b0bf36a8b2</act:parent>
+  <act:parent type="new">4240cda2d91992e2202a40b0bf36a8b2</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Technische Anlagen</act:name>
-  <act:id type="guid">a4f6a8fca7928d49843c9d5af889e7c8</act:id>
+  <act:id type="new">a4f6a8fca7928d49843c9d5af889e7c8</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -1370,11 +1370,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">02e735cb2ec806f8049cfce36bbb3f91</act:parent>
+  <act:parent type="new">02e735cb2ec806f8049cfce36bbb3f91</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Maschinen</act:name>
-  <act:id type="guid">b1fcade25867e29bb74f0cff18ad4ce5</act:id>
+  <act:id type="new">b1fcade25867e29bb74f0cff18ad4ce5</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -1392,11 +1392,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">02e735cb2ec806f8049cfce36bbb3f91</act:parent>
+  <act:parent type="new">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:id type="new">ea9841bf34aacffb4f9b107a79629b83</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -1414,11 +1414,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">02e735cb2ec806f8049cfce36bbb3f91</act:parent>
+  <act:parent type="new">02e735cb2ec806f8049cfce36bbb3f91</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Betriebsvorrichtungen</act:name>
-  <act:id type="guid">7d71003b95289e770bc7222b1b9122c1</act:id>
+  <act:id type="new">7d71003b95289e770bc7222b1b9122c1</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -1436,11 +1436,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">02e735cb2ec806f8049cfce36bbb3f91</act:parent>
+  <act:parent type="new">02e735cb2ec806f8049cfce36bbb3f91</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>03. Andere Anlagen, Betriebs- und Geschäftsausstattung</act:name>
-  <act:id type="guid">9c897b2b8563220f6ba863b5d7bcb0aa</act:id>
+  <act:id type="new">9c897b2b8563220f6ba863b5d7bcb0aa</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -1462,11 +1462,11 @@
       <slot:value type="frame"/>
     </slot>
   </act:slots>
-  <act:parent type="guid">4240cda2d91992e2202a40b0bf36a8b2</act:parent>
+  <act:parent type="new">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:id type="new">d284ae0034e7757ad06c520a66808e3d</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -1484,11 +1484,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">9c897b2b8563220f6ba863b5d7bcb0aa</act:parent>
+  <act:parent type="new">9c897b2b8563220f6ba863b5d7bcb0aa</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>PKW</act:name>
-  <act:id type="guid">0ad924ce3bf6f81e3e304f93e793e5dc</act:id>
+  <act:id type="new">0ad924ce3bf6f81e3e304f93e793e5dc</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -1510,11 +1510,11 @@
       <slot:value type="integer">1</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">9c897b2b8563220f6ba863b5d7bcb0aa</act:parent>
+  <act:parent type="new">9c897b2b8563220f6ba863b5d7bcb0aa</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>LKW</act:name>
-  <act:id type="guid">2c7da3dbf0e3b1a2103bfba50f79bd89</act:id>
+  <act:id type="new">2c7da3dbf0e3b1a2103bfba50f79bd89</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -1536,11 +1536,11 @@
       <slot:value type="integer">1</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">9c897b2b8563220f6ba863b5d7bcb0aa</act:parent>
+  <act:parent type="new">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:id type="new">5cdbbb517430192f97ccb78f3ba3a9f1</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -1558,11 +1558,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">9c897b2b8563220f6ba863b5d7bcb0aa</act:parent>
+  <act:parent type="new">9c897b2b8563220f6ba863b5d7bcb0aa</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Computer</act:name>
-  <act:id type="guid">f2b4b11509c9041b878443d33542aa32</act:id>
+  <act:id type="new">f2b4b11509c9041b878443d33542aa32</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -1580,11 +1580,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">9c897b2b8563220f6ba863b5d7bcb0aa</act:parent>
+  <act:parent type="new">9c897b2b8563220f6ba863b5d7bcb0aa</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Werkzeuge</act:name>
-  <act:id type="guid">90299e1a44cded6104cb1c6383882720</act:id>
+  <act:id type="new">90299e1a44cded6104cb1c6383882720</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -1606,11 +1606,11 @@
       <slot:value type="integer">1</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">9c897b2b8563220f6ba863b5d7bcb0aa</act:parent>
+  <act:parent type="new">9c897b2b8563220f6ba863b5d7bcb0aa</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Ladeneinrichtung</act:name>
-  <act:id type="guid">918d686b640844fb4aaa2b28948266e8</act:id>
+  <act:id type="new">918d686b640844fb4aaa2b28948266e8</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -1628,11 +1628,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">9c897b2b8563220f6ba863b5d7bcb0aa</act:parent>
+  <act:parent type="new">9c897b2b8563220f6ba863b5d7bcb0aa</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Büroeinrichtung</act:name>
-  <act:id type="guid">0161187758b3306b3dd5a1ff2e0c5dd2</act:id>
+  <act:id type="new">0161187758b3306b3dd5a1ff2e0c5dd2</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -1654,11 +1654,11 @@
       <slot:value type="integer">1</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">9c897b2b8563220f6ba863b5d7bcb0aa</act:parent>
+  <act:parent type="new">9c897b2b8563220f6ba863b5d7bcb0aa</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Gerüst- und Schalungsmaterial</act:name>
-  <act:id type="guid">1d43d3648adb3e29bf3ea028ef216328</act:id>
+  <act:id type="new">1d43d3648adb3e29bf3ea028ef216328</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -1676,11 +1676,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">9c897b2b8563220f6ba863b5d7bcb0aa</act:parent>
+  <act:parent type="new">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:id type="new">2d2b915bac65b4c05931f6ef00ba80e0</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -1702,11 +1702,11 @@
       <slot:value type="integer">1</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">9c897b2b8563220f6ba863b5d7bcb0aa</act:parent>
+  <act:parent type="new">9c897b2b8563220f6ba863b5d7bcb0aa</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Einbauten in fremde Grundstücke</act:name>
-  <act:id type="guid">928890b540622a6f7cd2054be7bf90a7</act:id>
+  <act:id type="new">928890b540622a6f7cd2054be7bf90a7</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -1724,11 +1724,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">9c897b2b8563220f6ba863b5d7bcb0aa</act:parent>
+  <act:parent type="new">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:id type="new">c2d1862f573ec66d66e8e84c31df4a50</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -1750,11 +1750,11 @@
       <slot:value type="integer">1</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">9c897b2b8563220f6ba863b5d7bcb0aa</act:parent>
+  <act:parent type="new">9c897b2b8563220f6ba863b5d7bcb0aa</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>04. Geleistete Anzahlungen und Anlagen im Bau</act:name>
-  <act:id type="guid">494f8637752cd509f107671d632d4179</act:id>
+  <act:id type="new">494f8637752cd509f107671d632d4179</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -1776,11 +1776,11 @@
       <slot:value type="frame"/>
     </slot>
   </act:slots>
-  <act:parent type="guid">4240cda2d91992e2202a40b0bf36a8b2</act:parent>
+  <act:parent type="new">4240cda2d91992e2202a40b0bf36a8b2</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Anzahlungen auf Grundstücke und grundstücksgleiche Rechte ohne Bauten</act:name>
-  <act:id type="guid">3df4f51d321c2d6a46fb1412d88b8f22</act:id>
+  <act:id type="new">3df4f51d321c2d6a46fb1412d88b8f22</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -1798,11 +1798,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">494f8637752cd509f107671d632d4179</act:parent>
+  <act:parent type="new">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:id type="new">f81960ed6d7d0a0393989c7075ebb3ed</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -1820,11 +1820,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">494f8637752cd509f107671d632d4179</act:parent>
+  <act:parent type="new">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:id type="new">c9894e713c794040e9d70259f30e3f87</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -1842,11 +1842,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">494f8637752cd509f107671d632d4179</act:parent>
+  <act:parent type="new">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:id type="new">335f6647f75cc7604836c8d23cbb99af</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -1864,11 +1864,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">494f8637752cd509f107671d632d4179</act:parent>
+  <act:parent type="new">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:id type="new">4dcdc2c450791d0ebce7fcc5cf6ae9f6</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -1886,11 +1886,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">494f8637752cd509f107671d632d4179</act:parent>
+  <act:parent type="new">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:id type="new">e9617bfdef5a027fdc1604dfbfd13321</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -1908,11 +1908,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">494f8637752cd509f107671d632d4179</act:parent>
+  <act:parent type="new">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:id type="new">bc3b9c35f47dbd72b145e5b1d135f330</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -1930,11 +1930,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">494f8637752cd509f107671d632d4179</act:parent>
+  <act:parent type="new">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:id type="new">937523fbc44e54fc8772a6e52bbe2d7a</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -1952,11 +1952,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">494f8637752cd509f107671d632d4179</act:parent>
+  <act:parent type="new">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:id type="new">11ee1c3a2aae512ec1ffa4677ad18304</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -1974,11 +1974,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">494f8637752cd509f107671d632d4179</act:parent>
+  <act:parent type="new">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:id type="new">0cad72caa581f4a3fe680ca8f21c24f7</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -1996,11 +1996,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">494f8637752cd509f107671d632d4179</act:parent>
+  <act:parent type="new">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:id type="new">5b05d3a08ebb8a9431bd1739d2b6bcac</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -2018,11 +2018,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">494f8637752cd509f107671d632d4179</act:parent>
+  <act:parent type="new">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:id type="new">72922319529bf7498ea9879f5f28754f</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -2040,11 +2040,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">494f8637752cd509f107671d632d4179</act:parent>
+  <act:parent type="new">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:id type="new">9509b6ba286e1e2d8503bdad1639e4d0</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -2062,11 +2062,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">494f8637752cd509f107671d632d4179</act:parent>
+  <act:parent type="new">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:id type="new">0c02303d139190b2cfded19f03caa096</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -2088,11 +2088,11 @@
       <slot:value type="string">0800-0999</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">25554b48b5e81d8452521bacda7cc226</act:parent>
+  <act:parent type="new">25554b48b5e81d8452521bacda7cc226</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>01. Anteile an verbundenen Unternehmen</act:name>
-  <act:id type="guid">7cac15523ca04d02eebc7df57d57812e</act:id>
+  <act:id type="new">7cac15523ca04d02eebc7df57d57812e</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -2114,11 +2114,11 @@
       <slot:value type="frame"/>
     </slot>
   </act:slots>
-  <act:parent type="guid">0c02303d139190b2cfded19f03caa096</act:parent>
+  <act:parent type="new">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:id type="new">f36ac8aa9907cbc31b410cf312d1575c</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -2136,11 +2136,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">7cac15523ca04d02eebc7df57d57812e</act:parent>
+  <act:parent type="new">7cac15523ca04d02eebc7df57d57812e</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>02. Ausleihungen an verbundene Unternehmen</act:name>
-  <act:id type="guid">e25b8c9cdc42518311a80a1a2db11b54</act:id>
+  <act:id type="new">e25b8c9cdc42518311a80a1a2db11b54</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -2162,11 +2162,11 @@
       <slot:value type="frame"/>
     </slot>
   </act:slots>
-  <act:parent type="guid">0c02303d139190b2cfded19f03caa096</act:parent>
+  <act:parent type="new">0c02303d139190b2cfded19f03caa096</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>03. Beteiligungen</act:name>
-  <act:id type="guid">d55ac7e08716a24f25f1c8aee576869a</act:id>
+  <act:id type="new">d55ac7e08716a24f25f1c8aee576869a</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -2188,11 +2188,11 @@
       <slot:value type="frame"/>
     </slot>
   </act:slots>
-  <act:parent type="guid">0c02303d139190b2cfded19f03caa096</act:parent>
+  <act:parent type="new">0c02303d139190b2cfded19f03caa096</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Beteiligung einer GmbH &amp; Co.KG an einer Komplementär GmbH</act:name>
-  <act:id type="guid">af0a896cba87f41d4d1007d37147184d</act:id>
+  <act:id type="new">af0a896cba87f41d4d1007d37147184d</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -2210,11 +2210,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">d55ac7e08716a24f25f1c8aee576869a</act:parent>
+  <act:parent type="new">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:id type="new">ee241561c9a36768c4e02e5bcb484cab</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -2232,11 +2232,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">d55ac7e08716a24f25f1c8aee576869a</act:parent>
+  <act:parent type="new">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:id type="new">ef41480b428310b7a65210a53a8a2d71</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -2254,11 +2254,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">d55ac7e08716a24f25f1c8aee576869a</act:parent>
+  <act:parent type="new">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:id type="new">65a722874c7a8610b370c2adac495731</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -2276,11 +2276,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">d55ac7e08716a24f25f1c8aee576869a</act:parent>
+  <act:parent type="new">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:id type="new">582ffd534ae5da409c554f80c92d9a36</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -2298,11 +2298,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">d55ac7e08716a24f25f1c8aee576869a</act:parent>
+  <act:parent type="new">d55ac7e08716a24f25f1c8aee576869a</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>04. Ausleihungen an Unternehmen, mit denen ein Beteiligungsverhältnis besteht </act:name>
-  <act:id type="guid">47bf618149cbf341315efa956d70097f</act:id>
+  <act:id type="new">47bf618149cbf341315efa956d70097f</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -2324,11 +2324,11 @@
       <slot:value type="frame"/>
     </slot>
   </act:slots>
-  <act:parent type="guid">0c02303d139190b2cfded19f03caa096</act:parent>
+  <act:parent type="new">0c02303d139190b2cfded19f03caa096</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>05. Wertpapiere des Anlagevermögens</act:name>
-  <act:id type="guid">6d26d5667745dcf65881a6b5228f9028</act:id>
+  <act:id type="new">6d26d5667745dcf65881a6b5228f9028</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -2350,11 +2350,11 @@
       <slot:value type="frame"/>
     </slot>
   </act:slots>
-  <act:parent type="guid">0c02303d139190b2cfded19f03caa096</act:parent>
+  <act:parent type="new">0c02303d139190b2cfded19f03caa096</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Wertpapiere mit Gewinnbeiligungsansprüchen</act:name>
-  <act:id type="guid">def87340d1ce092272e311e2e8879605</act:id>
+  <act:id type="new">def87340d1ce092272e311e2e8879605</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -2372,11 +2372,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">6d26d5667745dcf65881a6b5228f9028</act:parent>
+  <act:parent type="new">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:id type="new">78982f7e0894e7b8e8526c60fdc60395</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -2394,11 +2394,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">6d26d5667745dcf65881a6b5228f9028</act:parent>
+  <act:parent type="new">6d26d5667745dcf65881a6b5228f9028</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>06. Sonstige Ausleihungen</act:name>
-  <act:id type="guid">2d8abf820f1272ea8674b7bd9df2b23e</act:id>
+  <act:id type="new">2d8abf820f1272ea8674b7bd9df2b23e</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -2420,11 +2420,11 @@
       <slot:value type="frame"/>
     </slot>
   </act:slots>
-  <act:parent type="guid">0c02303d139190b2cfded19f03caa096</act:parent>
+  <act:parent type="new">0c02303d139190b2cfded19f03caa096</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Darlehen</act:name>
-  <act:id type="guid">16402cf2658129ae5c1dd60f57d3cb9b</act:id>
+  <act:id type="new">16402cf2658129ae5c1dd60f57d3cb9b</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -2442,11 +2442,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">2d8abf820f1272ea8674b7bd9df2b23e</act:parent>
+  <act:parent type="new">2d8abf820f1272ea8674b7bd9df2b23e</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Ausleihungen an Gesellschafter</act:name>
-  <act:id type="guid">e96d2da117751f02f82fb8c2008607aa</act:id>
+  <act:id type="new">e96d2da117751f02f82fb8c2008607aa</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -2464,11 +2464,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">2d8abf820f1272ea8674b7bd9df2b23e</act:parent>
+  <act:parent type="new">2d8abf820f1272ea8674b7bd9df2b23e</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Ausleihungen an nahe stehende Personen</act:name>
-  <act:id type="guid">6a0430051bb70dd6919ea708a2ab8509</act:id>
+  <act:id type="new">6a0430051bb70dd6919ea708a2ab8509</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -2486,11 +2486,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">2d8abf820f1272ea8674b7bd9df2b23e</act:parent>
+  <act:parent type="new">2d8abf820f1272ea8674b7bd9df2b23e</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>07. Genossenschaftsanteile zum langfristigen Verbleib</act:name>
-  <act:id type="guid">1b3c4110e93411ebbceaa2e4a6f89ea4</act:id>
+  <act:id type="new">1b3c4110e93411ebbceaa2e4a6f89ea4</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -2508,11 +2508,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">0c02303d139190b2cfded19f03caa096</act:parent>
+  <act:parent type="new">0c02303d139190b2cfded19f03caa096</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>08. Rückdeckungsansprüche aus Lebensversicherungen zum langfristigen Verbleib</act:name>
-  <act:id type="guid">90d8a02427219e5b4e373d3240d96572</act:id>
+  <act:id type="new">90d8a02427219e5b4e373d3240d96572</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -2530,11 +2530,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">0c02303d139190b2cfded19f03caa096</act:parent>
+  <act:parent type="new">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:id type="new">3be1aa86d6868b006741b9af6777cf5f</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -2556,11 +2556,11 @@
       <slot:value type="frame"/>
     </slot>
   </act:slots>
-  <act:parent type="guid">5431c68bfabcf5fdbef88abedd861198</act:parent>
+  <act:parent type="new">5431c68bfabcf5fdbef88abedd861198</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>I. Vorräte:</act:name>
-  <act:id type="guid">693674f6bcdd8dfbc525267340f4771b</act:id>
+  <act:id type="new">693674f6bcdd8dfbc525267340f4771b</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -2582,11 +2582,11 @@
       <slot:value type="frame"/>
     </slot>
   </act:slots>
-  <act:parent type="guid">3be1aa86d6868b006741b9af6777cf5f</act:parent>
+  <act:parent type="new">3be1aa86d6868b006741b9af6777cf5f</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>01. Roh-, Hilfs- und Betriebsstoffe (Bestand)</act:name>
-  <act:id type="guid">b28794b79472ab280d51164c964332ca</act:id>
+  <act:id type="new">b28794b79472ab280d51164c964332ca</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -2604,11 +2604,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">693674f6bcdd8dfbc525267340f4771b</act:parent>
+  <act:parent type="new">693674f6bcdd8dfbc525267340f4771b</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>02. Unfertige Erzeugnisse, unfertige Leistungen (Bestand)</act:name>
-  <act:id type="guid">e79214338437068dfebeff5025bb49db</act:id>
+  <act:id type="new">e79214338437068dfebeff5025bb49db</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -2630,11 +2630,11 @@
       <slot:value type="frame"/>
     </slot>
   </act:slots>
-  <act:parent type="guid">693674f6bcdd8dfbc525267340f4771b</act:parent>
+  <act:parent type="new">693674f6bcdd8dfbc525267340f4771b</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Unfertige Erzeugnisse</act:name>
-  <act:id type="guid">b720c2af29896886e2e734a0a9a2dfbb</act:id>
+  <act:id type="new">b720c2af29896886e2e734a0a9a2dfbb</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -2652,11 +2652,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">e79214338437068dfebeff5025bb49db</act:parent>
+  <act:parent type="new">e79214338437068dfebeff5025bb49db</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Unfertige Leistungen</act:name>
-  <act:id type="guid">5513ef399d25ee0d4555ba13a66eca6b</act:id>
+  <act:id type="new">5513ef399d25ee0d4555ba13a66eca6b</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -2674,11 +2674,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">e79214338437068dfebeff5025bb49db</act:parent>
+  <act:parent type="new">e79214338437068dfebeff5025bb49db</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>In Ausführung befindl. Bauaufträge</act:name>
-  <act:id type="guid">d125ce4ce35f853aa5425940706a91aa</act:id>
+  <act:id type="new">d125ce4ce35f853aa5425940706a91aa</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -2696,11 +2696,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">e79214338437068dfebeff5025bb49db</act:parent>
+  <act:parent type="new">e79214338437068dfebeff5025bb49db</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>In Arbeit befindliche Aufträge</act:name>
-  <act:id type="guid">855963aac95900a4ac850d5b1b1734cf</act:id>
+  <act:id type="new">855963aac95900a4ac850d5b1b1734cf</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -2718,11 +2718,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">e79214338437068dfebeff5025bb49db</act:parent>
+  <act:parent type="new">e79214338437068dfebeff5025bb49db</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>03. Fertige Erzeugnisse und Waren (Bestand)</act:name>
-  <act:id type="guid">f8a1595720a430d2d890c735ec280801</act:id>
+  <act:id type="new">f8a1595720a430d2d890c735ec280801</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -2744,11 +2744,11 @@
       <slot:value type="frame"/>
     </slot>
   </act:slots>
-  <act:parent type="guid">693674f6bcdd8dfbc525267340f4771b</act:parent>
+  <act:parent type="new">693674f6bcdd8dfbc525267340f4771b</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Fertige Erzeugnisse (Bestand)</act:name>
-  <act:id type="guid">79605c61028b9d81fe5b84c82f712493</act:id>
+  <act:id type="new">79605c61028b9d81fe5b84c82f712493</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -2766,11 +2766,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">f8a1595720a430d2d890c735ec280801</act:parent>
+  <act:parent type="new">f8a1595720a430d2d890c735ec280801</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Waren (Bestand)</act:name>
-  <act:id type="guid">e1960c5433e5eb58cbd136d8c3d2fa0a</act:id>
+  <act:id type="new">e1960c5433e5eb58cbd136d8c3d2fa0a</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -2788,11 +2788,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">f8a1595720a430d2d890c735ec280801</act:parent>
+  <act:parent type="new">f8a1595720a430d2d890c735ec280801</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Marmor</act:name>
-  <act:id type="guid">87234e6891fac01304264bc8512448a0</act:id>
+  <act:id type="new">87234e6891fac01304264bc8512448a0</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -2809,11 +2809,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">e1960c5433e5eb58cbd136d8c3d2fa0a</act:parent>
+  <act:parent type="new">e1960c5433e5eb58cbd136d8c3d2fa0a</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Stein</act:name>
-  <act:id type="guid">a99b2f31be2be1a074bc1c8b54825c7e</act:id>
+  <act:id type="new">a99b2f31be2be1a074bc1c8b54825c7e</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -2830,11 +2830,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">e1960c5433e5eb58cbd136d8c3d2fa0a</act:parent>
+  <act:parent type="new">e1960c5433e5eb58cbd136d8c3d2fa0a</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Eisen</act:name>
-  <act:id type="guid">b94ac228e74d955127e50a16d82f7b21</act:id>
+  <act:id type="new">b94ac228e74d955127e50a16d82f7b21</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -2851,11 +2851,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">e1960c5433e5eb58cbd136d8c3d2fa0a</act:parent>
+  <act:parent type="new">e1960c5433e5eb58cbd136d8c3d2fa0a</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>04. Geleistete Anzahlungen auf Vorräte</act:name>
-  <act:id type="guid">4b94caba6927babf0af628999af0e00d</act:id>
+  <act:id type="new">4b94caba6927babf0af628999af0e00d</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -2877,11 +2877,11 @@
       <slot:value type="frame"/>
     </slot>
   </act:slots>
-  <act:parent type="guid">693674f6bcdd8dfbc525267340f4771b</act:parent>
+  <act:parent type="new">693674f6bcdd8dfbc525267340f4771b</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Geleistete Anzahlungen 7% Vorsteuer</act:name>
-  <act:id type="guid">5d955f1dbd49acc2b766b9b4d5d08d52</act:id>
+  <act:id type="new">5d955f1dbd49acc2b766b9b4d5d08d52</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -2903,11 +2903,11 @@
       <slot:value type="integer">1</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">4b94caba6927babf0af628999af0e00d</act:parent>
+  <act:parent type="new">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:id type="new">32b51fff8b5b5b4cd5c4f43031e91635</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -2929,11 +2929,11 @@
       <slot:value type="integer">1</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">4b94caba6927babf0af628999af0e00d</act:parent>
+  <act:parent type="new">4b94caba6927babf0af628999af0e00d</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>05. Erhaltene Anzahlungen auf Bestellungen</act:name>
-  <act:id type="guid">c4ecd4b8292df74335546eda34e7e375</act:id>
+  <act:id type="new">c4ecd4b8292df74335546eda34e7e375</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -2952,11 +2952,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">693674f6bcdd8dfbc525267340f4771b</act:parent>
+  <act:parent type="new">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:id type="new">85f1ba087dc40a0cae79d64969c1424f</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -2978,11 +2978,11 @@
       <slot:value type="integer">1</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">c4ecd4b8292df74335546eda34e7e375</act:parent>
+  <act:parent type="new">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:id type="new">52862a56692726129c73604f7c12d9af</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -3000,11 +3000,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">c4ecd4b8292df74335546eda34e7e375</act:parent>
+  <act:parent type="new">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:id type="new">045196223f1e151347db1f23d28b3dc5</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -3026,11 +3026,11 @@
       <slot:value type="frame"/>
     </slot>
   </act:slots>
-  <act:parent type="guid">3be1aa86d6868b006741b9af6777cf5f</act:parent>
+  <act:parent type="new">3be1aa86d6868b006741b9af6777cf5f</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>01. Forderungen aus Lieferungen und Leistungen</act:name>
-  <act:id type="guid">3db9920658f7630cee64902f9698ebb3</act:id>
+  <act:id type="new">3db9920658f7630cee64902f9698ebb3</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -3053,11 +3053,11 @@
       <slot:value type="frame"/>
     </slot>
   </act:slots>
-  <act:parent type="guid">045196223f1e151347db1f23d28b3dc5</act:parent>
+  <act:parent type="new">045196223f1e151347db1f23d28b3dc5</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Forderungen aus Lieferungen und Leistungen ohne Kontokorrent</act:name>
-  <act:id type="guid">76c54d31f188167d8a031d96045283fd</act:id>
+  <act:id type="new">76c54d31f188167d8a031d96045283fd</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -3076,11 +3076,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">3db9920658f7630cee64902f9698ebb3</act:parent>
+  <act:parent type="new">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:id type="new">6cefdcc3737a94cc580149e2d2cd97b9</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -3099,11 +3099,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">76c54d31f188167d8a031d96045283fd</act:parent>
+  <act:parent type="new">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:id type="new">d060a1de8e5ca6ea1b954c42e8396755</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -3125,11 +3125,11 @@
       <slot:value type="integer">1</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">76c54d31f188167d8a031d96045283fd</act:parent>
+  <act:parent type="new">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:id type="new">ab6ca9e6320b202c3fc84c367edfc366</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -3147,11 +3147,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">76c54d31f188167d8a031d96045283fd</act:parent>
+  <act:parent type="new">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:id type="new">7dc3830ac363a526ef101cf09a77b6ee</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -3170,11 +3170,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">76c54d31f188167d8a031d96045283fd</act:parent>
+  <act:parent type="new">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:id type="new">ad25157eba24299560894cb650a9a5b9</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -3192,11 +3192,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">76c54d31f188167d8a031d96045283fd</act:parent>
+  <act:parent type="new">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:id type="new">fd124dab720d156a374f1386a565d9d0</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -3214,11 +3214,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">3db9920658f7630cee64902f9698ebb3</act:parent>
+  <act:parent type="new">3db9920658f7630cee64902f9698ebb3</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Forderg.a. Lieferungen/Leistungen &lt; 1 J</act:name>
-  <act:id type="guid">ef26d6e1057d2042cb9eea64e48187a0</act:id>
+  <act:id type="new">ef26d6e1057d2042cb9eea64e48187a0</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -3236,11 +3236,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">fd124dab720d156a374f1386a565d9d0</act:parent>
+  <act:parent type="new">fd124dab720d156a374f1386a565d9d0</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Forderg.a. Lieferungen/Leistungen &gt; 1 J</act:name>
-  <act:id type="guid">7b2c1a17aabc3268fca1f751840c6a9d</act:id>
+  <act:id type="new">7b2c1a17aabc3268fca1f751840c6a9d</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -3258,11 +3258,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">fd124dab720d156a374f1386a565d9d0</act:parent>
+  <act:parent type="new">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:id type="new">877d0ef0d4a0c8d4be7afefd63de5eb2</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -3280,11 +3280,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">3db9920658f7630cee64902f9698ebb3</act:parent>
+  <act:parent type="new">3db9920658f7630cee64902f9698ebb3</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Wechsel a. Lieferungen/Leistungen &lt; 1 J</act:name>
-  <act:id type="guid">e01b594805c619d3f67bf4d1238e047c</act:id>
+  <act:id type="new">e01b594805c619d3f67bf4d1238e047c</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -3302,11 +3302,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">877d0ef0d4a0c8d4be7afefd63de5eb2</act:parent>
+  <act:parent type="new">877d0ef0d4a0c8d4be7afefd63de5eb2</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Wechsel a. Lieferungen/Leistungen &gt; 1 J</act:name>
-  <act:id type="guid">61974a75470062a2aaff480ab1d0156c</act:id>
+  <act:id type="new">61974a75470062a2aaff480ab1d0156c</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -3324,11 +3324,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">877d0ef0d4a0c8d4be7afefd63de5eb2</act:parent>
+  <act:parent type="new">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:id type="new">00cacf0d3383fd72f6792bfe13cd4bdb</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -3346,11 +3346,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">877d0ef0d4a0c8d4be7afefd63de5eb2</act:parent>
+  <act:parent type="new">877d0ef0d4a0c8d4be7afefd63de5eb2</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Zweifelhafte Forderungen</act:name>
-  <act:id type="guid">9c12aa23ce66851b83316b04a40c28e3</act:id>
+  <act:id type="new">9c12aa23ce66851b83316b04a40c28e3</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -3368,11 +3368,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">3db9920658f7630cee64902f9698ebb3</act:parent>
+  <act:parent type="new">3db9920658f7630cee64902f9698ebb3</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Zweifelhafte Forderungen (bis 1 Jahr)</act:name>
-  <act:id type="guid">5e4e256cf81cdb6b18e5e2d587b94be8</act:id>
+  <act:id type="new">5e4e256cf81cdb6b18e5e2d587b94be8</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -3390,11 +3390,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">9c12aa23ce66851b83316b04a40c28e3</act:parent>
+  <act:parent type="new">9c12aa23ce66851b83316b04a40c28e3</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Zweifelhafte Forderungen (&gt; 1 Jahr)</act:name>
-  <act:id type="guid">aa3689c5e36ccc625d009b52be7710c9</act:id>
+  <act:id type="new">aa3689c5e36ccc625d009b52be7710c9</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -3412,11 +3412,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">9c12aa23ce66851b83316b04a40c28e3</act:parent>
+  <act:parent type="new">9c12aa23ce66851b83316b04a40c28e3</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Einzelwertberichtigung Forderung (&lt; 1J)</act:name>
-  <act:id type="guid">91c0860c2c4d593316b6e1a20a94b502</act:id>
+  <act:id type="new">91c0860c2c4d593316b6e1a20a94b502</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -3434,11 +3434,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">9c12aa23ce66851b83316b04a40c28e3</act:parent>
+  <act:parent type="new">9c12aa23ce66851b83316b04a40c28e3</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Einzelwertberichtigung Forderung (&gt; 1J)</act:name>
-  <act:id type="guid">a0f98fc2e44d10a5ecfd8da3c83a846c</act:id>
+  <act:id type="new">a0f98fc2e44d10a5ecfd8da3c83a846c</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -3456,11 +3456,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">9c12aa23ce66851b83316b04a40c28e3</act:parent>
+  <act:parent type="new">9c12aa23ce66851b83316b04a40c28e3</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Pauschalwertberichtigung Forderg. &lt; 1J</act:name>
-  <act:id type="guid">c28569653345dc9953b419b6f1c47f06</act:id>
+  <act:id type="new">c28569653345dc9953b419b6f1c47f06</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -3478,11 +3478,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">9c12aa23ce66851b83316b04a40c28e3</act:parent>
+  <act:parent type="new">9c12aa23ce66851b83316b04a40c28e3</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Pauschalwertberichtigung Forderg. &gt; 1J</act:name>
-  <act:id type="guid">2b029b521129173c6889beae2724f248</act:id>
+  <act:id type="new">2b029b521129173c6889beae2724f248</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -3500,11 +3500,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">9c12aa23ce66851b83316b04a40c28e3</act:parent>
+  <act:parent type="new">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:id type="new">8f9b84b36d18f3c215e399fbaccd0a1b</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -3522,11 +3522,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">3db9920658f7630cee64902f9698ebb3</act:parent>
+  <act:parent type="new">3db9920658f7630cee64902f9698ebb3</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Forderg. aus L+L gg.Gesellschafter &lt; 1 J</act:name>
-  <act:id type="guid">9ed2e513a63541a65eefa53f48e62307</act:id>
+  <act:id type="new">9ed2e513a63541a65eefa53f48e62307</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -3544,11 +3544,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">8f9b84b36d18f3c215e399fbaccd0a1b</act:parent>
+  <act:parent type="new">8f9b84b36d18f3c215e399fbaccd0a1b</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Forderg. aus L+L gg.Gesellschafter &gt; 1 J</act:name>
-  <act:id type="guid">3a221b4090c2323acaca1f024acd3905</act:id>
+  <act:id type="new">3a221b4090c2323acaca1f024acd3905</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -3566,11 +3566,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">8f9b84b36d18f3c215e399fbaccd0a1b</act:parent>
+  <act:parent type="new">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:id type="new">fe80110fa10de8c4f447a1a1c53e1157</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -3588,11 +3588,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">3db9920658f7630cee64902f9698ebb3</act:parent>
+  <act:parent type="new">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:id type="new">450ebcecfd06848c840c7cc8b0c85cd9</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -3610,11 +3610,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">3db9920658f7630cee64902f9698ebb3</act:parent>
+  <act:parent type="new">3db9920658f7630cee64902f9698ebb3</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>02. Forderungen gegen verbundene Unternehmen</act:name>
-  <act:id type="guid">2206ddc60ecf97df41c9a90d71fdd94d</act:id>
+  <act:id type="new">2206ddc60ecf97df41c9a90d71fdd94d</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -3636,11 +3636,11 @@
       <slot:value type="frame"/>
     </slot>
   </act:slots>
-  <act:parent type="guid">045196223f1e151347db1f23d28b3dc5</act:parent>
+  <act:parent type="new">045196223f1e151347db1f23d28b3dc5</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Forderungen gg. verbundene UN &lt; 1 J</act:name>
-  <act:id type="guid">747b5cd3365a7858a97b20068a6206a0</act:id>
+  <act:id type="new">747b5cd3365a7858a97b20068a6206a0</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -3658,11 +3658,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">2206ddc60ecf97df41c9a90d71fdd94d</act:parent>
+  <act:parent type="new">2206ddc60ecf97df41c9a90d71fdd94d</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Forderungen gg. verbundene UN &gt; 1 J</act:name>
-  <act:id type="guid">fcb9c6bb6cbed4c2c533bfd9dd5ec900</act:id>
+  <act:id type="new">fcb9c6bb6cbed4c2c533bfd9dd5ec900</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -3680,11 +3680,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">2206ddc60ecf97df41c9a90d71fdd94d</act:parent>
+  <act:parent type="new">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:id type="new">46852c0e336ef18d52ad05455bfb3dcc</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -3702,11 +3702,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">2206ddc60ecf97df41c9a90d71fdd94d</act:parent>
+  <act:parent type="new">2206ddc60ecf97df41c9a90d71fdd94d</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Besitzwechsel gegen verbundene UN &lt; 1J</act:name>
-  <act:id type="guid">2c40758557ce6ff99262a01568404f7f</act:id>
+  <act:id type="new">2c40758557ce6ff99262a01568404f7f</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -3724,11 +3724,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">46852c0e336ef18d52ad05455bfb3dcc</act:parent>
+  <act:parent type="new">46852c0e336ef18d52ad05455bfb3dcc</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Besitzwechsel gegen verbundene UN &gt; 1J</act:name>
-  <act:id type="guid">014760aa72d2729ab185c33298d730aa</act:id>
+  <act:id type="new">014760aa72d2729ab185c33298d730aa</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -3746,11 +3746,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">46852c0e336ef18d52ad05455bfb3dcc</act:parent>
+  <act:parent type="new">46852c0e336ef18d52ad05455bfb3dcc</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Besitzwechs.gg.verb.UN, bundesbankfähig</act:name>
-  <act:id type="guid">701ec3bd374724975f980db9729750f3</act:id>
+  <act:id type="new">701ec3bd374724975f980db9729750f3</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -3768,11 +3768,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">46852c0e336ef18d52ad05455bfb3dcc</act:parent>
+  <act:parent type="new">46852c0e336ef18d52ad05455bfb3dcc</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Forderungen aus L+L gg. verbundene UN</act:name>
-  <act:id type="guid">7fa441383b425d01688d980afa0e2159</act:id>
+  <act:id type="new">7fa441383b425d01688d980afa0e2159</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -3790,11 +3790,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">2206ddc60ecf97df41c9a90d71fdd94d</act:parent>
+  <act:parent type="new">2206ddc60ecf97df41c9a90d71fdd94d</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Forderungen aus L+L gg. verbund. UN &lt; 1J</act:name>
-  <act:id type="guid">a4efa9234842fcb2f6189d91fa9ef54e</act:id>
+  <act:id type="new">a4efa9234842fcb2f6189d91fa9ef54e</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -3812,11 +3812,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">7fa441383b425d01688d980afa0e2159</act:parent>
+  <act:parent type="new">7fa441383b425d01688d980afa0e2159</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Forderungen aus L+L gg. verbund. UN &gt; 1J</act:name>
-  <act:id type="guid">e845e5c2387c8e4a555b4b5148fefebc</act:id>
+  <act:id type="new">e845e5c2387c8e4a555b4b5148fefebc</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -3834,11 +3834,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">7fa441383b425d01688d980afa0e2159</act:parent>
+  <act:parent type="new">7fa441383b425d01688d980afa0e2159</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>WB Forderungen gg. verbundene UN &lt; 1 J</act:name>
-  <act:id type="guid">64f813bff556c59e4a450b1917b8502e</act:id>
+  <act:id type="new">64f813bff556c59e4a450b1917b8502e</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -3856,11 +3856,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">2206ddc60ecf97df41c9a90d71fdd94d</act:parent>
+  <act:parent type="new">2206ddc60ecf97df41c9a90d71fdd94d</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>WB Forderungen gg. verbundene UN &gt; 1J</act:name>
-  <act:id type="guid">0167cc972e237540235d314740348107</act:id>
+  <act:id type="new">0167cc972e237540235d314740348107</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -3878,11 +3878,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">2206ddc60ecf97df41c9a90d71fdd94d</act:parent>
+  <act:parent type="new">2206ddc60ecf97df41c9a90d71fdd94d</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>03. Forderungen gegen Unternehmen, mit denen ein Beteiligungsverhältnis besteht</act:name>
-  <act:id type="guid">8025095dc946bd68be8762fc42e31fc6</act:id>
+  <act:id type="new">8025095dc946bd68be8762fc42e31fc6</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -3904,11 +3904,11 @@
       <slot:value type="frame"/>
     </slot>
   </act:slots>
-  <act:parent type="guid">045196223f1e151347db1f23d28b3dc5</act:parent>
+  <act:parent type="new">045196223f1e151347db1f23d28b3dc5</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Forderg. gg. UN mit Beteiligg.verh. &lt; 1 J.</act:name>
-  <act:id type="guid">35488b898db7a562b086bb500b12c682</act:id>
+  <act:id type="new">35488b898db7a562b086bb500b12c682</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -3926,11 +3926,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">8025095dc946bd68be8762fc42e31fc6</act:parent>
+  <act:parent type="new">8025095dc946bd68be8762fc42e31fc6</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Forderg. gg. UN mit Beteiligg.verh. &gt; 1 J</act:name>
-  <act:id type="guid">89760a5f09f7259f905f7e788e6c0d0f</act:id>
+  <act:id type="new">89760a5f09f7259f905f7e788e6c0d0f</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -3948,11 +3948,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">8025095dc946bd68be8762fc42e31fc6</act:parent>
+  <act:parent type="new">8025095dc946bd68be8762fc42e31fc6</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Besitzwechsel gg.UN m. Beteiligungsverh.</act:name>
-  <act:id type="guid">7584d84f7c931976de7c5286c779264e</act:id>
+  <act:id type="new">7584d84f7c931976de7c5286c779264e</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -3970,11 +3970,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">8025095dc946bd68be8762fc42e31fc6</act:parent>
+  <act:parent type="new">8025095dc946bd68be8762fc42e31fc6</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Besitzwechsel gg.UN m.Beteiligg.verh. &lt; 1 J</act:name>
-  <act:id type="guid">0796c704873a41db96000a465a0e965e</act:id>
+  <act:id type="new">0796c704873a41db96000a465a0e965e</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -3992,11 +3992,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">7584d84f7c931976de7c5286c779264e</act:parent>
+  <act:parent type="new">7584d84f7c931976de7c5286c779264e</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Besitzwechsel gg.UN m.Beteiligg.verh. &gt; 1 J</act:name>
-  <act:id type="guid">f81dbb0b4653a7cb3ef6582e0b426ea2</act:id>
+  <act:id type="new">f81dbb0b4653a7cb3ef6582e0b426ea2</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -4014,11 +4014,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">7584d84f7c931976de7c5286c779264e</act:parent>
+  <act:parent type="new">7584d84f7c931976de7c5286c779264e</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Besitzwechsel gg.UN m.Beteiligg.verh.bbf</act:name>
-  <act:id type="guid">6db7490d9b5f264a4bace397f1e7e258</act:id>
+  <act:id type="new">6db7490d9b5f264a4bace397f1e7e258</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -4036,11 +4036,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">7584d84f7c931976de7c5286c779264e</act:parent>
+  <act:parent type="new">7584d84f7c931976de7c5286c779264e</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Forderg. L+L gg.UN m. Beteiligungsverh.</act:name>
-  <act:id type="guid">d2b31319d77dff392a7d723099c32c4e</act:id>
+  <act:id type="new">d2b31319d77dff392a7d723099c32c4e</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -4058,11 +4058,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">8025095dc946bd68be8762fc42e31fc6</act:parent>
+  <act:parent type="new">8025095dc946bd68be8762fc42e31fc6</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Forderg. L+L gg.UN m.Beteiligg.verh. &lt; 1 J</act:name>
-  <act:id type="guid">7317fdc156e222b74887182651c71966</act:id>
+  <act:id type="new">7317fdc156e222b74887182651c71966</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -4080,11 +4080,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">d2b31319d77dff392a7d723099c32c4e</act:parent>
+  <act:parent type="new">d2b31319d77dff392a7d723099c32c4e</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Forderg. L+L gg.UN m.Beteiligg.verh. &gt; 1 J</act:name>
-  <act:id type="guid">5beb4af25c67d01128ce0e448a680da4</act:id>
+  <act:id type="new">5beb4af25c67d01128ce0e448a680da4</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -4102,11 +4102,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">d2b31319d77dff392a7d723099c32c4e</act:parent>
+  <act:parent type="new">d2b31319d77dff392a7d723099c32c4e</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>WB Forderg.gg.UN m.Beteiligg.verh. b.1J</act:name>
-  <act:id type="guid">33568526db0bd952b65ebdb063542528</act:id>
+  <act:id type="new">33568526db0bd952b65ebdb063542528</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -4124,11 +4124,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">8025095dc946bd68be8762fc42e31fc6</act:parent>
+  <act:parent type="new">8025095dc946bd68be8762fc42e31fc6</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>WB Forderg.gg.UN m.Beteiligg.verh. g.1J</act:name>
-  <act:id type="guid">5ad37b32f5d6a461fb25e18c0745ce59</act:id>
+  <act:id type="new">5ad37b32f5d6a461fb25e18c0745ce59</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -4146,11 +4146,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">8025095dc946bd68be8762fc42e31fc6</act:parent>
+  <act:parent type="new">8025095dc946bd68be8762fc42e31fc6</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Ausstehende Einlagen auf das gezeichnete Kapital, eingefordert</act:name>
-  <act:id type="guid">adc3d553b262e167dc3812d85831de26</act:id>
+  <act:id type="new">adc3d553b262e167dc3812d85831de26</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -4169,11 +4169,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">045196223f1e151347db1f23d28b3dc5</act:parent>
+  <act:parent type="new">045196223f1e151347db1f23d28b3dc5</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Eingeforderte Nachschüsse</act:name>
-  <act:id type="guid">cc9a478b8ebc1897fa4fbcf87e6885aa</act:id>
+  <act:id type="new">cc9a478b8ebc1897fa4fbcf87e6885aa</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -4192,11 +4192,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">045196223f1e151347db1f23d28b3dc5</act:parent>
+  <act:parent type="new">045196223f1e151347db1f23d28b3dc5</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>04. Sonstige Vermögensgegenstände</act:name>
-  <act:id type="guid">c36cd806a8bad4266ed2395be7f90d0c</act:id>
+  <act:id type="new">c36cd806a8bad4266ed2395be7f90d0c</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -4219,11 +4219,11 @@
       <slot:value type="frame"/>
     </slot>
   </act:slots>
-  <act:parent type="guid">045196223f1e151347db1f23d28b3dc5</act:parent>
+  <act:parent type="new">045196223f1e151347db1f23d28b3dc5</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Sonstige Vermögensgegenstände</act:name>
-  <act:id type="guid">f2230fd32d3c2c855c17f661481cb039</act:id>
+  <act:id type="new">f2230fd32d3c2c855c17f661481cb039</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -4240,11 +4240,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">c36cd806a8bad4266ed2395be7f90d0c</act:parent>
+  <act:parent type="new">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:id type="new">19168926a04465ea251504e3d6345ab6</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -4262,11 +4262,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">f2230fd32d3c2c855c17f661481cb039</act:parent>
+  <act:parent type="new">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:id type="new">7836fe2de97b4f62bfbb06b2c8be6ac9</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -4284,11 +4284,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">f2230fd32d3c2c855c17f661481cb039</act:parent>
+  <act:parent type="new">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:id type="new">f389699a21fa73f290aab9183d2f5c65</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -4306,11 +4306,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">c36cd806a8bad4266ed2395be7f90d0c</act:parent>
+  <act:parent type="new">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:id type="new">fd6ed5e511300dd4649b82d908c45c1c</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -4328,11 +4328,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">f389699a21fa73f290aab9183d2f5c65</act:parent>
+  <act:parent type="new">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:id type="new">cf8fec4e205c4679dedc5b017ad10308</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -4350,11 +4350,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">f389699a21fa73f290aab9183d2f5c65</act:parent>
+  <act:parent type="new">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:id type="new">8fa4caf4bfbf52ca8f41c6d3856d7ab3</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -4372,11 +4372,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">c36cd806a8bad4266ed2395be7f90d0c</act:parent>
+  <act:parent type="new">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:id type="new">6046d3a0953c4bcafeffa562972afb3f</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -4394,11 +4394,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">8fa4caf4bfbf52ca8f41c6d3856d7ab3</act:parent>
+  <act:parent type="new">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:id type="new">230923a406e6ed245809b01e01236260</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -4416,11 +4416,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">8fa4caf4bfbf52ca8f41c6d3856d7ab3</act:parent>
+  <act:parent type="new">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:id type="new">f68f9fd560ad2d91a8c7e8b74423d676</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -4438,11 +4438,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">c36cd806a8bad4266ed2395be7f90d0c</act:parent>
+  <act:parent type="new">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:id type="new">d48f1bbe9d77a812520b79aa5e1475bf</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -4460,11 +4460,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">f68f9fd560ad2d91a8c7e8b74423d676</act:parent>
+  <act:parent type="new">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:id type="new">86ce422efda3992e920607271933520c</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -4482,11 +4482,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">f68f9fd560ad2d91a8c7e8b74423d676</act:parent>
+  <act:parent type="new">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:id type="new">4517b3561a7ff696c0662a257ed40cdd</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -4504,11 +4504,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">c36cd806a8bad4266ed2395be7f90d0c</act:parent>
+  <act:parent type="new">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:id type="new">5e6b56d8bc5622c3ce68115d8c3cef02</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -4526,11 +4526,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">4517b3561a7ff696c0662a257ed40cdd</act:parent>
+  <act:parent type="new">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:id type="new">a27c13b57de63e57699efbe6b26e6bce</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -4548,11 +4548,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">4517b3561a7ff696c0662a257ed40cdd</act:parent>
+  <act:parent type="new">4517b3561a7ff696c0662a257ed40cdd</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Kautionen</act:name>
-  <act:id type="guid">005490e5dacec562c61d25b5982fa468</act:id>
+  <act:id type="new">005490e5dacec562c61d25b5982fa468</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -4571,11 +4571,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">c36cd806a8bad4266ed2395be7f90d0c</act:parent>
+  <act:parent type="new">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:id type="new">ec5394649daa197d84c63bf0c679f60f</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -4593,11 +4593,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">005490e5dacec562c61d25b5982fa468</act:parent>
+  <act:parent type="new">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:id type="new">e3eba6fd425634e67fce99c5f937117f</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -4615,11 +4615,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">005490e5dacec562c61d25b5982fa468</act:parent>
+  <act:parent type="new">005490e5dacec562c61d25b5982fa468</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Darlehen</act:name>
-  <act:id type="guid">40b59ac6ac6fe62624a6b9c5316b9ee5</act:id>
+  <act:id type="new">40b59ac6ac6fe62624a6b9c5316b9ee5</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -4638,11 +4638,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">c36cd806a8bad4266ed2395be7f90d0c</act:parent>
+  <act:parent type="new">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:id type="new">28f00b3d498c579b85dbb17cbb00ce9f</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -4660,11 +4660,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">40b59ac6ac6fe62624a6b9c5316b9ee5</act:parent>
+  <act:parent type="new">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:id type="new">bae54651279fe86c4a6304e29160133e</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -4682,11 +4682,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">40b59ac6ac6fe62624a6b9c5316b9ee5</act:parent>
+  <act:parent type="new">40b59ac6ac6fe62624a6b9c5316b9ee5</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Durchlaufende Posten</act:name>
-  <act:id type="guid">36d6cf6d83f677d8d421d6a0a4d42c70</act:id>
+  <act:id type="new">36d6cf6d83f677d8d421d6a0a4d42c70</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -4704,11 +4704,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">c36cd806a8bad4266ed2395be7f90d0c</act:parent>
+  <act:parent type="new">c36cd806a8bad4266ed2395be7f90d0c</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Fremdgeld</act:name>
-  <act:id type="guid">0ceae36c8648177ff9e582023ad3543a</act:id>
+  <act:id type="new">0ceae36c8648177ff9e582023ad3543a</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -4726,11 +4726,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">36d6cf6d83f677d8d421d6a0a4d42c70</act:parent>
+  <act:parent type="new">36d6cf6d83f677d8d421d6a0a4d42c70</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Agenturwarenabrechnung</act:name>
-  <act:id type="guid">9317fc4564845581476b024b791b4766</act:id>
+  <act:id type="new">9317fc4564845581476b024b791b4766</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -4748,11 +4748,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">36d6cf6d83f677d8d421d6a0a4d42c70</act:parent>
+  <act:parent type="new">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:id type="new">f0b4b245ce14d20642b5d1508c7e3f7e</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -4770,11 +4770,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">36d6cf6d83f677d8d421d6a0a4d42c70</act:parent>
+  <act:parent type="new">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:id type="new">ad329d9255477e3575c7719266383541</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -4792,11 +4792,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">c36cd806a8bad4266ed2395be7f90d0c</act:parent>
+  <act:parent type="new">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:id type="new">f885481dea24be7353004106bb2b8ee6</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -4814,11 +4814,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">c36cd806a8bad4266ed2395be7f90d0c</act:parent>
+  <act:parent type="new">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:id type="new">641b00dd407adba480bf1d15a86d9d05</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -4836,11 +4836,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">c36cd806a8bad4266ed2395be7f90d0c</act:parent>
+  <act:parent type="new">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:id type="new">e91c35cfe1b485412a871fe71f944a3c</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -4858,11 +4858,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">c36cd806a8bad4266ed2395be7f90d0c</act:parent>
+  <act:parent type="new">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:id type="new">b96f86315d7eaf9afa781af6f7986327</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -4880,11 +4880,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">c36cd806a8bad4266ed2395be7f90d0c</act:parent>
+  <act:parent type="new">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:id type="new">6025deffab1a31abbcbd91c8a6039cf6</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -4902,11 +4902,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">c36cd806a8bad4266ed2395be7f90d0c</act:parent>
+  <act:parent type="new">c36cd806a8bad4266ed2395be7f90d0c</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Abziehbare Vorsteuer</act:name>
-  <act:id type="guid">24224918f644a964fef3d4afdc48933f</act:id>
+  <act:id type="new">24224918f644a964fef3d4afdc48933f</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -4924,11 +4924,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">c36cd806a8bad4266ed2395be7f90d0c</act:parent>
+  <act:parent type="new">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:id type="new">d4ac4ec9e7c83bcbb6ac389be1821f0c</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -4959,11 +4959,11 @@
       </slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">24224918f644a964fef3d4afdc48933f</act:parent>
+  <act:parent type="new">24224918f644a964fef3d4afdc48933f</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Abziehbare Vorsteuer 7%</act:name>
-  <act:id type="guid">9be19da99cec587465ebf4b6ed97d4e5</act:id>
+  <act:id type="new">9be19da99cec587465ebf4b6ed97d4e5</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -4981,11 +4981,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">d4ac4ec9e7c83bcbb6ac389be1821f0c</act:parent>
+  <act:parent type="new">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:id type="new">f5f12dd9ee63444b35271eb0cc29ca27</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -5003,11 +5003,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">d4ac4ec9e7c83bcbb6ac389be1821f0c</act:parent>
+  <act:parent type="new">d4ac4ec9e7c83bcbb6ac389be1821f0c</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Abziehbare Vorsteuer aus innergemeinschaftlichem Erwerb</act:name>
-  <act:id type="guid">922006b4e0d3a0e5deb659ab7da9b42a</act:id>
+  <act:id type="new">922006b4e0d3a0e5deb659ab7da9b42a</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -5039,11 +5039,11 @@
       </slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">24224918f644a964fef3d4afdc48933f</act:parent>
+  <act:parent type="new">24224918f644a964fef3d4afdc48933f</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Abziehbare Vorsteuer aus innergemeinschaftlichem Erwerb 15%/16%</act:name>
-  <act:id type="guid">fb1eb58215969d65581a6e4f313f43c4</act:id>
+  <act:id type="new">fb1eb58215969d65581a6e4f313f43c4</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -5061,11 +5061,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">922006b4e0d3a0e5deb659ab7da9b42a</act:parent>
+  <act:parent type="new">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:id type="new">9fad1c867ee4596ace2ce97c441903fc</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -5097,11 +5097,11 @@
       </slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">24224918f644a964fef3d4afdc48933f</act:parent>
+  <act:parent type="new">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:id type="new">97c89eba49fa0e1419ca3753a66d260e</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -5133,11 +5133,11 @@
       </slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">24224918f644a964fef3d4afdc48933f</act:parent>
+  <act:parent type="new">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:id type="new">eb6e059c85e0833a7715864b3ad75343</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -5155,11 +5155,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">97c89eba49fa0e1419ca3753a66d260e</act:parent>
+  <act:parent type="new">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:id type="new">186a44919607662c803018c7279ce2ff</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -5178,11 +5178,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">24224918f644a964fef3d4afdc48933f</act:parent>
+  <act:parent type="new">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:id type="new">360f8b87349e45e433716a8c085558b0</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -5200,11 +5200,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">186a44919607662c803018c7279ce2ff</act:parent>
+  <act:parent type="new">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:id type="new">004a9182a51709a3772bbd0dbbf56620</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -5222,11 +5222,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">186a44919607662c803018c7279ce2ff</act:parent>
+  <act:parent type="new">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:id type="new">1bd6188c3e365846096324b2dec9a708</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -5244,11 +5244,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">186a44919607662c803018c7279ce2ff</act:parent>
+  <act:parent type="new">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:id type="new">0133b7561109570d12f556f7876592d3</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -5266,11 +5266,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">186a44919607662c803018c7279ce2ff</act:parent>
+  <act:parent type="new">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:id type="new">0a2ec441e8cb70acb3c6c4fa9c5bf170</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -5288,11 +5288,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">186a44919607662c803018c7279ce2ff</act:parent>
+  <act:parent type="new">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:id type="new">fa7eaf95d7cbf4b2e8f7e0e6dc4e43e9</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -5310,11 +5310,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">186a44919607662c803018c7279ce2ff</act:parent>
+  <act:parent type="new">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:id type="new">f1c5609562d1017f8ebbf959673ad4a6</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -5332,11 +5332,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">24224918f644a964fef3d4afdc48933f</act:parent>
+  <act:parent type="new">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:id type="new">475e765524da9aaea344273e9012e1c7</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -5368,11 +5368,11 @@
       </slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">24224918f644a964fef3d4afdc48933f</act:parent>
+  <act:parent type="new">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:id type="new">5a174b5b3fd0e62418911ad4be3a8366</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -5404,11 +5404,11 @@
       </slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">24224918f644a964fef3d4afdc48933f</act:parent>
+  <act:parent type="new">24224918f644a964fef3d4afdc48933f</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Umsatzsteuerforderungen</act:name>
-  <act:id type="guid">2edc2d5252d406f4753b00cd1261acc7</act:id>
+  <act:id type="new">2edc2d5252d406f4753b00cd1261acc7</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -5427,11 +5427,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">c36cd806a8bad4266ed2395be7f90d0c</act:parent>
+  <act:parent type="new">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:id type="new">cb6f2c3c4cded0e846ba9773e56bc5ab</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -5449,11 +5449,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">2edc2d5252d406f4753b00cd1261acc7</act:parent>
+  <act:parent type="new">2edc2d5252d406f4753b00cd1261acc7</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>USt-Forderungen Vorjahr</act:name>
-  <act:id type="guid">55aae31fd11e0993c90c14c112a015fa</act:id>
+  <act:id type="new">55aae31fd11e0993c90c14c112a015fa</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -5471,11 +5471,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">2edc2d5252d406f4753b00cd1261acc7</act:parent>
+  <act:parent type="new">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:id type="new">adf233217e287d4a1e0e7a937b683f80</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -5493,11 +5493,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">2edc2d5252d406f4753b00cd1261acc7</act:parent>
+  <act:parent type="new">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:id type="new">18b3c891a597a9bde8882ca184e7437b</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -5515,11 +5515,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">2edc2d5252d406f4753b00cd1261acc7</act:parent>
+  <act:parent type="new">2edc2d5252d406f4753b00cd1261acc7</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Vorsteuer im Folgejahr abziehbar</act:name>
-  <act:id type="guid">37635437b21e8880cc9f085b162a3169</act:id>
+  <act:id type="new">37635437b21e8880cc9f085b162a3169</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -5537,11 +5537,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">c36cd806a8bad4266ed2395be7f90d0c</act:parent>
+  <act:parent type="new">c36cd806a8bad4266ed2395be7f90d0c</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Steuerüberzahlungen</act:name>
-  <act:id type="guid">f48e74b081c647e4b1c9b22ab0e70233</act:id>
+  <act:id type="new">f48e74b081c647e4b1c9b22ab0e70233</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -5559,11 +5559,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">c36cd806a8bad4266ed2395be7f90d0c</act:parent>
+  <act:parent type="new">c36cd806a8bad4266ed2395be7f90d0c</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Steuererstattungsanspruch gegenüber anderen EG-Ländern</act:name>
-  <act:id type="guid">6fcf71a63a942464cd778ada4a47f9fd</act:id>
+  <act:id type="new">6fcf71a63a942464cd778ada4a47f9fd</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -5581,11 +5581,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">c36cd806a8bad4266ed2395be7f90d0c</act:parent>
+  <act:parent type="new">c36cd806a8bad4266ed2395be7f90d0c</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Körperschaftsteuerrückforderungen</act:name>
-  <act:id type="guid">2bd8a909e6bfa964829994cfd3d05019</act:id>
+  <act:id type="new">2bd8a909e6bfa964829994cfd3d05019</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -5603,11 +5603,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">c36cd806a8bad4266ed2395be7f90d0c</act:parent>
+  <act:parent type="new">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:id type="new">fb32a483713b36e0b908b4b124003319</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -5625,11 +5625,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">c36cd806a8bad4266ed2395be7f90d0c</act:parent>
+  <act:parent type="new">c36cd806a8bad4266ed2395be7f90d0c</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Geldtransit</act:name>
-  <act:id type="guid">4b20aee495f3d43e710806dd9043ed32</act:id>
+  <act:id type="new">4b20aee495f3d43e710806dd9043ed32</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -5647,11 +5647,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">c36cd806a8bad4266ed2395be7f90d0c</act:parent>
+  <act:parent type="new">c36cd806a8bad4266ed2395be7f90d0c</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Gegenkonto Vorsteuer § 4/3 EStG</act:name>
-  <act:id type="guid">d8cbb3ed1bbb250b0b9fb83890e6f41d</act:id>
+  <act:id type="new">d8cbb3ed1bbb250b0b9fb83890e6f41d</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -5669,11 +5669,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">c36cd806a8bad4266ed2395be7f90d0c</act:parent>
+  <act:parent type="new">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:id type="new">0517452e941c1acfaeed70871bb203b7</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -5691,11 +5691,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">c36cd806a8bad4266ed2395be7f90d0c</act:parent>
+  <act:parent type="new">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:id type="new">2069db98a8126e51c56002bcca5af58a</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -5713,11 +5713,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">c36cd806a8bad4266ed2395be7f90d0c</act:parent>
+  <act:parent type="new">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:id type="new">829a214c506d8d13b828f5583a4dda34</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -5735,11 +5735,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">c36cd806a8bad4266ed2395be7f90d0c</act:parent>
+  <act:parent type="new">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:id type="new">157a6372cb0e06f29ffccccf44fd9ca8</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -5757,11 +5757,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">c36cd806a8bad4266ed2395be7f90d0c</act:parent>
+  <act:parent type="new">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:id type="new">3e6b049d9ebf086d641c945c134fe186</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -5779,11 +5779,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">c36cd806a8bad4266ed2395be7f90d0c</act:parent>
+  <act:parent type="new">c36cd806a8bad4266ed2395be7f90d0c</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Verrechnungskonto Ist-Versteuerung</act:name>
-  <act:id type="guid">615aed72631fcf503be61b24a11584b0</act:id>
+  <act:id type="new">615aed72631fcf503be61b24a11584b0</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -5801,11 +5801,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">c36cd806a8bad4266ed2395be7f90d0c</act:parent>
+  <act:parent type="new">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:id type="new">3edfe3e8df939d83883343e9f2fa654d</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -5823,11 +5823,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">615aed72631fcf503be61b24a11584b0</act:parent>
+  <act:parent type="new">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:id type="new">1c98364a90a914ea0e57f8a29cb57682</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -5845,11 +5845,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">615aed72631fcf503be61b24a11584b0</act:parent>
+  <act:parent type="new">615aed72631fcf503be61b24a11584b0</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>III. Wertpapiere</act:name>
-  <act:id type="guid">b5f9eb28630b90bc2fca2d7e31a06ab3</act:id>
+  <act:id type="new">b5f9eb28630b90bc2fca2d7e31a06ab3</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -5871,11 +5871,11 @@
       <slot:value type="frame"/>
     </slot>
   </act:slots>
-  <act:parent type="guid">3be1aa86d6868b006741b9af6777cf5f</act:parent>
+  <act:parent type="new">3be1aa86d6868b006741b9af6777cf5f</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>01. Anteile an verbundenen Unternehmen (Umlaufvermögen)</act:name>
-  <act:id type="guid">4b1c7f834582f0b2f309044fb6854f2a</act:id>
+  <act:id type="new">4b1c7f834582f0b2f309044fb6854f2a</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -5897,11 +5897,11 @@
       <slot:value type="frame"/>
     </slot>
   </act:slots>
-  <act:parent type="guid">b5f9eb28630b90bc2fca2d7e31a06ab3</act:parent>
+  <act:parent type="new">b5f9eb28630b90bc2fca2d7e31a06ab3</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">0c340aedbae33740071f1d97fe5649f3</act:id>
+  <act:id type="new">0c340aedbae33740071f1d97fe5649f3</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -5919,11 +5919,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">4b1c7f834582f0b2f309044fb6854f2a</act:parent>
+  <act:parent type="new">4b1c7f834582f0b2f309044fb6854f2a</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>02. Eigene Anteile</act:name>
-  <act:id type="guid">a05d2c3daddd037a2f49792d7a3b5e00</act:id>
+  <act:id type="new">a05d2c3daddd037a2f49792d7a3b5e00</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -5945,11 +5945,11 @@
       <slot:value type="frame"/>
     </slot>
   </act:slots>
-  <act:parent type="guid">b5f9eb28630b90bc2fca2d7e31a06ab3</act:parent>
+  <act:parent type="new">b5f9eb28630b90bc2fca2d7e31a06ab3</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>03. sonstige Wertpapiere</act:name>
-  <act:id type="guid">50c6c3e215775bc40d571f027d07dfed</act:id>
+  <act:id type="new">50c6c3e215775bc40d571f027d07dfed</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -5971,11 +5971,11 @@
       <slot:value type="frame"/>
     </slot>
   </act:slots>
-  <act:parent type="guid">b5f9eb28630b90bc2fca2d7e31a06ab3</act:parent>
+  <act:parent type="new">b5f9eb28630b90bc2fca2d7e31a06ab3</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Finanzwechsel</act:name>
-  <act:id type="guid">704f62c298712098aba1f53dad369c69</act:id>
+  <act:id type="new">704f62c298712098aba1f53dad369c69</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -5993,11 +5993,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">50c6c3e215775bc40d571f027d07dfed</act:parent>
+  <act:parent type="new">50c6c3e215775bc40d571f027d07dfed</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Andere Wertpapiere mit unwesentlichen Wertschwankungen im Sinne Textziffer 18 DRS 2</act:name>
-  <act:id type="guid">7df2f4a320304e79950d7acadf4e7e4b</act:id>
+  <act:id type="new">7df2f4a320304e79950d7acadf4e7e4b</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -6015,11 +6015,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">50c6c3e215775bc40d571f027d07dfed</act:parent>
+  <act:parent type="new">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:id type="new">69f1728d34c200f18f7902443ac50f61</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -6037,11 +6037,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">50c6c3e215775bc40d571f027d07dfed</act:parent>
+  <act:parent type="new">50c6c3e215775bc40d571f027d07dfed</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Schecks</act:name>
-  <act:id type="guid">bdad0b94ab01da3190792e5ddef21490</act:id>
+  <act:id type="new">bdad0b94ab01da3190792e5ddef21490</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -6059,11 +6059,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">50c6c3e215775bc40d571f027d07dfed</act:parent>
+  <act:parent type="new">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:id type="new">9743059255b8318a7eb5ba07b2dd3e0e</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -6089,11 +6089,11 @@
       <slot:value type="string">1</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">3be1aa86d6868b006741b9af6777cf5f</act:parent>
+  <act:parent type="new">3be1aa86d6868b006741b9af6777cf5f</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Schecks</act:name>
-  <act:id type="guid">e0712c0ad9d6bfbc9b18a65832d73fcb</act:id>
+  <act:id type="new">e0712c0ad9d6bfbc9b18a65832d73fcb</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -6111,11 +6111,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">9743059255b8318a7eb5ba07b2dd3e0e</act:parent>
+  <act:parent type="new">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:id type="new">3c9d85636c36303679cab0eebb461765</act:id>
   <act:type>CURRENCY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -6137,11 +6137,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">e0712c0ad9d6bfbc9b18a65832d73fcb</act:parent>
+  <act:parent type="new">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:id type="new">108c962952448650dc56bda358586a10</act:id>
   <act:type>CURRENCY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -6159,11 +6159,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">e0712c0ad9d6bfbc9b18a65832d73fcb</act:parent>
+  <act:parent type="new">e0712c0ad9d6bfbc9b18a65832d73fcb</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Kassenbestand</act:name>
-  <act:id type="guid">9245a7abb3a1df7c26c1b189cceb84b1</act:id>
+  <act:id type="new">9245a7abb3a1df7c26c1b189cceb84b1</act:id>
   <act:type>CASH</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -6189,11 +6189,11 @@
       <slot:value type="string">1</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">9743059255b8318a7eb5ba07b2dd3e0e</act:parent>
+  <act:parent type="new">9743059255b8318a7eb5ba07b2dd3e0e</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Kasse</act:name>
-  <act:id type="guid">a73604541838ee1eff060ae018db8bb3</act:id>
+  <act:id type="new">a73604541838ee1eff060ae018db8bb3</act:id>
   <act:type>CASH</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -6211,11 +6211,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">9245a7abb3a1df7c26c1b189cceb84b1</act:parent>
+  <act:parent type="new">9245a7abb3a1df7c26c1b189cceb84b1</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Postbank</act:name>
-  <act:id type="guid">e6f2ce6d2586345f309cf8bc699ee51c</act:id>
+  <act:id type="new">e6f2ce6d2586345f309cf8bc699ee51c</act:id>
   <act:type>BANK</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -6233,11 +6233,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">9743059255b8318a7eb5ba07b2dd3e0e</act:parent>
+  <act:parent type="new">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:id type="new">2c4aa9c6df24e5b1644814fc2248e9ba</act:id>
   <act:type>BANK</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -6256,11 +6256,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">e6f2ce6d2586345f309cf8bc699ee51c</act:parent>
+  <act:parent type="new">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:id type="new">00fcc4a0a593fde6d2e69fa0a43457c7</act:id>
   <act:type>BANK</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -6278,11 +6278,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">9743059255b8318a7eb5ba07b2dd3e0e</act:parent>
+  <act:parent type="new">9743059255b8318a7eb5ba07b2dd3e0e</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Bundesbankguthaben</act:name>
-  <act:id type="guid">e14d7ec4efeb3f44330cf75c493f973f</act:id>
+  <act:id type="new">e14d7ec4efeb3f44330cf75c493f973f</act:id>
   <act:type>BANK</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -6300,11 +6300,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">9743059255b8318a7eb5ba07b2dd3e0e</act:parent>
+  <act:parent type="new">9743059255b8318a7eb5ba07b2dd3e0e</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Bank</act:name>
-  <act:id type="guid">a6cbdb0ce80ebaf004775ec7fcfd402f</act:id>
+  <act:id type="new">a6cbdb0ce80ebaf004775ec7fcfd402f</act:id>
   <act:type>BANK</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -6344,11 +6344,11 @@
       <slot:value type="frame"/>
     </slot>
   </act:slots>
-  <act:parent type="guid">9743059255b8318a7eb5ba07b2dd3e0e</act:parent>
+  <act:parent type="new">9743059255b8318a7eb5ba07b2dd3e0e</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Finanzmittelanlagen im Rahmen der kurzfristigen Finanzdisposition</act:name>
-  <act:id type="guid">50c81ea1a8fbde8690fcc0810bc30695</act:id>
+  <act:id type="new">50c81ea1a8fbde8690fcc0810bc30695</act:id>
   <act:type>BANK</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -6366,11 +6366,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">9743059255b8318a7eb5ba07b2dd3e0e</act:parent>
+  <act:parent type="new">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:id type="new">12ee644791faadaee9c46305b8932295</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -6392,11 +6392,11 @@
       <slot:value type="string">1900-1999</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">5431c68bfabcf5fdbef88abedd861198</act:parent>
+  <act:parent type="new">5431c68bfabcf5fdbef88abedd861198</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Aktive Rechnungsabgrenzung</act:name>
-  <act:id type="guid">4e5d0f817835ddf3b0e9e68135cb873c</act:id>
+  <act:id type="new">4e5d0f817835ddf3b0e9e68135cb873c</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -6414,11 +6414,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">12ee644791faadaee9c46305b8932295</act:parent>
+  <act:parent type="new">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:id type="new">343f569c0be41b997bc2a6d170630cf2</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -6436,11 +6436,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">4e5d0f817835ddf3b0e9e68135cb873c</act:parent>
+  <act:parent type="new">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:id type="new">88e555c3ff54038607ef4ac4384276c1</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -6458,11 +6458,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">4e5d0f817835ddf3b0e9e68135cb873c</act:parent>
+  <act:parent type="new">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:id type="new">b9a03a4e2ef94b9339bf07e62ba503b5</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -6480,11 +6480,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">4e5d0f817835ddf3b0e9e68135cb873c</act:parent>
+  <act:parent type="new">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:id type="new">dbb3af622ecc7226812396638dd49b5c</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -6503,11 +6503,11 @@
       <slot:value type="string">WertaufholungsGEBOT in Handelsbilanz - WertaufholungsVERBOT in Steuerbilanz</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">12ee644791faadaee9c46305b8932295</act:parent>
+  <act:parent type="new">12ee644791faadaee9c46305b8932295</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Passiva</act:name>
-  <act:id type="guid">67e3afb8f6e39be571749da7aa113b2e</act:id>
+  <act:id type="new">67e3afb8f6e39be571749da7aa113b2e</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -6532,7 +6532,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>A. Eigenkapital</act:name>
-  <act:id type="guid">e5cb03707f1435c681379f2924800bd3</act:id>
+  <act:id type="new">e5cb03707f1435c681379f2924800bd3</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -6553,11 +6553,11 @@
       <slot:value type="frame"/>
     </slot>
   </act:slots>
-  <act:parent type="guid">67e3afb8f6e39be571749da7aa113b2e</act:parent>
+  <act:parent type="new">67e3afb8f6e39be571749da7aa113b2e</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name> a) Personengesellschaft</act:name>
-  <act:id type="guid">411ea1d84113310d5129ff98c4bb2397</act:id>
+  <act:id type="new">411ea1d84113310d5129ff98c4bb2397</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -6574,11 +6574,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">e5cb03707f1435c681379f2924800bd3</act:parent>
+  <act:parent type="new">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:id type="new">19972a0e65d1f25f0878a3b9fba9343f</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -6596,11 +6596,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">411ea1d84113310d5129ff98c4bb2397</act:parent>
+  <act:parent type="new">411ea1d84113310d5129ff98c4bb2397</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Festkapital</act:name>
-  <act:id type="guid">59977885c98ae6b07c92795deafd9c80</act:id>
+  <act:id type="new">59977885c98ae6b07c92795deafd9c80</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -6618,11 +6618,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">19972a0e65d1f25f0878a3b9fba9343f</act:parent>
+  <act:parent type="new">19972a0e65d1f25f0878a3b9fba9343f</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Variables Kapital</act:name>
-  <act:id type="guid">9cd3e7bdd52547af02d5724aceb85def</act:id>
+  <act:id type="new">9cd3e7bdd52547af02d5724aceb85def</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -6640,11 +6640,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">19972a0e65d1f25f0878a3b9fba9343f</act:parent>
+  <act:parent type="new">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:id type="new">510bd9ea7b4302ed86cdc68a96dc2bdf</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -6662,11 +6662,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">19972a0e65d1f25f0878a3b9fba9343f</act:parent>
+  <act:parent type="new">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:id type="new">10b4991f5c62b1c3c746026424163cdc</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -6684,11 +6684,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">19972a0e65d1f25f0878a3b9fba9343f</act:parent>
+  <act:parent type="new">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:id type="new">9caf6e580a978dba2f91d63e21422abd</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -6706,11 +6706,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">411ea1d84113310d5129ff98c4bb2397</act:parent>
+  <act:parent type="new">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:id type="new">3c954281df44d8574f3c65bcca0e0166</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -6728,11 +6728,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">9caf6e580a978dba2f91d63e21422abd</act:parent>
+  <act:parent type="new">9caf6e580a978dba2f91d63e21422abd</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Verlustausgleichskonto</act:name>
-  <act:id type="guid">67c5ae49e49b2644a1556caae7d16087</act:id>
+  <act:id type="new">67c5ae49e49b2644a1556caae7d16087</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -6750,11 +6750,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">9caf6e580a978dba2f91d63e21422abd</act:parent>
+  <act:parent type="new">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:id type="new">b6a4c65bba59f35f88a7fcf242681d73</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -6772,11 +6772,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">9caf6e580a978dba2f91d63e21422abd</act:parent>
+  <act:parent type="new">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:id type="new">b83e9a3526079b1df0858b2efacc95ee</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -6794,11 +6794,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">9caf6e580a978dba2f91d63e21422abd</act:parent>
+  <act:parent type="new">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:id type="new">223774b3d08279ba3dde4eed5aadd74d</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -6815,11 +6815,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">411ea1d84113310d5129ff98c4bb2397</act:parent>
+  <act:parent type="new">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:id type="new">b2ee858040dde5ec3445ac52d04c3cf3</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -6837,11 +6837,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">223774b3d08279ba3dde4eed5aadd74d</act:parent>
+  <act:parent type="new">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:id type="new">d3b6f78d94b3c715fee1869ba840940e</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -6859,11 +6859,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">223774b3d08279ba3dde4eed5aadd74d</act:parent>
+  <act:parent type="new">223774b3d08279ba3dde4eed5aadd74d</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Privatsteuern</act:name>
-  <act:id type="guid">0fe59475e845ed982f6364e11a23f4c4</act:id>
+  <act:id type="new">0fe59475e845ed982f6364e11a23f4c4</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -6881,11 +6881,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">223774b3d08279ba3dde4eed5aadd74d</act:parent>
+  <act:parent type="new">223774b3d08279ba3dde4eed5aadd74d</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Privateinlagen</act:name>
-  <act:id type="guid">2a033094deb4952168c2707e09f4399b</act:id>
+  <act:id type="new">2a033094deb4952168c2707e09f4399b</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -6903,11 +6903,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">223774b3d08279ba3dde4eed5aadd74d</act:parent>
+  <act:parent type="new">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:id type="new">b67273f42938d1d39eed2849ca07ee2f</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -6925,11 +6925,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">223774b3d08279ba3dde4eed5aadd74d</act:parent>
+  <act:parent type="new">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:id type="new">8bec075a500d3b055167fff7466895b1</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -6947,11 +6947,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">223774b3d08279ba3dde4eed5aadd74d</act:parent>
+  <act:parent type="new">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:id type="new">48fcfc0c5a5ba9dec3aa86884e8d8486</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -6969,11 +6969,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">223774b3d08279ba3dde4eed5aadd74d</act:parent>
+  <act:parent type="new">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:id type="new">5f90b9ca2727a10f6cc1265888f5fecb</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -6991,11 +6991,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">223774b3d08279ba3dde4eed5aadd74d</act:parent>
+  <act:parent type="new">223774b3d08279ba3dde4eed5aadd74d</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Grundstücksaufwand</act:name>
-  <act:id type="guid">96c988dc23477e26e65a53edfe50ef76</act:id>
+  <act:id type="new">96c988dc23477e26e65a53edfe50ef76</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -7013,11 +7013,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">223774b3d08279ba3dde4eed5aadd74d</act:parent>
+  <act:parent type="new">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:id type="new">72a7ebcf427e061ae1663692fbb7417c</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -7035,11 +7035,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">223774b3d08279ba3dde4eed5aadd74d</act:parent>
+  <act:parent type="new">223774b3d08279ba3dde4eed5aadd74d</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Grundstücksertrag</act:name>
-  <act:id type="guid">f6647a66579951fd2e6f52837757c079</act:id>
+  <act:id type="new">f6647a66579951fd2e6f52837757c079</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -7057,11 +7057,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">223774b3d08279ba3dde4eed5aadd74d</act:parent>
+  <act:parent type="new">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:id type="new">08aabbc2190e41e7d0c0fa40c3ffec4c</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -7079,11 +7079,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">223774b3d08279ba3dde4eed5aadd74d</act:parent>
+  <act:parent type="new">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:id type="new">3260c1391626c6d4390a92d314f6d047</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -7100,11 +7100,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">411ea1d84113310d5129ff98c4bb2397</act:parent>
+  <act:parent type="new">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:id type="new">ccef518edc143959a8f6e15140bfc6cf</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -7122,11 +7122,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">3260c1391626c6d4390a92d314f6d047</act:parent>
+  <act:parent type="new">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:id type="new">f5a464d13ca7974ba624215870a7becf</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -7144,11 +7144,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">3260c1391626c6d4390a92d314f6d047</act:parent>
+  <act:parent type="new">3260c1391626c6d4390a92d314f6d047</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Privatsteuern</act:name>
-  <act:id type="guid">1cc10731942870eabd87e1b1240533b1</act:id>
+  <act:id type="new">1cc10731942870eabd87e1b1240533b1</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -7166,11 +7166,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">3260c1391626c6d4390a92d314f6d047</act:parent>
+  <act:parent type="new">3260c1391626c6d4390a92d314f6d047</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Privateinlagen</act:name>
-  <act:id type="guid">2597402bbf96d0a7fc86a51e40841658</act:id>
+  <act:id type="new">2597402bbf96d0a7fc86a51e40841658</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -7188,11 +7188,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">3260c1391626c6d4390a92d314f6d047</act:parent>
+  <act:parent type="new">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:id type="new">b39f65148525062daccd1683d69b1ee4</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -7210,11 +7210,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">3260c1391626c6d4390a92d314f6d047</act:parent>
+  <act:parent type="new">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:id type="new">7467f8a6ef73c52be48280a7763b8f89</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -7232,11 +7232,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">3260c1391626c6d4390a92d314f6d047</act:parent>
+  <act:parent type="new">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:id type="new">95a416a05730e7ddf16fcd972eab82b6</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -7254,11 +7254,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">3260c1391626c6d4390a92d314f6d047</act:parent>
+  <act:parent type="new">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:id type="new">f72a6b73266afe3abd1ed1ea15ec15c0</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -7276,11 +7276,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">3260c1391626c6d4390a92d314f6d047</act:parent>
+  <act:parent type="new">3260c1391626c6d4390a92d314f6d047</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Grundstücksaufwand</act:name>
-  <act:id type="guid">0aa1e75976bb432fb077934f24eecff7</act:id>
+  <act:id type="new">0aa1e75976bb432fb077934f24eecff7</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -7298,11 +7298,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">3260c1391626c6d4390a92d314f6d047</act:parent>
+  <act:parent type="new">3260c1391626c6d4390a92d314f6d047</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Grundstücksertrag</act:name>
-  <act:id type="guid">d0be4be6b726e6595f18798ebd92fbbb</act:id>
+  <act:id type="new">d0be4be6b726e6595f18798ebd92fbbb</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -7320,11 +7320,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">3260c1391626c6d4390a92d314f6d047</act:parent>
+  <act:parent type="new">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:id type="new">74e3a2129a8919b314a0d3ca7ecd5028</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -7341,11 +7341,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">e5cb03707f1435c681379f2924800bd3</act:parent>
+  <act:parent type="new">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:id type="new">5eeae8dd31cc6836e2af04d1e3bf00fd</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -7366,11 +7366,11 @@
       <slot:value type="frame"/>
     </slot>
   </act:slots>
-  <act:parent type="guid">74e3a2129a8919b314a0d3ca7ecd5028</act:parent>
+  <act:parent type="new">74e3a2129a8919b314a0d3ca7ecd5028</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Gezeichnetes Kapital</act:name>
-  <act:id type="guid">dcc9a84103bec5c02c2201840726a54e</act:id>
+  <act:id type="new">dcc9a84103bec5c02c2201840726a54e</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -7388,11 +7388,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">5eeae8dd31cc6836e2af04d1e3bf00fd</act:parent>
+  <act:parent type="new">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:id type="new">871188ec82d324b942df1d74248516ca</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -7411,11 +7411,11 @@
       <slot:value type="string">Aktivausweis: 0001</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">5eeae8dd31cc6836e2af04d1e3bf00fd</act:parent>
+  <act:parent type="new">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:id type="new">a5e82f2d37d71d8778bbf7debb5ef5e3</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -7432,11 +7432,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">74e3a2129a8919b314a0d3ca7ecd5028</act:parent>
+  <act:parent type="new">74e3a2129a8919b314a0d3ca7ecd5028</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Kapitalrücklage</act:name>
-  <act:id type="guid">cb5efff60ddac9ff1f8ce3c4334e118b</act:id>
+  <act:id type="new">cb5efff60ddac9ff1f8ce3c4334e118b</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -7458,11 +7458,11 @@
       <slot:value type="frame"/>
     </slot>
   </act:slots>
-  <act:parent type="guid">a5e82f2d37d71d8778bbf7debb5ef5e3</act:parent>
+  <act:parent type="new">a5e82f2d37d71d8778bbf7debb5ef5e3</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Kapitalrücklage durch Ausgabe von Anteilen über Nennbetrag</act:name>
-  <act:id type="guid">1e91c7a26f23697d69657a5ee2b127b7</act:id>
+  <act:id type="new">1e91c7a26f23697d69657a5ee2b127b7</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -7480,11 +7480,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">cb5efff60ddac9ff1f8ce3c4334e118b</act:parent>
+  <act:parent type="new">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:id type="new">0f87d4692ec99e799fa26fc521b07fda</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -7502,11 +7502,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">cb5efff60ddac9ff1f8ce3c4334e118b</act:parent>
+  <act:parent type="new">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:id type="new">c1cb4b2dedaa7d3ec82d435ced329a2b</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -7524,11 +7524,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">cb5efff60ddac9ff1f8ce3c4334e118b</act:parent>
+  <act:parent type="new">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:id type="new">485d7800a189d3503565579a8fdeab8b</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -7546,11 +7546,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">cb5efff60ddac9ff1f8ce3c4334e118b</act:parent>
+  <act:parent type="new">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:id type="new">14d5b96681770d1705e71be585f1e0c2</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -7569,11 +7569,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">cb5efff60ddac9ff1f8ce3c4334e118b</act:parent>
+  <act:parent type="new">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:id type="new">03f020a835b1fb5ba5b79c0622007f0c</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -7590,11 +7590,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">e5cb03707f1435c681379f2924800bd3</act:parent>
+  <act:parent type="new">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:id type="new">ef9e2cde3ed8ea553ecd7266fab83db4</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -7615,11 +7615,11 @@
       <slot:value type="frame"/>
     </slot>
   </act:slots>
-  <act:parent type="guid">03f020a835b1fb5ba5b79c0622007f0c</act:parent>
+  <act:parent type="new">03f020a835b1fb5ba5b79c0622007f0c</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>01. Gesetzliche Rücklage</act:name>
-  <act:id type="guid">b3dead9027abe209e92e83b2ff7bac25</act:id>
+  <act:id type="new">b3dead9027abe209e92e83b2ff7bac25</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -7641,11 +7641,11 @@
       <slot:value type="frame"/>
     </slot>
   </act:slots>
-  <act:parent type="guid">ef9e2cde3ed8ea553ecd7266fab83db4</act:parent>
+  <act:parent type="new">ef9e2cde3ed8ea553ecd7266fab83db4</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Gesetzliche Rücklage 40% Vorbelastung</act:name>
-  <act:id type="guid">c235536f5fdf08dc1c0913f071089b52</act:id>
+  <act:id type="new">c235536f5fdf08dc1c0913f071089b52</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -7663,11 +7663,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">b3dead9027abe209e92e83b2ff7bac25</act:parent>
+  <act:parent type="new">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:id type="new">e8cfcf0042a2a8a69ea7a79dd324bc89</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -7685,11 +7685,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">b3dead9027abe209e92e83b2ff7bac25</act:parent>
+  <act:parent type="new">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:id type="new">3116ad9120a46702fb71e660478c7827</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -7707,11 +7707,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">b3dead9027abe209e92e83b2ff7bac25</act:parent>
+  <act:parent type="new">b3dead9027abe209e92e83b2ff7bac25</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>02. Rücklage für eigene Anteile</act:name>
-  <act:id type="guid">493ca5a96de3a81c85b28962ed4b44a4</act:id>
+  <act:id type="new">493ca5a96de3a81c85b28962ed4b44a4</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -7733,11 +7733,11 @@
       <slot:value type="frame"/>
     </slot>
   </act:slots>
-  <act:parent type="guid">ef9e2cde3ed8ea553ecd7266fab83db4</act:parent>
+  <act:parent type="new">ef9e2cde3ed8ea553ecd7266fab83db4</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>03. Satzungsmäßige Rücklagen</act:name>
-  <act:id type="guid">b551f375739b526a28ceeb0aa69d13ee</act:id>
+  <act:id type="new">b551f375739b526a28ceeb0aa69d13ee</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -7759,11 +7759,11 @@
       <slot:value type="frame"/>
     </slot>
   </act:slots>
-  <act:parent type="guid">ef9e2cde3ed8ea553ecd7266fab83db4</act:parent>
+  <act:parent type="new">ef9e2cde3ed8ea553ecd7266fab83db4</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Satzungsmäßige Rücklagen 40% Vorbelastung</act:name>
-  <act:id type="guid">51e1bcbeab88a2af7351444ea29c255d</act:id>
+  <act:id type="new">51e1bcbeab88a2af7351444ea29c255d</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -7781,11 +7781,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">b551f375739b526a28ceeb0aa69d13ee</act:parent>
+  <act:parent type="new">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:id type="new">05f80bfe63cefb5233c0d96b4e90a465</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -7803,11 +7803,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">b551f375739b526a28ceeb0aa69d13ee</act:parent>
+  <act:parent type="new">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:id type="new">cda732f5d0eb28fd8f5066caa957049e</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -7825,11 +7825,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">b551f375739b526a28ceeb0aa69d13ee</act:parent>
+  <act:parent type="new">b551f375739b526a28ceeb0aa69d13ee</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>04. Andere Gewinnrücklagen</act:name>
-  <act:id type="guid">22676e23b2512574214dec23e28d61f1</act:id>
+  <act:id type="new">22676e23b2512574214dec23e28d61f1</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -7851,11 +7851,11 @@
       <slot:value type="frame"/>
     </slot>
   </act:slots>
-  <act:parent type="guid">ef9e2cde3ed8ea553ecd7266fab83db4</act:parent>
+  <act:parent type="new">ef9e2cde3ed8ea553ecd7266fab83db4</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Eigenkapitalanteil von Wertaufholungen</act:name>
-  <act:id type="guid">493937aba319f366e133cc1208afad93</act:id>
+  <act:id type="new">493937aba319f366e133cc1208afad93</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -7873,11 +7873,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">22676e23b2512574214dec23e28d61f1</act:parent>
+  <act:parent type="new">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:id type="new">38c717955931e734823be498448d43d8</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -7895,11 +7895,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">22676e23b2512574214dec23e28d61f1</act:parent>
+  <act:parent type="new">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:id type="new">d83a2f62f2c7c67fc03865895f4bffb7</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -7917,11 +7917,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">22676e23b2512574214dec23e28d61f1</act:parent>
+  <act:parent type="new">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:id type="new">6c86ea4cea08a71df989909ddf351104</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -7939,11 +7939,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">22676e23b2512574214dec23e28d61f1</act:parent>
+  <act:parent type="new">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:id type="new">8de79e4312296a8f5aa1d8e81d90fff8</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -7964,11 +7964,11 @@
       <slot:value type="frame"/>
     </slot>
   </act:slots>
-  <act:parent type="guid">03f020a835b1fb5ba5b79c0622007f0c</act:parent>
+  <act:parent type="new">03f020a835b1fb5ba5b79c0622007f0c</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Gewinnvortrag vor Verwendung</act:name>
-  <act:id type="guid">e02c7330d61bf9a405ab7cd6d8e390f6</act:id>
+  <act:id type="new">e02c7330d61bf9a405ab7cd6d8e390f6</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -7986,11 +7986,11 @@
       <slot:value type="string">AutoGewinn</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">8de79e4312296a8f5aa1d8e81d90fff8</act:parent>
+  <act:parent type="new">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:id type="new">77e77b74a15b93ac9e59657d7f804448</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -8008,11 +8008,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">8de79e4312296a8f5aa1d8e81d90fff8</act:parent>
+  <act:parent type="new">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:id type="new">469a1dc35f49799d4e0e2f379f8a8383</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -8030,11 +8030,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">8de79e4312296a8f5aa1d8e81d90fff8</act:parent>
+  <act:parent type="new">8de79e4312296a8f5aa1d8e81d90fff8</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Gewinnvortrag 0% Vorbelastung (EK02)</act:name>
-  <act:id type="guid">6b12e7fbc770ad4a8f71ecf622dfb472</act:id>
+  <act:id type="new">6b12e7fbc770ad4a8f71ecf622dfb472</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -8052,11 +8052,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">8de79e4312296a8f5aa1d8e81d90fff8</act:parent>
+  <act:parent type="new">8de79e4312296a8f5aa1d8e81d90fff8</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Verlustvortrag vor Verwendung</act:name>
-  <act:id type="guid">d66af2652a15e2ee958f2b511be78417</act:id>
+  <act:id type="new">d66af2652a15e2ee958f2b511be78417</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -8074,11 +8074,11 @@
       <slot:value type="string">AutoVerlust</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">8de79e4312296a8f5aa1d8e81d90fff8</act:parent>
+  <act:parent type="new">8de79e4312296a8f5aa1d8e81d90fff8</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Vortrag auf neue Rechnung (Bilanz)</act:name>
-  <act:id type="guid">4c023e96742c349ff60412d1c10d275d</act:id>
+  <act:id type="new">4c023e96742c349ff60412d1c10d275d</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -8096,11 +8096,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">8de79e4312296a8f5aa1d8e81d90fff8</act:parent>
+  <act:parent type="new">8de79e4312296a8f5aa1d8e81d90fff8</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>III. Sonderposten mit Rücklageanteil</act:name>
-  <act:id type="guid">ef029fd872a653c6ae662719cb3d2e2d</act:id>
+  <act:id type="new">ef029fd872a653c6ae662719cb3d2e2d</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -8117,11 +8117,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">03f020a835b1fb5ba5b79c0622007f0c</act:parent>
+  <act:parent type="new">03f020a835b1fb5ba5b79c0622007f0c</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Sonderposten mit Rücklageanteil, steuerfreie Rücklagen</act:name>
-  <act:id type="guid">6033548eda9d17974781c8d9b2770f0c</act:id>
+  <act:id type="new">6033548eda9d17974781c8d9b2770f0c</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -8139,11 +8139,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">ef029fd872a653c6ae662719cb3d2e2d</act:parent>
+  <act:parent type="new">ef029fd872a653c6ae662719cb3d2e2d</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Sonderposten mit Rücklagenanteil nach § 6b EStG</act:name>
-  <act:id type="guid">e7e84679e809c1d26761b5d7b1a691db</act:id>
+  <act:id type="new">e7e84679e809c1d26761b5d7b1a691db</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -8161,11 +8161,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">6033548eda9d17974781c8d9b2770f0c</act:parent>
+  <act:parent type="new">6033548eda9d17974781c8d9b2770f0c</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Sonderposten mit Rücklagenanteil nach Abschnitt 35 EStR</act:name>
-  <act:id type="guid">e766d1cb2c2e92805ecb25238c421e76</act:id>
+  <act:id type="new">e766d1cb2c2e92805ecb25238c421e76</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -8183,11 +8183,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">6033548eda9d17974781c8d9b2770f0c</act:parent>
+  <act:parent type="new">6033548eda9d17974781c8d9b2770f0c</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Sonderposten mit Rücklagenanteil nach § 6d EStG</act:name>
-  <act:id type="guid">a292c1725a4abda97635cc6ce2956e4f</act:id>
+  <act:id type="new">a292c1725a4abda97635cc6ce2956e4f</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -8205,11 +8205,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">6033548eda9d17974781c8d9b2770f0c</act:parent>
+  <act:parent type="new">6033548eda9d17974781c8d9b2770f0c</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Sonderposten mit Rücklagenanteil nach § 1 EntwLStG</act:name>
-  <act:id type="guid">1fa3f1ab77fdd0c514be4f187cd77855</act:id>
+  <act:id type="new">1fa3f1ab77fdd0c514be4f187cd77855</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -8227,11 +8227,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">6033548eda9d17974781c8d9b2770f0c</act:parent>
+  <act:parent type="new">6033548eda9d17974781c8d9b2770f0c</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Sonderposten aus der Währungsumstellung auf den Euro</act:name>
-  <act:id type="guid">92cab867fd03c42fda7484fc72031a24</act:id>
+  <act:id type="new">92cab867fd03c42fda7484fc72031a24</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -8249,11 +8249,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">6033548eda9d17974781c8d9b2770f0c</act:parent>
+  <act:parent type="new">6033548eda9d17974781c8d9b2770f0c</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Sonderposten mit Rücklageanteil nach § 7d EStG</act:name>
-  <act:id type="guid">66e8a8172c5438bed865da6f420d3f35</act:id>
+  <act:id type="new">66e8a8172c5438bed865da6f420d3f35</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -8271,11 +8271,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">6033548eda9d17974781c8d9b2770f0c</act:parent>
+  <act:parent type="new">6033548eda9d17974781c8d9b2770f0c</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Sonderposten mit Rücklageanteil nach § 79 EStDV</act:name>
-  <act:id type="guid">5d2b6f8763a17cf26d9806d392740fe1</act:id>
+  <act:id type="new">5d2b6f8763a17cf26d9806d392740fe1</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -8293,11 +8293,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">6033548eda9d17974781c8d9b2770f0c</act:parent>
+  <act:parent type="new">6033548eda9d17974781c8d9b2770f0c</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Sonderposten mit Rücklageanteil nach § 80 EStDV</act:name>
-  <act:id type="guid">ecd339d39cfd7a333b92425bc1161f6f</act:id>
+  <act:id type="new">ecd339d39cfd7a333b92425bc1161f6f</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -8315,11 +8315,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">6033548eda9d17974781c8d9b2770f0c</act:parent>
+  <act:parent type="new">6033548eda9d17974781c8d9b2770f0c</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Sonderposten mit Rücklageanteil nach § 81 EStDV</act:name>
-  <act:id type="guid">da36edba147b36f1008190e47a7585f0</act:id>
+  <act:id type="new">da36edba147b36f1008190e47a7585f0</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -8338,11 +8338,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">6033548eda9d17974781c8d9b2770f0c</act:parent>
+  <act:parent type="new">6033548eda9d17974781c8d9b2770f0c</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Sonderposten mit Rücklageanteil, Sonderabschreibungen</act:name>
-  <act:id type="guid">701bcc3dda13dabc1f34dc7395c9d167</act:id>
+  <act:id type="new">701bcc3dda13dabc1f34dc7395c9d167</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -8360,11 +8360,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">6033548eda9d17974781c8d9b2770f0c</act:parent>
+  <act:parent type="new">6033548eda9d17974781c8d9b2770f0c</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Sonderposten mit Rücklageanteil nach § 82a EStDV</act:name>
-  <act:id type="guid">afcdc2d61ac5eef73cdb49b9ccd90ca7</act:id>
+  <act:id type="new">afcdc2d61ac5eef73cdb49b9ccd90ca7</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -8382,11 +8382,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">6033548eda9d17974781c8d9b2770f0c</act:parent>
+  <act:parent type="new">6033548eda9d17974781c8d9b2770f0c</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Sonderposten mit Rücklageanteil nach § 82d EStDV</act:name>
-  <act:id type="guid">34e1223c887777d92b3f9511705c3d0e</act:id>
+  <act:id type="new">34e1223c887777d92b3f9511705c3d0e</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -8404,11 +8404,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">6033548eda9d17974781c8d9b2770f0c</act:parent>
+  <act:parent type="new">6033548eda9d17974781c8d9b2770f0c</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Sonderposten mit Rücklageanteil nach § 82e EStDV</act:name>
-  <act:id type="guid">5d850f9bd4faf5dbe0f24c9f345c8844</act:id>
+  <act:id type="new">5d850f9bd4faf5dbe0f24c9f345c8844</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -8426,11 +8426,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">6033548eda9d17974781c8d9b2770f0c</act:parent>
+  <act:parent type="new">6033548eda9d17974781c8d9b2770f0c</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Sonderposten mit Rücklageanteil nach § 14 BerlinFG</act:name>
-  <act:id type="guid">57a18e7b712d35bfd9d0f329859eaaa2</act:id>
+  <act:id type="new">57a18e7b712d35bfd9d0f329859eaaa2</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -8448,11 +8448,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">6033548eda9d17974781c8d9b2770f0c</act:parent>
+  <act:parent type="new">6033548eda9d17974781c8d9b2770f0c</act:parent>
 </gnc:account>
 <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:id type="new">3e1e0e9e7c3be5aa3e739b47a0be9d4b</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -8470,11 +8470,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">6033548eda9d17974781c8d9b2770f0c</act:parent>
+  <act:parent type="new">6033548eda9d17974781c8d9b2770f0c</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Sonderposten mit Rücklageanteil nach § 4d EStG</act:name>
-  <act:id type="guid">60a04819244c9d1b3ae6701afc44c8c4</act:id>
+  <act:id type="new">60a04819244c9d1b3ae6701afc44c8c4</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -8492,11 +8492,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">6033548eda9d17974781c8d9b2770f0c</act:parent>
+  <act:parent type="new">6033548eda9d17974781c8d9b2770f0c</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Sonderposten mit Rücklageanteil nach § 7g Abs. 1 EStG</act:name>
-  <act:id type="guid">763e8cefaa12fa61c16439ee2c4c3e19</act:id>
+  <act:id type="new">763e8cefaa12fa61c16439ee2c4c3e19</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -8514,11 +8514,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">6033548eda9d17974781c8d9b2770f0c</act:parent>
+  <act:parent type="new">6033548eda9d17974781c8d9b2770f0c</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Sonderposten mit Rücklageanteil nach § 7g Abs. 3, 7 EStG</act:name>
-  <act:id type="guid">1bf1de3344d26076aa3e91238ce18d9b</act:id>
+  <act:id type="new">1bf1de3344d26076aa3e91238ce18d9b</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -8536,11 +8536,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">6033548eda9d17974781c8d9b2770f0c</act:parent>
+  <act:parent type="new">6033548eda9d17974781c8d9b2770f0c</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Sonderposten für Zuschüsse und Zulagen</act:name>
-  <act:id type="guid">85b6d9d1a825f6c959379bbf6ffe3406</act:id>
+  <act:id type="new">85b6d9d1a825f6c959379bbf6ffe3406</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -8558,11 +8558,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">6033548eda9d17974781c8d9b2770f0c</act:parent>
+  <act:parent type="new">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:id type="new">212d4f6f8cb6949a1ee00037e9e377f5</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -8583,11 +8583,11 @@
       <slot:value type="frame"/>
     </slot>
   </act:slots>
-  <act:parent type="guid">03f020a835b1fb5ba5b79c0622007f0c</act:parent>
+  <act:parent type="new">03f020a835b1fb5ba5b79c0622007f0c</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>B. Rückstellungen</act:name>
-  <act:id type="guid">2b4ee42a89a642847e32a71e03b95976</act:id>
+  <act:id type="new">2b4ee42a89a642847e32a71e03b95976</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -8608,11 +8608,11 @@
       <slot:value type="frame"/>
     </slot>
   </act:slots>
-  <act:parent type="guid">67e3afb8f6e39be571749da7aa113b2e</act:parent>
+  <act:parent type="new">67e3afb8f6e39be571749da7aa113b2e</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>01. Rückstellungen für Pensionen und ähnliche Verpflichtungen</act:name>
-  <act:id type="guid">f689ef292ca4019d4d8f52f19d5b5ede</act:id>
+  <act:id type="new">f689ef292ca4019d4d8f52f19d5b5ede</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -8634,11 +8634,11 @@
       <slot:value type="frame"/>
     </slot>
   </act:slots>
-  <act:parent type="guid">2b4ee42a89a642847e32a71e03b95976</act:parent>
+  <act:parent type="new">2b4ee42a89a642847e32a71e03b95976</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Pensionsrückstellungen</act:name>
-  <act:id type="guid">031237e14b14125df1804f58b9aad377</act:id>
+  <act:id type="new">031237e14b14125df1804f58b9aad377</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -8656,11 +8656,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">f689ef292ca4019d4d8f52f19d5b5ede</act:parent>
+  <act:parent type="new">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:id type="new">d2daeda63c5c9bcd755037e4cc2d9254</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -8678,11 +8678,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">f689ef292ca4019d4d8f52f19d5b5ede</act:parent>
+  <act:parent type="new">f689ef292ca4019d4d8f52f19d5b5ede</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>02. Steuerrückstellungen</act:name>
-  <act:id type="guid">1ce38539e501a14b6c9f1b6d7724c27b</act:id>
+  <act:id type="new">1ce38539e501a14b6c9f1b6d7724c27b</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -8704,11 +8704,11 @@
       <slot:value type="frame"/>
     </slot>
   </act:slots>
-  <act:parent type="guid">2b4ee42a89a642847e32a71e03b95976</act:parent>
+  <act:parent type="new">2b4ee42a89a642847e32a71e03b95976</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Gewerbesteuerrückstellung</act:name>
-  <act:id type="guid">10b22c2b37688860d8ae1daf0a7e925b</act:id>
+  <act:id type="new">10b22c2b37688860d8ae1daf0a7e925b</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -8726,11 +8726,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">1ce38539e501a14b6c9f1b6d7724c27b</act:parent>
+  <act:parent type="new">1ce38539e501a14b6c9f1b6d7724c27b</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Körperschaftsteuerrückstellung</act:name>
-  <act:id type="guid">97c18c4e9188deda226df5e830eea12c</act:id>
+  <act:id type="new">97c18c4e9188deda226df5e830eea12c</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -8748,11 +8748,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">1ce38539e501a14b6c9f1b6d7724c27b</act:parent>
+  <act:parent type="new">1ce38539e501a14b6c9f1b6d7724c27b</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Vermögensteuerrückstellung</act:name>
-  <act:id type="guid">cfba5591ecd7b935c9c2b6fd80c35e6b</act:id>
+  <act:id type="new">cfba5591ecd7b935c9c2b6fd80c35e6b</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -8770,11 +8770,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">1ce38539e501a14b6c9f1b6d7724c27b</act:parent>
+  <act:parent type="new">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:id type="new">a0a2f82198d715f6fd6fb315163db533</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -8792,11 +8792,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">1ce38539e501a14b6c9f1b6d7724c27b</act:parent>
+  <act:parent type="new">1ce38539e501a14b6c9f1b6d7724c27b</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>03. Sonstige Rückstellungen</act:name>
-  <act:id type="guid">984e3a4bbeb1a32db7dd6df9437e6ee1</act:id>
+  <act:id type="new">984e3a4bbeb1a32db7dd6df9437e6ee1</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -8818,11 +8818,11 @@
       <slot:value type="frame"/>
     </slot>
   </act:slots>
-  <act:parent type="guid">2b4ee42a89a642847e32a71e03b95976</act:parent>
+  <act:parent type="new">2b4ee42a89a642847e32a71e03b95976</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Rückstellungen für unterlassene Aufwendungen für Instandhaltung, Nachholung in den ersten drei Monaten</act:name>
-  <act:id type="guid">78ae362e0dbfac1d20076e86c030df07</act:id>
+  <act:id type="new">78ae362e0dbfac1d20076e86c030df07</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -8840,11 +8840,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">984e3a4bbeb1a32db7dd6df9437e6ee1</act:parent>
+  <act:parent type="new">984e3a4bbeb1a32db7dd6df9437e6ee1</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <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:id type="new">819c9e042d77d2d8cf1f8ea267c611da</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -8862,11 +8862,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">984e3a4bbeb1a32db7dd6df9437e6ee1</act:parent>
+  <act:parent type="new">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:id type="new">8b541a54565977c027aaa1980041de96</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -8884,11 +8884,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">984e3a4bbeb1a32db7dd6df9437e6ee1</act:parent>
+  <act:parent type="new">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:id type="new">5924bab6272a6f176af3b187d7c3d126</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -8907,11 +8907,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">984e3a4bbeb1a32db7dd6df9437e6ee1</act:parent>
+  <act:parent type="new">984e3a4bbeb1a32db7dd6df9437e6ee1</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Rückstellungen für drohende Verluste aus schwebenden Geschäften</act:name>
-  <act:id type="guid">86b6f4a37fd0dcea21e4aebcb7f04c5c</act:id>
+  <act:id type="new">86b6f4a37fd0dcea21e4aebcb7f04c5c</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -8929,11 +8929,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">984e3a4bbeb1a32db7dd6df9437e6ee1</act:parent>
+  <act:parent type="new">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:id type="new">9dd399dbda29584d1bf898838ecf2eac</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -8951,11 +8951,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">984e3a4bbeb1a32db7dd6df9437e6ee1</act:parent>
+  <act:parent type="new">984e3a4bbeb1a32db7dd6df9437e6ee1</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Aufwandsrückstellungen gemäß § 249 Abs. 2 HGB</act:name>
-  <act:id type="guid">a6dd348289269e4b609ed06123b2a4cd</act:id>
+  <act:id type="new">a6dd348289269e4b609ed06123b2a4cd</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -8973,11 +8973,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">984e3a4bbeb1a32db7dd6df9437e6ee1</act:parent>
+  <act:parent type="new">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:id type="new">c4a8cda4c1619fcb57c718d64f8faa7a</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -8995,11 +8995,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">984e3a4bbeb1a32db7dd6df9437e6ee1</act:parent>
+  <act:parent type="new">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:id type="new">cbdc8c08e95339f0eb311c9f280ff6ad</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -9016,11 +9016,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">67e3afb8f6e39be571749da7aa113b2e</act:parent>
+  <act:parent type="new">67e3afb8f6e39be571749da7aa113b2e</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Verbindlichkeiten</act:name>
-  <act:id type="guid">8755bf4081c942798c5ac5f34c5b1aac</act:id>
+  <act:id type="new">8755bf4081c942798c5ac5f34c5b1aac</act:id>
   <act:type>PAYABLE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -9042,11 +9042,11 @@
       <slot:value type="frame"/>
     </slot>
   </act:slots>
-  <act:parent type="guid">cbdc8c08e95339f0eb311c9f280ff6ad</act:parent>
+  <act:parent type="new">cbdc8c08e95339f0eb311c9f280ff6ad</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>01. Anleihen</act:name>
-  <act:id type="guid">de51c7e09ef85fd4768482c9873d71b7</act:id>
+  <act:id type="new">de51c7e09ef85fd4768482c9873d71b7</act:id>
   <act:type>PAYABLE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -9063,11 +9063,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">8755bf4081c942798c5ac5f34c5b1aac</act:parent>
+  <act:parent type="new">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:id type="new">5915a4522e747674c7831a0d5edc376d</act:id>
   <act:type>PAYABLE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -9085,11 +9085,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">de51c7e09ef85fd4768482c9873d71b7</act:parent>
+  <act:parent type="new">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:id type="new">a9dc8adc5d95d9d7d7c3dff016e6adec</act:id>
   <act:type>PAYABLE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -9107,11 +9107,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">5915a4522e747674c7831a0d5edc376d</act:parent>
+  <act:parent type="new">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:id type="new">c0fa201dc751c2dd353dcaeb5619af65</act:id>
   <act:type>PAYABLE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -9129,11 +9129,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">5915a4522e747674c7831a0d5edc376d</act:parent>
+  <act:parent type="new">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:id type="new">77801e429d3cf2f736943f84bbfd2b74</act:id>
   <act:type>PAYABLE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -9151,11 +9151,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">5915a4522e747674c7831a0d5edc376d</act:parent>
+  <act:parent type="new">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:id type="new">aeacb8efbecfd61776b68ceaabbd1a8e</act:id>
   <act:type>PAYABLE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -9177,11 +9177,11 @@
       <slot:value type="frame"/>
     </slot>
   </act:slots>
-  <act:parent type="guid">de51c7e09ef85fd4768482c9873d71b7</act:parent>
+  <act:parent type="new">de51c7e09ef85fd4768482c9873d71b7</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Anleihen konvertibel(bis 1 Jahr)</act:name>
-  <act:id type="guid">c143c56e844900decfb250502e61bd79</act:id>
+  <act:id type="new">c143c56e844900decfb250502e61bd79</act:id>
   <act:type>PAYABLE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -9199,11 +9199,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">aeacb8efbecfd61776b68ceaabbd1a8e</act:parent>
+  <act:parent type="new">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:id type="new">aca606dbc4c5ade581f71a4cd16b3ece</act:id>
   <act:type>PAYABLE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -9221,11 +9221,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">aeacb8efbecfd61776b68ceaabbd1a8e</act:parent>
+  <act:parent type="new">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:id type="new">3067cb5b2dbe8e93df51cb22d68f9c36</act:id>
   <act:type>PAYABLE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -9243,11 +9243,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">aeacb8efbecfd61776b68ceaabbd1a8e</act:parent>
+  <act:parent type="new">aeacb8efbecfd61776b68ceaabbd1a8e</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>02. Verbindlichkeiten gegenüber Kreditinstituten</act:name>
-  <act:id type="guid">815036103fbfcdc67d0fcee3c4bd7279</act:id>
+  <act:id type="new">815036103fbfcdc67d0fcee3c4bd7279</act:id>
   <act:type>PAYABLE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -9268,11 +9268,11 @@
       <slot:value type="frame"/>
     </slot>
   </act:slots>
-  <act:parent type="guid">8755bf4081c942798c5ac5f34c5b1aac</act:parent>
+  <act:parent type="new">8755bf4081c942798c5ac5f34c5b1aac</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Verbindlichkeiten gegenüber Kreditinstituten</act:name>
-  <act:id type="guid">3c1393a502f036b6961963e7c48a5bfe</act:id>
+  <act:id type="new">3c1393a502f036b6961963e7c48a5bfe</act:id>
   <act:type>PAYABLE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -9290,11 +9290,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">815036103fbfcdc67d0fcee3c4bd7279</act:parent>
+  <act:parent type="new">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:id type="new">2c8cef398d52b653e5b10efe684c6eb3</act:id>
   <act:type>PAYABLE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -9312,11 +9312,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">3c1393a502f036b6961963e7c48a5bfe</act:parent>
+  <act:parent type="new">3c1393a502f036b6961963e7c48a5bfe</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Verbindlichkeiten Kreditinstitut (1-5J)</act:name>
-  <act:id type="guid">8b18c26c125bc1e1a959594af5dd9abc</act:id>
+  <act:id type="new">8b18c26c125bc1e1a959594af5dd9abc</act:id>
   <act:type>PAYABLE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -9334,11 +9334,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">3c1393a502f036b6961963e7c48a5bfe</act:parent>
+  <act:parent type="new">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:id type="new">b11d185dc016dc4eae87d81d748a79ec</act:id>
   <act:type>PAYABLE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -9356,11 +9356,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">3c1393a502f036b6961963e7c48a5bfe</act:parent>
+  <act:parent type="new">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:id type="new">347c9d781d57484ed9db61bd43358a91</act:id>
   <act:type>PAYABLE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -9378,11 +9378,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">815036103fbfcdc67d0fcee3c4bd7279</act:parent>
+  <act:parent type="new">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:id type="new">fee36472b54a600058b36d82223e7bfa</act:id>
   <act:type>PAYABLE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -9400,11 +9400,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">347c9d781d57484ed9db61bd43358a91</act:parent>
+  <act:parent type="new">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:id type="new">e01fea25919cbdfc85d0feff5d55f1bc</act:id>
   <act:type>PAYABLE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -9422,11 +9422,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">347c9d781d57484ed9db61bd43358a91</act:parent>
+  <act:parent type="new">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:id type="new">94712c7762f2caf4fd8c51f7d255cb8f</act:id>
   <act:type>PAYABLE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -9444,11 +9444,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">347c9d781d57484ed9db61bd43358a91</act:parent>
+  <act:parent type="new">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:id type="new">603dfb96e8eace88767be797c59662d3</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -9466,11 +9466,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">815036103fbfcdc67d0fcee3c4bd7279</act:parent>
+  <act:parent type="new">815036103fbfcdc67d0fcee3c4bd7279</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>03. erhaltene Anzahlungen auf Bestellungen</act:name>
-  <act:id type="guid">83d0177a3bf8ecab71f864adb04c678e</act:id>
+  <act:id type="new">83d0177a3bf8ecab71f864adb04c678e</act:id>
   <act:type>PAYABLE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -9491,11 +9491,11 @@
       <slot:value type="frame"/>
     </slot>
   </act:slots>
-  <act:parent type="guid">8755bf4081c942798c5ac5f34c5b1aac</act:parent>
+  <act:parent type="new">8755bf4081c942798c5ac5f34c5b1aac</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Erhaltene Anzahlungen</act:name>
-  <act:id type="guid">8849ae77228dd660bcdfd0becbfd9e7f</act:id>
+  <act:id type="new">8849ae77228dd660bcdfd0becbfd9e7f</act:id>
   <act:type>PAYABLE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -9513,11 +9513,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">83d0177a3bf8ecab71f864adb04c678e</act:parent>
+  <act:parent type="new">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:id type="new">856a96c65a9b07bedf3ab8639f64887d</act:id>
   <act:type>PAYABLE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -9535,11 +9535,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">8849ae77228dd660bcdfd0becbfd9e7f</act:parent>
+  <act:parent type="new">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:id type="new">63ce0da19dbe9d32234963c756cff0f1</act:id>
   <act:type>PAYABLE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -9557,11 +9557,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">8849ae77228dd660bcdfd0becbfd9e7f</act:parent>
+  <act:parent type="new">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:id type="new">ab3a06aa8006429907e1ca0d5ef59025</act:id>
   <act:type>PAYABLE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -9579,11 +9579,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">8849ae77228dd660bcdfd0becbfd9e7f</act:parent>
+  <act:parent type="new">8849ae77228dd660bcdfd0becbfd9e7f</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Erhaltene Anzahlungen (1-5 Jahre)</act:name>
-  <act:id type="guid">19127ffca08544384a00bc092298fe0c</act:id>
+  <act:id type="new">19127ffca08544384a00bc092298fe0c</act:id>
   <act:type>PAYABLE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -9601,11 +9601,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">8849ae77228dd660bcdfd0becbfd9e7f</act:parent>
+  <act:parent type="new">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:id type="new">9fd0b8be384320ae79465cff54d26431</act:id>
   <act:type>PAYABLE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -9623,11 +9623,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">8849ae77228dd660bcdfd0becbfd9e7f</act:parent>
+  <act:parent type="new">8849ae77228dd660bcdfd0becbfd9e7f</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>04. Verbindlichkeiten aus Lieferungen und Leistungen</act:name>
-  <act:id type="guid">e98ae511eab7e00712870af910a33ce0</act:id>
+  <act:id type="new">e98ae511eab7e00712870af910a33ce0</act:id>
   <act:type>PAYABLE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -9648,11 +9648,11 @@
       <slot:value type="frame"/>
     </slot>
   </act:slots>
-  <act:parent type="guid">8755bf4081c942798c5ac5f34c5b1aac</act:parent>
+  <act:parent type="new">8755bf4081c942798c5ac5f34c5b1aac</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Verbindlichkeiten aus Lieferungen und Leistungen (Kreditoren)</act:name>
-  <act:id type="guid">a7e6f09fcbf7fab4f58b31620ea09a18</act:id>
+  <act:id type="new">a7e6f09fcbf7fab4f58b31620ea09a18</act:id>
   <act:type>PAYABLE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -9671,11 +9671,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">e98ae511eab7e00712870af910a33ce0</act:parent>
+  <act:parent type="new">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:id type="new">955319571a8b688168c2e48ba4288a8e</act:id>
   <act:type>PAYABLE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -9694,11 +9694,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">a7e6f09fcbf7fab4f58b31620ea09a18</act:parent>
+  <act:parent type="new">a7e6f09fcbf7fab4f58b31620ea09a18</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Verbindlichkeiten aus Lieferungen und Leistungen zum ermäßigten Umsatzsteuersatz</act:name>
-  <act:id type="guid">64e3ff255ad7b9c198eb2afb9e094ce2</act:id>
+  <act:id type="new">64e3ff255ad7b9c198eb2afb9e094ce2</act:id>
   <act:type>PAYABLE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -9717,11 +9717,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">a7e6f09fcbf7fab4f58b31620ea09a18</act:parent>
+  <act:parent type="new">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:id type="new">c8b1bf4527cfc93748291d64340ea20d</act:id>
   <act:type>PAYABLE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -9740,11 +9740,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">a7e6f09fcbf7fab4f58b31620ea09a18</act:parent>
+  <act:parent type="new">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:id type="new">e04bf8d4a4a41a7557e9b067d05965a3</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -9763,11 +9763,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">a7e6f09fcbf7fab4f58b31620ea09a18</act:parent>
+  <act:parent type="new">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:id type="new">a3d3131caad56df23167362ec6ab406a</act:id>
   <act:type>PAYABLE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -9785,11 +9785,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">e98ae511eab7e00712870af910a33ce0</act:parent>
+  <act:parent type="new">e98ae511eab7e00712870af910a33ce0</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Verbindlichkeiten aus Lieferungen und Leistungen ohne Kontokorrent - Restlaufzeit &lt;= 1 Jahr</act:name>
-  <act:id type="guid">006023ac0884d4b358f98427d42fe760</act:id>
+  <act:id type="new">006023ac0884d4b358f98427d42fe760</act:id>
   <act:type>PAYABLE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -9807,11 +9807,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">a3d3131caad56df23167362ec6ab406a</act:parent>
+  <act:parent type="new">a3d3131caad56df23167362ec6ab406a</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Verbindlichkeiten aus Lieferungen und Leistungen ohne Kontokorrent - Restlaufzeit 1-5 Jahre</act:name>
-  <act:id type="guid">c77318b1a50a58c36acb31a8b9d9b445</act:id>
+  <act:id type="new">c77318b1a50a58c36acb31a8b9d9b445</act:id>
   <act:type>PAYABLE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -9829,11 +9829,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">a3d3131caad56df23167362ec6ab406a</act:parent>
+  <act:parent type="new">a3d3131caad56df23167362ec6ab406a</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Verbindlichkeiten aus Lieferungen und Leistungen ohne Kontokorrent - Restlaufzeit &gt; 5 Jahre</act:name>
-  <act:id type="guid">a2148912c36e8ec735063964270303b3</act:id>
+  <act:id type="new">a2148912c36e8ec735063964270303b3</act:id>
   <act:type>PAYABLE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -9851,11 +9851,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">a3d3131caad56df23167362ec6ab406a</act:parent>
+  <act:parent type="new">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:id type="new">a1fd22bd69200bb7bdd1ea485a0758e5</act:id>
   <act:type>PAYABLE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -9873,11 +9873,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">e98ae511eab7e00712870af910a33ce0</act:parent>
+  <act:parent type="new">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:id type="new">3d9c9c78c393e8a808e2e585fac0d4d5</act:id>
   <act:type>PAYABLE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -9895,11 +9895,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">e98ae511eab7e00712870af910a33ce0</act:parent>
+  <act:parent type="new">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:id type="new">b8f73af3842004aa0faff2322a1993df</act:id>
   <act:type>PAYABLE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -9917,11 +9917,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">3d9c9c78c393e8a808e2e585fac0d4d5</act:parent>
+  <act:parent type="new">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:id type="new">7fe6fc15e30d8dc01cf399cda75d4bc9</act:id>
   <act:type>PAYABLE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -9939,11 +9939,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">3d9c9c78c393e8a808e2e585fac0d4d5</act:parent>
+  <act:parent type="new">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:id type="new">81e0900881dd7b3e68eb805c7df83b8a</act:id>
   <act:type>PAYABLE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -9961,11 +9961,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">3d9c9c78c393e8a808e2e585fac0d4d5</act:parent>
+  <act:parent type="new">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:id type="new">bb6736ebde2593cc171ae60fc09b0201</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -9983,11 +9983,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">3d9c9c78c393e8a808e2e585fac0d4d5</act:parent>
+  <act:parent type="new">3d9c9c78c393e8a808e2e585fac0d4d5</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>05. Verbindlichkeiten aus der Annahme gezogener Wechsel und der Ausstellung eigener Wechsel</act:name>
-  <act:id type="guid">77a50a6f4eebd8d7fe6dfe49064be612</act:id>
+  <act:id type="new">77a50a6f4eebd8d7fe6dfe49064be612</act:id>
   <act:type>PAYABLE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -10008,11 +10008,11 @@
       <slot:value type="frame"/>
     </slot>
   </act:slots>
-  <act:parent type="guid">8755bf4081c942798c5ac5f34c5b1aac</act:parent>
+  <act:parent type="new">8755bf4081c942798c5ac5f34c5b1aac</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Wechselverbindlichkeiten</act:name>
-  <act:id type="guid">519d50149266a6b5e6ffbb05d85f7dc3</act:id>
+  <act:id type="new">519d50149266a6b5e6ffbb05d85f7dc3</act:id>
   <act:type>PAYABLE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -10030,11 +10030,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">77a50a6f4eebd8d7fe6dfe49064be612</act:parent>
+  <act:parent type="new">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:id type="new">a7d1e5cbd85fd3bc9e9a98c60dfd1254</act:id>
   <act:type>PAYABLE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -10052,11 +10052,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">519d50149266a6b5e6ffbb05d85f7dc3</act:parent>
+  <act:parent type="new">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:id type="new">c17a62ed7ccd7708afc6ee29f7783e79</act:id>
   <act:type>PAYABLE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -10074,11 +10074,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">519d50149266a6b5e6ffbb05d85f7dc3</act:parent>
+  <act:parent type="new">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:id type="new">8dfa05094cc1864f6e70c5b10c1bde43</act:id>
   <act:type>PAYABLE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -10096,11 +10096,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">519d50149266a6b5e6ffbb05d85f7dc3</act:parent>
+  <act:parent type="new">519d50149266a6b5e6ffbb05d85f7dc3</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>06. Verbindlichkeiten gegenüber verbundenen Untenehmen</act:name>
-  <act:id type="guid">c0e507fe6c93db3fb2e93205c33d49db</act:id>
+  <act:id type="new">c0e507fe6c93db3fb2e93205c33d49db</act:id>
   <act:type>PAYABLE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -10121,11 +10121,11 @@
       <slot:value type="frame"/>
     </slot>
   </act:slots>
-  <act:parent type="guid">8755bf4081c942798c5ac5f34c5b1aac</act:parent>
+  <act:parent type="new">8755bf4081c942798c5ac5f34c5b1aac</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Verbindlichk.gegenüber verbundenen Unternehmen</act:name>
-  <act:id type="guid">b326baaf2f2f4605872301349800b078</act:id>
+  <act:id type="new">b326baaf2f2f4605872301349800b078</act:id>
   <act:type>PAYABLE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -10143,11 +10143,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">c0e507fe6c93db3fb2e93205c33d49db</act:parent>
+  <act:parent type="new">c0e507fe6c93db3fb2e93205c33d49db</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Verbindlichkeit. gg. verbundene UN (b.1 J)</act:name>
-  <act:id type="guid">a6b2750c0433b56eff8e7c64977e72ac</act:id>
+  <act:id type="new">a6b2750c0433b56eff8e7c64977e72ac</act:id>
   <act:type>PAYABLE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -10165,11 +10165,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">b326baaf2f2f4605872301349800b078</act:parent>
+  <act:parent type="new">b326baaf2f2f4605872301349800b078</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Verbindlichkeit. gg. verbundene UN (1-5 J)</act:name>
-  <act:id type="guid">185ab34bfe93153e311deb52053c4899</act:id>
+  <act:id type="new">185ab34bfe93153e311deb52053c4899</act:id>
   <act:type>PAYABLE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -10187,11 +10187,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">b326baaf2f2f4605872301349800b078</act:parent>
+  <act:parent type="new">b326baaf2f2f4605872301349800b078</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Verbindlichkeit. gg. verbundene UN (g.5 J)</act:name>
-  <act:id type="guid">02cc27e90047b66749dba9013c3b4252</act:id>
+  <act:id type="new">02cc27e90047b66749dba9013c3b4252</act:id>
   <act:type>PAYABLE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -10209,11 +10209,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">b326baaf2f2f4605872301349800b078</act:parent>
+  <act:parent type="new">b326baaf2f2f4605872301349800b078</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">f75dc0f9db3f601a8531922e22db5aa1</act:id>
+  <act:id type="new">f75dc0f9db3f601a8531922e22db5aa1</act:id>
   <act:type>PAYABLE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -10231,11 +10231,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">c0e507fe6c93db3fb2e93205c33d49db</act:parent>
+  <act:parent type="new">c0e507fe6c93db3fb2e93205c33d49db</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Verbindl.aus L+L gg. verbundenen UN b. 1J</act:name>
-  <act:id type="guid">46f44f739b59276631672e8dbf390e48</act:id>
+  <act:id type="new">46f44f739b59276631672e8dbf390e48</act:id>
   <act:type>PAYABLE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -10253,11 +10253,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">f75dc0f9db3f601a8531922e22db5aa1</act:parent>
+  <act:parent type="new">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>
-  <act:id type="guid">2f3c26ae40fc6259404004fa4a62496c</act:id>
+  <act:id type="new">2f3c26ae40fc6259404004fa4a62496c</act:id>
   <act:type>PAYABLE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -10275,11 +10275,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">f75dc0f9db3f601a8531922e22db5aa1</act:parent>
+  <act:parent type="new">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:id type="new">2dd4280721135b73a77b2988a5eab5db</act:id>
   <act:type>PAYABLE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -10297,11 +10297,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">f75dc0f9db3f601a8531922e22db5aa1</act:parent>
+  <act:parent type="new">f75dc0f9db3f601a8531922e22db5aa1</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>07. Verbindlichkeiten gegenüber Unternehmen, mit denen ein Beteiligungsverhältnis besteht</act:name>
-  <act:id type="guid">72f6fb081f9e61aa689f51a110c3458f</act:id>
+  <act:id type="new">72f6fb081f9e61aa689f51a110c3458f</act:id>
   <act:type>PAYABLE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -10322,11 +10322,11 @@
       <slot:value type="frame"/>
     </slot>
   </act:slots>
-  <act:parent type="guid">8755bf4081c942798c5ac5f34c5b1aac</act:parent>
+  <act:parent type="new">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:id type="new">2d40feca23be62c13faf71b69ce216a7</act:id>
   <act:type>PAYABLE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -10344,11 +10344,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">72f6fb081f9e61aa689f51a110c3458f</act:parent>
+  <act:parent type="new">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:id type="new">049ff8f520a2e830caed2344ecd12ef3</act:id>
   <act:type>PAYABLE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -10366,11 +10366,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">2d40feca23be62c13faf71b69ce216a7</act:parent>
+  <act:parent type="new">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:id type="new">dbe32dba00dc90ecd4eab677d4242a0a</act:id>
   <act:type>PAYABLE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -10388,11 +10388,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">2d40feca23be62c13faf71b69ce216a7</act:parent>
+  <act:parent type="new">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:id type="new">8ea637b2f274efb9d04dd9db6059f454</act:id>
   <act:type>PAYABLE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -10410,11 +10410,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">2d40feca23be62c13faf71b69ce216a7</act:parent>
+  <act:parent type="new">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:id type="new">5037c8cfdf9170c37c565d76c020c8d1</act:id>
   <act:type>PAYABLE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -10432,11 +10432,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">72f6fb081f9e61aa689f51a110c3458f</act:parent>
+  <act:parent type="new">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:id type="new">0ca159a7fb1e1278a91150198383ca56</act:id>
   <act:type>PAYABLE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -10454,11 +10454,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">5037c8cfdf9170c37c565d76c020c8d1</act:parent>
+  <act:parent type="new">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:id type="new">da912db17f7994462db196a6934c642f</act:id>
   <act:type>PAYABLE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -10476,11 +10476,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">5037c8cfdf9170c37c565d76c020c8d1</act:parent>
+  <act:parent type="new">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:id type="new">aae0ce1193cfa487e4f716b9dba8e104</act:id>
   <act:type>PAYABLE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -10498,11 +10498,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">5037c8cfdf9170c37c565d76c020c8d1</act:parent>
+  <act:parent type="new">5037c8cfdf9170c37c565d76c020c8d1</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>08. sonstige Verbindlichkeiten</act:name>
-  <act:id type="guid">3f6c684bfaa3d0fc8b94368847566df3</act:id>
+  <act:id type="new">3f6c684bfaa3d0fc8b94368847566df3</act:id>
   <act:type>PAYABLE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -10523,11 +10523,11 @@
       <slot:value type="frame"/>
     </slot>
   </act:slots>
-  <act:parent type="guid">8755bf4081c942798c5ac5f34c5b1aac</act:parent>
+  <act:parent type="new">8755bf4081c942798c5ac5f34c5b1aac</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Sonstige Verbindlichkeiten</act:name>
-  <act:id type="guid">ecd88b09ea57fbcb6c1371597d818f2c</act:id>
+  <act:id type="new">ecd88b09ea57fbcb6c1371597d818f2c</act:id>
   <act:type>PAYABLE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -10545,11 +10545,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">3f6c684bfaa3d0fc8b94368847566df3</act:parent>
+  <act:parent type="new">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:id type="new">74e160fe423d026a1e40f49c1267b03a</act:id>
   <act:type>PAYABLE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -10567,11 +10567,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">ecd88b09ea57fbcb6c1371597d818f2c</act:parent>
+  <act:parent type="new">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:id type="new">78f3f5c58155aef4dee7b7b3c20e564b</act:id>
   <act:type>PAYABLE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -10589,11 +10589,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">ecd88b09ea57fbcb6c1371597d818f2c</act:parent>
+  <act:parent type="new">ecd88b09ea57fbcb6c1371597d818f2c</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Sonstige Verbindlichkeiten (g. 5 J)</act:name>
-  <act:id type="guid">7486947e958ca0aaad2165caf3a63409</act:id>
+  <act:id type="new">7486947e958ca0aaad2165caf3a63409</act:id>
   <act:type>PAYABLE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -10611,11 +10611,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">ecd88b09ea57fbcb6c1371597d818f2c</act:parent>
+  <act:parent type="new">ecd88b09ea57fbcb6c1371597d818f2c</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <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:id type="new">d8096c61e103f7399bc4b89b9e296d74</act:id>
   <act:type>PAYABLE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -10633,11 +10633,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">ecd88b09ea57fbcb6c1371597d818f2c</act:parent>
+  <act:parent type="new">ecd88b09ea57fbcb6c1371597d818f2c</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Verbindlichkeiten gegenüber Gesellschaftern</act:name>
-  <act:id type="guid">3c6fad03081857dacd8a1b210903521b</act:id>
+  <act:id type="new">3c6fad03081857dacd8a1b210903521b</act:id>
   <act:type>PAYABLE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -10655,11 +10655,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">3f6c684bfaa3d0fc8b94368847566df3</act:parent>
+  <act:parent type="new">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:id type="new">52fcf38ee09a51320fd7510739329381</act:id>
   <act:type>PAYABLE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -10677,11 +10677,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">3c6fad03081857dacd8a1b210903521b</act:parent>
+  <act:parent type="new">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:id type="new">381d85d8f08da48b51da89a9f8fe374c</act:id>
   <act:type>PAYABLE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -10699,11 +10699,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">3c6fad03081857dacd8a1b210903521b</act:parent>
+  <act:parent type="new">3c6fad03081857dacd8a1b210903521b</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Verbindlichkeit.gg. Gesellschaftern g. 5 J</act:name>
-  <act:id type="guid">be0a3a594fb9945cc4ffdca22fcd2e58</act:id>
+  <act:id type="new">be0a3a594fb9945cc4ffdca22fcd2e58</act:id>
   <act:type>PAYABLE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -10721,11 +10721,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">3c6fad03081857dacd8a1b210903521b</act:parent>
+  <act:parent type="new">3c6fad03081857dacd8a1b210903521b</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Verbindlichkeiten gegenüber Gesellschaftern für offene Ausschüttungen</act:name>
-  <act:id type="guid">156c86a0302635048cc5fe68ac686eac</act:id>
+  <act:id type="new">156c86a0302635048cc5fe68ac686eac</act:id>
   <act:type>PAYABLE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -10743,11 +10743,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">3c6fad03081857dacd8a1b210903521b</act:parent>
+  <act:parent type="new">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:id type="new">421272e226ee21875f24c597c6857abf</act:id>
   <act:type>PAYABLE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -10765,11 +10765,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">3f6c684bfaa3d0fc8b94368847566df3</act:parent>
+  <act:parent type="new">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:id type="new">3d2868a89184a1ce85be852f78e19882</act:id>
   <act:type>PAYABLE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -10787,11 +10787,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">421272e226ee21875f24c597c6857abf</act:parent>
+  <act:parent type="new">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:id type="new">f4969a49be7f0208ea3861dbcb8cc4fa</act:id>
   <act:type>PAYABLE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -10809,11 +10809,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">421272e226ee21875f24c597c6857abf</act:parent>
+  <act:parent type="new">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:id type="new">44a957e1f40949df9f6c2c3fdf7be2c2</act:id>
   <act:type>PAYABLE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -10831,11 +10831,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">421272e226ee21875f24c597c6857abf</act:parent>
+  <act:parent type="new">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:id type="new">3b9d74efc7a3e88f81321be0efbe5863</act:id>
   <act:type>PAYABLE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -10853,11 +10853,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">3f6c684bfaa3d0fc8b94368847566df3</act:parent>
+  <act:parent type="new">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:id type="new">e52a22c8007b7f4785de0060514a8720</act:id>
   <act:type>PAYABLE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -10875,11 +10875,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">3b9d74efc7a3e88f81321be0efbe5863</act:parent>
+  <act:parent type="new">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:id type="new">6342940330bca762ebc6f8e83d6cb936</act:id>
   <act:type>PAYABLE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -10897,11 +10897,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">3b9d74efc7a3e88f81321be0efbe5863</act:parent>
+  <act:parent type="new">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:id type="new">ebf182d076a4b447f0c5f1bb2b566934</act:id>
   <act:type>PAYABLE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -10919,11 +10919,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">3b9d74efc7a3e88f81321be0efbe5863</act:parent>
+  <act:parent type="new">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:id type="new">040967754f9301f1256ae5b221fc765c</act:id>
   <act:type>PAYABLE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -10941,11 +10941,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">3f6c684bfaa3d0fc8b94368847566df3</act:parent>
+  <act:parent type="new">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:id type="new">e8bc089dc96dfa3d43f7532cbb9cf209</act:id>
   <act:type>PAYABLE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -10963,11 +10963,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">040967754f9301f1256ae5b221fc765c</act:parent>
+  <act:parent type="new">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:id type="new">05fb4d30864ba5f778c22165b5cc65e2</act:id>
   <act:type>PAYABLE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -10985,11 +10985,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">040967754f9301f1256ae5b221fc765c</act:parent>
+  <act:parent type="new">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:id type="new">d3c439cf5a19d1e6b4684a69531ba36d</act:id>
   <act:type>PAYABLE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -11007,11 +11007,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">040967754f9301f1256ae5b221fc765c</act:parent>
+  <act:parent type="new">040967754f9301f1256ae5b221fc765c</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Erhalten Kautionen</act:name>
-  <act:id type="guid">57a400aeb55463d303ce9dd7b76a9433</act:id>
+  <act:id type="new">57a400aeb55463d303ce9dd7b76a9433</act:id>
   <act:type>PAYABLE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -11029,11 +11029,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">3f6c684bfaa3d0fc8b94368847566df3</act:parent>
+  <act:parent type="new">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:id type="new">57f576bc1446660251c2fddca14b7634</act:id>
   <act:type>PAYABLE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -11051,11 +11051,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">57a400aeb55463d303ce9dd7b76a9433</act:parent>
+  <act:parent type="new">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:id type="new">5157c18456daaee9ea1896c9ce451791</act:id>
   <act:type>PAYABLE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -11073,11 +11073,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">57a400aeb55463d303ce9dd7b76a9433</act:parent>
+  <act:parent type="new">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:id type="new">b1f141619fe38fcfb1807704fd70815e</act:id>
   <act:type>PAYABLE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -11095,11 +11095,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">57a400aeb55463d303ce9dd7b76a9433</act:parent>
+  <act:parent type="new">57a400aeb55463d303ce9dd7b76a9433</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Darlehen</act:name>
-  <act:id type="guid">934e168b36770e076b9d2eeaad400912</act:id>
+  <act:id type="new">934e168b36770e076b9d2eeaad400912</act:id>
   <act:type>PAYABLE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -11117,11 +11117,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">3f6c684bfaa3d0fc8b94368847566df3</act:parent>
+  <act:parent type="new">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:id type="new">c8b15d58899a26fb0f5adcb9a638f463</act:id>
   <act:type>PAYABLE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -11139,11 +11139,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">934e168b36770e076b9d2eeaad400912</act:parent>
+  <act:parent type="new">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:id type="new">e6c9925fba68f48555d1096d6112f412</act:id>
   <act:type>PAYABLE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -11161,11 +11161,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">934e168b36770e076b9d2eeaad400912</act:parent>
+  <act:parent type="new">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:id type="new">ac4f4cbd1fd12506bc90a140716e584a</act:id>
   <act:type>PAYABLE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -11183,11 +11183,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">934e168b36770e076b9d2eeaad400912</act:parent>
+  <act:parent type="new">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:id type="new">d542fba3d1dd39fcdf4d5c721a6b43cd</act:id>
   <act:type>PAYABLE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -11205,11 +11205,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">934e168b36770e076b9d2eeaad400912</act:parent>
+  <act:parent type="new">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:id type="new">948b824b332b6b86f53a3b5dd6f56e3a</act:id>
   <act:type>PAYABLE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -11227,11 +11227,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">3f6c684bfaa3d0fc8b94368847566df3</act:parent>
+  <act:parent type="new">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:id type="new">bdeae88868dc39b0d847e5d065e92e60</act:id>
   <act:type>PAYABLE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -11249,11 +11249,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">3f6c684bfaa3d0fc8b94368847566df3</act:parent>
+  <act:parent type="new">3f6c684bfaa3d0fc8b94368847566df3</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Agenturwarenabrechnung</act:name>
-  <act:id type="guid">0cc79fd0ba31bd2fa0c9581e54592824</act:id>
+  <act:id type="new">0cc79fd0ba31bd2fa0c9581e54592824</act:id>
   <act:type>PAYABLE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -11271,11 +11271,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">3f6c684bfaa3d0fc8b94368847566df3</act:parent>
+  <act:parent type="new">3f6c684bfaa3d0fc8b94368847566df3</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Kreditkartenabrechnung</act:name>
-  <act:id type="guid">c8c1adfa13189c2897549a2148559e76</act:id>
+  <act:id type="new">c8c1adfa13189c2897549a2148559e76</act:id>
   <act:type>PAYABLE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -11293,11 +11293,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">3f6c684bfaa3d0fc8b94368847566df3</act:parent>
+  <act:parent type="new">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:id type="new">8c94b8b8878b348bc67e526b6d87375d</act:id>
   <act:type>PAYABLE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -11315,11 +11315,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">3f6c684bfaa3d0fc8b94368847566df3</act:parent>
+  <act:parent type="new">3f6c684bfaa3d0fc8b94368847566df3</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Sonstige Verrechnungskonten</act:name>
-  <act:id type="guid">ba655bf306e798662d1d3a9444a82dd0</act:id>
+  <act:id type="new">ba655bf306e798662d1d3a9444a82dd0</act:id>
   <act:type>PAYABLE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -11338,11 +11338,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">3f6c684bfaa3d0fc8b94368847566df3</act:parent>
+  <act:parent type="new">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:id type="new">8e9b4667238895174a65c97cccda007e</act:id>
   <act:type>PAYABLE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -11360,11 +11360,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">ba655bf306e798662d1d3a9444a82dd0</act:parent>
+  <act:parent type="new">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:id type="new">6bd083365b1e5c1cd1bd43b8f955cdf0</act:id>
   <act:type>PAYABLE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -11382,11 +11382,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">3f6c684bfaa3d0fc8b94368847566df3</act:parent>
+  <act:parent type="new">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:id type="new">f786a9f1a268ae3897c2956459a168eb</act:id>
   <act:type>PAYABLE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -11404,11 +11404,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">6bd083365b1e5c1cd1bd43b8f955cdf0</act:parent>
+  <act:parent type="new">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:id type="new">fb29c1cd46816d95433224a0e32da1e4</act:id>
   <act:type>PAYABLE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -11426,11 +11426,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">6bd083365b1e5c1cd1bd43b8f955cdf0</act:parent>
+  <act:parent type="new">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:id type="new">bdb9d5c4b48848675cbfcafa7d02da2b</act:id>
   <act:type>PAYABLE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -11448,11 +11448,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">6bd083365b1e5c1cd1bd43b8f955cdf0</act:parent>
+  <act:parent type="new">6bd083365b1e5c1cd1bd43b8f955cdf0</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Verbindlichkeiten aus Lohn und Gehalt</act:name>
-  <act:id type="guid">dfe419d26acef7e1ab26d3a8a8b7233e</act:id>
+  <act:id type="new">dfe419d26acef7e1ab26d3a8a8b7233e</act:id>
   <act:type>PAYABLE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -11470,11 +11470,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">3f6c684bfaa3d0fc8b94368847566df3</act:parent>
+  <act:parent type="new">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:id type="new">4b9346293f696a395e3bece98dcabac9</act:id>
   <act:type>PAYABLE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -11492,11 +11492,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">dfe419d26acef7e1ab26d3a8a8b7233e</act:parent>
+  <act:parent type="new">dfe419d26acef7e1ab26d3a8a8b7233e</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Verbindlichkeiten aus an das Finanzamt abzuführendem Bauabzugsbetrag</act:name>
-  <act:id type="guid">511112f3ac55f88ab568dfecd03d90fb</act:id>
+  <act:id type="new">511112f3ac55f88ab568dfecd03d90fb</act:id>
   <act:type>PAYABLE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -11514,11 +11514,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">dfe419d26acef7e1ab26d3a8a8b7233e</act:parent>
+  <act:parent type="new">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:id type="new">15b65af9d925bbb74245b9c78a5147be</act:id>
   <act:type>PAYABLE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -11536,11 +11536,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">3f6c684bfaa3d0fc8b94368847566df3</act:parent>
+  <act:parent type="new">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:id type="new">c105052eb7f8cb231479a5e34e363e5a</act:id>
   <act:type>PAYABLE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -11559,11 +11559,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">3f6c684bfaa3d0fc8b94368847566df3</act:parent>
+  <act:parent type="new">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:id type="new">c587254565269152a2fd99d936f1b1c5</act:id>
   <act:type>PAYABLE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -11581,11 +11581,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">c105052eb7f8cb231479a5e34e363e5a</act:parent>
+  <act:parent type="new">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:id type="new">e635b905bf0e5ef164ffce6b54277bfb</act:id>
   <act:type>PAYABLE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -11603,11 +11603,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">c105052eb7f8cb231479a5e34e363e5a</act:parent>
+  <act:parent type="new">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:id type="new">d09d10bcaa4d9c83d9a9d9104f9feecf</act:id>
   <act:type>PAYABLE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -11625,11 +11625,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">c105052eb7f8cb231479a5e34e363e5a</act:parent>
+  <act:parent type="new">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:id type="new">53d93c2641b874bfeba7f284479fc486</act:id>
   <act:type>PAYABLE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -11648,11 +11648,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">3f6c684bfaa3d0fc8b94368847566df3</act:parent>
+  <act:parent type="new">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:id type="new">3f77e9140f7ff39061e3b050e41eb2ec</act:id>
   <act:type>PAYABLE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -11670,11 +11670,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">3f6c684bfaa3d0fc8b94368847566df3</act:parent>
+  <act:parent type="new">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:id type="new">34fc3612b13809ba551d2e11b0f5dad2</act:id>
   <act:type>PAYABLE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -11693,11 +11693,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">3f6c684bfaa3d0fc8b94368847566df3</act:parent>
+  <act:parent type="new">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:id type="new">6af86240ddd6307f14cb704d52cb4afd</act:id>
   <act:type>PAYABLE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -11715,11 +11715,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">34fc3612b13809ba551d2e11b0f5dad2</act:parent>
+  <act:parent type="new">34fc3612b13809ba551d2e11b0f5dad2</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Verbindlichk. Vermögensbildung (1-5 J)</act:name>
-  <act:id type="guid">e3d893eba2e242ef3aa418d8226f2805</act:id>
+  <act:id type="new">e3d893eba2e242ef3aa418d8226f2805</act:id>
   <act:type>PAYABLE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -11737,11 +11737,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">34fc3612b13809ba551d2e11b0f5dad2</act:parent>
+  <act:parent type="new">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:id type="new">433b7acee76ed8c3a71d2d65f6b5d768</act:id>
   <act:type>PAYABLE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -11759,11 +11759,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">34fc3612b13809ba551d2e11b0f5dad2</act:parent>
+  <act:parent type="new">34fc3612b13809ba551d2e11b0f5dad2</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>09. Lohn- und Gehaltsverrechnungskonto</act:name>
-  <act:id type="guid">dcc9df0c20ead56ac1dc766fd4aaf6b1</act:id>
+  <act:id type="new">dcc9df0c20ead56ac1dc766fd4aaf6b1</act:id>
   <act:type>PAYABLE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -11781,11 +11781,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">8755bf4081c942798c5ac5f34c5b1aac</act:parent>
+  <act:parent type="new">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:id type="new">db0fce38f062541db4f23a2c7bfeac22</act:id>
   <act:type>PAYABLE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -11804,11 +11804,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">dcc9df0c20ead56ac1dc766fd4aaf6b1</act:parent>
+  <act:parent type="new">dcc9df0c20ead56ac1dc766fd4aaf6b1</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>10. Umsatzsteuer</act:name>
-  <act:id type="guid">a4ca09669a36f58cc3081d5ecff9cdb6</act:id>
+  <act:id type="new">a4ca09669a36f58cc3081d5ecff9cdb6</act:id>
   <act:type>PAYABLE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -11826,11 +11826,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">8755bf4081c942798c5ac5f34c5b1aac</act:parent>
+  <act:parent type="new">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:id type="new">c76f946f844d0afc674013ca97731f3a</act:id>
   <act:type>PAYABLE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -11853,11 +11853,11 @@
       <slot:value type="frame"/>
     </slot>
   </act:slots>
-  <act:parent type="guid">a4ca09669a36f58cc3081d5ecff9cdb6</act:parent>
+  <act:parent type="new">a4ca09669a36f58cc3081d5ecff9cdb6</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Umsatzsteuer aus innergemeinschaftlichem Erwerb</act:name>
-  <act:id type="guid">e726cf1027d9589c65f0681a73fbc8c8</act:id>
+  <act:id type="new">e726cf1027d9589c65f0681a73fbc8c8</act:id>
   <act:type>PAYABLE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -11876,11 +11876,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">a4ca09669a36f58cc3081d5ecff9cdb6</act:parent>
+  <act:parent type="new">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:id type="new">a17ba6e2ea6c5860cec8ab134fc1b7e4</act:id>
   <act:type>PAYABLE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -11898,11 +11898,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">e726cf1027d9589c65f0681a73fbc8c8</act:parent>
+  <act:parent type="new">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:id type="new">ea57995749ee6b3af394f62ff181e502</act:id>
   <act:type>PAYABLE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -11925,11 +11925,11 @@
       <slot:value type="frame"/>
     </slot>
   </act:slots>
-  <act:parent type="guid">a4ca09669a36f58cc3081d5ecff9cdb6</act:parent>
+  <act:parent type="new">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:id type="new">1ac3610bf6825ca16c1dd555cb44940d</act:id>
   <act:type>PAYABLE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -11947,11 +11947,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">a4ca09669a36f58cc3081d5ecff9cdb6</act:parent>
+  <act:parent type="new">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:id type="new">4a390f95f31f6c2799b0868ea61b0571</act:id>
   <act:type>PAYABLE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -11969,11 +11969,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">1ac3610bf6825ca16c1dd555cb44940d</act:parent>
+  <act:parent type="new">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:id type="new">edc1d6c73ae5b82d21fa87ec5ffd96a7</act:id>
   <act:type>PAYABLE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -11991,11 +11991,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">a4ca09669a36f58cc3081d5ecff9cdb6</act:parent>
+  <act:parent type="new">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:id type="new">cb006e38c871c34faeb5164e7662ede0</act:id>
   <act:type>PAYABLE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -12013,11 +12013,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">a4ca09669a36f58cc3081d5ecff9cdb6</act:parent>
+  <act:parent type="new">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:id type="new">cbbc566c6cbe89d0c0e00681db1e3da4</act:id>
   <act:type>PAYABLE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -12035,11 +12035,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">cb006e38c871c34faeb5164e7662ede0</act:parent>
+  <act:parent type="new">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:id type="new">98828285aa78b084da26b62acc4880d4</act:id>
   <act:type>PAYABLE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -12057,11 +12057,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">cb006e38c871c34faeb5164e7662ede0</act:parent>
+  <act:parent type="new">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:id type="new">6f91728564f5efceef7ed4a7188c698f</act:id>
   <act:type>PAYABLE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -12079,11 +12079,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">98828285aa78b084da26b62acc4880d4</act:parent>
+  <act:parent type="new">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:id type="new">8198644d9fb9d0f780cee1f2f5de7b26</act:id>
   <act:type>PAYABLE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -12101,11 +12101,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">cb006e38c871c34faeb5164e7662ede0</act:parent>
+  <act:parent type="new">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:id type="new">39ff80036df801b30b3364fcb6cc7e18</act:id>
   <act:type>PAYABLE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -12123,11 +12123,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">cb006e38c871c34faeb5164e7662ede0</act:parent>
+  <act:parent type="new">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:id type="new">16bc4b8c90d252be6193c6ec706d277a</act:id>
   <act:type>PAYABLE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -12145,11 +12145,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">cb006e38c871c34faeb5164e7662ede0</act:parent>
+  <act:parent type="new">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:id type="new">2e4a7740b8819739a88a6c02ecbe319e</act:id>
   <act:type>PAYABLE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -12167,11 +12167,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">cb006e38c871c34faeb5164e7662ede0</act:parent>
+  <act:parent type="new">cb006e38c871c34faeb5164e7662ede0</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Umsatzsteuervorauszahlungen</act:name>
-  <act:id type="guid">b0b8449ed3962e5c8932ad6ca1e29792</act:id>
+  <act:id type="new">b0b8449ed3962e5c8932ad6ca1e29792</act:id>
   <act:type>PAYABLE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -12190,11 +12190,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">a4ca09669a36f58cc3081d5ecff9cdb6</act:parent>
+  <act:parent type="new">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:id type="new">514276e874955b4f32008c078d0085d9</act:id>
   <act:type>PAYABLE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -12212,11 +12212,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">b0b8449ed3962e5c8932ad6ca1e29792</act:parent>
+  <act:parent type="new">b0b8449ed3962e5c8932ad6ca1e29792</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Nachsteuer</act:name>
-  <act:id type="guid">f63ecbc200758bbe0927caf1813b409e</act:id>
+  <act:id type="new">f63ecbc200758bbe0927caf1813b409e</act:id>
   <act:type>PAYABLE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -12248,11 +12248,11 @@
       </slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">b0b8449ed3962e5c8932ad6ca1e29792</act:parent>
+  <act:parent type="new">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:id type="new">6dc1d68bf6a196c6b51e5f5e3d50de3d</act:id>
   <act:type>PAYABLE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -12271,11 +12271,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">b0b8449ed3962e5c8932ad6ca1e29792</act:parent>
+  <act:parent type="new">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:id type="new">a4071b167e1efe11d256feaeadaf424b</act:id>
   <act:type>PAYABLE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -12293,11 +12293,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">b0b8449ed3962e5c8932ad6ca1e29792</act:parent>
+  <act:parent type="new">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:id type="new">6cf2599b1f60ced718c520f313ee100b</act:id>
   <act:type>PAYABLE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -12315,11 +12315,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">b0b8449ed3962e5c8932ad6ca1e29792</act:parent>
+  <act:parent type="new">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:id type="new">a2046307bda04804b5e6277e01baef5a</act:id>
   <act:type>PAYABLE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -12337,11 +12337,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">6cf2599b1f60ced718c520f313ee100b</act:parent>
+  <act:parent type="new">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:id type="new">32b9678b389940f682903a025aaa11e9</act:id>
   <act:type>PAYABLE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -12360,11 +12360,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">b0b8449ed3962e5c8932ad6ca1e29792</act:parent>
+  <act:parent type="new">b0b8449ed3962e5c8932ad6ca1e29792</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Umsatzsteuer laufendes Jahr</act:name>
-  <act:id type="guid">cc58dab474a61b30c313cd1cd8ec90c2</act:id>
+  <act:id type="new">cc58dab474a61b30c313cd1cd8ec90c2</act:id>
   <act:type>PAYABLE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -12382,11 +12382,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">a4ca09669a36f58cc3081d5ecff9cdb6</act:parent>
+  <act:parent type="new">a4ca09669a36f58cc3081d5ecff9cdb6</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Umsatzsteuer Vorjahr</act:name>
-  <act:id type="guid">3cb0b6a8d40653514a59fa65b0abec5b</act:id>
+  <act:id type="new">3cb0b6a8d40653514a59fa65b0abec5b</act:id>
   <act:type>PAYABLE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -12404,11 +12404,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">a4ca09669a36f58cc3081d5ecff9cdb6</act:parent>
+  <act:parent type="new">a4ca09669a36f58cc3081d5ecff9cdb6</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Umsatzsteuer frühere Jahre</act:name>
-  <act:id type="guid">5a7146d370eb3f3132e876da3b8f000f</act:id>
+  <act:id type="new">5a7146d370eb3f3132e876da3b8f000f</act:id>
   <act:type>PAYABLE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -12426,11 +12426,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">a4ca09669a36f58cc3081d5ecff9cdb6</act:parent>
+  <act:parent type="new">a4ca09669a36f58cc3081d5ecff9cdb6</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Aufgeschobene Einfuhr-Umsatzsteuer</act:name>
-  <act:id type="guid">67f4a46ec27ab741ee919bf6abf6c2f2</act:id>
+  <act:id type="new">67f4a46ec27ab741ee919bf6abf6c2f2</act:id>
   <act:type>PAYABLE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -12448,11 +12448,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">a4ca09669a36f58cc3081d5ecff9cdb6</act:parent>
+  <act:parent type="new">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:id type="new">b05509ddda11646cabd5c0aca95a183d</act:id>
   <act:type>PAYABLE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -12484,11 +12484,11 @@
       </slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">a4ca09669a36f58cc3081d5ecff9cdb6</act:parent>
+  <act:parent type="new">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:id type="new">8a9ad6b49648d5e0627601f031c094b9</act:id>
   <act:type>PAYABLE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -12506,11 +12506,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">a4ca09669a36f58cc3081d5ecff9cdb6</act:parent>
+  <act:parent type="new">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:id type="new">ca4f3be70076340cc2702f8863077d48</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -12531,11 +12531,11 @@
       <slot:value type="frame"/>
     </slot>
   </act:slots>
-  <act:parent type="guid">67e3afb8f6e39be571749da7aa113b2e</act:parent>
+  <act:parent type="new">67e3afb8f6e39be571749da7aa113b2e</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Passive Rechnungsabgrenzung</act:name>
-  <act:id type="guid">52d5cfa2b900633443c2fde2773aa09a</act:id>
+  <act:id type="new">52d5cfa2b900633443c2fde2773aa09a</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -12553,11 +12553,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">ca4f3be70076340cc2702f8863077d48</act:parent>
+  <act:parent type="new">ca4f3be70076340cc2702f8863077d48</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Abgrenzungen zur unterjährigen Kostenverrechnung für BWA</act:name>
-  <act:id type="guid">4121067de11cd1fc1254f618245835d5</act:id>
+  <act:id type="new">4121067de11cd1fc1254f618245835d5</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -12575,11 +12575,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">ca4f3be70076340cc2702f8863077d48</act:parent>
+  <act:parent type="new">ca4f3be70076340cc2702f8863077d48</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>01. Betriebliche Erträge</act:name>
-  <act:id type="guid">ef9980b6277cc8f46bc1b1411ea65c87</act:id>
+  <act:id type="new">ef9980b6277cc8f46bc1b1411ea65c87</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -12607,7 +12607,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>a) Umsatzerlöse</act:name>
-  <act:id type="guid">0be35cece133442ae9f967be1626bc57</act:id>
+  <act:id type="new">0be35cece133442ae9f967be1626bc57</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -12624,11 +12624,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">ef9980b6277cc8f46bc1b1411ea65c87</act:parent>
+  <act:parent type="new">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:id type="new">3d14d5d5d3001e01974df06bf3752d3a</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -12645,11 +12645,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">0be35cece133442ae9f967be1626bc57</act:parent>
+  <act:parent type="new">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:id type="new">a8a9c837a1002da5376d6d42e0032573</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -12681,11 +12681,11 @@
       </slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">3d14d5d5d3001e01974df06bf3752d3a</act:parent>
+  <act:parent type="new">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:id type="new">c1b6b1979a062dec8927074ec4998957</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -12703,11 +12703,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">3d14d5d5d3001e01974df06bf3752d3a</act:parent>
+  <act:parent type="new">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:id type="new">c5c101e72cf95f40abdf0f511675f54e</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -12739,11 +12739,11 @@
       </slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">3d14d5d5d3001e01974df06bf3752d3a</act:parent>
+  <act:parent type="new">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:id type="new">498dcac4132faa3052bfb2af19a7b6fa</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -12775,11 +12775,11 @@
       </slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">3d14d5d5d3001e01974df06bf3752d3a</act:parent>
+  <act:parent type="new">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:id type="new">17fb01aec55ddc4c737783ea99564e66</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -12811,11 +12811,11 @@
       </slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">3d14d5d5d3001e01974df06bf3752d3a</act:parent>
+  <act:parent type="new">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:id type="new">3fbfe6ca63fb3201f17299d6e1d86d80</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -12847,11 +12847,11 @@
       </slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">3d14d5d5d3001e01974df06bf3752d3a</act:parent>
+  <act:parent type="new">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:id type="new">aa28275b5bee54722d7cbe9d02a9781f</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -12883,11 +12883,11 @@
       </slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">3d14d5d5d3001e01974df06bf3752d3a</act:parent>
+  <act:parent type="new">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:id type="new">5577d4805c75e241bf0df3d2cb97924b</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -12919,11 +12919,11 @@
       </slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">3d14d5d5d3001e01974df06bf3752d3a</act:parent>
+  <act:parent type="new">3d14d5d5d3001e01974df06bf3752d3a</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Umsatzerlöse</act:name>
-  <act:id type="guid">79add6611187c285821d29f9ec968478</act:id>
+  <act:id type="new">79add6611187c285821d29f9ec968478</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -12942,11 +12942,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">0be35cece133442ae9f967be1626bc57</act:parent>
+  <act:parent type="new">0be35cece133442ae9f967be1626bc57</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Erlöse die mit den Durchschnittssätzen des § 24 UStG versteuert werden</act:name>
-  <act:id type="guid">d458b83b14466d59de3db27b48ab7182</act:id>
+  <act:id type="new">d458b83b14466d59de3db27b48ab7182</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -12978,11 +12978,11 @@
       </slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">0be35cece133442ae9f967be1626bc57</act:parent>
+  <act:parent type="new">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:id type="new">4620b03acccf52c62cbb7367c5c5db5b</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -13001,11 +13001,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">0be35cece133442ae9f967be1626bc57</act:parent>
+  <act:parent type="new">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:id type="new">435c18fffaa5d002930d05c4f6fb3594</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -13023,11 +13023,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">0be35cece133442ae9f967be1626bc57</act:parent>
+  <act:parent type="new">0be35cece133442ae9f967be1626bc57</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Erlöse</act:name>
-  <act:id type="guid">d6f71f8e7301d820ab72703d4ba65323</act:id>
+  <act:id type="new">d6f71f8e7301d820ab72703d4ba65323</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -13045,11 +13045,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">0be35cece133442ae9f967be1626bc57</act:parent>
+  <act:parent type="new">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:id type="new">3a5a605a3cb5bf051ef505995a1032b3</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -13081,11 +13081,11 @@
       </slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">0be35cece133442ae9f967be1626bc57</act:parent>
+  <act:parent type="new">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:id type="new">fa4978d47e6130030972292aceb1a9e3</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -13117,11 +13117,11 @@
       </slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">0be35cece133442ae9f967be1626bc57</act:parent>
+  <act:parent type="new">0be35cece133442ae9f967be1626bc57</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Erlöse aus im Inland steuerpflichtigen EG Lieferungen 16% USt</act:name>
-  <act:id type="guid">7fb425afaf83ab27a04c4665b18f3498</act:id>
+  <act:id type="new">7fb425afaf83ab27a04c4665b18f3498</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -13153,11 +13153,11 @@
       </slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">0be35cece133442ae9f967be1626bc57</act:parent>
+  <act:parent type="new">0be35cece133442ae9f967be1626bc57</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Erlöse aus im anderen EG-Land steuerpflichtigen Lieferungen</act:name>
-  <act:id type="guid">baa97706a92a388670d4b65554feb84a</act:id>
+  <act:id type="new">baa97706a92a388670d4b65554feb84a</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -13175,11 +13175,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">0be35cece133442ae9f967be1626bc57</act:parent>
+  <act:parent type="new">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:id type="new">36b8db0579cb00c7b10e0fb28966aa57</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -13211,11 +13211,11 @@
       </slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">0be35cece133442ae9f967be1626bc57</act:parent>
+  <act:parent type="new">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:id type="new">4c992cba06b58574f792cdb344832907</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -13247,11 +13247,11 @@
       </slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">0be35cece133442ae9f967be1626bc57</act:parent>
+  <act:parent type="new">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:id type="new">25880006980f672779fff77aac0b49d3</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -13283,11 +13283,11 @@
       </slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">0be35cece133442ae9f967be1626bc57</act:parent>
+  <act:parent type="new">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:id type="new">ece894d93ba331ecafc6e4084b83ebe1</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -13323,11 +13323,11 @@
       </slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">0be35cece133442ae9f967be1626bc57</act:parent>
+  <act:parent type="new">0be35cece133442ae9f967be1626bc57</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Provisionserlöse</act:name>
-  <act:id type="guid">4cc96976e01bee25735c73178ffdea87</act:id>
+  <act:id type="new">4cc96976e01bee25735c73178ffdea87</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -13346,11 +13346,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">0be35cece133442ae9f967be1626bc57</act:parent>
+  <act:parent type="new">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:id type="new">a829326489ce9ca31eeb1b4455261442</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -13368,11 +13368,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">4cc96976e01bee25735c73178ffdea87</act:parent>
+  <act:parent type="new">4cc96976e01bee25735c73178ffdea87</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Provisionserlöse, steuerfrei § 4 Nr.5</act:name>
-  <act:id type="guid">d3801c0ca8cc4f691ce84e5bd50a2a57</act:id>
+  <act:id type="new">d3801c0ca8cc4f691ce84e5bd50a2a57</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -13390,11 +13390,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">4cc96976e01bee25735c73178ffdea87</act:parent>
+  <act:parent type="new">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:id type="new">a5db0ce8416525dd0bfbcb2ef4fcd88a</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -13416,11 +13416,11 @@
       <slot:value type="integer">1</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">4cc96976e01bee25735c73178ffdea87</act:parent>
+  <act:parent type="new">4cc96976e01bee25735c73178ffdea87</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Provisionserlöse 16% USt</act:name>
-  <act:id type="guid">75cf3712ed8f53436100fa010b13988a</act:id>
+  <act:id type="new">75cf3712ed8f53436100fa010b13988a</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -13442,11 +13442,11 @@
       <slot:value type="integer">1</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">4cc96976e01bee25735c73178ffdea87</act:parent>
+  <act:parent type="new">4cc96976e01bee25735c73178ffdea87</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Erlöse Abfallverwertung</act:name>
-  <act:id type="guid">848635d39fccb98111217947eca94efe</act:id>
+  <act:id type="new">848635d39fccb98111217947eca94efe</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -13464,11 +13464,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">0be35cece133442ae9f967be1626bc57</act:parent>
+  <act:parent type="new">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:id type="new">546b3f2dd03327db5f0c546f0d360c90</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -13486,11 +13486,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">0be35cece133442ae9f967be1626bc57</act:parent>
+  <act:parent type="new">0be35cece133442ae9f967be1626bc57</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>b) Statistische Konten EÜR Umsatzerlöse</act:name>
-  <act:id type="guid">8975598d0c5f97dc274c22fd4dfa9955</act:id>
+  <act:id type="new">8975598d0c5f97dc274c22fd4dfa9955</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -13507,11 +13507,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">ef9980b6277cc8f46bc1b1411ea65c87</act:parent>
+  <act:parent type="new">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:id type="new">05c0903886ffeacba192f17e5bb7da11</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -13529,11 +13529,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">8975598d0c5f97dc274c22fd4dfa9955</act:parent>
+  <act:parent type="new">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:id type="new">d947b451ff8ab5132c5dd7815536ac85</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -13551,11 +13551,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">8975598d0c5f97dc274c22fd4dfa9955</act:parent>
+  <act:parent type="new">8975598d0c5f97dc274c22fd4dfa9955</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Statistisches Konto Erlöse steuerfrei und nicht steuerbar (EÜR)</act:name>
-  <act:id type="guid">f6e5bf2027b41a2dcd697c2e369ac1c4</act:id>
+  <act:id type="new">f6e5bf2027b41a2dcd697c2e369ac1c4</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -13573,11 +13573,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">8975598d0c5f97dc274c22fd4dfa9955</act:parent>
+  <act:parent type="new">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:id type="new">1a70fc85255b522855c2c86ea8068d3f</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -13595,11 +13595,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">8975598d0c5f97dc274c22fd4dfa9955</act:parent>
+  <act:parent type="new">8975598d0c5f97dc274c22fd4dfa9955</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Unentgeltliche Wertabgaben</act:name>
-  <act:id type="guid">ce8895363d9f2d01b9f4f733ab7b02db</act:id>
+  <act:id type="new">ce8895363d9f2d01b9f4f733ab7b02db</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -13617,11 +13617,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">ef9980b6277cc8f46bc1b1411ea65c87</act:parent>
+  <act:parent type="new">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:id type="new">5e17a2ac2a71b92204f516b09482b788</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -13639,11 +13639,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">ce8895363d9f2d01b9f4f733ab7b02db</act:parent>
+  <act:parent type="new">ce8895363d9f2d01b9f4f733ab7b02db</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Entnahme Unternehmer (Waren) 7% USt</act:name>
-  <act:id type="guid">9f62f9a3e317ed9b9024b350e6744e54</act:id>
+  <act:id type="new">9f62f9a3e317ed9b9024b350e6744e54</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -13661,11 +13661,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">ce8895363d9f2d01b9f4f733ab7b02db</act:parent>
+  <act:parent type="new">ce8895363d9f2d01b9f4f733ab7b02db</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Entnahme Unternehmer (Waren) ohne USt</act:name>
-  <act:id type="guid">de10cbb82ead4b82d9df3bb48985828a</act:id>
+  <act:id type="new">de10cbb82ead4b82d9df3bb48985828a</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -13683,11 +13683,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">ce8895363d9f2d01b9f4f733ab7b02db</act:parent>
+  <act:parent type="new">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:id type="new">2fdff321a5595354194ae1add2bd02f9</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -13705,11 +13705,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">ce8895363d9f2d01b9f4f733ab7b02db</act:parent>
+  <act:parent type="new">ce8895363d9f2d01b9f4f733ab7b02db</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Verwendung von Gegenständen 7% USt</act:name>
-  <act:id type="guid">7891b48895062a389e542d794a075ca6</act:id>
+  <act:id type="new">7891b48895062a389e542d794a075ca6</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -13727,11 +13727,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">ce8895363d9f2d01b9f4f733ab7b02db</act:parent>
+  <act:parent type="new">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:id type="new">bd516cfd4e94f5a1026e3877866af74d</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -13750,11 +13750,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">ce8895363d9f2d01b9f4f733ab7b02db</act:parent>
+  <act:parent type="new">ce8895363d9f2d01b9f4f733ab7b02db</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Verwendung von Gegenständen 16% USt</act:name>
-  <act:id type="guid">c16b376270a42bcd3c4b8fa86e70c45c</act:id>
+  <act:id type="new">c16b376270a42bcd3c4b8fa86e70c45c</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -13772,11 +13772,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">ce8895363d9f2d01b9f4f733ab7b02db</act:parent>
+  <act:parent type="new">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:id type="new">71940396e45e4c1bc5db557523157e89</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -13794,11 +13794,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">ce8895363d9f2d01b9f4f733ab7b02db</act:parent>
+  <act:parent type="new">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:id type="new">5799fccd3eff0f1f5dd8588869968cae</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -13816,11 +13816,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">ce8895363d9f2d01b9f4f733ab7b02db</act:parent>
+  <act:parent type="new">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:id type="new">70bae5bb9c753637aa2e50feb0b87e4f</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -13838,11 +13838,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">ce8895363d9f2d01b9f4f733ab7b02db</act:parent>
+  <act:parent type="new">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:id type="new">7398b503c74d5c33e23762129a38af36</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -13860,11 +13860,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">ce8895363d9f2d01b9f4f733ab7b02db</act:parent>
+  <act:parent type="new">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:id type="new">a6d29473689f19e6f02a7995a5851f5b</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -13882,11 +13882,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">ce8895363d9f2d01b9f4f733ab7b02db</act:parent>
+  <act:parent type="new">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:id type="new">d00bb1378d73ceeab04a28b5b5711e56</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -13904,11 +13904,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">ce8895363d9f2d01b9f4f733ab7b02db</act:parent>
+  <act:parent type="new">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:id type="new">e26569190500c1ae8c2298a0084467c1</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -13926,11 +13926,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">ce8895363d9f2d01b9f4f733ab7b02db</act:parent>
+  <act:parent type="new">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:id type="new">6e9c8acc1279162df6ec22cbc7a65ade</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -13948,11 +13948,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">ce8895363d9f2d01b9f4f733ab7b02db</act:parent>
+  <act:parent type="new">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:id type="new">bc39aeb36e4a887ed5251b4a449204b4</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -13970,11 +13970,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">ce8895363d9f2d01b9f4f733ab7b02db</act:parent>
+  <act:parent type="new">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:id type="new">d5c6c3314cdb127c2197d2c2cd40e9f0</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -13992,11 +13992,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">ce8895363d9f2d01b9f4f733ab7b02db</act:parent>
+  <act:parent type="new">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:id type="new">5dba82f47042a3f411d699cbc0fe0ccc</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -14015,11 +14015,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">ef9980b6277cc8f46bc1b1411ea65c87</act:parent>
+  <act:parent type="new">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:id type="new">c7edd8fb9cddc27408d0b8de058bc8e3</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -14037,11 +14037,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">ef9980b6277cc8f46bc1b1411ea65c87</act:parent>
+  <act:parent type="new">ef9980b6277cc8f46bc1b1411ea65c87</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Erlösschmälerungen</act:name>
-  <act:id type="guid">2210f6850f7a649cf982df696a48e4b7</act:id>
+  <act:id type="new">2210f6850f7a649cf982df696a48e4b7</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -14059,11 +14059,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">ef9980b6277cc8f46bc1b1411ea65c87</act:parent>
+  <act:parent type="new">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:id type="new">d5fbe2437313002bb19243c3fd6791a8</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -14081,11 +14081,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">2210f6850f7a649cf982df696a48e4b7</act:parent>
+  <act:parent type="new">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:id type="new">c2c04e61aa57872b31eb32d7b1954aaf</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -14103,11 +14103,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">2210f6850f7a649cf982df696a48e4b7</act:parent>
+  <act:parent type="new">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:id type="new">0fe3dac857bf4c0cf4b41f706940f914</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -14125,11 +14125,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">2210f6850f7a649cf982df696a48e4b7</act:parent>
+  <act:parent type="new">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:id type="new">5256f689fdef0374e666efe665d21ed1</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -14147,11 +14147,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">2210f6850f7a649cf982df696a48e4b7</act:parent>
+  <act:parent type="new">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:id type="new">c82abc5f3a57deecb2776fb69f483334</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -14169,11 +14169,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">2210f6850f7a649cf982df696a48e4b7</act:parent>
+  <act:parent type="new">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:id type="new">eafc4576e0d2d210cfa2a2243b10d36d</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -14191,11 +14191,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">2210f6850f7a649cf982df696a48e4b7</act:parent>
+  <act:parent type="new">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:id type="new">6e658cf77cdfd60c9a6b3c14f929f225</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -14213,11 +14213,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">2210f6850f7a649cf982df696a48e4b7</act:parent>
+  <act:parent type="new">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:id type="new">bb637a5e8d5eb868bb2ba8ac18ea509b</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -14235,11 +14235,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">2210f6850f7a649cf982df696a48e4b7</act:parent>
+  <act:parent type="new">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:id type="new">4ab6afbf7ce3c5c37b0c6b8119901a8c</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -14257,11 +14257,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">2210f6850f7a649cf982df696a48e4b7</act:parent>
+  <act:parent type="new">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:id type="new">78a7077f18097128c7bb47de791eb097</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -14279,11 +14279,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">4ab6afbf7ce3c5c37b0c6b8119901a8c</act:parent>
+  <act:parent type="new">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:id type="new">94bb4c07d09e97b8af1d1a59fb6cfe3d</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -14301,11 +14301,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">4ab6afbf7ce3c5c37b0c6b8119901a8c</act:parent>
+  <act:parent type="new">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:id type="new">e9d326df0db8487c535eaa4c76c57b3e</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -14323,11 +14323,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">2210f6850f7a649cf982df696a48e4b7</act:parent>
+  <act:parent type="new">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:id type="new">86ff94ad457efb8cffa3d272da01dad8</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -14345,11 +14345,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">e9d326df0db8487c535eaa4c76c57b3e</act:parent>
+  <act:parent type="new">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:id type="new">3a203c3df13417fcca5fb6533b4df55e</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -14367,11 +14367,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">e9d326df0db8487c535eaa4c76c57b3e</act:parent>
+  <act:parent type="new">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:id type="new">9bf908bfc78429d448d917b0f9f433dd</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -14389,11 +14389,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">2210f6850f7a649cf982df696a48e4b7</act:parent>
+  <act:parent type="new">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:id type="new">c3b19bf596ed3f327e1e107d71a5cd54</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -14411,11 +14411,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">9bf908bfc78429d448d917b0f9f433dd</act:parent>
+  <act:parent type="new">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:id type="new">da92ba1f3e5569c97f3659e85ea96724</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -14433,11 +14433,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">9bf908bfc78429d448d917b0f9f433dd</act:parent>
+  <act:parent type="new">9bf908bfc78429d448d917b0f9f433dd</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>02. Erhöhung oder Verminderung des Bestandes an fertigen und unfertigen Erzeugnissen</act:name>
-  <act:id type="guid">1e39012da3dcba7d9581752aa72fdac3</act:id>
+  <act:id type="new">1e39012da3dcba7d9581752aa72fdac3</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -14461,7 +14461,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Bestandsveränderungen fertige Erzeugnisse</act:name>
-  <act:id type="guid">b1ad2ffc925db4f65856dbecf18225c8</act:id>
+  <act:id type="new">b1ad2ffc925db4f65856dbecf18225c8</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -14479,11 +14479,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">1e39012da3dcba7d9581752aa72fdac3</act:parent>
+  <act:parent type="new">1e39012da3dcba7d9581752aa72fdac3</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Bestandsveränd.unfertige Erzeugnisse</act:name>
-  <act:id type="guid">2267eb74f0a261061862c5d08cdb604c</act:id>
+  <act:id type="new">2267eb74f0a261061862c5d08cdb604c</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -14501,11 +14501,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">1e39012da3dcba7d9581752aa72fdac3</act:parent>
+  <act:parent type="new">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:id type="new">79e3d78bb13ba1af5196e1a04bdeae0a</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -14523,11 +14523,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">1e39012da3dcba7d9581752aa72fdac3</act:parent>
+  <act:parent type="new">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:id type="new">70d87d98566e919692568add053ab7dd</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -14545,11 +14545,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">1e39012da3dcba7d9581752aa72fdac3</act:parent>
+  <act:parent type="new">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:id type="new">8f7266a6409fe57c0b87e1a5577c606b</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -14567,11 +14567,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">1e39012da3dcba7d9581752aa72fdac3</act:parent>
+  <act:parent type="new">1e39012da3dcba7d9581752aa72fdac3</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>03. Andere aktivierte Eigenleistungen</act:name>
-  <act:id type="guid">65a4c9e673990503afd7bd9e0f005db7</act:id>
+  <act:id type="new">65a4c9e673990503afd7bd9e0f005db7</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -14595,7 +14595,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Andere aktivierte Eigenleistungen</act:name>
-  <act:id type="guid">1a707feefe45bd562eb86541cdf7bf58</act:id>
+  <act:id type="new">1a707feefe45bd562eb86541cdf7bf58</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -14613,11 +14613,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">65a4c9e673990503afd7bd9e0f005db7</act:parent>
+  <act:parent type="new">65a4c9e673990503afd7bd9e0f005db7</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>04. Sonstige betriebliche Erträge</act:name>
-  <act:id type="guid">4c0c1557fe54e71d7ed717587a0c0b4d</act:id>
+  <act:id type="new">4c0c1557fe54e71d7ed717587a0c0b4d</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -14641,7 +14641,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Sonstige betriebliche Erträge</act:name>
-  <act:id type="guid">3e8610310df1d2b66689dead1545a65b</act:id>
+  <act:id type="new">3e8610310df1d2b66689dead1545a65b</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -14659,11 +14659,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">4c0c1557fe54e71d7ed717587a0c0b4d</act:parent>
+  <act:parent type="new">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:id type="new">f5385621d6200b3c66cff34778825c52</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -14681,11 +14681,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">3e8610310df1d2b66689dead1545a65b</act:parent>
+  <act:parent type="new">3e8610310df1d2b66689dead1545a65b</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Sonstige Erträge betriebl., regelm. 16%</act:name>
-  <act:id type="guid">5ccde0717a2fd075cba8743eca2ded90</act:id>
+  <act:id type="new">5ccde0717a2fd075cba8743eca2ded90</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -14703,11 +14703,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">3e8610310df1d2b66689dead1545a65b</act:parent>
+  <act:parent type="new">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:id type="new">1f37f84639600bcd96fe06406f080f80</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -14725,11 +14725,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">3e8610310df1d2b66689dead1545a65b</act:parent>
+  <act:parent type="new">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:id type="new">f6fd8913356f3a5ba8def7ef3ce4376e</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -14747,11 +14747,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">3e8610310df1d2b66689dead1545a65b</act:parent>
+  <act:parent type="new">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:id type="new">e42b6d2cd19cd5d85b01f2f91ae15a61</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -14769,11 +14769,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">4c0c1557fe54e71d7ed717587a0c0b4d</act:parent>
+  <act:parent type="new">4c0c1557fe54e71d7ed717587a0c0b4d</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Erträge Bewertung Finanzmittelfonds</act:name>
-  <act:id type="guid">ae7e95a7b98099e0c6ab06e75955817a</act:id>
+  <act:id type="new">ae7e95a7b98099e0c6ab06e75955817a</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -14791,11 +14791,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">e42b6d2cd19cd5d85b01f2f91ae15a61</act:parent>
+  <act:parent type="new">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:id type="new">d41a3c99a6ce8d5fdc749e10c0e012b4</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -14814,11 +14814,11 @@
       <slot:value type="string">Ausfuhrlieferungen</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">4c0c1557fe54e71d7ed717587a0c0b4d</act:parent>
+  <act:parent type="new">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:id type="new">7fcd15b7eaadd2a98d2378c7b96bd04d</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -14841,11 +14841,11 @@
       <slot:value type="integer">1</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">4c0c1557fe54e71d7ed717587a0c0b4d</act:parent>
+  <act:parent type="new">4c0c1557fe54e71d7ed717587a0c0b4d</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Erlöse Sachanlageverkäufe steuerfrei § 4 Nr. 1b</act:name>
-  <act:id type="guid">d16fb532f016b5b97efc2905071370ef</act:id>
+  <act:id type="new">d16fb532f016b5b97efc2905071370ef</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -14864,11 +14864,11 @@
       <slot:value type="string">innergemeischaftlich</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">4c0c1557fe54e71d7ed717587a0c0b4d</act:parent>
+  <act:parent type="new">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:id type="new">6c0de310029813f607a18aa3300d642b</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -14887,11 +14887,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">4c0c1557fe54e71d7ed717587a0c0b4d</act:parent>
+  <act:parent type="new">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:id type="new">68953352191a7ad57362fc9a4208c8fc</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -14910,11 +14910,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">4c0c1557fe54e71d7ed717587a0c0b4d</act:parent>
+  <act:parent type="new">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:id type="new">b2d46ca3a64fade2197c984c012d11d7</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -14933,11 +14933,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">4c0c1557fe54e71d7ed717587a0c0b4d</act:parent>
+  <act:parent type="new">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:id type="new">1c8e09eed7456660192d41c23b610c62</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -14956,11 +14956,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">4c0c1557fe54e71d7ed717587a0c0b4d</act:parent>
+  <act:parent type="new">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:id type="new">b0ca0af06fe985b9af2b3a328cbcb8f6</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -14979,11 +14979,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">4c0c1557fe54e71d7ed717587a0c0b4d</act:parent>
+  <act:parent type="new">4c0c1557fe54e71d7ed717587a0c0b4d</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Anlagenabgänge immaterielle Vermögensgegenstände</act:name>
-  <act:id type="guid">cc5715037741cb6dc51352b19dbe69a7</act:id>
+  <act:id type="new">cc5715037741cb6dc51352b19dbe69a7</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -15002,11 +15002,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">4c0c1557fe54e71d7ed717587a0c0b4d</act:parent>
+  <act:parent type="new">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:id type="new">79a6e4c3b6bbc8e951227fdc765ff3d2</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -15025,11 +15025,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">4c0c1557fe54e71d7ed717587a0c0b4d</act:parent>
+  <act:parent type="new">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:id type="new">4ff5c68097d5dca493410b9f9e91e0a5</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -15048,11 +15048,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">4c0c1557fe54e71d7ed717587a0c0b4d</act:parent>
+  <act:parent type="new">4c0c1557fe54e71d7ed717587a0c0b4d</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Grundstückserträge</act:name>
-  <act:id type="guid">0afa02ca897c6342a43cd48530ebc9a2</act:id>
+  <act:id type="new">0afa02ca897c6342a43cd48530ebc9a2</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -15070,11 +15070,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">4c0c1557fe54e71d7ed717587a0c0b4d</act:parent>
+  <act:parent type="new">4c0c1557fe54e71d7ed717587a0c0b4d</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Erträge aus Abgang von Gegenständen des Anlagevermögens</act:name>
-  <act:id type="guid">cfcf22fb1f5799185dfefe0aedb70731</act:id>
+  <act:id type="new">cfcf22fb1f5799185dfefe0aedb70731</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -15092,11 +15092,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">4c0c1557fe54e71d7ed717587a0c0b4d</act:parent>
+  <act:parent type="new">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:id type="new">067a8bc5bcd8e4408af8f2e0084a5b6c</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -15115,11 +15115,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">4c0c1557fe54e71d7ed717587a0c0b4d</act:parent>
+  <act:parent type="new">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:id type="new">2896afa7271c5789fa76ac774c350945</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -15137,11 +15137,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">4c0c1557fe54e71d7ed717587a0c0b4d</act:parent>
+  <act:parent type="new">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:id type="new">db28a883cca787be8a51b0f13d7dacdc</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -15160,11 +15160,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">4c0c1557fe54e71d7ed717587a0c0b4d</act:parent>
+  <act:parent type="new">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:id type="new">9ca31006b52acf3cd94e95b17d18d65a</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -15182,11 +15182,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">4c0c1557fe54e71d7ed717587a0c0b4d</act:parent>
+  <act:parent type="new">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:id type="new">906c7b87b05fcebfcdc0ba98ad50fe7c</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -15204,11 +15204,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">4c0c1557fe54e71d7ed717587a0c0b4d</act:parent>
+  <act:parent type="new">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:id type="new">4bd1c6105e8628d663e441523c36f220</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -15226,11 +15226,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">4c0c1557fe54e71d7ed717587a0c0b4d</act:parent>
+  <act:parent type="new">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:id type="new">e0f039f62c11d45e65772e44d31cad97</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -15249,11 +15249,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">4c0c1557fe54e71d7ed717587a0c0b4d</act:parent>
+  <act:parent type="new">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:id type="new">cd2a7f93bd69dc46f7b43211b708a787</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -15272,11 +15272,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">4c0c1557fe54e71d7ed717587a0c0b4d</act:parent>
+  <act:parent type="new">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:id type="new">a613d93b452d3857ff2be92d6cde8d4d</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -15294,11 +15294,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">4c0c1557fe54e71d7ed717587a0c0b4d</act:parent>
+  <act:parent type="new">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:id type="new">820f92ae188630d7901850bb2a974ead</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -15317,11 +15317,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">4c0c1557fe54e71d7ed717587a0c0b4d</act:parent>
+  <act:parent type="new">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:id type="new">351d293bbf741c84635ceab408f83cab</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -15339,11 +15339,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">4c0c1557fe54e71d7ed717587a0c0b4d</act:parent>
+  <act:parent type="new">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:id type="new">3b3fdd9656f9e22eff3001dd75fe1001</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -15361,11 +15361,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">4c0c1557fe54e71d7ed717587a0c0b4d</act:parent>
+  <act:parent type="new">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:id type="new">2a15dd4d674014f08c7716c0625d7256</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -15383,11 +15383,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">4c0c1557fe54e71d7ed717587a0c0b4d</act:parent>
+  <act:parent type="new">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:id type="new">32920624772f6da2e69c70c093b20c2e</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -15405,11 +15405,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">4c0c1557fe54e71d7ed717587a0c0b4d</act:parent>
+  <act:parent type="new">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:id type="new">cdb5674148e656460903ad36c3a6a4b0</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -15427,11 +15427,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">4c0c1557fe54e71d7ed717587a0c0b4d</act:parent>
+  <act:parent type="new">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:id type="new">03b3ecc4f42d4e35b82a8531ae2c62a8</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -15449,11 +15449,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">4c0c1557fe54e71d7ed717587a0c0b4d</act:parent>
+  <act:parent type="new">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:id type="new">e101e1665b3945c348c4a6fd59a2c050</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -15471,11 +15471,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">4c0c1557fe54e71d7ed717587a0c0b4d</act:parent>
+  <act:parent type="new">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:id type="new">ab6f5763a04a70d07f53912b47e012f5</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -15493,11 +15493,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">4c0c1557fe54e71d7ed717587a0c0b4d</act:parent>
+  <act:parent type="new">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:id type="new">0b9b0dad1257761a9fd8506854525490</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -15515,11 +15515,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">4c0c1557fe54e71d7ed717587a0c0b4d</act:parent>
+  <act:parent type="new">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:id type="new">ec1c9792a4d94b057a7ce0977a79bc30</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -15537,11 +15537,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">4c0c1557fe54e71d7ed717587a0c0b4d</act:parent>
+  <act:parent type="new">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:id type="new">eaeae472049fad366c28d8f3597486de</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -15559,11 +15559,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">4c0c1557fe54e71d7ed717587a0c0b4d</act:parent>
+  <act:parent type="new">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:id type="new">4d0b40d8fbaf84d08430ab32ed2e35e5</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -15581,11 +15581,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">4c0c1557fe54e71d7ed717587a0c0b4d</act:parent>
+  <act:parent type="new">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:id type="new">dc834c8a95fad9d6e1342c156a5df5c8</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -15603,11 +15603,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">4c0c1557fe54e71d7ed717587a0c0b4d</act:parent>
+  <act:parent type="new">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:id type="new">9b1ef28f1ce43d50298d6bb8e90b5606</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -15630,11 +15630,11 @@
       <slot:value type="integer">1</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">4c0c1557fe54e71d7ed717587a0c0b4d</act:parent>
+  <act:parent type="new">4c0c1557fe54e71d7ed717587a0c0b4d</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Sachbezüge 16% USt</act:name>
-  <act:id type="guid">fe11c825876a7d72756e9e755d3c7242</act:id>
+  <act:id type="new">fe11c825876a7d72756e9e755d3c7242</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -15657,11 +15657,11 @@
       <slot:value type="integer">1</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">4c0c1557fe54e71d7ed717587a0c0b4d</act:parent>
+  <act:parent type="new">4c0c1557fe54e71d7ed717587a0c0b4d</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Verrechnete sonstige Sachbezüge</act:name>
-  <act:id type="guid">24fb49d038024435fa2b8a4783a43c54</act:id>
+  <act:id type="new">24fb49d038024435fa2b8a4783a43c54</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -15679,11 +15679,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">4c0c1557fe54e71d7ed717587a0c0b4d</act:parent>
+  <act:parent type="new">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:id type="new">21e5fefc1bb5d4e1b82a6c9eb1901f47</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -15702,11 +15702,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">4c0c1557fe54e71d7ed717587a0c0b4d</act:parent>
+  <act:parent type="new">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:id type="new">60554bba92a99e140fa842c54b7c75f5</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -15724,11 +15724,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">4c0c1557fe54e71d7ed717587a0c0b4d</act:parent>
+  <act:parent type="new">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:id type="new">c3b1ce76d3c2dfecc9ff62959bee117c</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -15747,11 +15747,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">4c0c1557fe54e71d7ed717587a0c0b4d</act:parent>
+  <act:parent type="new">4c0c1557fe54e71d7ed717587a0c0b4d</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Versicherungsentschädigungen</act:name>
-  <act:id type="guid">0cbbda72c8bf044330d0c777172ff62e</act:id>
+  <act:id type="new">0cbbda72c8bf044330d0c777172ff62e</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -15769,11 +15769,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">4c0c1557fe54e71d7ed717587a0c0b4d</act:parent>
+  <act:parent type="new">4c0c1557fe54e71d7ed717587a0c0b4d</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Investitionszuschüsse</act:name>
-  <act:id type="guid">8a1fa938cf082bad850ee1193c3a26e1</act:id>
+  <act:id type="new">8a1fa938cf082bad850ee1193c3a26e1</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -15792,11 +15792,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">4c0c1557fe54e71d7ed717587a0c0b4d</act:parent>
+  <act:parent type="new">4c0c1557fe54e71d7ed717587a0c0b4d</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Investitionszulagen</act:name>
-  <act:id type="guid">cb14f8a156e65edeb9c4812b0ac4abf7</act:id>
+  <act:id type="new">cb14f8a156e65edeb9c4812b0ac4abf7</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -15815,11 +15815,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">4c0c1557fe54e71d7ed717587a0c0b4d</act:parent>
+  <act:parent type="new">4c0c1557fe54e71d7ed717587a0c0b4d</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Steuerfreie Erträge aus der Auflösung von Sonderposten mit Rücklageanteil</act:name>
-  <act:id type="guid">16f76172730d229fd1bc89a6b416997a</act:id>
+  <act:id type="new">16f76172730d229fd1bc89a6b416997a</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -15837,11 +15837,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">4c0c1557fe54e71d7ed717587a0c0b4d</act:parent>
+  <act:parent type="new">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:id type="new">2609bcf613fa8de3e81ab78eb13fb618</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -15859,11 +15859,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">4c0c1557fe54e71d7ed717587a0c0b4d</act:parent>
+  <act:parent type="new">4c0c1557fe54e71d7ed717587a0c0b4d</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>09. Erträge aus Beteiligungen</act:name>
-  <act:id type="guid">077d47ff0c858e8c31c31e0203042482</act:id>
+  <act:id type="new">077d47ff0c858e8c31c31e0203042482</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -15887,7 +15887,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>- davon aus verbundenen Unternehmen</act:name>
-  <act:id type="guid">8bcd67f293fbb107bf8263d34cb6c114</act:id>
+  <act:id type="new">8bcd67f293fbb107bf8263d34cb6c114</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -15908,11 +15908,11 @@
       <slot:value type="frame"/>
     </slot>
   </act:slots>
-  <act:parent type="guid">077d47ff0c858e8c31c31e0203042482</act:parent>
+  <act:parent type="new">077d47ff0c858e8c31c31e0203042482</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Laufende Erträge aus Anteilen an Kapitalgesellschaften (verbundene Unternehmen) 100 % / 50 % steuerfrei</act:name>
-  <act:id type="guid">a43b996f084945695da967e8d6b25762</act:id>
+  <act:id type="new">a43b996f084945695da967e8d6b25762</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -15931,11 +15931,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">8bcd67f293fbb107bf8263d34cb6c114</act:parent>
+  <act:parent type="new">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:id type="new">c808f50542b1c01d24831b4c1006e430</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -15953,11 +15953,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">8bcd67f293fbb107bf8263d34cb6c114</act:parent>
+  <act:parent type="new">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:id type="new">c5c52fce955f17d7e01b282e32ca1cb5</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -15975,11 +15975,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">077d47ff0c858e8c31c31e0203042482</act:parent>
+  <act:parent type="new">077d47ff0c858e8c31c31e0203042482</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Laufende Erträge aus Anteilen an Kapitalgesellschaften (Beteiligung) 100 %/50 % steuerfrei</act:name>
-  <act:id type="guid">6f4340eb924a95993273332f61742cf3</act:id>
+  <act:id type="new">6f4340eb924a95993273332f61742cf3</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -15998,11 +15998,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">c5c52fce955f17d7e01b282e32ca1cb5</act:parent>
+  <act:parent type="new">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:id type="new">f9e5c4d024367f304aea7341720bfc91</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -16020,11 +16020,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">c5c52fce955f17d7e01b282e32ca1cb5</act:parent>
+  <act:parent type="new">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:id type="new">1017a6b287a4bf3b90c53664437e3681</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -16042,11 +16042,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">c5c52fce955f17d7e01b282e32ca1cb5</act:parent>
+  <act:parent type="new">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:id type="new">a4dfbe8fc2ff45d59632ba7d387d5eaa</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -16070,7 +16070,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>- davon aus verbundenen Unternehmen</act:name>
-  <act:id type="guid">f7d84101e46d2de0acc3394b1ecdf2f7</act:id>
+  <act:id type="new">f7d84101e46d2de0acc3394b1ecdf2f7</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -16091,11 +16091,11 @@
       <slot:value type="frame"/>
     </slot>
   </act:slots>
-  <act:parent type="guid">a4dfbe8fc2ff45d59632ba7d387d5eaa</act:parent>
+  <act:parent type="new">a4dfbe8fc2ff45d59632ba7d387d5eaa</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Laufende Erträge aus Anteilen Wertpapiean Kapitalgesellschaften (verbundene Unternehmen) 100 %/50 % steuerfrei</act:name>
-  <act:id type="guid">61be2ea07f91e90e0a1684ff9621568c</act:id>
+  <act:id type="new">61be2ea07f91e90e0a1684ff9621568c</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -16114,11 +16114,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">f7d84101e46d2de0acc3394b1ecdf2f7</act:parent>
+  <act:parent type="new">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:id type="new">6bd0dc20b49fcb6e9608e6d5ef832625</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -16136,11 +16136,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">f7d84101e46d2de0acc3394b1ecdf2f7</act:parent>
+  <act:parent type="new">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:id type="new">596662ba9bee82eba0ecc6f3a9f94dac</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -16158,11 +16158,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">a4dfbe8fc2ff45d59632ba7d387d5eaa</act:parent>
+  <act:parent type="new">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:id type="new">304af5d5813350397a1032bb86ee866a</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -16180,11 +16180,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">a4dfbe8fc2ff45d59632ba7d387d5eaa</act:parent>
+  <act:parent type="new">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:id type="new">c6d83132504544300e60bdb18d14762d</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -16203,11 +16203,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">a4dfbe8fc2ff45d59632ba7d387d5eaa</act:parent>
+  <act:parent type="new">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:id type="new">f9c832cff024c6324b0712d6abfb61dc</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -16231,7 +16231,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>- davon aus verbundenen Unternehmen</act:name>
-  <act:id type="guid">59da6822833517f51e97d993249a13a8</act:id>
+  <act:id type="new">59da6822833517f51e97d993249a13a8</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -16252,11 +16252,11 @@
       <slot:value type="frame"/>
     </slot>
   </act:slots>
-  <act:parent type="guid">f9c832cff024c6324b0712d6abfb61dc</act:parent>
+  <act:parent type="new">f9c832cff024c6324b0712d6abfb61dc</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Laufende Erträge aus Anteilen an Kapitalgesellschaften (verbundene Unternehmen) 100 % / 50% steuerfrei</act:name>
-  <act:id type="guid">4ff4b5d3e106f2e36980c70a240dc7d0</act:id>
+  <act:id type="new">4ff4b5d3e106f2e36980c70a240dc7d0</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -16275,11 +16275,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">59da6822833517f51e97d993249a13a8</act:parent>
+  <act:parent type="new">59da6822833517f51e97d993249a13a8</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Sonstige Zinsen und ähnliche Erträge aus verbundenen Unternehmen</act:name>
-  <act:id type="guid">462e2c97bc903216acf22a7de1e2338e</act:id>
+  <act:id type="new">462e2c97bc903216acf22a7de1e2338e</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -16297,11 +16297,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">59da6822833517f51e97d993249a13a8</act:parent>
+  <act:parent type="new">59da6822833517f51e97d993249a13a8</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Sonstige Zinserträge aus verbundenen Unternehmen</act:name>
-  <act:id type="guid">67603dc33b0c53c6f63222b24635768a</act:id>
+  <act:id type="new">67603dc33b0c53c6f63222b24635768a</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -16319,11 +16319,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">59da6822833517f51e97d993249a13a8</act:parent>
+  <act:parent type="new">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:id type="new">2a7134995417289dec33a5298d9fc977</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -16341,11 +16341,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">59da6822833517f51e97d993249a13a8</act:parent>
+  <act:parent type="new">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:id type="new">20952264e13371af86eeacc6bdf5241e</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -16363,11 +16363,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">59da6822833517f51e97d993249a13a8</act:parent>
+  <act:parent type="new">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:id type="new">383b550427f6939d7ecca7be082dad15</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -16384,11 +16384,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">f9c832cff024c6324b0712d6abfb61dc</act:parent>
+  <act:parent type="new">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:id type="new">b70cfe3e5c64e0e944b764d79c84924f</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -16406,11 +16406,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">383b550427f6939d7ecca7be082dad15</act:parent>
+  <act:parent type="new">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:id type="new">f2a9f864948a27850464c92790212ea5</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -16428,11 +16428,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">383b550427f6939d7ecca7be082dad15</act:parent>
+  <act:parent type="new">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:id type="new">76ebf00bb502361d6e0727cabac17d04</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -16450,11 +16450,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">383b550427f6939d7ecca7be082dad15</act:parent>
+  <act:parent type="new">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:id type="new">094e09462e1b0d687aa5beeb3e52e6af</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -16472,11 +16472,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">f9c832cff024c6324b0712d6abfb61dc</act:parent>
+  <act:parent type="new">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:id type="new">191a93226051afcf7c4a7ba261fa4616</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -16495,11 +16495,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">094e09462e1b0d687aa5beeb3e52e6af</act:parent>
+  <act:parent type="new">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:id type="new">b4c535754373cb533897ef30985453b5</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -16517,11 +16517,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">094e09462e1b0d687aa5beeb3e52e6af</act:parent>
+  <act:parent type="new">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:id type="new">048c7297f319b8c96f968b78b5fca06b</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -16539,11 +16539,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">094e09462e1b0d687aa5beeb3e52e6af</act:parent>
+  <act:parent type="new">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:id type="new">fba59e1f43118ec0dab8a241b83109cd</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -16561,11 +16561,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">094e09462e1b0d687aa5beeb3e52e6af</act:parent>
+  <act:parent type="new">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:id type="new">56c34840c930b9d7ff09e0495b3b89f9</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -16583,11 +16583,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">094e09462e1b0d687aa5beeb3e52e6af</act:parent>
+  <act:parent type="new">094e09462e1b0d687aa5beeb3e52e6af</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Diskonterträge</act:name>
-  <act:id type="guid">d8d32982457ee14f7130a5c30de274c4</act:id>
+  <act:id type="new">d8d32982457ee14f7130a5c30de274c4</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -16605,11 +16605,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">094e09462e1b0d687aa5beeb3e52e6af</act:parent>
+  <act:parent type="new">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:id type="new">1ab3ebac105bdb8cee9a1c002629523a</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -16634,7 +16634,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>15. außerordentliche Erträge</act:name>
-  <act:id type="guid">7c2d0fdbe09af95d2a055c399fafea81</act:id>
+  <act:id type="new">7c2d0fdbe09af95d2a055c399fafea81</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -16658,7 +16658,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Außerordentliche Erträge</act:name>
-  <act:id type="guid">3304df4516d13eb81a9926d96019e1c4</act:id>
+  <act:id type="new">3304df4516d13eb81a9926d96019e1c4</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -16680,11 +16680,11 @@
       <slot:value type="integer">1</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">7c2d0fdbe09af95d2a055c399fafea81</act:parent>
+  <act:parent type="new">7c2d0fdbe09af95d2a055c399fafea81</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Außerordentliche Erträge finanzwirksam</act:name>
-  <act:id type="guid">c1f8432f4d2965875a64b341b0286855</act:id>
+  <act:id type="new">c1f8432f4d2965875a64b341b0286855</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -16702,11 +16702,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">3304df4516d13eb81a9926d96019e1c4</act:parent>
+  <act:parent type="new">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:id type="new">021640d2d63e33b9508b08d7d33fc040</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -16724,11 +16724,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">3304df4516d13eb81a9926d96019e1c4</act:parent>
+  <act:parent type="new">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:id type="new">e0be57ace7a63d063be520d6e8bf1113</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -16753,7 +16753,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>05. Materialaufwand</act:name>
-  <act:id type="guid">57c64d9217db4ee87cece20a3c08a148</act:id>
+  <act:id type="new">57c64d9217db4ee87cece20a3c08a148</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -16777,7 +16777,7 @@
 </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:id type="new">3cc4cb3a122624f62657777491c1ac38</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -16794,11 +16794,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">57c64d9217db4ee87cece20a3c08a148</act:parent>
+  <act:parent type="new">57c64d9217db4ee87cece20a3c08a148</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>01. Aufwendungen für Roh-, Hilfs- und Betriebsstoffe und für bezogene Waren</act:name>
-  <act:id type="guid">267105dfd9551fbc6a6f18ce5a252a3c</act:id>
+  <act:id type="new">267105dfd9551fbc6a6f18ce5a252a3c</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -16815,11 +16815,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">3cc4cb3a122624f62657777491c1ac38</act:parent>
+  <act:parent type="new">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:id type="new">23bb97c31a1c8832a8b9b65527d5fb90</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -16841,11 +16841,11 @@
       <slot:value type="frame"/>
     </slot>
   </act:slots>
-  <act:parent type="guid">267105dfd9551fbc6a6f18ce5a252a3c</act:parent>
+  <act:parent type="new">267105dfd9551fbc6a6f18ce5a252a3c</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Einkauf von Roh-,Hilfs- und Betriebsstoffen</act:name>
-  <act:id type="guid">fab1862f5086e1c76097e33939262fb6</act:id>
+  <act:id type="new">fab1862f5086e1c76097e33939262fb6</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -16863,11 +16863,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">267105dfd9551fbc6a6f18ce5a252a3c</act:parent>
+  <act:parent type="new">267105dfd9551fbc6a6f18ce5a252a3c</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Energiestoffe</act:name>
-  <act:id type="guid">24939aa21aee20bf67ebb453bbc62ab8</act:id>
+  <act:id type="new">24939aa21aee20bf67ebb453bbc62ab8</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -16886,11 +16886,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">267105dfd9551fbc6a6f18ce5a252a3c</act:parent>
+  <act:parent type="new">267105dfd9551fbc6a6f18ce5a252a3c</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>02. Wareneingang</act:name>
-  <act:id type="guid">59bf2e65d45938c741124bcadeaec5d7</act:id>
+  <act:id type="new">59bf2e65d45938c741124bcadeaec5d7</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -16907,11 +16907,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">3cc4cb3a122624f62657777491c1ac38</act:parent>
+  <act:parent type="new">3cc4cb3a122624f62657777491c1ac38</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Wareneingang</act:name>
-  <act:id type="guid">a36b3a3662decaa8787337688270cdec</act:id>
+  <act:id type="new">a36b3a3662decaa8787337688270cdec</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -16929,11 +16929,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">59bf2e65d45938c741124bcadeaec5d7</act:parent>
+  <act:parent type="new">59bf2e65d45938c741124bcadeaec5d7</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Wareneingang 7% Vorsteuer</act:name>
-  <act:id type="guid">b8e4326b7b3abc84f773266ba0180955</act:id>
+  <act:id type="new">b8e4326b7b3abc84f773266ba0180955</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -16955,11 +16955,11 @@
       <slot:value type="integer">1</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">59bf2e65d45938c741124bcadeaec5d7</act:parent>
+  <act:parent type="new">59bf2e65d45938c741124bcadeaec5d7</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Wareneingang 16% Vorsteuer</act:name>
-  <act:id type="guid">58240effa2e23a34456451ebdbbe2253</act:id>
+  <act:id type="new">58240effa2e23a34456451ebdbbe2253</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -16981,11 +16981,11 @@
       <slot:value type="integer">1</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">59bf2e65d45938c741124bcadeaec5d7</act:parent>
+  <act:parent type="new">59bf2e65d45938c741124bcadeaec5d7</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>lnnergemeinschaftlicher Erwerb 7% Vorsteuer und 7% Umsatzsteuer</act:name>
-  <act:id type="guid">13ea33dfe28c5966314486a65365e804</act:id>
+  <act:id type="new">13ea33dfe28c5966314486a65365e804</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -17003,11 +17003,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">59bf2e65d45938c741124bcadeaec5d7</act:parent>
+  <act:parent type="new">59bf2e65d45938c741124bcadeaec5d7</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Innergemeinschaftlicher Erwerb 16% Vorsteuer und 16% Umsatzsteuer</act:name>
-  <act:id type="guid">253eef204d2144b246281d7b75384463</act:id>
+  <act:id type="new">253eef204d2144b246281d7b75384463</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -17025,11 +17025,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">59bf2e65d45938c741124bcadeaec5d7</act:parent>
+  <act:parent type="new">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:id type="new">c09d979b33988759f9473bd3bb0d7263</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -17047,11 +17047,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">59bf2e65d45938c741124bcadeaec5d7</act:parent>
+  <act:parent type="new">59bf2e65d45938c741124bcadeaec5d7</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>lnnergemeinschaftlicher Erwerb ohne Vorsteuerabzug und 16% Umsatzsteuer</act:name>
-  <act:id type="guid">8d5c5548c5258b8cd0a67fdf7b7fa555</act:id>
+  <act:id type="new">8d5c5548c5258b8cd0a67fdf7b7fa555</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -17069,11 +17069,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">59bf2e65d45938c741124bcadeaec5d7</act:parent>
+  <act:parent type="new">59bf2e65d45938c741124bcadeaec5d7</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <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:id type="new">4179a7eda45302f30da1ce7808e5463c</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -17091,11 +17091,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">59bf2e65d45938c741124bcadeaec5d7</act:parent>
+  <act:parent type="new">59bf2e65d45938c741124bcadeaec5d7</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Wareneingang 5% Vorsteuer</act:name>
-  <act:id type="guid">dbd9ab580fa1fb60a45c477e3b7fa0f1</act:id>
+  <act:id type="new">dbd9ab580fa1fb60a45c477e3b7fa0f1</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -17114,11 +17114,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">59bf2e65d45938c741124bcadeaec5d7</act:parent>
+  <act:parent type="new">59bf2e65d45938c741124bcadeaec5d7</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Wareneingang 9% Vorsteuer</act:name>
-  <act:id type="guid">17800e5d4b8d653b38b86270b8d1c63a</act:id>
+  <act:id type="new">17800e5d4b8d653b38b86270b8d1c63a</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -17137,11 +17137,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">59bf2e65d45938c741124bcadeaec5d7</act:parent>
+  <act:parent type="new">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:id type="new">579814af34b2411b7ab94e395ea58257</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -17159,11 +17159,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">59bf2e65d45938c741124bcadeaec5d7</act:parent>
+  <act:parent type="new">59bf2e65d45938c741124bcadeaec5d7</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Steuerfreie Einfuhren</act:name>
-  <act:id type="guid">2404c0f4f5d8b20708d4ad38b66337d0</act:id>
+  <act:id type="new">2404c0f4f5d8b20708d4ad38b66337d0</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -17181,11 +17181,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">59bf2e65d45938c741124bcadeaec5d7</act:parent>
+  <act:parent type="new">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:id type="new">eb471a7842288bc20eaf44798a207f1f</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -17203,11 +17203,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">59bf2e65d45938c741124bcadeaec5d7</act:parent>
+  <act:parent type="new">59bf2e65d45938c741124bcadeaec5d7</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Waren aus einem Umsatzsteuerlager,  13a UStG 16% Vorsteuer und 16% Umsatzsteuer</act:name>
-  <act:id type="guid">ee4fbeca33ba890c7d9f0530aac81998</act:id>
+  <act:id type="new">ee4fbeca33ba890c7d9f0530aac81998</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -17225,11 +17225,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">59bf2e65d45938c741124bcadeaec5d7</act:parent>
+  <act:parent type="new">59bf2e65d45938c741124bcadeaec5d7</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>03. Statistische Konten EÜR</act:name>
-  <act:id type="guid">fc97ca612c23df95481f1a141efa72ef</act:id>
+  <act:id type="new">fc97ca612c23df95481f1a141efa72ef</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -17246,11 +17246,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">3cc4cb3a122624f62657777491c1ac38</act:parent>
+  <act:parent type="new">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:id type="new">ec7e6935950ee540e9c37424c888d9d4</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -17268,11 +17268,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">fc97ca612c23df95481f1a141efa72ef</act:parent>
+  <act:parent type="new">fc97ca612c23df95481f1a141efa72ef</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Statistisches Konto Wareneinkauf zum ermäßigten Umsatzsteuersatz (EÜR)</act:name>
-  <act:id type="guid">2f469e89208fa977da21582f859f48fe</act:id>
+  <act:id type="new">2f469e89208fa977da21582f859f48fe</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -17290,11 +17290,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">fc97ca612c23df95481f1a141efa72ef</act:parent>
+  <act:parent type="new">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:id type="new">8b53ea5443d1b50d9f0dcaf48735988f</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -17312,11 +17312,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">fc97ca612c23df95481f1a141efa72ef</act:parent>
+  <act:parent type="new">fc97ca612c23df95481f1a141efa72ef</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Gegenkonto 5580-5582 bei Aufteilung des Wareneinkaufs nach Steuersätzen (EÜR)</act:name>
-  <act:id type="guid">60b03731aab04de360cc8053bac5b834</act:id>
+  <act:id type="new">60b03731aab04de360cc8053bac5b834</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -17334,11 +17334,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">fc97ca612c23df95481f1a141efa72ef</act:parent>
+  <act:parent type="new">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:id type="new">c8b4e4c777e6650af27bbed454f912aa</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -17356,11 +17356,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">fc97ca612c23df95481f1a141efa72ef</act:parent>
+  <act:parent type="new">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:id type="new">72418055ea860195954078a93ecafa54</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -17378,11 +17378,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">c8b4e4c777e6650af27bbed454f912aa</act:parent>
+  <act:parent type="new">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:id type="new">84625bed3f700e014810140e8b2142ef</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -17400,11 +17400,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">c8b4e4c777e6650af27bbed454f912aa</act:parent>
+  <act:parent type="new">c8b4e4c777e6650af27bbed454f912aa</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Nachlässe</act:name>
-  <act:id type="guid">af24e50ccea7ed9d9b7ec2c1c3351487</act:id>
+  <act:id type="new">af24e50ccea7ed9d9b7ec2c1c3351487</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -17422,11 +17422,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">fc97ca612c23df95481f1a141efa72ef</act:parent>
+  <act:parent type="new">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:id type="new">71c6b4dbefb067f9ac3f7e04fe47d9d3</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -17444,11 +17444,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">af24e50ccea7ed9d9b7ec2c1c3351487</act:parent>
+  <act:parent type="new">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:id type="new">eeae7d9a0a3c5b4bfec2ff0c68d2615d</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -17466,11 +17466,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">af24e50ccea7ed9d9b7ec2c1c3351487</act:parent>
+  <act:parent type="new">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:id type="new">675c2b002fcccf3d732ff6a10c7b0c04</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -17488,11 +17488,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">af24e50ccea7ed9d9b7ec2c1c3351487</act:parent>
+  <act:parent type="new">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:id type="new">d4e2fd6eff61c73328273c02c860dc46</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -17510,11 +17510,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">af24e50ccea7ed9d9b7ec2c1c3351487</act:parent>
+  <act:parent type="new">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:id type="new">0553154a78edda73119732cca870d91d</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -17532,11 +17532,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">af24e50ccea7ed9d9b7ec2c1c3351487</act:parent>
+  <act:parent type="new">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:id type="new">d94cb515db63aaf5eabdae9db2613f43</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -17554,11 +17554,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">af24e50ccea7ed9d9b7ec2c1c3351487</act:parent>
+  <act:parent type="new">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:id type="new">6874342662161d1562602ef29c4a35fe</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -17576,11 +17576,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">d94cb515db63aaf5eabdae9db2613f43</act:parent>
+  <act:parent type="new">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:id type="new">f102ca47edf7326f8f0fc0402924f040</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -17598,11 +17598,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">d94cb515db63aaf5eabdae9db2613f43</act:parent>
+  <act:parent type="new">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:id type="new">efee14bb9a89c0167140dcf044adbda0</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -17620,11 +17620,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">af24e50ccea7ed9d9b7ec2c1c3351487</act:parent>
+  <act:parent type="new">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:id type="new">d1bd33fe663534767006d1bc9dce2071</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -17642,11 +17642,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">efee14bb9a89c0167140dcf044adbda0</act:parent>
+  <act:parent type="new">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:id type="new">2ea10f61338e8d8299589485c13dcde7</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -17664,11 +17664,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">efee14bb9a89c0167140dcf044adbda0</act:parent>
+  <act:parent type="new">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:id type="new">7b101af339d563e0dea15a34d46d9926</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -17686,11 +17686,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">af24e50ccea7ed9d9b7ec2c1c3351487</act:parent>
+  <act:parent type="new">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:id type="new">f5863ae28f94dec303acfb5549de6d86</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -17708,11 +17708,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">7b101af339d563e0dea15a34d46d9926</act:parent>
+  <act:parent type="new">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:id type="new">b04a4d2c473b980cba8e301fc94101a6</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -17730,11 +17730,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">7b101af339d563e0dea15a34d46d9926</act:parent>
+  <act:parent type="new">7b101af339d563e0dea15a34d46d9926</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Bezugsnebenkosten</act:name>
-  <act:id type="guid">72160c90e5556e1f80b3e57278a68874</act:id>
+  <act:id type="new">72160c90e5556e1f80b3e57278a68874</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -17752,11 +17752,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">fc97ca612c23df95481f1a141efa72ef</act:parent>
+  <act:parent type="new">fc97ca612c23df95481f1a141efa72ef</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Leergut</act:name>
-  <act:id type="guid">566b12547e6e3c01cf3db85e46bf8dee</act:id>
+  <act:id type="new">566b12547e6e3c01cf3db85e46bf8dee</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -17774,11 +17774,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">72160c90e5556e1f80b3e57278a68874</act:parent>
+  <act:parent type="new">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:id type="new">498f11cce103101f45a9eb3050262711</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -17796,11 +17796,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">72160c90e5556e1f80b3e57278a68874</act:parent>
+  <act:parent type="new">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:id type="new">8019039cf5ee495aea3c4e95d2007b40</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -17819,11 +17819,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">72160c90e5556e1f80b3e57278a68874</act:parent>
+  <act:parent type="new">72160c90e5556e1f80b3e57278a68874</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Bestandsveränderungen</act:name>
-  <act:id type="guid">d826f913b7ff16ec6e61a00eb4f6876f</act:id>
+  <act:id type="new">d826f913b7ff16ec6e61a00eb4f6876f</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -17841,11 +17841,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">fc97ca612c23df95481f1a141efa72ef</act:parent>
+  <act:parent type="new">fc97ca612c23df95481f1a141efa72ef</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name> b) Aufwendungen für bezogene Leistungen</act:name>
-  <act:id type="guid">7862bce521129521ac86d0326f7f8e3c</act:id>
+  <act:id type="new">7862bce521129521ac86d0326f7f8e3c</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -17866,11 +17866,11 @@
       <slot:value type="frame"/>
     </slot>
   </act:slots>
-  <act:parent type="guid">57c64d9217db4ee87cece20a3c08a148</act:parent>
+  <act:parent type="new">57c64d9217db4ee87cece20a3c08a148</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>01. Fremdleistungen</act:name>
-  <act:id type="guid">62133a447283b07ff0502169b12fbd1c</act:id>
+  <act:id type="new">62133a447283b07ff0502169b12fbd1c</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -17887,11 +17887,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">7862bce521129521ac86d0326f7f8e3c</act:parent>
+  <act:parent type="new">7862bce521129521ac86d0326f7f8e3c</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Fremdleistungen</act:name>
-  <act:id type="guid">bc03b40abd6ca34339b974b779da8913</act:id>
+  <act:id type="new">bc03b40abd6ca34339b974b779da8913</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -17913,11 +17913,11 @@
       <slot:value type="integer">1</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">62133a447283b07ff0502169b12fbd1c</act:parent>
+  <act:parent type="new">62133a447283b07ff0502169b12fbd1c</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>02. Umstäze, für die als Leistungsempfänger die Steuer nach  13b Abs. 2 UStG geschuldet wird</act:name>
-  <act:id type="guid">6a2cb0c78ebe7460483db55b133914ea</act:id>
+  <act:id type="new">6a2cb0c78ebe7460483db55b133914ea</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -17934,11 +17934,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">7862bce521129521ac86d0326f7f8e3c</act:parent>
+  <act:parent type="new">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:id type="new">7b5c739483aa7328a05fc0573144e14c</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -17956,11 +17956,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">6a2cb0c78ebe7460483db55b133914ea</act:parent>
+  <act:parent type="new">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:id type="new">1101d7a222e6d35e940885eb569f6d49</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -17978,11 +17978,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">6a2cb0c78ebe7460483db55b133914ea</act:parent>
+  <act:parent type="new">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:id type="new">81f2b245256d430aa5d700109d8e401c</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -18000,11 +18000,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">6a2cb0c78ebe7460483db55b133914ea</act:parent>
+  <act:parent type="new">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:id type="new">0ccccf12bc12434a789e474a90df0f5f</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -18022,11 +18022,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">6a2cb0c78ebe7460483db55b133914ea</act:parent>
+  <act:parent type="new">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:id type="new">844994ce765c501fc87cf436fc170db1</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -18044,11 +18044,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">6a2cb0c78ebe7460483db55b133914ea</act:parent>
+  <act:parent type="new">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:id type="new">23bc01f983ff417c33f72bab11eb7a50</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -18066,11 +18066,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">6a2cb0c78ebe7460483db55b133914ea</act:parent>
+  <act:parent type="new">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:id type="new">be19fe61d445ebf0624a22ac1d8b55b9</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -18088,11 +18088,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">6a2cb0c78ebe7460483db55b133914ea</act:parent>
+  <act:parent type="new">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:id type="new">57e14dcbb038a7016aa7918b03ac475a</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -18111,11 +18111,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">6a2cb0c78ebe7460483db55b133914ea</act:parent>
+  <act:parent type="new">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:id type="new">c36d54c2fbef4995bac8602e3ffec374</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -18133,11 +18133,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">6a2cb0c78ebe7460483db55b133914ea</act:parent>
+  <act:parent type="new">6a2cb0c78ebe7460483db55b133914ea</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>06. Personalaufwand</act:name>
-  <act:id type="guid">6dd2362a27e92ab13554c41721b91795</act:id>
+  <act:id type="new">6dd2362a27e92ab13554c41721b91795</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -18161,7 +18161,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>a) Löhne und Gehälter</act:name>
-  <act:id type="guid">603fcd641f765110cac07fca1a8d47f1</act:id>
+  <act:id type="new">603fcd641f765110cac07fca1a8d47f1</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -18183,11 +18183,11 @@
       <slot:value type="frame"/>
     </slot>
   </act:slots>
-  <act:parent type="guid">6dd2362a27e92ab13554c41721b91795</act:parent>
+  <act:parent type="new">6dd2362a27e92ab13554c41721b91795</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Löhne</act:name>
-  <act:id type="guid">021c10a6b50f0249e7497733538a1ea2</act:id>
+  <act:id type="new">021c10a6b50f0249e7497733538a1ea2</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -18205,11 +18205,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">603fcd641f765110cac07fca1a8d47f1</act:parent>
+  <act:parent type="new">603fcd641f765110cac07fca1a8d47f1</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Gehälter</act:name>
-  <act:id type="guid">d7762789c469b9ba0c995ecac00fa353</act:id>
+  <act:id type="new">d7762789c469b9ba0c995ecac00fa353</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -18227,11 +18227,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">603fcd641f765110cac07fca1a8d47f1</act:parent>
+  <act:parent type="new">603fcd641f765110cac07fca1a8d47f1</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Geschäftsführergehälter der GmbH-Gesellschafter</act:name>
-  <act:id type="guid">9f7b971d6c9aa930d20d042577f6e7e4</act:id>
+  <act:id type="new">9f7b971d6c9aa930d20d042577f6e7e4</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -18249,11 +18249,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">d7762789c469b9ba0c995ecac00fa353</act:parent>
+  <act:parent type="new">d7762789c469b9ba0c995ecac00fa353</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Tantiemen</act:name>
-  <act:id type="guid">0cd6a3ae4a8ed77a769354fb33501577</act:id>
+  <act:id type="new">0cd6a3ae4a8ed77a769354fb33501577</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -18271,11 +18271,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">d7762789c469b9ba0c995ecac00fa353</act:parent>
+  <act:parent type="new">d7762789c469b9ba0c995ecac00fa353</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Geschäftsführergehälter</act:name>
-  <act:id type="guid">ad4ed94eeec9d1f687680d939a051d7d</act:id>
+  <act:id type="new">ad4ed94eeec9d1f687680d939a051d7d</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -18293,11 +18293,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">d7762789c469b9ba0c995ecac00fa353</act:parent>
+  <act:parent type="new">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:id type="new">830b44d416a1a3595da7bbd123cdc3cb</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -18315,11 +18315,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">d7762789c469b9ba0c995ecac00fa353</act:parent>
+  <act:parent type="new">d7762789c469b9ba0c995ecac00fa353</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Aushilfslöhne</act:name>
-  <act:id type="guid">174e74baca2359c6cb4786757e78c2f3</act:id>
+  <act:id type="new">174e74baca2359c6cb4786757e78c2f3</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -18337,11 +18337,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">603fcd641f765110cac07fca1a8d47f1</act:parent>
+  <act:parent type="new">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:id type="new">c9444e4ed6c85ce7d3c1f2c05ba7289b</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -18359,11 +18359,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">603fcd641f765110cac07fca1a8d47f1</act:parent>
+  <act:parent type="new">603fcd641f765110cac07fca1a8d47f1</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Bedienungsgelder</act:name>
-  <act:id type="guid">90baeba6eeca7dce6dca413ebab12f16</act:id>
+  <act:id type="new">90baeba6eeca7dce6dca413ebab12f16</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -18381,11 +18381,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">603fcd641f765110cac07fca1a8d47f1</act:parent>
+  <act:parent type="new">603fcd641f765110cac07fca1a8d47f1</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Ehegattengehalt</act:name>
-  <act:id type="guid">f53a0eb63a528da9759dc38a48ad6f06</act:id>
+  <act:id type="new">f53a0eb63a528da9759dc38a48ad6f06</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -18403,11 +18403,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">603fcd641f765110cac07fca1a8d47f1</act:parent>
+  <act:parent type="new">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:id type="new">e3f4c5fc49f7e76a617315ac789570f9</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -18425,11 +18425,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">603fcd641f765110cac07fca1a8d47f1</act:parent>
+  <act:parent type="new">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:id type="new">6073cf446665ad695b594825570fd984</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -18448,11 +18448,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">603fcd641f765110cac07fca1a8d47f1</act:parent>
+  <act:parent type="new">603fcd641f765110cac07fca1a8d47f1</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Krankengeldzuschüsse</act:name>
-  <act:id type="guid">a1db1b52125c46452388053d9aaca8f3</act:id>
+  <act:id type="new">a1db1b52125c46452388053d9aaca8f3</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -18470,11 +18470,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">603fcd641f765110cac07fca1a8d47f1</act:parent>
+  <act:parent type="new">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:id type="new">c5ede0a1501fa6d356d43e07b6cc1528</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -18493,11 +18493,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">603fcd641f765110cac07fca1a8d47f1</act:parent>
+  <act:parent type="new">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:id type="new">8c9bad439985859c0ac0f0c59da15d7b</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -18515,11 +18515,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">603fcd641f765110cac07fca1a8d47f1</act:parent>
+  <act:parent type="new">603fcd641f765110cac07fca1a8d47f1</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Fahrtkostenerstattung Wohnung / Arbeitsstätte</act:name>
-  <act:id type="guid">8a86cb30f0e97e49f768cf03a4425cf7</act:id>
+  <act:id type="new">8a86cb30f0e97e49f768cf03a4425cf7</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -18537,11 +18537,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">603fcd641f765110cac07fca1a8d47f1</act:parent>
+  <act:parent type="new">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:id type="new">a943872d0d0623064a3c76ccff77965e</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -18563,11 +18563,11 @@
       <slot:value type="frame"/>
     </slot>
   </act:slots>
-  <act:parent type="guid">6dd2362a27e92ab13554c41721b91795</act:parent>
+  <act:parent type="new">6dd2362a27e92ab13554c41721b91795</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>- davon für Altersversorgung</act:name>
-  <act:id type="guid">2906a27180c72875652cef912c773d4e</act:id>
+  <act:id type="new">2906a27180c72875652cef912c773d4e</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -18588,11 +18588,11 @@
       <slot:value type="frame"/>
     </slot>
   </act:slots>
-  <act:parent type="guid">a943872d0d0623064a3c76ccff77965e</act:parent>
+  <act:parent type="new">a943872d0d0623064a3c76ccff77965e</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Aufwendungen für Altersversorgung</act:name>
-  <act:id type="guid">bd06fb4afa6ea0fe09ea820a59a0213a</act:id>
+  <act:id type="new">bd06fb4afa6ea0fe09ea820a59a0213a</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -18610,11 +18610,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">2906a27180c72875652cef912c773d4e</act:parent>
+  <act:parent type="new">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:id type="new">da3a1376f6f6240594701514868a0465</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -18632,11 +18632,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">2906a27180c72875652cef912c773d4e</act:parent>
+  <act:parent type="new">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:id type="new">e781f4fa8558d4a1c924f9f54be61a92</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -18654,11 +18654,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">2906a27180c72875652cef912c773d4e</act:parent>
+  <act:parent type="new">2906a27180c72875652cef912c773d4e</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Gesetzlich soziale Aufwendungen</act:name>
-  <act:id type="guid">6477c35aec1f143e1fb994844d5aba23</act:id>
+  <act:id type="new">6477c35aec1f143e1fb994844d5aba23</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -18676,11 +18676,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">a943872d0d0623064a3c76ccff77965e</act:parent>
+  <act:parent type="new">a943872d0d0623064a3c76ccff77965e</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Gesetzliche soziale Aufwendungen für Mitunternehmer  15 EStG</act:name>
-  <act:id type="guid">ccacd70a1bf655433cff4825c8c6ce85</act:id>
+  <act:id type="new">ccacd70a1bf655433cff4825c8c6ce85</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -18698,11 +18698,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">6477c35aec1f143e1fb994844d5aba23</act:parent>
+  <act:parent type="new">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:id type="new">43a59dbf24e5c90a712a9ffb1a28b6eb</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -18720,11 +18720,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">a943872d0d0623064a3c76ccff77965e</act:parent>
+  <act:parent type="new">a943872d0d0623064a3c76ccff77965e</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Freiwillige soziale Aufwendungen lohnsteuerfrei</act:name>
-  <act:id type="guid">0df32f52cf9ff60ee52c801055739122</act:id>
+  <act:id type="new">0df32f52cf9ff60ee52c801055739122</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -18742,11 +18742,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">a943872d0d0623064a3c76ccff77965e</act:parent>
+  <act:parent type="new">a943872d0d0623064a3c76ccff77965e</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Pauschale Steuer auf sonstige Bezüge</act:name>
-  <act:id type="guid">cb29a2fa9d280427c6d10bebd09b9b95</act:id>
+  <act:id type="new">cb29a2fa9d280427c6d10bebd09b9b95</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -18765,11 +18765,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">a943872d0d0623064a3c76ccff77965e</act:parent>
+  <act:parent type="new">a943872d0d0623064a3c76ccff77965e</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Versorgungskassen</act:name>
-  <act:id type="guid">632f8b67c98fa3dbfd2d65b85b0a5fa7</act:id>
+  <act:id type="new">632f8b67c98fa3dbfd2d65b85b0a5fa7</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -18787,11 +18787,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">a943872d0d0623064a3c76ccff77965e</act:parent>
+  <act:parent type="new">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:id type="new">ff5fec5a91fc012aa2009c3cdaefdad6</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -18809,11 +18809,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">a943872d0d0623064a3c76ccff77965e</act:parent>
+  <act:parent type="new">a943872d0d0623064a3c76ccff77965e</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Sonstige soziale Abgaben</act:name>
-  <act:id type="guid">8c74527ab415c791f857c898cc3f3d7d</act:id>
+  <act:id type="new">8c74527ab415c791f857c898cc3f3d7d</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -18831,11 +18831,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">a943872d0d0623064a3c76ccff77965e</act:parent>
+  <act:parent type="new">a943872d0d0623064a3c76ccff77965e</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>07. Abschreibungen</act:name>
-  <act:id type="guid">1b709a262ee2432eed07961dc6a92463</act:id>
+  <act:id type="new">1b709a262ee2432eed07961dc6a92463</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -18859,7 +18859,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>a) auf immaterielle Vermögensgegenstände des Anlagevermögens und Sachanlagen</act:name>
-  <act:id type="guid">190d32a7a4ab84dd1b8b1ab0ef80434c</act:id>
+  <act:id type="new">190d32a7a4ab84dd1b8b1ab0ef80434c</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -18881,11 +18881,11 @@
       <slot:value type="frame"/>
     </slot>
   </act:slots>
-  <act:parent type="guid">1b709a262ee2432eed07961dc6a92463</act:parent>
+  <act:parent type="new">1b709a262ee2432eed07961dc6a92463</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Abschreibungen auf immaterielle Vermögensgegenstände</act:name>
-  <act:id type="guid">8e1b717f577f8c5207766572a74b82c1</act:id>
+  <act:id type="new">8e1b717f577f8c5207766572a74b82c1</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -18903,11 +18903,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">190d32a7a4ab84dd1b8b1ab0ef80434c</act:parent>
+  <act:parent type="new">190d32a7a4ab84dd1b8b1ab0ef80434c</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Abschreibungen auf den Geschäfts- oder Firmenwert</act:name>
-  <act:id type="guid">c5f8db0037ec2e660b0f961a6c1c143b</act:id>
+  <act:id type="new">c5f8db0037ec2e660b0f961a6c1c143b</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -18925,11 +18925,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">8e1b717f577f8c5207766572a74b82c1</act:parent>
+  <act:parent type="new">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:id type="new">592db4c9c14a80a8e7456ecd8ec7a955</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -18947,11 +18947,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">8e1b717f577f8c5207766572a74b82c1</act:parent>
+  <act:parent type="new">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:id type="new">135aeefb7cce9adb6f4b62a86a81385a</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -18970,11 +18970,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">190d32a7a4ab84dd1b8b1ab0ef80434c</act:parent>
+  <act:parent type="new">190d32a7a4ab84dd1b8b1ab0ef80434c</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Abschreibungen auf Gebäude</act:name>
-  <act:id type="guid">7e3af2cec1d94fa94875f7e6bb442729</act:id>
+  <act:id type="new">7e3af2cec1d94fa94875f7e6bb442729</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -18992,11 +18992,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">135aeefb7cce9adb6f4b62a86a81385a</act:parent>
+  <act:parent type="new">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:id type="new">654b2d8fb24b17ce080ac3032a6e1016</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -19014,11 +19014,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">135aeefb7cce9adb6f4b62a86a81385a</act:parent>
+  <act:parent type="new">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:id type="new">56c7807be9ebab1f2d13e74698dacbdf</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -19036,11 +19036,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">135aeefb7cce9adb6f4b62a86a81385a</act:parent>
+  <act:parent type="new">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:id type="new">df22b1265a781dfa5446d878581784f2</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -19058,11 +19058,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">135aeefb7cce9adb6f4b62a86a81385a</act:parent>
+  <act:parent type="new">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:id type="new">abffa6612f6f2100d6764848292e935e</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -19080,11 +19080,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">135aeefb7cce9adb6f4b62a86a81385a</act:parent>
+  <act:parent type="new">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:id type="new">3e3300ee8918c238ac986987e1745dc8</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -19102,11 +19102,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">135aeefb7cce9adb6f4b62a86a81385a</act:parent>
+  <act:parent type="new">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:id type="new">6e0ec5b507f0954f6b681bb1e8f31df4</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -19124,11 +19124,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">135aeefb7cce9adb6f4b62a86a81385a</act:parent>
+  <act:parent type="new">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:id type="new">afffbf8ca31e8d9c5a0f876d5201b0b7</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -19146,11 +19146,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">135aeefb7cce9adb6f4b62a86a81385a</act:parent>
+  <act:parent type="new">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:id type="new">cc91573a656468e69f74547f7a15729a</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -19168,11 +19168,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">135aeefb7cce9adb6f4b62a86a81385a</act:parent>
+  <act:parent type="new">135aeefb7cce9adb6f4b62a86a81385a</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Kaufleasing</act:name>
-  <act:id type="guid">dde45cfd13d9a9180cb6939be9e71c1a</act:id>
+  <act:id type="new">dde45cfd13d9a9180cb6939be9e71c1a</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -19190,11 +19190,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">135aeefb7cce9adb6f4b62a86a81385a</act:parent>
+  <act:parent type="new">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:id type="new">a7613509835f15ac7bf195a1d755a8c6</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -19212,11 +19212,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">190d32a7a4ab84dd1b8b1ab0ef80434c</act:parent>
+  <act:parent type="new">190d32a7a4ab84dd1b8b1ab0ef80434c</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Abschreibungen auf aktivierte geringwertige Wirtschaftsgüter</act:name>
-  <act:id type="guid">c7cd330ea487337fb40ea9b68a88989a</act:id>
+  <act:id type="new">c7cd330ea487337fb40ea9b68a88989a</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -19234,11 +19234,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">a7613509835f15ac7bf195a1d755a8c6</act:parent>
+  <act:parent type="new">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:id type="new">c7b1ce06c9a38ccf3896f3a12112be77</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -19256,11 +19256,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">a7613509835f15ac7bf195a1d755a8c6</act:parent>
+  <act:parent type="new">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:id type="new">41b94d771eb348dbb91754ca197fd84d</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -19278,11 +19278,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">190d32a7a4ab84dd1b8b1ab0ef80434c</act:parent>
+  <act:parent type="new">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:id type="new">de598aefa44164bf18998f6e74bcf4a2</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -19300,11 +19300,11 @@
       <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>
+  <act:parent type="new">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:id type="new">d4c9d630bdd7fffa3a7ab0aa5e69796e</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -19325,11 +19325,11 @@
       <slot:value type="frame"/>
     </slot>
   </act:slots>
-  <act:parent type="guid">1b709a262ee2432eed07961dc6a92463</act:parent>
+  <act:parent type="new">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:id type="new">8dc682285b0be36b0b50f9ca20f8d834</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -19348,11 +19348,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">d4c9d630bdd7fffa3a7ab0aa5e69796e</act:parent>
+  <act:parent type="new">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:id type="new">8af1fdb5c5c8456eddb0b21f186dfe05</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -19371,11 +19371,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">8dc682285b0be36b0b50f9ca20f8d834</act:parent>
+  <act:parent type="new">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:id type="new">4bbda87856076d72d065bb74bedf9854</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -19394,11 +19394,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">8dc682285b0be36b0b50f9ca20f8d834</act:parent>
+  <act:parent type="new">8dc682285b0be36b0b50f9ca20f8d834</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Forderungsverluste</act:name>
-  <act:id type="guid">9dda452d32d7855339d67cf02698c269</act:id>
+  <act:id type="new">9dda452d32d7855339d67cf02698c269</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -19417,11 +19417,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">d4c9d630bdd7fffa3a7ab0aa5e69796e</act:parent>
+  <act:parent type="new">d4c9d630bdd7fffa3a7ab0aa5e69796e</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Forderungsverluste 7% USt</act:name>
-  <act:id type="guid">29b7b2b34b2d36ebd857522c8ec50e73</act:id>
+  <act:id type="new">29b7b2b34b2d36ebd857522c8ec50e73</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -19444,11 +19444,11 @@
       <slot:value type="integer">1</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">9dda452d32d7855339d67cf02698c269</act:parent>
+  <act:parent type="new">9dda452d32d7855339d67cf02698c269</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Forderungsverluste 16% USt</act:name>
-  <act:id type="guid">9d80d2a60c495c4598b5e011e4689ac2</act:id>
+  <act:id type="new">9d80d2a60c495c4598b5e011e4689ac2</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -19471,11 +19471,11 @@
       <slot:value type="integer">1</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">9dda452d32d7855339d67cf02698c269</act:parent>
+  <act:parent type="new">9dda452d32d7855339d67cf02698c269</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>08. sonstige betriebliche Aufwendungen</act:name>
-  <act:id type="guid">cf7f94dcdeb53cd3d602ea87d83aba4e</act:id>
+  <act:id type="new">cf7f94dcdeb53cd3d602ea87d83aba4e</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -19499,7 +19499,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>a) ordentliche betriebliche Aufwendungen</act:name>
-  <act:id type="guid">02bf19f7916e6dc15c403335dd274ccb</act:id>
+  <act:id type="new">02bf19f7916e6dc15c403335dd274ccb</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -19516,11 +19516,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">cf7f94dcdeb53cd3d602ea87d83aba4e</act:parent>
+  <act:parent type="new">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:id type="new">70f081631b2bf13005c3453c6d235c6a</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -19537,11 +19537,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">02bf19f7916e6dc15c403335dd274ccb</act:parent>
+  <act:parent type="new">02bf19f7916e6dc15c403335dd274ccb</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Raumkosten</act:name>
-  <act:id type="guid">ffc06bae39490bb0aea65e8c6a2e125c</act:id>
+  <act:id type="new">ffc06bae39490bb0aea65e8c6a2e125c</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -19563,11 +19563,11 @@
       <slot:value type="integer">1</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">70f081631b2bf13005c3453c6d235c6a</act:parent>
+  <act:parent type="new">70f081631b2bf13005c3453c6d235c6a</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Miete</act:name>
-  <act:id type="guid">1ba24952187bcf28b0d93b19a593754e</act:id>
+  <act:id type="new">1ba24952187bcf28b0d93b19a593754e</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -19589,11 +19589,11 @@
       <slot:value type="integer">1</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">70f081631b2bf13005c3453c6d235c6a</act:parent>
+  <act:parent type="new">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:id type="new">01f2a8be03958de5b907d173c34bec28</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -19611,11 +19611,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">1ba24952187bcf28b0d93b19a593754e</act:parent>
+  <act:parent type="new">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:id type="new">d20bde1edb79b7c83b28ba54c57246c3</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -19633,11 +19633,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">1ba24952187bcf28b0d93b19a593754e</act:parent>
+  <act:parent type="new">1ba24952187bcf28b0d93b19a593754e</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Pacht</act:name>
-  <act:id type="guid">36fbb1b1ad375d67b895a61dcbe13264</act:id>
+  <act:id type="new">36fbb1b1ad375d67b895a61dcbe13264</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -19655,11 +19655,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">70f081631b2bf13005c3453c6d235c6a</act:parent>
+  <act:parent type="new">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:id type="new">949f7bbae21f5d906be008d76760b598</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -19677,11 +19677,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">36fbb1b1ad375d67b895a61dcbe13264</act:parent>
+  <act:parent type="new">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:id type="new">e122ae549e19b01d85240c7dc0c765ac</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -19699,11 +19699,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">36fbb1b1ad375d67b895a61dcbe13264</act:parent>
+  <act:parent type="new">36fbb1b1ad375d67b895a61dcbe13264</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Heizung</act:name>
-  <act:id type="guid">d2f7a41bc5988a84c15d409a7a1ac7c4</act:id>
+  <act:id type="new">d2f7a41bc5988a84c15d409a7a1ac7c4</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -19725,11 +19725,11 @@
       <slot:value type="integer">1</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">70f081631b2bf13005c3453c6d235c6a</act:parent>
+  <act:parent type="new">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:id type="new">527bb6498891a7e13159f09bbb9f3911</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -19747,11 +19747,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">d2f7a41bc5988a84c15d409a7a1ac7c4</act:parent>
+  <act:parent type="new">d2f7a41bc5988a84c15d409a7a1ac7c4</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Gas, Strom, Wasser</act:name>
-  <act:id type="guid">e1e981175ccf5ca4edcd6adccfeb66d9</act:id>
+  <act:id type="new">e1e981175ccf5ca4edcd6adccfeb66d9</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -19773,11 +19773,11 @@
       <slot:value type="integer">1</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">70f081631b2bf13005c3453c6d235c6a</act:parent>
+  <act:parent type="new">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:id type="new">155b37b50737659f9cb0aa5c8e6920ea</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -19795,11 +19795,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">e1e981175ccf5ca4edcd6adccfeb66d9</act:parent>
+  <act:parent type="new">e1e981175ccf5ca4edcd6adccfeb66d9</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Reinigung</act:name>
-  <act:id type="guid">bd911169f6c58288a700ad3680953bab</act:id>
+  <act:id type="new">bd911169f6c58288a700ad3680953bab</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -19821,11 +19821,11 @@
       <slot:value type="integer">1</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">70f081631b2bf13005c3453c6d235c6a</act:parent>
+  <act:parent type="new">70f081631b2bf13005c3453c6d235c6a</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Reinigung für Gebäude nicht im BV</act:name>
-  <act:id type="guid">7ec18920ad8ccedc0fe9808505fd8719</act:id>
+  <act:id type="new">7ec18920ad8ccedc0fe9808505fd8719</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -19843,11 +19843,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">bd911169f6c58288a700ad3680953bab</act:parent>
+  <act:parent type="new">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:id type="new">bba153d5f2ebf6a03242582df4cd0af7</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -19869,11 +19869,11 @@
       <slot:value type="integer">1</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">70f081631b2bf13005c3453c6d235c6a</act:parent>
+  <act:parent type="new">70f081631b2bf13005c3453c6d235c6a</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Instandhaltung betrieblicher Räume in Gebäuden, die nicht zum Betriebs- Geschäftsausvermögen gehören</act:name>
-  <act:id type="guid">24489cef074d3d39d8c777d06ef71963</act:id>
+  <act:id type="new">24489cef074d3d39d8c777d06ef71963</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -19891,11 +19891,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">bba153d5f2ebf6a03242582df4cd0af7</act:parent>
+  <act:parent type="new">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:id type="new">bd23b4e1d0987776bf8b4a2e1cc365f7</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -19917,11 +19917,11 @@
       <slot:value type="integer">1</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">70f081631b2bf13005c3453c6d235c6a</act:parent>
+  <act:parent type="new">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:id type="new">c15beb0dbb42b6b536e98e7ce3c2d71e</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -19939,11 +19939,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">bd23b4e1d0987776bf8b4a2e1cc365f7</act:parent>
+  <act:parent type="new">bd23b4e1d0987776bf8b4a2e1cc365f7</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Sonstige Raumkosten</act:name>
-  <act:id type="guid">b1a207f5806c06679e077f8d6880f0b4</act:id>
+  <act:id type="new">b1a207f5806c06679e077f8d6880f0b4</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -19965,11 +19965,11 @@
       <slot:value type="integer">1</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">70f081631b2bf13005c3453c6d235c6a</act:parent>
+  <act:parent type="new">70f081631b2bf13005c3453c6d235c6a</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Sonstige Raumkosten für Gebäude, die nicht zum Betriebsvermögen gehören</act:name>
-  <act:id type="guid">fd12b420e365aad9a6734309352bed8c</act:id>
+  <act:id type="new">fd12b420e365aad9a6734309352bed8c</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -19987,11 +19987,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">b1a207f5806c06679e077f8d6880f0b4</act:parent>
+  <act:parent type="new">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:id type="new">8afd48599e56b6ad92ecbe09c54be7a4</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -20009,11 +20009,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">70f081631b2bf13005c3453c6d235c6a</act:parent>
+  <act:parent type="new">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:id type="new">1889d11a1f022fea768196f1624b8764</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -20031,11 +20031,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">70f081631b2bf13005c3453c6d235c6a</act:parent>
+  <act:parent type="new">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:id type="new">7174a4afb8ae5f4511e62f03412093b2</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -20057,11 +20057,11 @@
       <slot:value type="integer">1</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">70f081631b2bf13005c3453c6d235c6a</act:parent>
+  <act:parent type="new">70f081631b2bf13005c3453c6d235c6a</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Grundstücksaufwendungen für Gebäude, die nicht zum Betriebsvermögen gehören</act:name>
-  <act:id type="guid">8cadce883a1ff2a1e3bfa74476a157d1</act:id>
+  <act:id type="new">8cadce883a1ff2a1e3bfa74476a157d1</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -20079,11 +20079,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">7174a4afb8ae5f4511e62f03412093b2</act:parent>
+  <act:parent type="new">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:id type="new">3bbae153acee96659c0f329905f34f51</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -20100,11 +20100,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">02bf19f7916e6dc15c403335dd274ccb</act:parent>
+  <act:parent type="new">02bf19f7916e6dc15c403335dd274ccb</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Versicherungen</act:name>
-  <act:id type="guid">90f04ea211cf6704b681616279b439a7</act:id>
+  <act:id type="new">90f04ea211cf6704b681616279b439a7</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -20122,11 +20122,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">3bbae153acee96659c0f329905f34f51</act:parent>
+  <act:parent type="new">3bbae153acee96659c0f329905f34f51</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Versicherungen für Gebäude, die zum Betriebsvermögen gehören</act:name>
-  <act:id type="guid">81089fa1d9f726406e804f4332aeb31b</act:id>
+  <act:id type="new">81089fa1d9f726406e804f4332aeb31b</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -20144,11 +20144,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">3bbae153acee96659c0f329905f34f51</act:parent>
+  <act:parent type="new">3bbae153acee96659c0f329905f34f51</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Versicherungen für Gebäude, die nicht zum Betriebsvermögen gehören</act:name>
-  <act:id type="guid">ba675b7ca27409fff24014aa6991dd29</act:id>
+  <act:id type="new">ba675b7ca27409fff24014aa6991dd29</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -20166,11 +20166,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">3bbae153acee96659c0f329905f34f51</act:parent>
+  <act:parent type="new">3bbae153acee96659c0f329905f34f51</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Nettoprämie für Rückdeckung künftiger Versorgungsleistungen</act:name>
-  <act:id type="guid">32e6846c4da3b5c836f4fdb8a669e53d</act:id>
+  <act:id type="new">32e6846c4da3b5c836f4fdb8a669e53d</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -20188,11 +20188,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">3bbae153acee96659c0f329905f34f51</act:parent>
+  <act:parent type="new">3bbae153acee96659c0f329905f34f51</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Beiträge</act:name>
-  <act:id type="guid">f378d6fcb32337d44bf594d1fced004e</act:id>
+  <act:id type="new">f378d6fcb32337d44bf594d1fced004e</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -20210,11 +20210,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">3bbae153acee96659c0f329905f34f51</act:parent>
+  <act:parent type="new">3bbae153acee96659c0f329905f34f51</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Sonstige Abgaben</act:name>
-  <act:id type="guid">8381436ba530342c0814bd870c67f727</act:id>
+  <act:id type="new">8381436ba530342c0814bd870c67f727</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -20232,11 +20232,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">3bbae153acee96659c0f329905f34f51</act:parent>
+  <act:parent type="new">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:id type="new">b4e762bb17e23ee147ec2a4f453b3e72</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -20254,11 +20254,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">8381436ba530342c0814bd870c67f727</act:parent>
+  <act:parent type="new">8381436ba530342c0814bd870c67f727</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Steuerlich nicht abzugsfähige Verspätungszuschläge und Zwangsgelder</act:name>
-  <act:id type="guid">d93d9d3e569f450ba01b2c991e6e9082</act:id>
+  <act:id type="new">d93d9d3e569f450ba01b2c991e6e9082</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -20276,11 +20276,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">8381436ba530342c0814bd870c67f727</act:parent>
+  <act:parent type="new">8381436ba530342c0814bd870c67f727</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Ausgleichsabgabe i. S. d. Schwerbehindertengesetzes</act:name>
-  <act:id type="guid">0e7e07a66161adf5985d88b8909c24f6</act:id>
+  <act:id type="new">0e7e07a66161adf5985d88b8909c24f6</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -20298,11 +20298,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">3bbae153acee96659c0f329905f34f51</act:parent>
+  <act:parent type="new">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:id type="new">5925fef34d2d43bd1a1fbe06d7cf5515</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -20319,11 +20319,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">02bf19f7916e6dc15c403335dd274ccb</act:parent>
+  <act:parent type="new">02bf19f7916e6dc15c403335dd274ccb</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Reparaturen und Instandhaltung von Bauten</act:name>
-  <act:id type="guid">2582779c35290d98b4a345240c7b1c50</act:id>
+  <act:id type="new">2582779c35290d98b4a345240c7b1c50</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -20345,11 +20345,11 @@
       <slot:value type="integer">1</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">5925fef34d2d43bd1a1fbe06d7cf5515</act:parent>
+  <act:parent type="new">5925fef34d2d43bd1a1fbe06d7cf5515</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Reparaturen und Instandhaltung von Bauten, die nicht zum Betriebsvermögen gehören</act:name>
-  <act:id type="guid">ebb6bcee053409230dcb7ae1df44e404</act:id>
+  <act:id type="new">ebb6bcee053409230dcb7ae1df44e404</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -20367,11 +20367,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">2582779c35290d98b4a345240c7b1c50</act:parent>
+  <act:parent type="new">2582779c35290d98b4a345240c7b1c50</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Reparaturen und Instandhaltung von technischen Anlagen und Maschinen</act:name>
-  <act:id type="guid">3a065883b79587018565f5ef79e451bf</act:id>
+  <act:id type="new">3a065883b79587018565f5ef79e451bf</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -20389,11 +20389,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">5925fef34d2d43bd1a1fbe06d7cf5515</act:parent>
+  <act:parent type="new">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:id type="new">f4c086f3a962ed623c268722789c5040</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -20415,11 +20415,11 @@
       <slot:value type="integer">1</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">5925fef34d2d43bd1a1fbe06d7cf5515</act:parent>
+  <act:parent type="new">5925fef34d2d43bd1a1fbe06d7cf5515</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Reparaturen und Instandhaltung von anderen Anlagen</act:name>
-  <act:id type="guid">67d612f507d543b26e5880b2ca856a95</act:id>
+  <act:id type="new">67d612f507d543b26e5880b2ca856a95</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -20437,11 +20437,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">5925fef34d2d43bd1a1fbe06d7cf5515</act:parent>
+  <act:parent type="new">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:id type="new">9120ee6b090ae0a732d904a9533435a3</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -20459,11 +20459,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">5925fef34d2d43bd1a1fbe06d7cf5515</act:parent>
+  <act:parent type="new">5925fef34d2d43bd1a1fbe06d7cf5515</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Wartungskosten für Hard- und Software</act:name>
-  <act:id type="guid">27ded5821fb097fb9a435074d0e20706</act:id>
+  <act:id type="new">27ded5821fb097fb9a435074d0e20706</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -20485,11 +20485,11 @@
       <slot:value type="integer">1</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">5925fef34d2d43bd1a1fbe06d7cf5515</act:parent>
+  <act:parent type="new">5925fef34d2d43bd1a1fbe06d7cf5515</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Mietleasing</act:name>
-  <act:id type="guid">6840fb2425ebaa4b35d7c014e1a097d6</act:id>
+  <act:id type="new">6840fb2425ebaa4b35d7c014e1a097d6</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -20511,11 +20511,11 @@
       <slot:value type="integer">1</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">5925fef34d2d43bd1a1fbe06d7cf5515</act:parent>
+  <act:parent type="new">5925fef34d2d43bd1a1fbe06d7cf5515</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name> Gewerbesteuerlich zu berücksichtigendes Mietleasing § 8 GewStG</act:name>
-  <act:id type="guid">4e2ffa4719c68aecc33759447db520fb</act:id>
+  <act:id type="new">4e2ffa4719c68aecc33759447db520fb</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -20533,11 +20533,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">6840fb2425ebaa4b35d7c014e1a097d6</act:parent>
+  <act:parent type="new">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:id type="new">c4f157aa055b2df995b3ecb00a255372</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -20554,11 +20554,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">02bf19f7916e6dc15c403335dd274ccb</act:parent>
+  <act:parent type="new">02bf19f7916e6dc15c403335dd274ccb</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Werbekosten</act:name>
-  <act:id type="guid">b79422d817942119d25d7a427466b48a</act:id>
+  <act:id type="new">b79422d817942119d25d7a427466b48a</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -20580,11 +20580,11 @@
       <slot:value type="integer">1</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">c4f157aa055b2df995b3ecb00a255372</act:parent>
+  <act:parent type="new">c4f157aa055b2df995b3ecb00a255372</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Geschenke bis 40 €</act:name>
-  <act:id type="guid">b6c8da62c8da8f92b82da4eb160e9e90</act:id>
+  <act:id type="new">b6c8da62c8da8f92b82da4eb160e9e90</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -20607,11 +20607,11 @@
       <slot:value type="integer">1</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">b79422d817942119d25d7a427466b48a</act:parent>
+  <act:parent type="new">b79422d817942119d25d7a427466b48a</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Geschenke über 40 €</act:name>
-  <act:id type="guid">93a9ff9ad16185c64a31005738e9e396</act:id>
+  <act:id type="new">93a9ff9ad16185c64a31005738e9e396</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -20634,11 +20634,11 @@
       <slot:value type="integer">1</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">b79422d817942119d25d7a427466b48a</act:parent>
+  <act:parent type="new">b79422d817942119d25d7a427466b48a</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Geschenke ausschlielich betrieblich genutzt</act:name>
-  <act:id type="guid">e2981f566f3ea6250302044c41aba839</act:id>
+  <act:id type="new">e2981f566f3ea6250302044c41aba839</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -20656,11 +20656,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">b79422d817942119d25d7a427466b48a</act:parent>
+  <act:parent type="new">b79422d817942119d25d7a427466b48a</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Repräsentationskosten</act:name>
-  <act:id type="guid">43b898e6544bc5fcfebd4e7846434758</act:id>
+  <act:id type="new">43b898e6544bc5fcfebd4e7846434758</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -20682,11 +20682,11 @@
       <slot:value type="integer">1</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">b79422d817942119d25d7a427466b48a</act:parent>
+  <act:parent type="new">b79422d817942119d25d7a427466b48a</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Bewirtungskosten</act:name>
-  <act:id type="guid">a53848dfaff5a01c12f5566ad50f25e5</act:id>
+  <act:id type="new">a53848dfaff5a01c12f5566ad50f25e5</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -20708,11 +20708,11 @@
       <slot:value type="integer">1</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">b79422d817942119d25d7a427466b48a</act:parent>
+  <act:parent type="new">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:id type="new">3700c8594d98f7a76e55bfc6a86676b7</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -20730,11 +20730,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">b79422d817942119d25d7a427466b48a</act:parent>
+  <act:parent type="new">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:id type="new">f7c65aa1e4c3ed89e595892de1434f7d</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -20752,11 +20752,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">b79422d817942119d25d7a427466b48a</act:parent>
+  <act:parent type="new">b79422d817942119d25d7a427466b48a</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Aufmerksamkeiten</act:name>
-  <act:id type="guid">258fe0caa33a51701bc4185c1f93305c</act:id>
+  <act:id type="new">258fe0caa33a51701bc4185c1f93305c</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -20778,11 +20778,11 @@
       <slot:value type="integer">1</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">b79422d817942119d25d7a427466b48a</act:parent>
+  <act:parent type="new">b79422d817942119d25d7a427466b48a</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Nicht abzugsfähige Bewirtungskosten</act:name>
-  <act:id type="guid">a09d04e91dcdd3b48d4b0e53b78fbf63</act:id>
+  <act:id type="new">a09d04e91dcdd3b48d4b0e53b78fbf63</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -20805,11 +20805,11 @@
       <slot:value type="integer">1</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">b79422d817942119d25d7a427466b48a</act:parent>
+  <act:parent type="new">b79422d817942119d25d7a427466b48a</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Nicht abzugsfähige Betriebsausgaben aus Werbe-, Repräsentations- und Reisekosten (nicht abziehbarer Anteil)</act:name>
-  <act:id type="guid">8e93b671731af3c7e6469ba18095a050</act:id>
+  <act:id type="new">8e93b671731af3c7e6469ba18095a050</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -20831,11 +20831,11 @@
       <slot:value type="integer">1</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">b79422d817942119d25d7a427466b48a</act:parent>
+  <act:parent type="new">b79422d817942119d25d7a427466b48a</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Reisekosten Arbeitnehmer</act:name>
-  <act:id type="guid">03ce1f9501fb243d08288bb02a9f431e</act:id>
+  <act:id type="new">03ce1f9501fb243d08288bb02a9f431e</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -20857,11 +20857,11 @@
       <slot:value type="integer">1</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">c4f157aa055b2df995b3ecb00a255372</act:parent>
+  <act:parent type="new">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:id type="new">9f5ea185c477f76fab9d3613d57cd2ed</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -20879,11 +20879,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">03ce1f9501fb243d08288bb02a9f431e</act:parent>
+  <act:parent type="new">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:id type="new">ef38fa59dc24f353ca58eed4fd4598b7</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -20901,11 +20901,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">03ce1f9501fb243d08288bb02a9f431e</act:parent>
+  <act:parent type="new">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:id type="new">3690b5774a7b214ca3d1d25ea7ddda2c</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -20923,11 +20923,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">03ce1f9501fb243d08288bb02a9f431e</act:parent>
+  <act:parent type="new">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:id type="new">481d3daffce715cb9d6a3141b9e7b0f5</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -20945,11 +20945,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">03ce1f9501fb243d08288bb02a9f431e</act:parent>
+  <act:parent type="new">03ce1f9501fb243d08288bb02a9f431e</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Reisekosten Unternehmer</act:name>
-  <act:id type="guid">98f2cfd54498e60e453551992e9396de</act:id>
+  <act:id type="new">98f2cfd54498e60e453551992e9396de</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -20971,11 +20971,11 @@
       <slot:value type="integer">1</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">c4f157aa055b2df995b3ecb00a255372</act:parent>
+  <act:parent type="new">c4f157aa055b2df995b3ecb00a255372</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Reisekosten Unternehmer, Fahrtkosten</act:name>
-  <act:id type="guid">21b362e4c1d8e75f13c8eac7c257e731</act:id>
+  <act:id type="new">21b362e4c1d8e75f13c8eac7c257e731</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -20993,11 +20993,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">98f2cfd54498e60e453551992e9396de</act:parent>
+  <act:parent type="new">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:id type="new">1f4501027152a2c991871b11af315a86</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -21015,11 +21015,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">98f2cfd54498e60e453551992e9396de</act:parent>
+  <act:parent type="new">98f2cfd54498e60e453551992e9396de</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Reisekosten Unternehmer Übernachtungsaufwand</act:name>
-  <act:id type="guid">ec5060c7937a19f46dec14e055844a73</act:id>
+  <act:id type="new">ec5060c7937a19f46dec14e055844a73</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -21037,11 +21037,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">98f2cfd54498e60e453551992e9396de</act:parent>
+  <act:parent type="new">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:id type="new">21bab4bc2ec9de58da3936a5c1cde062</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -21059,11 +21059,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">98f2cfd54498e60e453551992e9396de</act:parent>
+  <act:parent type="new">98f2cfd54498e60e453551992e9396de</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Fahrten zwischen Wohnung und Arbeitsstätte (nicht abziehbarer Anteil)</act:name>
-  <act:id type="guid">e1d310d113198de82c883c990f45c0c9</act:id>
+  <act:id type="new">e1d310d113198de82c883c990f45c0c9</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -21081,11 +21081,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">98f2cfd54498e60e453551992e9396de</act:parent>
+  <act:parent type="new">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:id type="new">d3319b0c0ee3501a4ad454bf51a775b4</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -21103,11 +21103,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">98f2cfd54498e60e453551992e9396de</act:parent>
+  <act:parent type="new">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:id type="new">34be7b6c3246314364ef3ad2c6aead4c</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -21125,11 +21125,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">02bf19f7916e6dc15c403335dd274ccb</act:parent>
+  <act:parent type="new">02bf19f7916e6dc15c403335dd274ccb</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Porto</act:name>
-  <act:id type="guid">650ff8bf8093ccdf22967ea2170d4662</act:id>
+  <act:id type="new">650ff8bf8093ccdf22967ea2170d4662</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -21147,11 +21147,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">34be7b6c3246314364ef3ad2c6aead4c</act:parent>
+  <act:parent type="new">34be7b6c3246314364ef3ad2c6aead4c</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Telefon</act:name>
-  <act:id type="guid">70679407bd887c210be18b13ecd2e993</act:id>
+  <act:id type="new">70679407bd887c210be18b13ecd2e993</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -21173,11 +21173,11 @@
       <slot:value type="integer">1</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">34be7b6c3246314364ef3ad2c6aead4c</act:parent>
+  <act:parent type="new">34be7b6c3246314364ef3ad2c6aead4c</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Telefax und Internetkosten</act:name>
-  <act:id type="guid">f610d9e35ca581d6f9bb10ba5e7c1dc4</act:id>
+  <act:id type="new">f610d9e35ca581d6f9bb10ba5e7c1dc4</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -21199,11 +21199,11 @@
       <slot:value type="integer">1</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">34be7b6c3246314364ef3ad2c6aead4c</act:parent>
+  <act:parent type="new">34be7b6c3246314364ef3ad2c6aead4c</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Bürobedarf</act:name>
-  <act:id type="guid">2221c8cff3d810a4bae301c8b49fc2d7</act:id>
+  <act:id type="new">2221c8cff3d810a4bae301c8b49fc2d7</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -21225,11 +21225,11 @@
       <slot:value type="integer">1</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">34be7b6c3246314364ef3ad2c6aead4c</act:parent>
+  <act:parent type="new">34be7b6c3246314364ef3ad2c6aead4c</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Zeitschriften, Bücher</act:name>
-  <act:id type="guid">cb4bef387198c244d4c3b325dd517fb5</act:id>
+  <act:id type="new">cb4bef387198c244d4c3b325dd517fb5</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -21251,11 +21251,11 @@
       <slot:value type="integer">1</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">34be7b6c3246314364ef3ad2c6aead4c</act:parent>
+  <act:parent type="new">34be7b6c3246314364ef3ad2c6aead4c</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Fortbildungskosten</act:name>
-  <act:id type="guid">99f7e61a734cfa3e5c4b75505763507f</act:id>
+  <act:id type="new">99f7e61a734cfa3e5c4b75505763507f</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -21273,11 +21273,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">34be7b6c3246314364ef3ad2c6aead4c</act:parent>
+  <act:parent type="new">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:id type="new">22feccd4f438a201bc974eb7449018c5</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -21295,11 +21295,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">34be7b6c3246314364ef3ad2c6aead4c</act:parent>
+  <act:parent type="new">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:id type="new">0ef8fe246edc5c9ee726d20851ef7afa</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -21317,11 +21317,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">34be7b6c3246314364ef3ad2c6aead4c</act:parent>
+  <act:parent type="new">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:id type="new">2b14079ef17c0b9aab0bb80aa9eb4702</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -21339,11 +21339,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">34be7b6c3246314364ef3ad2c6aead4c</act:parent>
+  <act:parent type="new">34be7b6c3246314364ef3ad2c6aead4c</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Rechts- und Beratungskosten</act:name>
-  <act:id type="guid">c6b2d3528bcd559dda327c4475db3d4f</act:id>
+  <act:id type="new">c6b2d3528bcd559dda327c4475db3d4f</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -21365,11 +21365,11 @@
       <slot:value type="integer">1</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">34be7b6c3246314364ef3ad2c6aead4c</act:parent>
+  <act:parent type="new">34be7b6c3246314364ef3ad2c6aead4c</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Abschluß- und Prüfungskosten</act:name>
-  <act:id type="guid">0a45ddd44e05c5daa293526d57a82346</act:id>
+  <act:id type="new">0a45ddd44e05c5daa293526d57a82346</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -21391,11 +21391,11 @@
       <slot:value type="integer">1</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">34be7b6c3246314364ef3ad2c6aead4c</act:parent>
+  <act:parent type="new">34be7b6c3246314364ef3ad2c6aead4c</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Buchführungskosten</act:name>
-  <act:id type="guid">a24c420128f82f4d97c123eb5d6eb7dc</act:id>
+  <act:id type="new">a24c420128f82f4d97c123eb5d6eb7dc</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -21417,11 +21417,11 @@
       <slot:value type="integer">1</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">34be7b6c3246314364ef3ad2c6aead4c</act:parent>
+  <act:parent type="new">34be7b6c3246314364ef3ad2c6aead4c</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Mieten für Einrichtungen</act:name>
-  <act:id type="guid">db7c598d5f21370fe0d93abb5eecd891</act:id>
+  <act:id type="new">db7c598d5f21370fe0d93abb5eecd891</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -21443,11 +21443,11 @@
       <slot:value type="integer">1</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">34be7b6c3246314364ef3ad2c6aead4c</act:parent>
+  <act:parent type="new">34be7b6c3246314364ef3ad2c6aead4c</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Gewerbesteuerlich zu berücksichtigende Miete für Einrichtungen § 8 GewStG</act:name>
-  <act:id type="guid">acc87728d36607261557e9daaa426b83</act:id>
+  <act:id type="new">acc87728d36607261557e9daaa426b83</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -21465,11 +21465,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">db7c598d5f21370fe0d93abb5eecd891</act:parent>
+  <act:parent type="new">db7c598d5f21370fe0d93abb5eecd891</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Mietleasing</act:name>
-  <act:id type="guid">0cd495cd4ee05f9d842a95fd5579bec8</act:id>
+  <act:id type="new">0cd495cd4ee05f9d842a95fd5579bec8</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -21488,11 +21488,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">34be7b6c3246314364ef3ad2c6aead4c</act:parent>
+  <act:parent type="new">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:id type="new">8e559eae0ee39e2c548f4e6c7146123f</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -21510,11 +21510,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">0cd495cd4ee05f9d842a95fd5579bec8</act:parent>
+  <act:parent type="new">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:id type="new">e05803ace6b01012d741a9b390a427f9</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -21536,11 +21536,11 @@
       <slot:value type="integer">1</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">34be7b6c3246314364ef3ad2c6aead4c</act:parent>
+  <act:parent type="new">34be7b6c3246314364ef3ad2c6aead4c</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Sonstiger Betriebsbedarf</act:name>
-  <act:id type="guid">7d1c28e38e25d2b36ada936a584c54a7</act:id>
+  <act:id type="new">7d1c28e38e25d2b36ada936a584c54a7</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -21562,11 +21562,11 @@
       <slot:value type="integer">1</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">34be7b6c3246314364ef3ad2c6aead4c</act:parent>
+  <act:parent type="new">34be7b6c3246314364ef3ad2c6aead4c</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Nebenkosten des Geldverkehrs</act:name>
-  <act:id type="guid">44eb5bed859eb08a5827f21a47dcf71a</act:id>
+  <act:id type="new">44eb5bed859eb08a5827f21a47dcf71a</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -21584,11 +21584,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">34be7b6c3246314364ef3ad2c6aead4c</act:parent>
+  <act:parent type="new">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:id type="new">7beb322246f002bd4296c28dbddd499d</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -21606,11 +21606,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">34be7b6c3246314364ef3ad2c6aead4c</act:parent>
+  <act:parent type="new">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:id type="new">f47307d6e04a1b6505f3cb25663e5eb6</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -21629,11 +21629,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">34be7b6c3246314364ef3ad2c6aead4c</act:parent>
+  <act:parent type="new">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:id type="new">297bc769e47a9de3f3a79d80d738be12</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -21651,11 +21651,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">34be7b6c3246314364ef3ad2c6aead4c</act:parent>
+  <act:parent type="new">34be7b6c3246314364ef3ad2c6aead4c</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Nicht abziehbare Vorsteuer</act:name>
-  <act:id type="guid">409e30043821b8a8cc676a839f7ad79c</act:id>
+  <act:id type="new">409e30043821b8a8cc676a839f7ad79c</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -21673,11 +21673,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">34be7b6c3246314364ef3ad2c6aead4c</act:parent>
+  <act:parent type="new">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:id type="new">af952f3fad333029c06aaa880d0c243b</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -21695,11 +21695,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">409e30043821b8a8cc676a839f7ad79c</act:parent>
+  <act:parent type="new">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:id type="new">0fa17f3721cfdbee57682773a67bae9c</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -21717,11 +21717,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">409e30043821b8a8cc676a839f7ad79c</act:parent>
+  <act:parent type="new">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:id type="new">45e0300b7a2ab7021760b47ee8ae9b37</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -21739,11 +21739,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">34be7b6c3246314364ef3ad2c6aead4c</act:parent>
+  <act:parent type="new">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:id type="new">210fec9cbfd08595f74e7cc5b419b5f3</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -21761,11 +21761,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">34be7b6c3246314364ef3ad2c6aead4c</act:parent>
+  <act:parent type="new">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:id type="new">a68fab40b7f841b6f098a05d45916099</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -21787,11 +21787,11 @@
       <slot:value type="integer">1</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">02bf19f7916e6dc15c403335dd274ccb</act:parent>
+  <act:parent type="new">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:id type="new">919e23f97a18a15ffafc63f6e7350222</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -21809,11 +21809,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">a68fab40b7f841b6f098a05d45916099</act:parent>
+  <act:parent type="new">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:id type="new">96b74a97ef5abc059013eb2598036be8</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -21831,11 +21831,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">a68fab40b7f841b6f098a05d45916099</act:parent>
+  <act:parent type="new">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:id type="new">56d46dd3b373b38c30ecf7fe5321a12c</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -21857,11 +21857,11 @@
       <slot:value type="integer">1</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">02bf19f7916e6dc15c403335dd274ccb</act:parent>
+  <act:parent type="new">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:id type="new">e372143fdb11893eaa5ceadb0e65bf2a</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -21879,11 +21879,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">56d46dd3b373b38c30ecf7fe5321a12c</act:parent>
+  <act:parent type="new">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:id type="new">9f985712d629836f14a1b3ac5e6888dc</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -21905,11 +21905,11 @@
       <slot:value type="integer">1</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">56d46dd3b373b38c30ecf7fe5321a12c</act:parent>
+  <act:parent type="new">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:id type="new">2466cf3d44b832aeb8f2aa15abd296e5</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -21931,11 +21931,11 @@
       <slot:value type="integer">1</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">56d46dd3b373b38c30ecf7fe5321a12c</act:parent>
+  <act:parent type="new">56d46dd3b373b38c30ecf7fe5321a12c</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Garagenmiete</act:name>
-  <act:id type="guid">ce87091ed71a47b61fcfbe6496e4e366</act:id>
+  <act:id type="new">ce87091ed71a47b61fcfbe6496e4e366</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -21957,11 +21957,11 @@
       <slot:value type="integer">1</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">56d46dd3b373b38c30ecf7fe5321a12c</act:parent>
+  <act:parent type="new">56d46dd3b373b38c30ecf7fe5321a12c</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Leasingfahrzeugkosten</act:name>
-  <act:id type="guid">e50e36067ac6cc3efd0ca87933f69190</act:id>
+  <act:id type="new">e50e36067ac6cc3efd0ca87933f69190</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -21983,11 +21983,11 @@
       <slot:value type="integer">1</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">56d46dd3b373b38c30ecf7fe5321a12c</act:parent>
+  <act:parent type="new">56d46dd3b373b38c30ecf7fe5321a12c</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Sonstige Kfz-Kosten</act:name>
-  <act:id type="guid">32c57509c7ea9f75a13e5ddfd2881903</act:id>
+  <act:id type="new">32c57509c7ea9f75a13e5ddfd2881903</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -22009,11 +22009,11 @@
       <slot:value type="integer">1</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">56d46dd3b373b38c30ecf7fe5321a12c</act:parent>
+  <act:parent type="new">56d46dd3b373b38c30ecf7fe5321a12c</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Mautgebühren</act:name>
-  <act:id type="guid">b03949fef50b5655c42323b71602e488</act:id>
+  <act:id type="new">b03949fef50b5655c42323b71602e488</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -22031,11 +22031,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">56d46dd3b373b38c30ecf7fe5321a12c</act:parent>
+  <act:parent type="new">56d46dd3b373b38c30ecf7fe5321a12c</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Kfz-Kosten für betrieblich genutzte, zum Privatvermögen gehörende Kraftfahrzeuge</act:name>
-  <act:id type="guid">395107ca46dc20f69a86b070b0aea713</act:id>
+  <act:id type="new">395107ca46dc20f69a86b070b0aea713</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -22053,11 +22053,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">56d46dd3b373b38c30ecf7fe5321a12c</act:parent>
+  <act:parent type="new">56d46dd3b373b38c30ecf7fe5321a12c</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Fremdfahrzeugkosten</act:name>
-  <act:id type="guid">6d6aa1a0a5177fc69aed2328b236abdd</act:id>
+  <act:id type="new">6d6aa1a0a5177fc69aed2328b236abdd</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -22075,11 +22075,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">56d46dd3b373b38c30ecf7fe5321a12c</act:parent>
+  <act:parent type="new">56d46dd3b373b38c30ecf7fe5321a12c</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>7) Kosten der Warenabgabe</act:name>
-  <act:id type="guid">f426b343a06164be037f65c82153a874</act:id>
+  <act:id type="new">f426b343a06164be037f65c82153a874</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -22098,11 +22098,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">02bf19f7916e6dc15c403335dd274ccb</act:parent>
+  <act:parent type="new">02bf19f7916e6dc15c403335dd274ccb</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Verpackungsmaterial</act:name>
-  <act:id type="guid">f8f3e2cbfb60c11ff0ad4da57b5e892f</act:id>
+  <act:id type="new">f8f3e2cbfb60c11ff0ad4da57b5e892f</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -22120,11 +22120,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">f426b343a06164be037f65c82153a874</act:parent>
+  <act:parent type="new">f426b343a06164be037f65c82153a874</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Ausgangsfrachten</act:name>
-  <act:id type="guid">8e2478b0f84490bd038922985731589a</act:id>
+  <act:id type="new">8e2478b0f84490bd038922985731589a</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -22142,11 +22142,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">f426b343a06164be037f65c82153a874</act:parent>
+  <act:parent type="new">f426b343a06164be037f65c82153a874</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Transportversicherungen</act:name>
-  <act:id type="guid">31f7c5cead72323f6eb941e78cfa0633</act:id>
+  <act:id type="new">31f7c5cead72323f6eb941e78cfa0633</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -22164,11 +22164,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">f426b343a06164be037f65c82153a874</act:parent>
+  <act:parent type="new">f426b343a06164be037f65c82153a874</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Verkaufsprovisionen</act:name>
-  <act:id type="guid">4cd98cc73bd54c99cce8d019d4a657d0</act:id>
+  <act:id type="new">4cd98cc73bd54c99cce8d019d4a657d0</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -22190,11 +22190,11 @@
       <slot:value type="integer">1</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">f426b343a06164be037f65c82153a874</act:parent>
+  <act:parent type="new">f426b343a06164be037f65c82153a874</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Fremdarbeiten (Vertrieb)</act:name>
-  <act:id type="guid">a30405fee0acc89fcf1f28f3763b719d</act:id>
+  <act:id type="new">a30405fee0acc89fcf1f28f3763b719d</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -22216,11 +22216,11 @@
       <slot:value type="integer">1</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">f426b343a06164be037f65c82153a874</act:parent>
+  <act:parent type="new">f426b343a06164be037f65c82153a874</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Aufwand für Gewährleistung</act:name>
-  <act:id type="guid">4f62e5bc3d3166237c90cfdad7c59879</act:id>
+  <act:id type="new">4f62e5bc3d3166237c90cfdad7c59879</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -22242,11 +22242,11 @@
       <slot:value type="integer">1</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">f426b343a06164be037f65c82153a874</act:parent>
+  <act:parent type="new">f426b343a06164be037f65c82153a874</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Aufwendungen aus Kursdifferenzen</act:name>
-  <act:id type="guid">00c7e61255603682c8bf7af5368a2dfc</act:id>
+  <act:id type="new">00c7e61255603682c8bf7af5368a2dfc</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -22264,11 +22264,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">02bf19f7916e6dc15c403335dd274ccb</act:parent>
+  <act:parent type="new">02bf19f7916e6dc15c403335dd274ccb</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Aufwendungen aus der Währungsumstellung auf den Euro (Art. 43 Abs. 1 EGHGB)</act:name>
-  <act:id type="guid">fa7e2262a96d9e5b4553cc596cf8a20e</act:id>
+  <act:id type="new">fa7e2262a96d9e5b4553cc596cf8a20e</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -22286,11 +22286,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">02bf19f7916e6dc15c403335dd274ccb</act:parent>
+  <act:parent type="new">02bf19f7916e6dc15c403335dd274ccb</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Aufwendungen aus Bewertung Finanzmittelfonds</act:name>
-  <act:id type="guid">5b46fa7a80c8383b7817987ffdc2d41a</act:id>
+  <act:id type="new">5b46fa7a80c8383b7817987ffdc2d41a</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -22308,11 +22308,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">02bf19f7916e6dc15c403335dd274ccb</act:parent>
+  <act:parent type="new">02bf19f7916e6dc15c403335dd274ccb</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>b) Verluste aus dem Abgang von Gegenständen des Anlagevermögens</act:name>
-  <act:id type="guid">47767b5fa390ff8a4dbb0fdf05a3ee3b</act:id>
+  <act:id type="new">47767b5fa390ff8a4dbb0fdf05a3ee3b</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -22329,11 +22329,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">cf7f94dcdeb53cd3d602ea87d83aba4e</act:parent>
+  <act:parent type="new">cf7f94dcdeb53cd3d602ea87d83aba4e</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Erlöse aus Verkäufen Sachanlagevermögen steuerfrei § 4 Nr. 1a UStG</act:name>
-  <act:id type="guid">3ed8139edb0209b9ecccfc8b2e60e90a</act:id>
+  <act:id type="new">3ed8139edb0209b9ecccfc8b2e60e90a</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -22352,11 +22352,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">47767b5fa390ff8a4dbb0fdf05a3ee3b</act:parent>
+  <act:parent type="new">47767b5fa390ff8a4dbb0fdf05a3ee3b</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Erlöse aus Verkäufen Sachanlagevermögen 16% USt</act:name>
-  <act:id type="guid">187525b967b669624823c158eca38554</act:id>
+  <act:id type="new">187525b967b669624823c158eca38554</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -22375,11 +22375,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">47767b5fa390ff8a4dbb0fdf05a3ee3b</act:parent>
+  <act:parent type="new">47767b5fa390ff8a4dbb0fdf05a3ee3b</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Erlöse aus Verkäufen Sachanlagevermögen steuerfrei § 4 Nr. 1b UStG</act:name>
-  <act:id type="guid">982804cfea02b767b7c1c8ef7f93ca77</act:id>
+  <act:id type="new">982804cfea02b767b7c1c8ef7f93ca77</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -22398,11 +22398,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">47767b5fa390ff8a4dbb0fdf05a3ee3b</act:parent>
+  <act:parent type="new">47767b5fa390ff8a4dbb0fdf05a3ee3b</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Erlöse aus Verkäufen Sachanlagevermögen</act:name>
-  <act:id type="guid">c5007c2e4c42b3ab16c573f5c5b71237</act:id>
+  <act:id type="new">c5007c2e4c42b3ab16c573f5c5b71237</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -22421,11 +22421,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">47767b5fa390ff8a4dbb0fdf05a3ee3b</act:parent>
+  <act:parent type="new">47767b5fa390ff8a4dbb0fdf05a3ee3b</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Erlöse aus Verkäufen immaterieller Vermögensgegenstände</act:name>
-  <act:id type="guid">5bb07cd267ccdd792f4144087f4e96e6</act:id>
+  <act:id type="new">5bb07cd267ccdd792f4144087f4e96e6</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -22444,11 +22444,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">47767b5fa390ff8a4dbb0fdf05a3ee3b</act:parent>
+  <act:parent type="new">47767b5fa390ff8a4dbb0fdf05a3ee3b</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Erlöse aus Verkäufen Finanzanlagen</act:name>
-  <act:id type="guid">cf201527246b075ad0bb188073172c04</act:id>
+  <act:id type="new">cf201527246b075ad0bb188073172c04</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -22467,11 +22467,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">47767b5fa390ff8a4dbb0fdf05a3ee3b</act:parent>
+  <act:parent type="new">47767b5fa390ff8a4dbb0fdf05a3ee3b</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Erlöse aus Verkäufen Finanzanlagen 100 %/50 % nicht abzugsfähig (inländische Kap.Ges.)</act:name>
-  <act:id type="guid">23542910d9e3b6c903cac7a39e9c1f41</act:id>
+  <act:id type="new">23542910d9e3b6c903cac7a39e9c1f41</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -22490,11 +22490,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">47767b5fa390ff8a4dbb0fdf05a3ee3b</act:parent>
+  <act:parent type="new">47767b5fa390ff8a4dbb0fdf05a3ee3b</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Anlagenabgänge Sachanlagen</act:name>
-  <act:id type="guid">fe45e8c5d3f8605f609e968498d50094</act:id>
+  <act:id type="new">fe45e8c5d3f8605f609e968498d50094</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -22513,11 +22513,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">47767b5fa390ff8a4dbb0fdf05a3ee3b</act:parent>
+  <act:parent type="new">47767b5fa390ff8a4dbb0fdf05a3ee3b</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Anlagenabgänge immaterielle Vermögensgegenstände</act:name>
-  <act:id type="guid">390b3d0248094ceb49d7d9e6b0c97923</act:id>
+  <act:id type="new">390b3d0248094ceb49d7d9e6b0c97923</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -22536,11 +22536,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">47767b5fa390ff8a4dbb0fdf05a3ee3b</act:parent>
+  <act:parent type="new">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:id type="new">80e6bbb81081322e2ceb274401638051</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -22559,11 +22559,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">47767b5fa390ff8a4dbb0fdf05a3ee3b</act:parent>
+  <act:parent type="new">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:id type="new">6d004f5ad548387f5d77ab1022bb6b23</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -22582,11 +22582,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">47767b5fa390ff8a4dbb0fdf05a3ee3b</act:parent>
+  <act:parent type="new">47767b5fa390ff8a4dbb0fdf05a3ee3b</act:parent>
 </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:id type="new">d9425d48258c29b16537a1120e87a95d</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -22604,11 +22604,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">47767b5fa390ff8a4dbb0fdf05a3ee3b</act:parent>
+  <act:parent type="new">47767b5fa390ff8a4dbb0fdf05a3ee3b</act:parent>
 </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:id type="new">a165c149a5fe61978d3080b8caf58829</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -22627,11 +22627,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">47767b5fa390ff8a4dbb0fdf05a3ee3b</act:parent>
+  <act:parent type="new">47767b5fa390ff8a4dbb0fdf05a3ee3b</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <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:id type="new">d8494e8b7d4b2f51d181e5a3cb3b7b4a</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -22648,11 +22648,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">cf7f94dcdeb53cd3d602ea87d83aba4e</act:parent>
+  <act:parent type="new">cf7f94dcdeb53cd3d602ea87d83aba4e</act:parent>
 </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:id type="new">a7934ed6bc0c227f56a8db770ce56d3c</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -22670,11 +22670,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">d8494e8b7d4b2f51d181e5a3cb3b7b4a</act:parent>
+  <act:parent type="new">d8494e8b7d4b2f51d181e5a3cb3b7b4a</act:parent>
 </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:id type="new">7b6a56cb9be31c2ac6876f9334656876</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -22693,11 +22693,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">d8494e8b7d4b2f51d181e5a3cb3b7b4a</act:parent>
+  <act:parent type="new">d8494e8b7d4b2f51d181e5a3cb3b7b4a</act:parent>
 </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:id type="new">f6c642a842a00ec870be113993c3bca5</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -22716,11 +22716,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">d8494e8b7d4b2f51d181e5a3cb3b7b4a</act:parent>
+  <act:parent type="new">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:id type="new">a07a9feb4404c803a7809d141ce814f4</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -22739,11 +22739,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">d8494e8b7d4b2f51d181e5a3cb3b7b4a</act:parent>
+  <act:parent type="new">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:id type="new">f30a9e85f809307b9c6b686612b270db</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -22761,11 +22761,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">d8494e8b7d4b2f51d181e5a3cb3b7b4a</act:parent>
+  <act:parent type="new">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:id type="new">06bbb091b575d82b5aa9b10d4e5a1244</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -22783,11 +22783,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">d8494e8b7d4b2f51d181e5a3cb3b7b4a</act:parent>
+  <act:parent type="new">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:id type="new">4fd7ecf98b836a356fd25b36ac0c30af</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -22805,11 +22805,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">d8494e8b7d4b2f51d181e5a3cb3b7b4a</act:parent>
+  <act:parent type="new">d8494e8b7d4b2f51d181e5a3cb3b7b4a</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Einstellung in die Pauschalwertberichtigung zu Forderungen</act:name>
-  <act:id type="guid">ef483122f903e11765f2bb8a857d2c6e</act:id>
+  <act:id type="new">ef483122f903e11765f2bb8a857d2c6e</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -22827,11 +22827,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">d8494e8b7d4b2f51d181e5a3cb3b7b4a</act:parent>
+  <act:parent type="new">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:id type="new">1c9b01f1444a088f0922b24a8c1a4ba9</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -22848,11 +22848,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">cf7f94dcdeb53cd3d602ea87d83aba4e</act:parent>
+  <act:parent type="new">cf7f94dcdeb53cd3d602ea87d83aba4e</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Zuwendungen, Spenden, steuerlich nicht abziehbar</act:name>
-  <act:id type="guid">aadb8713bc20c46eaee73559e0a933f1</act:id>
+  <act:id type="new">aadb8713bc20c46eaee73559e0a933f1</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -22870,11 +22870,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">1c9b01f1444a088f0922b24a8c1a4ba9</act:parent>
+  <act:parent type="new">1c9b01f1444a088f0922b24a8c1a4ba9</act:parent>
 </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:id type="new">a8ffe0b01093b873492b97badafdab63</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -22892,11 +22892,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">1c9b01f1444a088f0922b24a8c1a4ba9</act:parent>
+  <act:parent type="new">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:id type="new">5ff5de52e63d97482570719feb2bb6aa</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -22914,11 +22914,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">1c9b01f1444a088f0922b24a8c1a4ba9</act:parent>
+  <act:parent type="new">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:id type="new">edeca0cc0461c100459c6011b003b282</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -22936,11 +22936,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">1c9b01f1444a088f0922b24a8c1a4ba9</act:parent>
+  <act:parent type="new">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:id type="new">12cb45b81ae35861c826eff9356f4fab</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -22958,11 +22958,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">1c9b01f1444a088f0922b24a8c1a4ba9</act:parent>
+  <act:parent type="new">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:id type="new">865103769caad0200af84b6a2b0449eb</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -22980,11 +22980,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">1c9b01f1444a088f0922b24a8c1a4ba9</act:parent>
+  <act:parent type="new">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:id type="new">7488fcc28c27087b0481310220281ca7</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -23002,11 +23002,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">1c9b01f1444a088f0922b24a8c1a4ba9</act:parent>
+  <act:parent type="new">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:id type="new">ed5d24f9cdc13f4cd546a18535988205</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -23024,11 +23024,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">1c9b01f1444a088f0922b24a8c1a4ba9</act:parent>
+  <act:parent type="new">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:id type="new">e199b478a2ff769f3eb4896e46f7dbc2</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -23046,11 +23046,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">1c9b01f1444a088f0922b24a8c1a4ba9</act:parent>
+  <act:parent type="new">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:id type="new">69ea025cd488b1084c9fed0d584800e2</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -23067,11 +23067,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">cf7f94dcdeb53cd3d602ea87d83aba4e</act:parent>
+  <act:parent type="new">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:id type="new">0f5d5512038a1a2360f7d44666820838</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -23089,11 +23089,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">69ea025cd488b1084c9fed0d584800e2</act:parent>
+  <act:parent type="new">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:id type="new">07eceb470a85c5a8e8e015ec75732dc8</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -23111,11 +23111,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">69ea025cd488b1084c9fed0d584800e2</act:parent>
+  <act:parent type="new">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:id type="new">f12d99dff71fceccff0bd84c746d80b2</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -23133,11 +23133,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">69ea025cd488b1084c9fed0d584800e2</act:parent>
+  <act:parent type="new">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:id type="new">71abd428b3a7cab222308414d1165d6f</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -23155,11 +23155,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">69ea025cd488b1084c9fed0d584800e2</act:parent>
+  <act:parent type="new">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:id type="new">ed4fd8143c9d488b8172b9642115f36b</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -23177,11 +23177,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">69ea025cd488b1084c9fed0d584800e2</act:parent>
+  <act:parent type="new">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:id type="new">2e014ae18903126be1305c97fba9731e</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -23199,11 +23199,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">69ea025cd488b1084c9fed0d584800e2</act:parent>
+  <act:parent type="new">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:id type="new">f4c0a57e80206cf2d8c3d4033a6c7922</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -23221,11 +23221,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">69ea025cd488b1084c9fed0d584800e2</act:parent>
+  <act:parent type="new">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:id type="new">29367c6f4dfb2f9ebe6c807e2cb32b22</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -23243,11 +23243,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">69ea025cd488b1084c9fed0d584800e2</act:parent>
+  <act:parent type="new">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:id type="new">9cf9f573f298a7e4a69ffeeeb4855b6f</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -23265,11 +23265,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">69ea025cd488b1084c9fed0d584800e2</act:parent>
+  <act:parent type="new">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:id type="new">2ebf5cfae6514c2a1ed8176cf9346bc7</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -23287,11 +23287,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">69ea025cd488b1084c9fed0d584800e2</act:parent>
+  <act:parent type="new">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:id type="new">e24631f8be473272a47c3b3187dd1b5e</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -23309,11 +23309,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">69ea025cd488b1084c9fed0d584800e2</act:parent>
+  <act:parent type="new">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:id type="new">f9218772672c2b3b1d0fec59a7fd384f</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -23331,11 +23331,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">69ea025cd488b1084c9fed0d584800e2</act:parent>
+  <act:parent type="new">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:id type="new">7b9852168571d463059f1a9a038ca8ff</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -23352,11 +23352,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">cf7f94dcdeb53cd3d602ea87d83aba4e</act:parent>
+  <act:parent type="new">cf7f94dcdeb53cd3d602ea87d83aba4e</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Herstellungskosten</act:name>
-  <act:id type="guid">ba73ed9d5b56579a0e0f1fb9be3b08f7</act:id>
+  <act:id type="new">ba73ed9d5b56579a0e0f1fb9be3b08f7</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -23375,11 +23375,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">7b9852168571d463059f1a9a038ca8ff</act:parent>
+  <act:parent type="new">7b9852168571d463059f1a9a038ca8ff</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Verwaltungskosten</act:name>
-  <act:id type="guid">efa1c2dac899e2417457a461d74506b6</act:id>
+  <act:id type="new">efa1c2dac899e2417457a461d74506b6</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -23398,11 +23398,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">7b9852168571d463059f1a9a038ca8ff</act:parent>
+  <act:parent type="new">7b9852168571d463059f1a9a038ca8ff</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Vertriebskosten</act:name>
-  <act:id type="guid">82f166849822c439759e1c6d59efb626</act:id>
+  <act:id type="new">82f166849822c439759e1c6d59efb626</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -23421,11 +23421,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">7b9852168571d463059f1a9a038ca8ff</act:parent>
+  <act:parent type="new">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:id type="new">9462aa571417fd3f84517efe9750f3ab</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -23443,11 +23443,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">7b9852168571d463059f1a9a038ca8ff</act:parent>
+  <act:parent type="new">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:id type="new">8163fd4c7d3eca37779981b3fa479f0c</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -23465,11 +23465,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">cf7f94dcdeb53cd3d602ea87d83aba4e</act:parent>
+  <act:parent type="new">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:id type="new">bd0c0f4c5e274ad6e60cfb18cc2ca7e5</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -23487,11 +23487,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">cf7f94dcdeb53cd3d602ea87d83aba4e</act:parent>
+  <act:parent type="new">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:id type="new">958bcef2a9a95bb7fb94cf890c32e22b</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -23509,11 +23509,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">cf7f94dcdeb53cd3d602ea87d83aba4e</act:parent>
+  <act:parent type="new">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:id type="new">d178ab7cd9f293421fe9c19d4e13fea0</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -23531,11 +23531,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">cf7f94dcdeb53cd3d602ea87d83aba4e</act:parent>
+  <act:parent type="new">cf7f94dcdeb53cd3d602ea87d83aba4e</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Einstellungen in Sonderposten mit Rücklageanteil (Existenzgründerrücklage)</act:name>
-  <act:id type="guid">a925fa0dcc3618aba6ee7df3eb317b1e</act:id>
+  <act:id type="new">a925fa0dcc3618aba6ee7df3eb317b1e</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -23553,11 +23553,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">cf7f94dcdeb53cd3d602ea87d83aba4e</act:parent>
+  <act:parent type="new">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:id type="new">77d002bae022921736161cb5f75a114c</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -23575,11 +23575,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">cf7f94dcdeb53cd3d602ea87d83aba4e</act:parent>
+  <act:parent type="new">cf7f94dcdeb53cd3d602ea87d83aba4e</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Forderungsverluste</act:name>
-  <act:id type="guid">18243e4b412ad0a904dc36d08b20f695</act:id>
+  <act:id type="new">18243e4b412ad0a904dc36d08b20f695</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -23598,11 +23598,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">cf7f94dcdeb53cd3d602ea87d83aba4e</act:parent>
+  <act:parent type="new">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:id type="new">96b7ddc8873d37c832c1895bb5295877</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -23621,11 +23621,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">18243e4b412ad0a904dc36d08b20f695</act:parent>
+  <act:parent type="new">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:id type="new">5799ffd0a84b5b30cb70b3a9f61d8c2b</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -23644,11 +23644,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">18243e4b412ad0a904dc36d08b20f695</act:parent>
+  <act:parent type="new">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:id type="new">97446722c73f354b7352263e7f95bc4d</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -23667,11 +23667,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">18243e4b412ad0a904dc36d08b20f695</act:parent>
+  <act:parent type="new">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:id type="new">83c1fdccdb8ad8c92f8dff79a93a8319</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -23690,11 +23690,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">18243e4b412ad0a904dc36d08b20f695</act:parent>
+  <act:parent type="new">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:id type="new">39591bd8942fd922918d1bb6b93f4f9a</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -23713,11 +23713,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">18243e4b412ad0a904dc36d08b20f695</act:parent>
+  <act:parent type="new">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:id type="new">7378d4441f6dd694f08bdf075a3c8912</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -23736,11 +23736,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">18243e4b412ad0a904dc36d08b20f695</act:parent>
+  <act:parent type="new">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:id type="new">2c48f1ac4c9e5b5c1538185a0fac4086</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -23759,11 +23759,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">18243e4b412ad0a904dc36d08b20f695</act:parent>
+  <act:parent type="new">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:id type="new">af18df2b2025b73e9930a526e62d3c59</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -23782,11 +23782,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">cf7f94dcdeb53cd3d602ea87d83aba4e</act:parent>
+  <act:parent type="new">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:id type="new">0b9c660016fdb2c55e77c6247a4a01d3</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -23804,11 +23804,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">cf7f94dcdeb53cd3d602ea87d83aba4e</act:parent>
+  <act:parent type="new">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:id type="new">9ae1bd620b72585ccb331cd711dcf928</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -23826,11 +23826,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">cf7f94dcdeb53cd3d602ea87d83aba4e</act:parent>
+  <act:parent type="new">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:id type="new">676de19f4a18cfe6f34d77b99c9c0902</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -23854,7 +23854,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Abschreibungen auf Finanzanlagen</act:name>
-  <act:id type="guid">330db1de3813d4b598b2646016d5bab4</act:id>
+  <act:id type="new">330db1de3813d4b598b2646016d5bab4</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -23872,11 +23872,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">676de19f4a18cfe6f34d77b99c9c0902</act:parent>
+  <act:parent type="new">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:id type="new">358c113659c03c17bc78f677e64f6b9f</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -23895,11 +23895,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">330db1de3813d4b598b2646016d5bab4</act:parent>
+  <act:parent type="new">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:id type="new">bd99edea1955d7a98773772ab91332f4</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -23917,11 +23917,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">330db1de3813d4b598b2646016d5bab4</act:parent>
+  <act:parent type="new">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:id type="new">73ee82a70b1684f63ff518efbffe2f49</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -23939,11 +23939,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">330db1de3813d4b598b2646016d5bab4</act:parent>
+  <act:parent type="new">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:id type="new">7911b18245637ed89f2c415b63d70b4a</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -23962,11 +23962,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">330db1de3813d4b598b2646016d5bab4</act:parent>
+  <act:parent type="new">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:id type="new">3931c679d22ec4e1e3c22f47fc33a998</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -23984,11 +23984,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">330db1de3813d4b598b2646016d5bab4</act:parent>
+  <act:parent type="new">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:id type="new">67c96069ce438824638e4e15916597fc</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -24007,11 +24007,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">330db1de3813d4b598b2646016d5bab4</act:parent>
+  <act:parent type="new">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:id type="new">931177616ce28c479616ee898e40e54f</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -24029,11 +24029,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">330db1de3813d4b598b2646016d5bab4</act:parent>
+  <act:parent type="new">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:id type="new">1848323dfe915f8ed2a24bc00fef1e16</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -24057,7 +24057,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>- davon an verbundene Unternehmen</act:name>
-  <act:id type="guid">1d2e4fdc63afeae1c59bf9b936518804</act:id>
+  <act:id type="new">1d2e4fdc63afeae1c59bf9b936518804</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -24078,11 +24078,11 @@
       <slot:value type="frame"/>
     </slot>
   </act:slots>
-  <act:parent type="guid">1848323dfe915f8ed2a24bc00fef1e16</act:parent>
+  <act:parent type="new">1848323dfe915f8ed2a24bc00fef1e16</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Zinsen und ähnliche Aufwendungen an verbundene Unterbundenen nehmen</act:name>
-  <act:id type="guid">1966a089d55a2ad1e46f39a708db8ed0</act:id>
+  <act:id type="new">1966a089d55a2ad1e46f39a708db8ed0</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -24100,11 +24100,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">1d2e4fdc63afeae1c59bf9b936518804</act:parent>
+  <act:parent type="new">1d2e4fdc63afeae1c59bf9b936518804</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Zinsaufwendungen für kurzfristige Verbindlichkeiten an verbundene Unternehmen</act:name>
-  <act:id type="guid">dd8da7f44322b874a2a61794a5e8f9d2</act:id>
+  <act:id type="new">dd8da7f44322b874a2a61794a5e8f9d2</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -24122,11 +24122,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">1d2e4fdc63afeae1c59bf9b936518804</act:parent>
+  <act:parent type="new">1d2e4fdc63afeae1c59bf9b936518804</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Zinsaufwendungen für langfristige Verbindlichkeiten an verbundene Unternehmen</act:name>
-  <act:id type="guid">09014c042581b5688f4ea7616d4dba6c</act:id>
+  <act:id type="new">09014c042581b5688f4ea7616d4dba6c</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -24144,11 +24144,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">1d2e4fdc63afeae1c59bf9b936518804</act:parent>
+  <act:parent type="new">1d2e4fdc63afeae1c59bf9b936518804</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Zinsähnliche Aufwendungen an verbundene Unternehmen</act:name>
-  <act:id type="guid">c9288106558e37941eacb7f050faa701</act:id>
+  <act:id type="new">c9288106558e37941eacb7f050faa701</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -24166,11 +24166,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">1d2e4fdc63afeae1c59bf9b936518804</act:parent>
+  <act:parent type="new">1d2e4fdc63afeae1c59bf9b936518804</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Diskontaufwendungen an verbundene Unternehmen</act:name>
-  <act:id type="guid">f18b03725d22a5290070bf9156c09981</act:id>
+  <act:id type="new">f18b03725d22a5290070bf9156c09981</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -24188,11 +24188,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">1d2e4fdc63afeae1c59bf9b936518804</act:parent>
+  <act:parent type="new">1d2e4fdc63afeae1c59bf9b936518804</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Zinsen und ähnliche Aufwendungen an verbundene Unternehmen 100 %/50 % nicht abzugsfähig</act:name>
-  <act:id type="guid">f40038a15e50f1e799367827fee722f2</act:id>
+  <act:id type="new">f40038a15e50f1e799367827fee722f2</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -24211,11 +24211,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">1d2e4fdc63afeae1c59bf9b936518804</act:parent>
+  <act:parent type="new">1d2e4fdc63afeae1c59bf9b936518804</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Aufwendungen aus Verlustübernahme und aufgrund einer Gewinngemeinschaft, eines Gewinn- oder Teilgewinnabführungsvertrags abgeführte Gewinne</act:name>
-  <act:id type="guid">61f884f026b5cec86f75f7b9b25ea945</act:id>
+  <act:id type="new">61f884f026b5cec86f75f7b9b25ea945</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -24232,11 +24232,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">1848323dfe915f8ed2a24bc00fef1e16</act:parent>
+  <act:parent type="new">1848323dfe915f8ed2a24bc00fef1e16</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Aufwendungen aus Verlustübernahme</act:name>
-  <act:id type="guid">de484140fc50bdd3865d5e66b6b6d9fb</act:id>
+  <act:id type="new">de484140fc50bdd3865d5e66b6b6d9fb</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -24254,11 +24254,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">61f884f026b5cec86f75f7b9b25ea945</act:parent>
+  <act:parent type="new">61f884f026b5cec86f75f7b9b25ea945</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Abgeführte Gewinne aufgrund einer Gewinngemeinschaft</act:name>
-  <act:id type="guid">a7eb8794d1e171f9b46826656b15d055</act:id>
+  <act:id type="new">a7eb8794d1e171f9b46826656b15d055</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -24276,11 +24276,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">61f884f026b5cec86f75f7b9b25ea945</act:parent>
+  <act:parent type="new">61f884f026b5cec86f75f7b9b25ea945</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Abgeführte Gewinne aufgrund eines Gewinn- oder Teilgewinnabführungsvertrags</act:name>
-  <act:id type="guid">55fd30f01dc015a758adc2569c341d5c</act:id>
+  <act:id type="new">55fd30f01dc015a758adc2569c341d5c</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -24298,11 +24298,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">61f884f026b5cec86f75f7b9b25ea945</act:parent>
+  <act:parent type="new">61f884f026b5cec86f75f7b9b25ea945</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Abgeführte Gewinnanteile an stille Gesellschafter § 8 GewStG</act:name>
-  <act:id type="guid">da217e4cc01d7e715df599db374c19bb</act:id>
+  <act:id type="new">da217e4cc01d7e715df599db374c19bb</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -24320,11 +24320,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">61f884f026b5cec86f75f7b9b25ea945</act:parent>
+  <act:parent type="new">61f884f026b5cec86f75f7b9b25ea945</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Zinsen und ähnliche Aufwendungen</act:name>
-  <act:id type="guid">8077a61128333def2454214ea7b6df5c</act:id>
+  <act:id type="new">8077a61128333def2454214ea7b6df5c</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -24342,11 +24342,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">1848323dfe915f8ed2a24bc00fef1e16</act:parent>
+  <act:parent type="new">1848323dfe915f8ed2a24bc00fef1e16</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Steuerlich abzugsfähige, andere Nebenleistungen zu Steuern</act:name>
-  <act:id type="guid">d462c502a4fc36b1664d9ac5b6e55eca</act:id>
+  <act:id type="new">d462c502a4fc36b1664d9ac5b6e55eca</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -24364,11 +24364,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">8077a61128333def2454214ea7b6df5c</act:parent>
+  <act:parent type="new">8077a61128333def2454214ea7b6df5c</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Steuerlich nicht abzugsfähige, andere Nebenleistungen zu Steuern</act:name>
-  <act:id type="guid">634a3ca870fe09a6543a4c77e03e9d88</act:id>
+  <act:id type="new">634a3ca870fe09a6543a4c77e03e9d88</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -24386,11 +24386,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">8077a61128333def2454214ea7b6df5c</act:parent>
+  <act:parent type="new">8077a61128333def2454214ea7b6df5c</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Zinsaufwendungen § 233a AO betriebliche Steuern</act:name>
-  <act:id type="guid">175898858541f5e2e9076eced4e27fb7</act:id>
+  <act:id type="new">175898858541f5e2e9076eced4e27fb7</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -24408,11 +24408,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">8077a61128333def2454214ea7b6df5c</act:parent>
+  <act:parent type="new">8077a61128333def2454214ea7b6df5c</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Zinsaufwendungen §§ 233a bis 237 AO</act:name>
-  <act:id type="guid">b38f82c5de3a784f2e9eab49d678d655</act:id>
+  <act:id type="new">b38f82c5de3a784f2e9eab49d678d655</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -24431,11 +24431,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">8077a61128333def2454214ea7b6df5c</act:parent>
+  <act:parent type="new">8077a61128333def2454214ea7b6df5c</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Zinsaufwendungen für kurzfristige Verbindlichkeiten</act:name>
-  <act:id type="guid">71a9174e0b5d1b37537fbaae957435e9</act:id>
+  <act:id type="new">71a9174e0b5d1b37537fbaae957435e9</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -24453,11 +24453,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">1848323dfe915f8ed2a24bc00fef1e16</act:parent>
+  <act:parent type="new">1848323dfe915f8ed2a24bc00fef1e16</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Nicht abzugsfähige Schuldzinsen (langfristig) gemäß § 4 Abs. 4a EStG</act:name>
-  <act:id type="guid">94d77d7d8bc10d776c6bd03774e8294a</act:id>
+  <act:id type="new">94d77d7d8bc10d776c6bd03774e8294a</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -24476,11 +24476,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">71a9174e0b5d1b37537fbaae957435e9</act:parent>
+  <act:parent type="new">71a9174e0b5d1b37537fbaae957435e9</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Nicht abzugsfähige Schuldzinsen (kurzfristig) gemäß § 4 Abs. 4a EStG</act:name>
-  <act:id type="guid">d84388a7f7fcea4151c1b93a677dcfdb</act:id>
+  <act:id type="new">d84388a7f7fcea4151c1b93a677dcfdb</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -24499,11 +24499,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">71a9174e0b5d1b37537fbaae957435e9</act:parent>
+  <act:parent type="new">71a9174e0b5d1b37537fbaae957435e9</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>In Dauerschuldzinsen umqualifizierte Zinsen auf kurzfristige Verbindlichkeiten</act:name>
-  <act:id type="guid">3b18d6e9227a2b37f21f0108977313d4</act:id>
+  <act:id type="new">3b18d6e9227a2b37f21f0108977313d4</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -24521,11 +24521,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">71a9174e0b5d1b37537fbaae957435e9</act:parent>
+  <act:parent type="new">71a9174e0b5d1b37537fbaae957435e9</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Zinsaufwendungen für langfristige Verbindlichkeiten</act:name>
-  <act:id type="guid">40bbf2cc46016fd17529264fd27c534d</act:id>
+  <act:id type="new">40bbf2cc46016fd17529264fd27c534d</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -24544,11 +24544,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">1848323dfe915f8ed2a24bc00fef1e16</act:parent>
+  <act:parent type="new">1848323dfe915f8ed2a24bc00fef1e16</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Zinsaufwendungen für Gebäude, die zum Betriebsvermögen gehören</act:name>
-  <act:id type="guid">1ab72d64e7b05bc69909c41a978c6a50</act:id>
+  <act:id type="new">1ab72d64e7b05bc69909c41a978c6a50</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -24566,11 +24566,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">40bbf2cc46016fd17529264fd27c534d</act:parent>
+  <act:parent type="new">40bbf2cc46016fd17529264fd27c534d</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Zinsen zur Finanzierung des Anlagevermögen</act:name>
-  <act:id type="guid">bcac5b0849ab920dea3af584fea43dbe</act:id>
+  <act:id type="new">bcac5b0849ab920dea3af584fea43dbe</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -24588,11 +24588,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">40bbf2cc46016fd17529264fd27c534d</act:parent>
+  <act:parent type="new">40bbf2cc46016fd17529264fd27c534d</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Renten und dauernde Lasten aus Gründung/Erwerb § 8 GewStG</act:name>
-  <act:id type="guid">62aa443abf3cad9e8c7408d27870333d</act:id>
+  <act:id type="new">62aa443abf3cad9e8c7408d27870333d</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -24610,11 +24610,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">40bbf2cc46016fd17529264fd27c534d</act:parent>
+  <act:parent type="new">40bbf2cc46016fd17529264fd27c534d</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Zinsaufwendungen an Mitunternehmer für die Hingabe von Kapital § 15 EStG</act:name>
-  <act:id type="guid">a4d96f9f3cf84a6f9d356bb79305d1c3</act:id>
+  <act:id type="new">a4d96f9f3cf84a6f9d356bb79305d1c3</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -24632,11 +24632,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">40bbf2cc46016fd17529264fd27c534d</act:parent>
+  <act:parent type="new">40bbf2cc46016fd17529264fd27c534d</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Zinsähnliche Aufwendungen</act:name>
-  <act:id type="guid">453e411aa183b227f77b8a8f7fcc7b3a</act:id>
+  <act:id type="new">453e411aa183b227f77b8a8f7fcc7b3a</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -24654,11 +24654,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">1848323dfe915f8ed2a24bc00fef1e16</act:parent>
+  <act:parent type="new">1848323dfe915f8ed2a24bc00fef1e16</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Diskontaufwendungen</act:name>
-  <act:id type="guid">262f8fda4cf7472e8302007611238c40</act:id>
+  <act:id type="new">262f8fda4cf7472e8302007611238c40</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -24676,11 +24676,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">1848323dfe915f8ed2a24bc00fef1e16</act:parent>
+  <act:parent type="new">1848323dfe915f8ed2a24bc00fef1e16</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Zinsen und ähnliche Aufwendungen 100 %/50 % nicht abzugsfähig</act:name>
-  <act:id type="guid">f0127b77131b4bc05f3dbc8b3adccbe2</act:id>
+  <act:id type="new">f0127b77131b4bc05f3dbc8b3adccbe2</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -24699,11 +24699,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">1848323dfe915f8ed2a24bc00fef1e16</act:parent>
+  <act:parent type="new">1848323dfe915f8ed2a24bc00fef1e16</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>16. außerordentliche Aufwendungen</act:name>
-  <act:id type="guid">17d4b5a4b578ad6b4b9c1ba56a4822bd</act:id>
+  <act:id type="new">17d4b5a4b578ad6b4b9c1ba56a4822bd</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -24727,7 +24727,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Außerordentliche Aufwendungen</act:name>
-  <act:id type="guid">a425bb1a0869b8059903e0e1e4e6e7d7</act:id>
+  <act:id type="new">a425bb1a0869b8059903e0e1e4e6e7d7</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -24749,11 +24749,11 @@
       <slot:value type="integer">1</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">17d4b5a4b578ad6b4b9c1ba56a4822bd</act:parent>
+  <act:parent type="new">17d4b5a4b578ad6b4b9c1ba56a4822bd</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Außerordentliche Aufwendungen finanzwirksam</act:name>
-  <act:id type="guid">b50841637aacd8821dbde8e6e05c3fac</act:id>
+  <act:id type="new">b50841637aacd8821dbde8e6e05c3fac</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -24771,11 +24771,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">a425bb1a0869b8059903e0e1e4e6e7d7</act:parent>
+  <act:parent type="new">a425bb1a0869b8059903e0e1e4e6e7d7</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Außerordentliche Aufwendungen nicht finanzwirksam</act:name>
-  <act:id type="guid">0412205ed5ffe3729f9cc5f108e85164</act:id>
+  <act:id type="new">0412205ed5ffe3729f9cc5f108e85164</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -24793,11 +24793,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">a425bb1a0869b8059903e0e1e4e6e7d7</act:parent>
+  <act:parent type="new">a425bb1a0869b8059903e0e1e4e6e7d7</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>18. Steuern vom Einkommen und vom Ertrag</act:name>
-  <act:id type="guid">b1f254106f1e487b31aad762ad1cca11</act:id>
+  <act:id type="new">b1f254106f1e487b31aad762ad1cca11</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -24821,7 +24821,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Körperschaftsteuer</act:name>
-  <act:id type="guid">f00e5e2126e3acdb3789807e0596a497</act:id>
+  <act:id type="new">f00e5e2126e3acdb3789807e0596a497</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -24839,11 +24839,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">b1f254106f1e487b31aad762ad1cca11</act:parent>
+  <act:parent type="new">b1f254106f1e487b31aad762ad1cca11</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Körperschaftsteuer für Vorjahre</act:name>
-  <act:id type="guid">dac7d570edd203341ce4d39c2517f750</act:id>
+  <act:id type="new">dac7d570edd203341ce4d39c2517f750</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -24861,11 +24861,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">f00e5e2126e3acdb3789807e0596a497</act:parent>
+  <act:parent type="new">f00e5e2126e3acdb3789807e0596a497</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Körperschaftsteuererstattung Vorjahre</act:name>
-  <act:id type="guid">1cf095a03ae8f592517129e153888779</act:id>
+  <act:id type="new">1cf095a03ae8f592517129e153888779</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -24883,11 +24883,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">f00e5e2126e3acdb3789807e0596a497</act:parent>
+  <act:parent type="new">f00e5e2126e3acdb3789807e0596a497</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Solidaritätszuschlagerstattungen für Vorjahre</act:name>
-  <act:id type="guid">1e77373beb4c9db9896dbe0a4fadadfb</act:id>
+  <act:id type="new">1e77373beb4c9db9896dbe0a4fadadfb</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -24905,11 +24905,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">b1f254106f1e487b31aad762ad1cca11</act:parent>
+  <act:parent type="new">b1f254106f1e487b31aad762ad1cca11</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Solidaritätszuschlag</act:name>
-  <act:id type="guid">37f2cf5b574a0246a80339837b08b586</act:id>
+  <act:id type="new">37f2cf5b574a0246a80339837b08b586</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -24927,11 +24927,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">b1f254106f1e487b31aad762ad1cca11</act:parent>
+  <act:parent type="new">b1f254106f1e487b31aad762ad1cca11</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Solidaritätszuschlag für Vorjahre</act:name>
-  <act:id type="guid">ee391946c23bc42d7242a2e8274bfd5b</act:id>
+  <act:id type="new">ee391946c23bc42d7242a2e8274bfd5b</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -24949,11 +24949,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">b1f254106f1e487b31aad762ad1cca11</act:parent>
+  <act:parent type="new">b1f254106f1e487b31aad762ad1cca11</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Gewerbesteuer</act:name>
-  <act:id type="guid">793d583394dea1e0cf246a96fdbec63b</act:id>
+  <act:id type="new">793d583394dea1e0cf246a96fdbec63b</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -24971,11 +24971,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">b1f254106f1e487b31aad762ad1cca11</act:parent>
+  <act:parent type="new">b1f254106f1e487b31aad762ad1cca11</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Gewerbeertragsteuer</act:name>
-  <act:id type="guid">68a54a040f323b6e7d1fb523cbd87ab5</act:id>
+  <act:id type="new">68a54a040f323b6e7d1fb523cbd87ab5</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -24993,11 +24993,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">b1f254106f1e487b31aad762ad1cca11</act:parent>
+  <act:parent type="new">b1f254106f1e487b31aad762ad1cca11</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Kapitalertragsteuer 25%</act:name>
-  <act:id type="guid">5e602d7d30968020455d5c3b186b28ca</act:id>
+  <act:id type="new">5e602d7d30968020455d5c3b186b28ca</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -25016,11 +25016,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">b1f254106f1e487b31aad762ad1cca11</act:parent>
+  <act:parent type="new">b1f254106f1e487b31aad762ad1cca11</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Kapitalertragsteuer 20%</act:name>
-  <act:id type="guid">d1dcadd48624202fd54fec6da7856400</act:id>
+  <act:id type="new">d1dcadd48624202fd54fec6da7856400</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -25038,11 +25038,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">b1f254106f1e487b31aad762ad1cca11</act:parent>
+  <act:parent type="new">b1f254106f1e487b31aad762ad1cca11</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Anrechenbarer Solidaritätszuschlag auf Kapitelertragsteuer 20%</act:name>
-  <act:id type="guid">d66b1671cba6383f643915ae77a8f941</act:id>
+  <act:id type="new">d66b1671cba6383f643915ae77a8f941</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -25060,11 +25060,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">b1f254106f1e487b31aad762ad1cca11</act:parent>
+  <act:parent type="new">b1f254106f1e487b31aad762ad1cca11</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Zinsabschlagsteuer</act:name>
-  <act:id type="guid">0c8fe1fdff73fe37cdadc48114fb925b</act:id>
+  <act:id type="new">0c8fe1fdff73fe37cdadc48114fb925b</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -25082,11 +25082,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">b1f254106f1e487b31aad762ad1cca11</act:parent>
+  <act:parent type="new">b1f254106f1e487b31aad762ad1cca11</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Anrechenbarer Solidaritätszuschlag auf Zinsabschlagsteuer</act:name>
-  <act:id type="guid">a664c82b645a6bb5f7e7ca1d686fe7bc</act:id>
+  <act:id type="new">a664c82b645a6bb5f7e7ca1d686fe7bc</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -25104,11 +25104,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">b1f254106f1e487b31aad762ad1cca11</act:parent>
+  <act:parent type="new">b1f254106f1e487b31aad762ad1cca11</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Steuernachzahlungen Vorjahre für Steuern vom Einkommen und Ertrag</act:name>
-  <act:id type="guid">2dcdda5bddb370d006d58005a7747319</act:id>
+  <act:id type="new">2dcdda5bddb370d006d58005a7747319</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -25126,11 +25126,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">b1f254106f1e487b31aad762ad1cca11</act:parent>
+  <act:parent type="new">b1f254106f1e487b31aad762ad1cca11</act:parent>
 </gnc:account>
 <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:id type="new">130df50d42fa3997e514ac9f0ac0535b</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -25148,11 +25148,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">b1f254106f1e487b31aad762ad1cca11</act:parent>
+  <act:parent type="new">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:id type="new">18cd9d7d36213618539f9b644909b88c</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -25170,11 +25170,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">b1f254106f1e487b31aad762ad1cca11</act:parent>
+  <act:parent type="new">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:id type="new">14317143371642d28f1085f244e92164</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -25195,7 +25195,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Sonstige Steuern</act:name>
-  <act:id type="guid">a5866629e278f3178e1a89e670c364f1</act:id>
+  <act:id type="new">a5866629e278f3178e1a89e670c364f1</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -25213,11 +25213,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">14317143371642d28f1085f244e92164</act:parent>
+  <act:parent type="new">14317143371642d28f1085f244e92164</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Verbrauchsteuer</act:name>
-  <act:id type="guid">fe4984b6ffd6067845565f6a79e72ba3</act:id>
+  <act:id type="new">fe4984b6ffd6067845565f6a79e72ba3</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -25235,11 +25235,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">a5866629e278f3178e1a89e670c364f1</act:parent>
+  <act:parent type="new">a5866629e278f3178e1a89e670c364f1</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Ökosteuer</act:name>
-  <act:id type="guid">645ac69df0e23132e58e1801fc9cc19b</act:id>
+  <act:id type="new">645ac69df0e23132e58e1801fc9cc19b</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -25257,11 +25257,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">a5866629e278f3178e1a89e670c364f1</act:parent>
+  <act:parent type="new">a5866629e278f3178e1a89e670c364f1</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Grundsteuer</act:name>
-  <act:id type="guid">9cba85054f28605b1ab51a2bb2c975a5</act:id>
+  <act:id type="new">9cba85054f28605b1ab51a2bb2c975a5</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -25279,11 +25279,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">a5866629e278f3178e1a89e670c364f1</act:parent>
+  <act:parent type="new">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:id type="new">cd44de7e0aee2706b301f9c1bacef79c</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -25301,11 +25301,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">9cba85054f28605b1ab51a2bb2c975a5</act:parent>
+  <act:parent type="new">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:id type="new">f4d4caa38a00a232835988f7c55c2658</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -25323,11 +25323,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">a5866629e278f3178e1a89e670c364f1</act:parent>
+  <act:parent type="new">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:id type="new">80b1d48962ca79526f05164c4ded631a</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -25345,11 +25345,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">a5866629e278f3178e1a89e670c364f1</act:parent>
+  <act:parent type="new">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:id type="new">99e113ed0416a564d64005711d670e91</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -25367,11 +25367,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">a5866629e278f3178e1a89e670c364f1</act:parent>
+  <act:parent type="new">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:id type="new">38e68910c9a79657ea751abc1746f44b</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -25389,11 +25389,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">a5866629e278f3178e1a89e670c364f1</act:parent>
+  <act:parent type="new">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:id type="new">cc7dbfb6a1542855e03eecdaee3237ea</act:id>
   <act:type>EQUITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -25418,7 +25418,7 @@
 </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:id type="new">e940821294093238c9ed9e89a1d00a37</act:id>
   <act:type>EQUITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -25438,7 +25438,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>01. Gewinn-/Verlustvortrag nach Verwendung</act:name>
-  <act:id type="guid">644e496fc6f9e01e389755e3bd69d80d</act:id>
+  <act:id type="new">644e496fc6f9e01e389755e3bd69d80d</act:id>
   <act:type>EQUITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -25455,11 +25455,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">e940821294093238c9ed9e89a1d00a37</act:parent>
+  <act:parent type="new">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:id type="new">85f811bc3d9a818d6f5ba196cd2979aa</act:id>
   <act:type>EQUITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -25477,11 +25477,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">644e496fc6f9e01e389755e3bd69d80d</act:parent>
+  <act:parent type="new">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:id type="new">3c7e5794b38633932062b2764bed0b43</act:id>
   <act:type>EQUITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -25499,11 +25499,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">644e496fc6f9e01e389755e3bd69d80d</act:parent>
+  <act:parent type="new">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:id type="new">ed574d34401f433d6e55e0c881a36f43</act:id>
   <act:type>EQUITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -25521,11 +25521,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">644e496fc6f9e01e389755e3bd69d80d</act:parent>
+  <act:parent type="new">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:id type="new">2d59454941ced193128838396e722b00</act:id>
   <act:type>EQUITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -25543,11 +25543,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">644e496fc6f9e01e389755e3bd69d80d</act:parent>
+  <act:parent type="new">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:id type="new">36a5b6f056a05e744a8a4c6460a85396</act:id>
   <act:type>EQUITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -25565,11 +25565,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">644e496fc6f9e01e389755e3bd69d80d</act:parent>
+  <act:parent type="new">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:id type="new">7d98054b81da8fa1b1ea68d7d92b047b</act:id>
   <act:type>EQUITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -25587,11 +25587,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">644e496fc6f9e01e389755e3bd69d80d</act:parent>
+  <act:parent type="new">644e496fc6f9e01e389755e3bd69d80d</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>02. Entnahmen aus Gewinnrücklagen</act:name>
-  <act:id type="guid">e250efca9681cba74a7eb7f31361d9af</act:id>
+  <act:id type="new">e250efca9681cba74a7eb7f31361d9af</act:id>
   <act:type>EQUITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -25608,11 +25608,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">e940821294093238c9ed9e89a1d00a37</act:parent>
+  <act:parent type="new">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:id type="new">51cfa2d6b27ca7d0d84c5954d1516c9a</act:id>
   <act:type>EQUITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -25630,11 +25630,11 @@
       <slot:value type="string">Aufwandskonten?</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">e250efca9681cba74a7eb7f31361d9af</act:parent>
+  <act:parent type="new">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:id type="new">b9a6f1ae114ab0b860679518eca422e6</act:id>
   <act:type>EQUITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -25652,11 +25652,11 @@
       <slot:value type="string">Aufwandskonten?</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">e250efca9681cba74a7eb7f31361d9af</act:parent>
+  <act:parent type="new">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:id type="new">7b20bdd2f040526d654f09199a8c0fdd</act:id>
   <act:type>EQUITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -25674,11 +25674,11 @@
       <slot:value type="string">Aufwandskonten?</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">e250efca9681cba74a7eb7f31361d9af</act:parent>
+  <act:parent type="new">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:id type="new">09e7daa17493f116f02ea85a59c2741c</act:id>
   <act:type>EQUITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -25696,11 +25696,11 @@
       <slot:value type="string">Aufwandskonten?</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">e250efca9681cba74a7eb7f31361d9af</act:parent>
+  <act:parent type="new">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:id type="new">ddc1d0d55f2c987b67aa4107272855fc</act:id>
   <act:type>EQUITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -25718,11 +25718,11 @@
       <slot:value type="string">Aufwandskonten?</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">e250efca9681cba74a7eb7f31361d9af</act:parent>
+  <act:parent type="new">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:id type="new">24ab942af2624f4557eee713594cfe8a</act:id>
   <act:type>EQUITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -25740,11 +25740,11 @@
       <slot:value type="string">Aufwandskonten?</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">e250efca9681cba74a7eb7f31361d9af</act:parent>
+  <act:parent type="new">e250efca9681cba74a7eb7f31361d9af</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>03. Einstellungen in Gewinnrücklagen</act:name>
-  <act:id type="guid">f14569e730ac327e0d442683013d415a</act:id>
+  <act:id type="new">f14569e730ac327e0d442683013d415a</act:id>
   <act:type>EQUITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -25761,11 +25761,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">e940821294093238c9ed9e89a1d00a37</act:parent>
+  <act:parent type="new">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:id type="new">33fb12ef61a288efe9b71a391390a92a</act:id>
   <act:type>EQUITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -25783,11 +25783,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">f14569e730ac327e0d442683013d415a</act:parent>
+  <act:parent type="new">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:id type="new">a55c296eac6d9bd9dee382b03f9e90ea</act:id>
   <act:type>EQUITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -25805,11 +25805,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">f14569e730ac327e0d442683013d415a</act:parent>
+  <act:parent type="new">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:id type="new">a687f641c6a92e583e4f811a285cac3b</act:id>
   <act:type>EQUITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -25827,11 +25827,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">f14569e730ac327e0d442683013d415a</act:parent>
+  <act:parent type="new">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:id type="new">46adc1106a1c998159c93a6fd256b3f5</act:id>
   <act:type>EQUITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -25849,11 +25849,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">f14569e730ac327e0d442683013d415a</act:parent>
+  <act:parent type="new">f14569e730ac327e0d442683013d415a</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Vorabausschüttung</act:name>
-  <act:id type="guid">1411997e25e0110f4a3202a4ccdd692f</act:id>
+  <act:id type="new">1411997e25e0110f4a3202a4ccdd692f</act:id>
   <act:type>EQUITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -25871,11 +25871,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">f14569e730ac327e0d442683013d415a</act:parent>
+  <act:parent type="new">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:id type="new">b9588a4dc4411adbf65747a53194f0ee</act:id>
   <act:type>EQUITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -25893,11 +25893,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">f14569e730ac327e0d442683013d415a</act:parent>
+  <act:parent type="new">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:id type="new">d5cbf3780510cc4bba614f0f119da1b2</act:id>
   <act:type>EQUITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -25915,11 +25915,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">f14569e730ac327e0d442683013d415a</act:parent>
+  <act:parent type="new">f14569e730ac327e0d442683013d415a</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Anfangsbestand</act:name>
-  <act:id type="guid">e57d948c9a884e179bd090118b9212f8</act:id>
+  <act:id type="new">e57d948c9a884e179bd090118b9212f8</act:id>
   <act:type>EQUITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -25936,7 +25936,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Saldenvorträge Sachkonten</act:name>
-  <act:id type="guid">1388e85529c4367daca7540ded776f29</act:id>
+  <act:id type="new">1388e85529c4367daca7540ded776f29</act:id>
   <act:type>EQUITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -25954,11 +25954,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">e57d948c9a884e179bd090118b9212f8</act:parent>
+  <act:parent type="new">e57d948c9a884e179bd090118b9212f8</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Saldenvorträge Debitoren</act:name>
-  <act:id type="guid">b1f71776f91e9870a52b544ac8111101</act:id>
+  <act:id type="new">b1f71776f91e9870a52b544ac8111101</act:id>
   <act:type>EQUITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -25976,11 +25976,11 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">e57d948c9a884e179bd090118b9212f8</act:parent>
+  <act:parent type="new">e57d948c9a884e179bd090118b9212f8</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Saldenvorträge Kreditoren</act:name>
-  <act:id type="guid">b53dd07c847bd10d5d6c7005a76c3a96</act:id>
+  <act:id type="new">b53dd07c847bd10d5d6c7005a76c3a96</act:id>
   <act:type>EQUITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -25998,7 +25998,7 @@
       <slot:value type="string"></slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">e57d948c9a884e179bd090118b9212f8</act:parent>
+  <act:parent type="new">e57d948c9a884e179bd090118b9212f8</act:parent>
 </gnc:account>
 </gnc-account-example>

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