r23780 - gnucash/trunk/accounts - Replace type="guid" with type="new" in gnucash-xea files

[John Ralls]

Author: jralls
Date: 2014-01-30 11:36:51 -0500 (Thu, 30 Jan 2014)
New Revision: 23780
Trac: http://svn.gnucash.org/trac/changeset/23780

Modified:
   gnucash/trunk/accounts/de_AT/acctchrt_business.gnucash-xea
   gnucash/trunk/accounts/de_AT/acctchrt_common.gnucash-xea
   gnucash/trunk/accounts/de_DE/acctchrt_skr49.gnucash-xea
   gnucash/trunk/accounts/de_DE/acctchrt_wohnungsw.gnucash-xea
   gnucash/trunk/accounts/en_GB/uk-vat.gnucash-xea
   gnucash/trunk/accounts/fr_CA/acctchrt_actifsfixes.gnucash-xea
   gnucash/trunk/accounts/fr_CA/acctchrt_automobile.gnucash-xea
   gnucash/trunk/accounts/fr_CA/acctchrt_basecommune.gnucash-xea
   gnucash/trunk/accounts/fr_CA/acctchrt_chequier.gnucash-xea
   gnucash/trunk/accounts/fr_CA/acctchrt_conjointretraite.gnucash-xea
   gnucash/trunk/accounts/fr_CA/acctchrt_conjointrev.gnucash-xea
   gnucash/trunk/accounts/fr_CA/acctchrt_courtage.gnucash-xea
   gnucash/trunk/accounts/fr_CA/acctchrt_etudeemprunt.gnucash-xea
   gnucash/trunk/accounts/fr_CA/acctchrt_garderie.gnucash-xea
   gnucash/trunk/accounts/fr_CA/acctchrt_locataire.gnucash-xea
   gnucash/trunk/accounts/fr_CA/acctchrt_proprietaire.gnucash-xea
   gnucash/trunk/accounts/fr_CA/acctchrt_retraite.gnucash-xea
   gnucash/trunk/accounts/fr_CA/acctchrt_revenus.gnucash-xea
   gnucash/trunk/accounts/lv/acctchrt_business.gnucash-xea
   gnucash/trunk/accounts/sv_SE/bas_2012.gnucash-xea
   gnucash/trunk/accounts/tr_TR/acctchrt_TEKDUZ.gnucash-xea
Log:
Replace type="guid" with type="new" in gnucash-xea files

Having type="guid" causes the accounts created from the file to use
the example GUID instead of generating a new one.

Modified: gnucash/trunk/accounts/de_AT/acctchrt_business.gnucash-xea
===================================================================
--- gnucash/trunk/accounts/de_AT/acctchrt_business.gnucash-xea	2014-01-29 06:07:14 UTC (rev 23779)
+++ gnucash/trunk/accounts/de_AT/acctchrt_business.gnucash-xea	2014-01-30 16:36:51 UTC (rev 23780)
@@ -50,7 +50,7 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">8b3e42f98f52f948584d9548c018561e</act:parent>
+  <act:parent type="new">8b3e42f98f52f948584d9548c018561e</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Sonstige</act:name>
@@ -62,7 +62,7 @@
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
   <act:description>Sonstige Sachanlagen</act:description>
-  <act:parent type="guid">608d0af96cd92e82623b3b3082d17d69</act:parent>
+  <act:parent type="new">608d0af96cd92e82623b3b3082d17d69</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Barvermögen</act:name>
@@ -80,7 +80,7 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">8b3e42f98f52f948584d9548c018561e</act:parent>
+  <act:parent type="new">8b3e42f98f52f948584d9548c018561e</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Girokonto</act:name>
@@ -92,7 +92,7 @@
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
   <act:description>Girokonto</act:description>
-  <act:parent type="guid">19c8f99cd26ad2e5a5b4d34447e1fdc1</act:parent>
+  <act:parent type="new">19c8f99cd26ad2e5a5b4d34447e1fdc1</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Bargeld</act:name>
@@ -104,7 +104,7 @@
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
   <act:description>Bargeld</act:description>
-  <act:parent type="guid">19c8f99cd26ad2e5a5b4d34447e1fdc1</act:parent>
+  <act:parent type="new">19c8f99cd26ad2e5a5b4d34447e1fdc1</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Forderungen</act:name>
@@ -116,7 +116,7 @@
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
   <act:description>Forderungen</act:description>
-  <act:parent type="guid">8b3e42f98f52f948584d9548c018561e</act:parent>
+  <act:parent type="new">8b3e42f98f52f948584d9548c018561e</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Vorsteuer</act:name>
@@ -128,7 +128,7 @@
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
   <act:description>Vorsteuer</act:description>
-  <act:parent type="guid">8b3e42f98f52f948584d9548c018561e</act:parent>
+  <act:parent type="new">8b3e42f98f52f948584d9548c018561e</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Aufwendungen</act:name>
@@ -158,7 +158,7 @@
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
   <act:description>Abschreibungen</act:description>
-  <act:parent type="guid">5f4c8d58a67f0d5b2c909810bc45b5bf</act:parent>
+  <act:parent type="new">5f4c8d58a67f0d5b2c909810bc45b5bf</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Büromaterialien</act:name>
@@ -170,7 +170,7 @@
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
   <act:description>Büromaterialien</act:description>
-  <act:parent type="guid">5f4c8d58a67f0d5b2c909810bc45b5bf</act:parent>
+  <act:parent type="new">5f4c8d58a67f0d5b2c909810bc45b5bf</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>EDV</act:name>
@@ -188,7 +188,7 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">5f4c8d58a67f0d5b2c909810bc45b5bf</act:parent>
+  <act:parent type="new">5f4c8d58a67f0d5b2c909810bc45b5bf</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Hardware</act:name>
@@ -200,7 +200,7 @@
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
   <act:description>Hardware</act:description>
-  <act:parent type="guid">c9fc6cd43d2a445816be54adef5ba2e9</act:parent>
+  <act:parent type="new">c9fc6cd43d2a445816be54adef5ba2e9</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Software</act:name>
@@ -212,7 +212,7 @@
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
   <act:description>Software</act:description>
-  <act:parent type="guid">c9fc6cd43d2a445816be54adef5ba2e9</act:parent>
+  <act:parent type="new">c9fc6cd43d2a445816be54adef5ba2e9</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Fahrtkosten</act:name>
@@ -230,7 +230,7 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">5f4c8d58a67f0d5b2c909810bc45b5bf</act:parent>
+  <act:parent type="new">5f4c8d58a67f0d5b2c909810bc45b5bf</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Netzkarten</act:name>
@@ -242,7 +242,7 @@
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
   <act:description>Netzkarten öffentlicher Verkehr</act:description>
-  <act:parent type="guid">7df840fb61aa8c5b2ca7b3fef3af6028</act:parent>
+  <act:parent type="new">7df840fb61aa8c5b2ca7b3fef3af6028</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Fahrkarten</act:name>
@@ -254,7 +254,7 @@
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
   <act:description>Fahrkarten Bus, Bahn, Flugzeug</act:description>
-  <act:parent type="guid">7df840fb61aa8c5b2ca7b3fef3af6028</act:parent>
+  <act:parent type="new">7df840fb61aa8c5b2ca7b3fef3af6028</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Auto</act:name>
@@ -272,7 +272,7 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">7df840fb61aa8c5b2ca7b3fef3af6028</act:parent>
+  <act:parent type="new">7df840fb61aa8c5b2ca7b3fef3af6028</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Abgaben</act:name>
@@ -284,7 +284,7 @@
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
   <act:description>Abgaben</act:description>
-  <act:parent type="guid">9e2ece27b19217be246f543247d05955</act:parent>
+  <act:parent type="new">9e2ece27b19217be246f543247d05955</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Treibstoff</act:name>
@@ -296,7 +296,7 @@
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
   <act:description>Treibstoff</act:description>
-  <act:parent type="guid">9e2ece27b19217be246f543247d05955</act:parent>
+  <act:parent type="new">9e2ece27b19217be246f543247d05955</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Parkgebühren</act:name>
@@ -308,7 +308,7 @@
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
   <act:description>Parkgebühren</act:description>
-  <act:parent type="guid">9e2ece27b19217be246f543247d05955</act:parent>
+  <act:parent type="new">9e2ece27b19217be246f543247d05955</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Wartung und Reparaturen</act:name>
@@ -320,7 +320,7 @@
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
   <act:description>Wartung und Reparaturen</act:description>
-  <act:parent type="guid">9e2ece27b19217be246f543247d05955</act:parent>
+  <act:parent type="new">9e2ece27b19217be246f543247d05955</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Steuern</act:name>
@@ -338,7 +338,7 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">5f4c8d58a67f0d5b2c909810bc45b5bf</act:parent>
+  <act:parent type="new">5f4c8d58a67f0d5b2c909810bc45b5bf</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Sonstige</act:name>
@@ -350,7 +350,7 @@
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
   <act:description>Sonstige Steuern</act:description>
-  <act:parent type="guid">92e8778ae32b3fb473352cf90345b154</act:parent>
+  <act:parent type="new">92e8778ae32b3fb473352cf90345b154</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Umsatzsteuer Zahllast</act:name>
@@ -362,7 +362,7 @@
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
   <act:description>Saldo Umsatzsteuer - Vorsteuer</act:description>
-  <act:parent type="guid">92e8778ae32b3fb473352cf90345b154</act:parent>
+  <act:parent type="new">92e8778ae32b3fb473352cf90345b154</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Körperschaftssteuer</act:name>
@@ -374,7 +374,7 @@
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
   <act:description>Körperschaftssteuer</act:description>
-  <act:parent type="guid">92e8778ae32b3fb473352cf90345b154</act:parent>
+  <act:parent type="new">92e8778ae32b3fb473352cf90345b154</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Einkommenssteuer</act:name>
@@ -386,7 +386,7 @@
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
   <act:description>Einkommenssteuer</act:description>
-  <act:parent type="guid">92e8778ae32b3fb473352cf90345b154</act:parent>
+  <act:parent type="new">92e8778ae32b3fb473352cf90345b154</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Telekommunikation</act:name>
@@ -404,7 +404,7 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">5f4c8d58a67f0d5b2c909810bc45b5bf</act:parent>
+  <act:parent type="new">5f4c8d58a67f0d5b2c909810bc45b5bf</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Online-Dienste</act:name>
@@ -416,7 +416,7 @@
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
   <act:description>Online-Dienste</act:description>
-  <act:parent type="guid">15251905000c6b2d56e25b841db49846</act:parent>
+  <act:parent type="new">15251905000c6b2d56e25b841db49846</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Telefon</act:name>
@@ -428,7 +428,7 @@
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
   <act:description>Telefon</act:description>
-  <act:parent type="guid">15251905000c6b2d56e25b841db49846</act:parent>
+  <act:parent type="new">15251905000c6b2d56e25b841db49846</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Versicherungen</act:name>
@@ -446,7 +446,7 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">5f4c8d58a67f0d5b2c909810bc45b5bf</act:parent>
+  <act:parent type="new">5f4c8d58a67f0d5b2c909810bc45b5bf</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Haftpflichtversicherung</act:name>
@@ -458,7 +458,7 @@
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
   <act:description>Haftpflichtversicherung</act:description>
-  <act:parent type="guid">4b1ce4fadd17146cbf908943434b7815</act:parent>
+  <act:parent type="new">4b1ce4fadd17146cbf908943434b7815</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Sozialversicherung</act:name>
@@ -470,7 +470,7 @@
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
   <act:description>Sozialversicherung</act:description>
-  <act:parent type="guid">4b1ce4fadd17146cbf908943434b7815</act:parent>
+  <act:parent type="new">4b1ce4fadd17146cbf908943434b7815</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Sonstiges</act:name>
@@ -482,7 +482,7 @@
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
   <act:description>Sonstige Aufwendungen</act:description>
-  <act:parent type="guid">5f4c8d58a67f0d5b2c909810bc45b5bf</act:parent>
+  <act:parent type="new">5f4c8d58a67f0d5b2c909810bc45b5bf</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Fachliteratur</act:name>
@@ -494,7 +494,7 @@
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
   <act:description>Fachliteratur</act:description>
-  <act:parent type="guid">5f4c8d58a67f0d5b2c909810bc45b5bf</act:parent>
+  <act:parent type="new">5f4c8d58a67f0d5b2c909810bc45b5bf</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Büro</act:name>
@@ -512,7 +512,7 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">5f4c8d58a67f0d5b2c909810bc45b5bf</act:parent>
+  <act:parent type="new">5f4c8d58a67f0d5b2c909810bc45b5bf</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Nebenkosten</act:name>
@@ -530,7 +530,7 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">f7910309412e6230f9b89e2ba892baeb</act:parent>
+  <act:parent type="new">f7910309412e6230f9b89e2ba892baeb</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Gas</act:name>
@@ -542,7 +542,7 @@
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
   <act:description>Gas</act:description>
-  <act:parent type="guid">23894434db5e874a2b4e316f8296b73c</act:parent>
+  <act:parent type="new">23894434db5e874a2b4e316f8296b73c</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Hausverwaltung</act:name>
@@ -560,7 +560,7 @@
       <slot:value type="string">inklusive Wasser, Abwasser, Abfall</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">23894434db5e874a2b4e316f8296b73c</act:parent>
+  <act:parent type="new">23894434db5e874a2b4e316f8296b73c</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Strom</act:name>
@@ -572,7 +572,7 @@
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
   <act:description>Strom</act:description>
-  <act:parent type="guid">23894434db5e874a2b4e316f8296b73c</act:parent>
+  <act:parent type="new">23894434db5e874a2b4e316f8296b73c</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Rundfunkgebühren</act:name>
@@ -584,7 +584,7 @@
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
   <act:description>Rundfunkgebühren</act:description>
-  <act:parent type="guid">23894434db5e874a2b4e316f8296b73c</act:parent>
+  <act:parent type="new">23894434db5e874a2b4e316f8296b73c</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Abfall</act:name>
@@ -596,7 +596,7 @@
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
   <act:description>Abfall</act:description>
-  <act:parent type="guid">23894434db5e874a2b4e316f8296b73c</act:parent>
+  <act:parent type="new">23894434db5e874a2b4e316f8296b73c</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Wasser</act:name>
@@ -608,7 +608,7 @@
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
   <act:description>Wasser</act:description>
-  <act:parent type="guid">23894434db5e874a2b4e316f8296b73c</act:parent>
+  <act:parent type="new">23894434db5e874a2b4e316f8296b73c</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Miete</act:name>
@@ -620,7 +620,7 @@
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
   <act:description>Miete</act:description>
-  <act:parent type="guid">f7910309412e6230f9b89e2ba892baeb</act:parent>
+  <act:parent type="new">f7910309412e6230f9b89e2ba892baeb</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Möbel</act:name>
@@ -632,7 +632,7 @@
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
   <act:description>Möbel</act:description>
-  <act:parent type="guid">f7910309412e6230f9b89e2ba892baeb</act:parent>
+  <act:parent type="new">f7910309412e6230f9b89e2ba892baeb</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Spenden</act:name>
@@ -644,7 +644,7 @@
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
   <act:description>Spenden</act:description>
-  <act:parent type="guid">5f4c8d58a67f0d5b2c909810bc45b5bf</act:parent>
+  <act:parent type="new">5f4c8d58a67f0d5b2c909810bc45b5bf</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Restaurant</act:name>
@@ -656,7 +656,7 @@
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
   <act:description>Restaurant</act:description>
-  <act:parent type="guid">5f4c8d58a67f0d5b2c909810bc45b5bf</act:parent>
+  <act:parent type="new">5f4c8d58a67f0d5b2c909810bc45b5bf</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Beratungskosten</act:name>
@@ -674,7 +674,7 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">5f4c8d58a67f0d5b2c909810bc45b5bf</act:parent>
+  <act:parent type="new">5f4c8d58a67f0d5b2c909810bc45b5bf</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Buchhaltung</act:name>
@@ -686,7 +686,7 @@
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
   <act:description>Buchhaltung</act:description>
-  <act:parent type="guid">8aa2d0cd1b8157751fd07b502628a6f8</act:parent>
+  <act:parent type="new">8aa2d0cd1b8157751fd07b502628a6f8</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Steuerberatung</act:name>
@@ -698,7 +698,7 @@
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
   <act:description>Steuerberatung</act:description>
-  <act:parent type="guid">8aa2d0cd1b8157751fd07b502628a6f8</act:parent>
+  <act:parent type="new">8aa2d0cd1b8157751fd07b502628a6f8</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Rechtskosten</act:name>
@@ -710,7 +710,7 @@
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
   <act:description>Rechtsanwalt, Gericht</act:description>
-  <act:parent type="guid">8aa2d0cd1b8157751fd07b502628a6f8</act:parent>
+  <act:parent type="new">8aa2d0cd1b8157751fd07b502628a6f8</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Postgebühren</act:name>
@@ -722,7 +722,7 @@
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
   <act:description>Postgebühren</act:description>
-  <act:parent type="guid">5f4c8d58a67f0d5b2c909810bc45b5bf</act:parent>
+  <act:parent type="new">5f4c8d58a67f0d5b2c909810bc45b5bf</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Druck- und Kopierkosten</act:name>
@@ -734,7 +734,7 @@
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
   <act:description>Druck- und Kopierkosten</act:description>
-  <act:parent type="guid">5f4c8d58a67f0d5b2c909810bc45b5bf</act:parent>
+  <act:parent type="new">5f4c8d58a67f0d5b2c909810bc45b5bf</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Lohnkosten</act:name>
@@ -752,7 +752,7 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">5f4c8d58a67f0d5b2c909810bc45b5bf</act:parent>
+  <act:parent type="new">5f4c8d58a67f0d5b2c909810bc45b5bf</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Interessensvertretung</act:name>
@@ -764,7 +764,7 @@
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
   <act:description>Kammern etc</act:description>
-  <act:parent type="guid">5f4c8d58a67f0d5b2c909810bc45b5bf</act:parent>
+  <act:parent type="new">5f4c8d58a67f0d5b2c909810bc45b5bf</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Fremdkapital</act:name>
@@ -800,7 +800,7 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">043969ee2463beed15c59e8d85e9501c</act:parent>
+  <act:parent type="new">043969ee2463beed15c59e8d85e9501c</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Kreditkarte</act:name>
@@ -812,7 +812,7 @@
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
   <act:description>Kreditkarte</act:description>
-  <act:parent type="guid">4650fa62cf6420ece9b293447f82576b</act:parent>
+  <act:parent type="new">4650fa62cf6420ece9b293447f82576b</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Verbindlichkeiten</act:name>
@@ -824,7 +824,7 @@
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
   <act:description>Verbindlichkeiten</act:description>
-  <act:parent type="guid">043969ee2463beed15c59e8d85e9501c</act:parent>
+  <act:parent type="new">043969ee2463beed15c59e8d85e9501c</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Umsatzsteuer</act:name>
@@ -836,7 +836,7 @@
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
   <act:description>Umsatzsteuer</act:description>
-  <act:parent type="guid">043969ee2463beed15c59e8d85e9501c</act:parent>
+  <act:parent type="new">043969ee2463beed15c59e8d85e9501c</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Erträge</act:name>
@@ -866,7 +866,7 @@
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
   <act:description>Sonstige Erträge</act:description>
-  <act:parent type="guid">2aab8a58e98f47823a5bbe0c7a180e08</act:parent>
+  <act:parent type="new">2aab8a58e98f47823a5bbe0c7a180e08</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Zinsen</act:name>
@@ -884,7 +884,7 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">2aab8a58e98f47823a5bbe0c7a180e08</act:parent>
+  <act:parent type="new">2aab8a58e98f47823a5bbe0c7a180e08</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Girokonto</act:name>
@@ -896,7 +896,7 @@
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
   <act:description>Girokonto Zinsen</act:description>
-  <act:parent type="guid">42b2b69e8cd7e94ff077194062f826d8</act:parent>
+  <act:parent type="new">42b2b69e8cd7e94ff077194062f826d8</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Sonstige</act:name>
@@ -908,7 +908,7 @@
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
   <act:description>Sonstige Zinsen</act:description>
-  <act:parent type="guid">42b2b69e8cd7e94ff077194062f826d8</act:parent>
+  <act:parent type="new">42b2b69e8cd7e94ff077194062f826d8</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Zurückerstattete Aufwendungen</act:name>
@@ -920,7 +920,7 @@
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
   <act:description>Zurückerstattete Aufwendungen</act:description>
-  <act:parent type="guid">2aab8a58e98f47823a5bbe0c7a180e08</act:parent>
+  <act:parent type="new">2aab8a58e98f47823a5bbe0c7a180e08</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Anfangsbestand</act:name>

Modified: gnucash/trunk/accounts/de_AT/acctchrt_common.gnucash-xea
===================================================================
--- gnucash/trunk/accounts/de_AT/acctchrt_common.gnucash-xea	2014-01-29 06:07:14 UTC (rev 23779)
+++ gnucash/trunk/accounts/de_AT/acctchrt_common.gnucash-xea	2014-01-30 16:36:51 UTC (rev 23780)
@@ -50,7 +50,7 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">f181d8f0608cbf3f18004793ebf7b514</act:parent>
+  <act:parent type="new">f181d8f0608cbf3f18004793ebf7b514</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Girokonto</act:name>
@@ -62,7 +62,7 @@
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
   <act:description>Girokonto</act:description>
-  <act:parent type="guid">527297fd20b91b5794dc562aa9c8056e</act:parent>
+  <act:parent type="new">527297fd20b91b5794dc562aa9c8056e</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Sparkonto</act:name>
@@ -74,7 +74,7 @@
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
   <act:description>Sparkonto</act:description>
-  <act:parent type="guid">527297fd20b91b5794dc562aa9c8056e</act:parent>
+  <act:parent type="new">527297fd20b91b5794dc562aa9c8056e</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Bargeld</act:name>
@@ -86,7 +86,7 @@
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
   <act:description>Bargeld</act:description>
-  <act:parent type="guid">527297fd20b91b5794dc562aa9c8056e</act:parent>
+  <act:parent type="new">527297fd20b91b5794dc562aa9c8056e</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Quick</act:name>
@@ -104,7 +104,7 @@
       <slot:value type="string">Quick-Chip auf Maestrokarten</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">527297fd20b91b5794dc562aa9c8056e</act:parent>
+  <act:parent type="new">527297fd20b91b5794dc562aa9c8056e</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Fremdkapital</act:name>
@@ -140,7 +140,7 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">55d22d1253a82871d6e748463d351404</act:parent>
+  <act:parent type="new">55d22d1253a82871d6e748463d351404</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Kreditkarte</act:name>
@@ -152,7 +152,7 @@
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
   <act:description>Kreditkarte</act:description>
-  <act:parent type="guid">dec5fb863e343e41cd0c028562b26cef</act:parent>
+  <act:parent type="new">dec5fb863e343e41cd0c028562b26cef</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Erträge</act:name>
@@ -188,7 +188,7 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">134fe997a0edfcfbdd77fdd2916220de</act:parent>
+  <act:parent type="new">134fe997a0edfcfbdd77fdd2916220de</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Gehalt</act:name>
@@ -200,7 +200,7 @@
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
   <act:description>Gehalt</act:description>
-  <act:parent type="guid">c8f96313a33167e2acc1640eadcd3d84</act:parent>
+  <act:parent type="new">c8f96313a33167e2acc1640eadcd3d84</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Zulagen</act:name>
@@ -212,7 +212,7 @@
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
   <act:description>Zulagen und Bonus zum Gehalt</act:description>
-  <act:parent type="guid">c8f96313a33167e2acc1640eadcd3d84</act:parent>
+  <act:parent type="new">c8f96313a33167e2acc1640eadcd3d84</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Geschenke</act:name>
@@ -224,7 +224,7 @@
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
   <act:description>Empfangene Geschenke</act:description>
-  <act:parent type="guid">134fe997a0edfcfbdd77fdd2916220de</act:parent>
+  <act:parent type="new">134fe997a0edfcfbdd77fdd2916220de</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Sonstiges</act:name>
@@ -236,7 +236,7 @@
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
   <act:description>Sonstige Erträge</act:description>
-  <act:parent type="guid">134fe997a0edfcfbdd77fdd2916220de</act:parent>
+  <act:parent type="new">134fe997a0edfcfbdd77fdd2916220de</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Zinsen</act:name>
@@ -254,7 +254,7 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">134fe997a0edfcfbdd77fdd2916220de</act:parent>
+  <act:parent type="new">134fe997a0edfcfbdd77fdd2916220de</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Girokonto</act:name>
@@ -266,7 +266,7 @@
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
   <act:description>Girokonto Zinsen</act:description>
-  <act:parent type="guid">2f809f05e4a02f3111b2aaad4fb6b1ba</act:parent>
+  <act:parent type="new">2f809f05e4a02f3111b2aaad4fb6b1ba</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Sonstige</act:name>
@@ -278,7 +278,7 @@
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
   <act:description>Sonstige Zinsen</act:description>
-  <act:parent type="guid">2f809f05e4a02f3111b2aaad4fb6b1ba</act:parent>
+  <act:parent type="new">2f809f05e4a02f3111b2aaad4fb6b1ba</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Sparkonto</act:name>
@@ -290,7 +290,7 @@
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
   <act:description>Sparkonto Zinsen</act:description>
-  <act:parent type="guid">2f809f05e4a02f3111b2aaad4fb6b1ba</act:parent>
+  <act:parent type="new">2f809f05e4a02f3111b2aaad4fb6b1ba</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Glücksspiel</act:name>
@@ -302,7 +302,7 @@
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
   <act:description>Glücksspiel</act:description>
-  <act:parent type="guid">134fe997a0edfcfbdd77fdd2916220de</act:parent>
+  <act:parent type="new">134fe997a0edfcfbdd77fdd2916220de</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Aufwendungen</act:name>
@@ -338,7 +338,7 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">073ef0026c59c96d794935e1361602d0</act:parent>
+  <act:parent type="new">073ef0026c59c96d794935e1361602d0</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Abonnements</act:name>
@@ -350,7 +350,7 @@
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
   <act:description>Abonnements</act:description>
-  <act:parent type="guid">f0fc4f0aa2259237932d7cd8996c46da</act:parent>
+  <act:parent type="new">f0fc4f0aa2259237932d7cd8996c46da</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Bücher</act:name>
@@ -362,7 +362,7 @@
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
   <act:description>Bücher</act:description>
-  <act:parent type="guid">f0fc4f0aa2259237932d7cd8996c46da</act:parent>
+  <act:parent type="new">f0fc4f0aa2259237932d7cd8996c46da</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Büroartikel</act:name>
@@ -374,7 +374,7 @@
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
   <act:description>Büroartikel</act:description>
-  <act:parent type="guid">f0fc4f0aa2259237932d7cd8996c46da</act:parent>
+  <act:parent type="new">f0fc4f0aa2259237932d7cd8996c46da</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Zeitungen</act:name>
@@ -386,7 +386,7 @@
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
   <act:description>Zeitungen</act:description>
-  <act:parent type="guid">f0fc4f0aa2259237932d7cd8996c46da</act:parent>
+  <act:parent type="new">f0fc4f0aa2259237932d7cd8996c46da</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>EDV</act:name>
@@ -398,7 +398,7 @@
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
   <act:description>EDV</act:description>
-  <act:parent type="guid">073ef0026c59c96d794935e1361602d0</act:parent>
+  <act:parent type="new">073ef0026c59c96d794935e1361602d0</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Fahrtkosten</act:name>
@@ -416,7 +416,7 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">073ef0026c59c96d794935e1361602d0</act:parent>
+  <act:parent type="new">073ef0026c59c96d794935e1361602d0</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Fahrkarten</act:name>
@@ -428,7 +428,7 @@
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
   <act:description>Fahrkarten Bus, Bahn, Flugzeug</act:description>
-  <act:parent type="guid">190ae0fc9bb6e54ca0c41b5c6564a302</act:parent>
+  <act:parent type="new">190ae0fc9bb6e54ca0c41b5c6564a302</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Netzkarten</act:name>
@@ -440,7 +440,7 @@
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
   <act:description>Netzkarten öffentl. Verkehr</act:description>
-  <act:parent type="guid">190ae0fc9bb6e54ca0c41b5c6564a302</act:parent>
+  <act:parent type="new">190ae0fc9bb6e54ca0c41b5c6564a302</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Geschenke</act:name>
@@ -452,7 +452,7 @@
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
   <act:description>Geschenke</act:description>
-  <act:parent type="guid">073ef0026c59c96d794935e1361602d0</act:parent>
+  <act:parent type="new">073ef0026c59c96d794935e1361602d0</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Hobbies</act:name>
@@ -464,7 +464,7 @@
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
   <act:description>Hobbies</act:description>
-  <act:parent type="guid">073ef0026c59c96d794935e1361602d0</act:parent>
+  <act:parent type="new">073ef0026c59c96d794935e1361602d0</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Kleidung</act:name>
@@ -476,7 +476,7 @@
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
   <act:description>Kleidung</act:description>
-  <act:parent type="guid">073ef0026c59c96d794935e1361602d0</act:parent>
+  <act:parent type="new">073ef0026c59c96d794935e1361602d0</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Lebensmittel</act:name>
@@ -488,7 +488,7 @@
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
   <act:description>Lebensmittel</act:description>
-  <act:parent type="guid">073ef0026c59c96d794935e1361602d0</act:parent>
+  <act:parent type="new">073ef0026c59c96d794935e1361602d0</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Sonstiges</act:name>
@@ -506,7 +506,7 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">073ef0026c59c96d794935e1361602d0</act:parent>
+  <act:parent type="new">073ef0026c59c96d794935e1361602d0</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Bankgebühren</act:name>
@@ -518,7 +518,7 @@
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
   <act:description>Konto- und Bankgebühren</act:description>
-  <act:parent type="guid">769f1d869cb90afa52c8b953eb03fff8</act:parent>
+  <act:parent type="new">769f1d869cb90afa52c8b953eb03fff8</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Sonstiges</act:name>
@@ -530,7 +530,7 @@
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
   <act:description>nicht aufgegliederte Ausgaben</act:description>
-  <act:parent type="guid">769f1d869cb90afa52c8b953eb03fff8</act:parent>
+  <act:parent type="new">769f1d869cb90afa52c8b953eb03fff8</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Spenden</act:name>
@@ -542,7 +542,7 @@
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
   <act:description>Wohltätige Spenden</act:description>
-  <act:parent type="guid">073ef0026c59c96d794935e1361602d0</act:parent>
+  <act:parent type="new">073ef0026c59c96d794935e1361602d0</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Steuern</act:name>
@@ -560,7 +560,7 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">073ef0026c59c96d794935e1361602d0</act:parent>
+  <act:parent type="new">073ef0026c59c96d794935e1361602d0</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Einkommenssteuer</act:name>
@@ -572,7 +572,7 @@
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
   <act:description>Einkommenssteuer</act:description>
-  <act:parent type="guid">92bd7aeef848a997f1af8ac7b132035e</act:parent>
+  <act:parent type="new">92bd7aeef848a997f1af8ac7b132035e</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Sozialversicherung</act:name>
@@ -584,7 +584,7 @@
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
   <act:description>Sozialversicherung</act:description>
-  <act:parent type="guid">92bd7aeef848a997f1af8ac7b132035e</act:parent>
+  <act:parent type="new">92bd7aeef848a997f1af8ac7b132035e</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Sonstige</act:name>
@@ -596,7 +596,7 @@
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
   <act:description>Sonstige Steuern</act:description>
-  <act:parent type="guid">92bd7aeef848a997f1af8ac7b132035e</act:parent>
+  <act:parent type="new">92bd7aeef848a997f1af8ac7b132035e</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Telekommunikation</act:name>
@@ -614,7 +614,7 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">073ef0026c59c96d794935e1361602d0</act:parent>
+  <act:parent type="new">073ef0026c59c96d794935e1361602d0</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Rundfunk</act:name>
@@ -626,7 +626,7 @@
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
   <act:description>Rundfunkgebühren und Kabelfernsehen</act:description>
-  <act:parent type="guid">c5389cfad22ce8e04e913fe77e6ad35e</act:parent>
+  <act:parent type="new">c5389cfad22ce8e04e913fe77e6ad35e</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Online-Dienste</act:name>
@@ -638,7 +638,7 @@
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
   <act:description>Online-Dienste</act:description>
-  <act:parent type="guid">c5389cfad22ce8e04e913fe77e6ad35e</act:parent>
+  <act:parent type="new">c5389cfad22ce8e04e913fe77e6ad35e</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Telefon</act:name>
@@ -650,7 +650,7 @@
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
   <act:description>Telefon</act:description>
-  <act:parent type="guid">c5389cfad22ce8e04e913fe77e6ad35e</act:parent>
+  <act:parent type="new">c5389cfad22ce8e04e913fe77e6ad35e</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Unterhaltung</act:name>
@@ -668,7 +668,7 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">073ef0026c59c96d794935e1361602d0</act:parent>
+  <act:parent type="new">073ef0026c59c96d794935e1361602d0</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Ausgehen</act:name>
@@ -680,7 +680,7 @@
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
   <act:description>Auswärts Essen</act:description>
-  <act:parent type="guid">f27702d162fafc66e3067f62f053c684</act:parent>
+  <act:parent type="new">f27702d162fafc66e3067f62f053c684</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Musik/Kino/Theater</act:name>
@@ -692,7 +692,7 @@
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
   <act:description>Musik/Kino/Theater</act:description>
-  <act:parent type="guid">f27702d162fafc66e3067f62f053c684</act:parent>
+  <act:parent type="new">f27702d162fafc66e3067f62f053c684</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Reisen</act:name>
@@ -704,7 +704,7 @@
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
   <act:description>Reisen</act:description>
-  <act:parent type="guid">f27702d162fafc66e3067f62f053c684</act:parent>
+  <act:parent type="new">f27702d162fafc66e3067f62f053c684</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Sport</act:name>
@@ -716,7 +716,7 @@
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
   <act:description>Sport</act:description>
-  <act:parent type="guid">f27702d162fafc66e3067f62f053c684</act:parent>
+  <act:parent type="new">f27702d162fafc66e3067f62f053c684</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Versicherungen</act:name>
@@ -734,7 +734,7 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">073ef0026c59c96d794935e1361602d0</act:parent>
+  <act:parent type="new">073ef0026c59c96d794935e1361602d0</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Haftpflicht</act:name>
@@ -746,7 +746,7 @@
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
   <act:description>Haftpflichtversicherung</act:description>
-  <act:parent type="guid">d79e0e8b48e83ce65ed6f87e6741f6d4</act:parent>
+  <act:parent type="new">d79e0e8b48e83ce65ed6f87e6741f6d4</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Krankenversicherung</act:name>
@@ -758,7 +758,7 @@
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
   <act:description>Krankenversicherung</act:description>
-  <act:parent type="guid">d79e0e8b48e83ce65ed6f87e6741f6d4</act:parent>
+  <act:parent type="new">d79e0e8b48e83ce65ed6f87e6741f6d4</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Wohnen</act:name>
@@ -776,7 +776,7 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">073ef0026c59c96d794935e1361602d0</act:parent>
+  <act:parent type="new">073ef0026c59c96d794935e1361602d0</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Miete</act:name>
@@ -788,7 +788,7 @@
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
   <act:description>Miete</act:description>
-  <act:parent type="guid">9a2f92c9a31f67008d8bce9e22f87dfe</act:parent>
+  <act:parent type="new">9a2f92c9a31f67008d8bce9e22f87dfe</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Nebenkosten</act:name>
@@ -806,7 +806,7 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">9a2f92c9a31f67008d8bce9e22f87dfe</act:parent>
+  <act:parent type="new">9a2f92c9a31f67008d8bce9e22f87dfe</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Abfall</act:name>
@@ -818,7 +818,7 @@
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
   <act:description>Abfallentsorgung</act:description>
-  <act:parent type="guid">e3c60bc2fd55efb5148f6cb5416f20b0</act:parent>
+  <act:parent type="new">e3c60bc2fd55efb5148f6cb5416f20b0</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Gas</act:name>
@@ -830,7 +830,7 @@
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
   <act:description>Gas</act:description>
-  <act:parent type="guid">e3c60bc2fd55efb5148f6cb5416f20b0</act:parent>
+  <act:parent type="new">e3c60bc2fd55efb5148f6cb5416f20b0</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Strom</act:name>
@@ -842,7 +842,7 @@
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
   <act:description>Strom</act:description>
-  <act:parent type="guid">e3c60bc2fd55efb5148f6cb5416f20b0</act:parent>
+  <act:parent type="new">e3c60bc2fd55efb5148f6cb5416f20b0</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Wasser</act:name>
@@ -854,7 +854,7 @@
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
   <act:description>Wasser</act:description>
-  <act:parent type="guid">e3c60bc2fd55efb5148f6cb5416f20b0</act:parent>
+  <act:parent type="new">e3c60bc2fd55efb5148f6cb5416f20b0</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Hausverwaltung</act:name>
@@ -866,7 +866,7 @@
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
   <act:description>Hausverwaltung</act:description>
-  <act:parent type="guid">e3c60bc2fd55efb5148f6cb5416f20b0</act:parent>
+  <act:parent type="new">e3c60bc2fd55efb5148f6cb5416f20b0</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Ausstattung</act:name>
@@ -878,7 +878,7 @@
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
   <act:description>Ausstattung</act:description>
-  <act:parent type="guid">9a2f92c9a31f67008d8bce9e22f87dfe</act:parent>
+  <act:parent type="new">9a2f92c9a31f67008d8bce9e22f87dfe</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Gesundheit</act:name>
@@ -896,7 +896,7 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">073ef0026c59c96d794935e1361602d0</act:parent>
+  <act:parent type="new">073ef0026c59c96d794935e1361602d0</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Medikamente</act:name>
@@ -908,7 +908,7 @@
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
   <act:description>Medikamente</act:description>
-  <act:parent type="guid">0d092d9271e8526ea48a15a6e8114e45</act:parent>
+  <act:parent type="new">0d092d9271e8526ea48a15a6e8114e45</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Körperpflege</act:name>
@@ -920,7 +920,7 @@
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
   <act:description>Körperpflege</act:description>
-  <act:parent type="guid">073ef0026c59c96d794935e1361602d0</act:parent>
+  <act:parent type="new">073ef0026c59c96d794935e1361602d0</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Anfangsbestand</act:name>

Modified: gnucash/trunk/accounts/de_DE/acctchrt_skr49.gnucash-xea
===================================================================
--- gnucash/trunk/accounts/de_DE/acctchrt_skr49.gnucash-xea	2014-01-29 06:07:14 UTC (rev 23779)
+++ gnucash/trunk/accounts/de_DE/acctchrt_skr49.gnucash-xea	2014-01-30 16:36:51 UTC (rev 23780)
@@ -70,7 +70,7 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">e24772da4864456b196be5a6301c6756</act:parent>
+  <act:parent type="new">e24772da4864456b196be5a6301c6756</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1  ANSPRÜCHE AUF EINZAHLUNG IN STIFTUNGSKAPITAL (NUR STIFTUNGEN)</act:name>
@@ -88,7 +88,7 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">3894c6b224ab22adcee7db76c6bfd087</act:parent>
+  <act:parent type="new">3894c6b224ab22adcee7db76c6bfd087</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>0001 Ansprüche auf Einzahlung in das Stiftungskapital/Stammkapital</act:name>
@@ -101,7 +101,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>0001</act:code>
   <act:description>Ansprüche auf Einzahlung in das Stiftungskapital/Stammkapital</act:description>
-  <act:parent type="guid">039932f9df6204d6ca3acd8655f93fbb</act:parent>
+  <act:parent type="new">039932f9df6204d6ca3acd8655f93fbb</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>2  INGANGSETZUNGSAUFWAND</act:name>
@@ -119,7 +119,7 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">3894c6b224ab22adcee7db76c6bfd087</act:parent>
+  <act:parent type="new">3894c6b224ab22adcee7db76c6bfd087</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>0002 Ingangsetzungs- und Erweiterungsaufwand</act:name>
@@ -132,7 +132,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>0002</act:code>
   <act:description>Ingangsetzungs- und Erweiterungsaufwand</act:description>
-  <act:parent type="guid">4d6842fd9e0e02ce569e2b4f22480a37</act:parent>
+  <act:parent type="new">4d6842fd9e0e02ce569e2b4f22480a37</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>3  ANLAGEVERMÖGEN</act:name>
@@ -150,7 +150,7 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">3894c6b224ab22adcee7db76c6bfd087</act:parent>
+  <act:parent type="new">3894c6b224ab22adcee7db76c6bfd087</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>0010 Konzessionen, gewerbliche Schutzrechte und ähnliche Rechte und Werte sowie Lizenzen an solchen Rechten und Werten</act:name>
@@ -163,7 +163,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>0010</act:code>
   <act:description>Konzessionen, gewerbliche Schutzrechte und ähnliche Rechte und Werte sowie Lizenzen an solchen Rechten und Werten</act:description>
-  <act:parent type="guid">baec3e44b966759bb9336edc3d0e704e</act:parent>
+  <act:parent type="new">baec3e44b966759bb9336edc3d0e704e</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>0015 Konzessionen</act:name>
@@ -176,7 +176,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>0015</act:code>
   <act:description>Konzessionen</act:description>
-  <act:parent type="guid">baec3e44b966759bb9336edc3d0e704e</act:parent>
+  <act:parent type="new">baec3e44b966759bb9336edc3d0e704e</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>0020 Gewerbliche Schutzrechte</act:name>
@@ -189,7 +189,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>0020</act:code>
   <act:description>Gewerbliche Schutzrechte</act:description>
-  <act:parent type="guid">baec3e44b966759bb9336edc3d0e704e</act:parent>
+  <act:parent type="new">baec3e44b966759bb9336edc3d0e704e</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>0025 Ähnliche Rechte und Werte</act:name>
@@ -202,7 +202,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>0025</act:code>
   <act:description>Ähnliche Rechte und Werte</act:description>
-  <act:parent type="guid">baec3e44b966759bb9336edc3d0e704e</act:parent>
+  <act:parent type="new">baec3e44b966759bb9336edc3d0e704e</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>0027 EDV-Software</act:name>
@@ -215,7 +215,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>0027</act:code>
   <act:description>EDV-Software</act:description>
-  <act:parent type="guid">baec3e44b966759bb9336edc3d0e704e</act:parent>
+  <act:parent type="new">baec3e44b966759bb9336edc3d0e704e</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>0030 Lizenzen an gewerblichen Schutzrechten</act:name>
@@ -228,7 +228,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>0030</act:code>
   <act:description>Lizenzen an gewerblichen Schutzrechten</act:description>
-  <act:parent type="guid">baec3e44b966759bb9336edc3d0e704e</act:parent>
+  <act:parent type="new">baec3e44b966759bb9336edc3d0e704e</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>0035 Geschäfts- oder Firmenwert</act:name>
@@ -241,7 +241,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>0035</act:code>
   <act:description>Geschäfts- oder Firmenwert</act:description>
-  <act:parent type="guid">baec3e44b966759bb9336edc3d0e704e</act:parent>
+  <act:parent type="new">baec3e44b966759bb9336edc3d0e704e</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>0038 Anzahlungen auf Geschäfts- oder Firmenwert</act:name>
@@ -254,7 +254,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>0038</act:code>
   <act:description>Anzahlungen auf Geschäfts- oder Firmenwert</act:description>
-  <act:parent type="guid">baec3e44b966759bb9336edc3d0e704e</act:parent>
+  <act:parent type="new">baec3e44b966759bb9336edc3d0e704e</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>0039 Anzahlungen immaterielle Vermögensgegenstände </act:name>
@@ -267,7 +267,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>0039</act:code>
   <act:description>Anzahlungen immaterielle Vermögensgegenstände </act:description>
-  <act:parent type="guid">baec3e44b966759bb9336edc3d0e704e</act:parent>
+  <act:parent type="new">baec3e44b966759bb9336edc3d0e704e</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>0040 Verschmelzungsmehrwert</act:name>
@@ -280,7 +280,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>0040</act:code>
   <act:description>Verschmelzungsmehrwert</act:description>
-  <act:parent type="guid">baec3e44b966759bb9336edc3d0e704e</act:parent>
+  <act:parent type="new">baec3e44b966759bb9336edc3d0e704e</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>0050 Grundstücke unbebaut</act:name>
@@ -293,7 +293,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>0050</act:code>
   <act:description>Grundstücke unbebaut</act:description>
-  <act:parent type="guid">baec3e44b966759bb9336edc3d0e704e</act:parent>
+  <act:parent type="new">baec3e44b966759bb9336edc3d0e704e</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>0055 Grundstücke mit Gebäuden bebaut</act:name>
@@ -306,7 +306,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>0055</act:code>
   <act:description>Grundstücke mit Gebäuden bebaut</act:description>
-  <act:parent type="guid">baec3e44b966759bb9336edc3d0e704e</act:parent>
+  <act:parent type="new">baec3e44b966759bb9336edc3d0e704e</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>0060 Grundstücke mit Anlagen bebaut</act:name>
@@ -319,7 +319,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>0060</act:code>
   <act:description>Grundstücke mit Anlagen bebaut</act:description>
-  <act:parent type="guid">baec3e44b966759bb9336edc3d0e704e</act:parent>
+  <act:parent type="new">baec3e44b966759bb9336edc3d0e704e</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>0065 Grundstücke mit Substanzverzehr</act:name>
@@ -332,7 +332,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>0065</act:code>
   <act:description>Grundstücke mit Substanzverzehr</act:description>
-  <act:parent type="guid">baec3e44b966759bb9336edc3d0e704e</act:parent>
+  <act:parent type="new">baec3e44b966759bb9336edc3d0e704e</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>0070 Grundstücksgleiche Rechte</act:name>
@@ -345,7 +345,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>0070</act:code>
   <act:description>Grundstücksgleiche Rechte</act:description>
-  <act:parent type="guid">baec3e44b966759bb9336edc3d0e704e</act:parent>
+  <act:parent type="new">baec3e44b966759bb9336edc3d0e704e</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>0100 Gebäude</act:name>
@@ -358,7 +358,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>0100</act:code>
   <act:description>Gebäude</act:description>
-  <act:parent type="guid">baec3e44b966759bb9336edc3d0e704e</act:parent>
+  <act:parent type="new">baec3e44b966759bb9336edc3d0e704e</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>0110 Vereinsheim</act:name>
@@ -371,7 +371,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>0110</act:code>
   <act:description>Vereinsheim</act:description>
-  <act:parent type="guid">baec3e44b966759bb9336edc3d0e704e</act:parent>
+  <act:parent type="new">baec3e44b966759bb9336edc3d0e704e</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>0111 Sporthallen</act:name>
@@ -384,7 +384,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>0111</act:code>
   <act:description>Sporthallen</act:description>
-  <act:parent type="guid">baec3e44b966759bb9336edc3d0e704e</act:parent>
+  <act:parent type="new">baec3e44b966759bb9336edc3d0e704e</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>0112 Sportanlagen</act:name>
@@ -397,7 +397,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>0112</act:code>
   <act:description>Sportanlagen</act:description>
-  <act:parent type="guid">baec3e44b966759bb9336edc3d0e704e</act:parent>
+  <act:parent type="new">baec3e44b966759bb9336edc3d0e704e</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>0120 Vereinsgaststätte</act:name>
@@ -410,7 +410,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>0120</act:code>
   <act:description>Vereinsgaststätte</act:description>
-  <act:parent type="guid">baec3e44b966759bb9336edc3d0e704e</act:parent>
+  <act:parent type="new">baec3e44b966759bb9336edc3d0e704e</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>0125 Sonstige Vereinsgebäude</act:name>
@@ -423,7 +423,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>0125</act:code>
   <act:description>Sonstige Vereinsgebäude</act:description>
-  <act:parent type="guid">baec3e44b966759bb9336edc3d0e704e</act:parent>
+  <act:parent type="new">baec3e44b966759bb9336edc3d0e704e</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>0130 Geschäftsbauten</act:name>
@@ -436,7 +436,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>0130</act:code>
   <act:description>Geschäftsbauten</act:description>
-  <act:parent type="guid">baec3e44b966759bb9336edc3d0e704e</act:parent>
+  <act:parent type="new">baec3e44b966759bb9336edc3d0e704e</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>0135 Fabrikbauten</act:name>
@@ -449,7 +449,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>0135</act:code>
   <act:description>Fabrikbauten</act:description>
-  <act:parent type="guid">baec3e44b966759bb9336edc3d0e704e</act:parent>
+  <act:parent type="new">baec3e44b966759bb9336edc3d0e704e</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>0150 Garagen</act:name>
@@ -462,7 +462,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>0150</act:code>
   <act:description>Garagen</act:description>
-  <act:parent type="guid">baec3e44b966759bb9336edc3d0e704e</act:parent>
+  <act:parent type="new">baec3e44b966759bb9336edc3d0e704e</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>0155 Außenanlagen</act:name>
@@ -475,7 +475,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>0155</act:code>
   <act:description>Außenanlagen</act:description>
-  <act:parent type="guid">baec3e44b966759bb9336edc3d0e704e</act:parent>
+  <act:parent type="new">baec3e44b966759bb9336edc3d0e704e</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>0160 Hof- und Wegebefestigungen</act:name>
@@ -488,7 +488,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>0160</act:code>
   <act:description>Hof- und Wegebefestigungen</act:description>
-  <act:parent type="guid">baec3e44b966759bb9336edc3d0e704e</act:parent>
+  <act:parent type="new">baec3e44b966759bb9336edc3d0e704e</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>0165 Wohnbauten</act:name>
@@ -501,7 +501,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>0165</act:code>
   <act:description>Wohnbauten</act:description>
-  <act:parent type="guid">baec3e44b966759bb9336edc3d0e704e</act:parent>
+  <act:parent type="new">baec3e44b966759bb9336edc3d0e704e</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>0170 Einrichtungen für Gebäude</act:name>
@@ -514,7 +514,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>0170</act:code>
   <act:description>Einrichtungen für Gebäude</act:description>
-  <act:parent type="guid">baec3e44b966759bb9336edc3d0e704e</act:parent>
+  <act:parent type="new">baec3e44b966759bb9336edc3d0e704e</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>0175 Ausbauten, Anbauten und Zubauten</act:name>
@@ -527,7 +527,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>0175</act:code>
   <act:description>Ausbauten, Anbauten und Zubauten</act:description>
-  <act:parent type="guid">baec3e44b966759bb9336edc3d0e704e</act:parent>
+  <act:parent type="new">baec3e44b966759bb9336edc3d0e704e</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>0180 Einbauten Pachtgrundstück</act:name>
@@ -540,7 +540,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>0180</act:code>
   <act:description>Einbauten Pachtgrundstück</act:description>
-  <act:parent type="guid">baec3e44b966759bb9336edc3d0e704e</act:parent>
+  <act:parent type="new">baec3e44b966759bb9336edc3d0e704e</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>0185 Bauten auf fremden Grundstücken</act:name>
@@ -553,7 +553,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>0185</act:code>
   <act:description>Bauten auf fremden Grundstücken</act:description>
-  <act:parent type="guid">baec3e44b966759bb9336edc3d0e704e</act:parent>
+  <act:parent type="new">baec3e44b966759bb9336edc3d0e704e</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>0200 Technische Anlagen</act:name>
@@ -566,7 +566,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>0200</act:code>
   <act:description>Technische Anlagen</act:description>
-  <act:parent type="guid">baec3e44b966759bb9336edc3d0e704e</act:parent>
+  <act:parent type="new">baec3e44b966759bb9336edc3d0e704e</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>0205 Maschinen</act:name>
@@ -579,7 +579,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>0205</act:code>
   <act:description>Maschinen</act:description>
-  <act:parent type="guid">baec3e44b966759bb9336edc3d0e704e</act:parent>
+  <act:parent type="new">baec3e44b966759bb9336edc3d0e704e</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>0210 Betriebsvorrichtungen</act:name>
@@ -592,7 +592,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>0210</act:code>
   <act:description>Betriebsvorrichtungen</act:description>
-  <act:parent type="guid">baec3e44b966759bb9336edc3d0e704e</act:parent>
+  <act:parent type="new">baec3e44b966759bb9336edc3d0e704e</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>0215 Sportvorrichtungen</act:name>
@@ -605,7 +605,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>0215</act:code>
   <act:description>Sportvorrichtungen</act:description>
-  <act:parent type="guid">baec3e44b966759bb9336edc3d0e704e</act:parent>
+  <act:parent type="new">baec3e44b966759bb9336edc3d0e704e</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>0220 Vereinsheimausstattung</act:name>
@@ -618,7 +618,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>0220</act:code>
   <act:description>Vereinsheimausstattung</act:description>
-  <act:parent type="guid">baec3e44b966759bb9336edc3d0e704e</act:parent>
+  <act:parent type="new">baec3e44b966759bb9336edc3d0e704e</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>4  ANDERE ANLAGEN, BETRIEBS- UND GESCHÄFTSAUSSTATTUNG</act:name>
@@ -636,7 +636,7 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">3894c6b224ab22adcee7db76c6bfd087</act:parent>
+  <act:parent type="new">3894c6b224ab22adcee7db76c6bfd087</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>0250 Kraftfahrzeuge, Transportmittel</act:name>
@@ -649,7 +649,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>0250</act:code>
   <act:description>Kraftfahrzeuge, Transportmittel</act:description>
-  <act:parent type="guid">64a048731690851dbd27c091617a0b99</act:parent>
+  <act:parent type="new">64a048731690851dbd27c091617a0b99</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>0255 PKW</act:name>
@@ -662,7 +662,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>0255</act:code>
   <act:description>PKW</act:description>
-  <act:parent type="guid">64a048731690851dbd27c091617a0b99</act:parent>
+  <act:parent type="new">64a048731690851dbd27c091617a0b99</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>0260 Anhänger</act:name>
@@ -675,7 +675,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>0260</act:code>
   <act:description>Anhänger</act:description>
-  <act:parent type="guid">64a048731690851dbd27c091617a0b99</act:parent>
+  <act:parent type="new">64a048731690851dbd27c091617a0b99</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>0265 Pflegemaschinen</act:name>
@@ -688,7 +688,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>0265</act:code>
   <act:description>Pflegemaschinen</act:description>
-  <act:parent type="guid">64a048731690851dbd27c091617a0b99</act:parent>
+  <act:parent type="new">64a048731690851dbd27c091617a0b99</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>0300 Vereinsausstattung</act:name>
@@ -701,7 +701,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>0300</act:code>
   <act:description>Vereinsausstattung</act:description>
-  <act:parent type="guid">64a048731690851dbd27c091617a0b99</act:parent>
+  <act:parent type="new">64a048731690851dbd27c091617a0b99</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>0305 Vereinskleidung</act:name>
@@ -714,7 +714,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>0305</act:code>
   <act:description>Vereinskleidung</act:description>
-  <act:parent type="guid">64a048731690851dbd27c091617a0b99</act:parent>
+  <act:parent type="new">64a048731690851dbd27c091617a0b99</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>0310 Sportgeräte</act:name>
@@ -727,7 +727,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>0310</act:code>
   <act:description>Sportgeräte</act:description>
-  <act:parent type="guid">64a048731690851dbd27c091617a0b99</act:parent>
+  <act:parent type="new">64a048731690851dbd27c091617a0b99</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>0315 Werkzeuge</act:name>
@@ -740,7 +740,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>0315</act:code>
   <act:description>Werkzeuge</act:description>
-  <act:parent type="guid">64a048731690851dbd27c091617a0b99</act:parent>
+  <act:parent type="new">64a048731690851dbd27c091617a0b99</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>0320 Büroeinrichtung</act:name>
@@ -753,7 +753,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>0320</act:code>
   <act:description>Büroeinrichtung</act:description>
-  <act:parent type="guid">64a048731690851dbd27c091617a0b99</act:parent>
+  <act:parent type="new">64a048731690851dbd27c091617a0b99</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>0330 Einrichtung Vereinsheim</act:name>
@@ -766,7 +766,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>0330</act:code>
   <act:description>Einrichtung Vereinsheim</act:description>
-  <act:parent type="guid">64a048731690851dbd27c091617a0b99</act:parent>
+  <act:parent type="new">64a048731690851dbd27c091617a0b99</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>0335 Sonstiges Inventar</act:name>
@@ -779,7 +779,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>0335</act:code>
   <act:description>Sonstiges Inventar</act:description>
-  <act:parent type="guid">64a048731690851dbd27c091617a0b99</act:parent>
+  <act:parent type="new">64a048731690851dbd27c091617a0b99</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>0340 Geringwertige Wirtschaftsgüter</act:name>
@@ -792,7 +792,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>0340</act:code>
   <act:description>Geringwertige Wirtschaftsgüter</act:description>
-  <act:parent type="guid">64a048731690851dbd27c091617a0b99</act:parent>
+  <act:parent type="new">64a048731690851dbd27c091617a0b99</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>0341 Geringwertige Wirtschaftsgüter größer 150 bis 1.000 € (Sammelposten)</act:name>
@@ -805,7 +805,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>0341</act:code>
   <act:description>Geringwertige Wirtschaftsgüter größer 150 bis 1.000 € (Sammelposten)</act:description>
-  <act:parent type="guid">64a048731690851dbd27c091617a0b99</act:parent>
+  <act:parent type="new">64a048731690851dbd27c091617a0b99</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>0400 Sonstige Anlagen und Ausstattung</act:name>
@@ -818,7 +818,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>0400</act:code>
   <act:description>Sonstige Anlagen und Ausstattung</act:description>
-  <act:parent type="guid">64a048731690851dbd27c091617a0b99</act:parent>
+  <act:parent type="new">64a048731690851dbd27c091617a0b99</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>0405 Betriebsausstattung</act:name>
@@ -831,7 +831,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>0405</act:code>
   <act:description>Betriebsausstattung</act:description>
-  <act:parent type="guid">64a048731690851dbd27c091617a0b99</act:parent>
+  <act:parent type="new">64a048731690851dbd27c091617a0b99</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>0410 Geschäftsausstattung</act:name>
@@ -844,7 +844,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>0410</act:code>
   <act:description>Geschäftsausstattung</act:description>
-  <act:parent type="guid">64a048731690851dbd27c091617a0b99</act:parent>
+  <act:parent type="new">64a048731690851dbd27c091617a0b99</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>0415 Büroeinrichtung</act:name>
@@ -857,7 +857,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>0415</act:code>
   <act:description>Büroeinrichtung</act:description>
-  <act:parent type="guid">64a048731690851dbd27c091617a0b99</act:parent>
+  <act:parent type="new">64a048731690851dbd27c091617a0b99</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>0420 Ladeneinrichtung</act:name>
@@ -870,7 +870,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>0420</act:code>
   <act:description>Ladeneinrichtung</act:description>
-  <act:parent type="guid">64a048731690851dbd27c091617a0b99</act:parent>
+  <act:parent type="new">64a048731690851dbd27c091617a0b99</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>0425 Werkzeuge</act:name>
@@ -883,7 +883,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>0425</act:code>
   <act:description>Werkzeuge</act:description>
-  <act:parent type="guid">64a048731690851dbd27c091617a0b99</act:parent>
+  <act:parent type="new">64a048731690851dbd27c091617a0b99</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>0430 Einbauten</act:name>
@@ -896,7 +896,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>0430</act:code>
   <act:description>Einbauten</act:description>
-  <act:parent type="guid">64a048731690851dbd27c091617a0b99</act:parent>
+  <act:parent type="new">64a048731690851dbd27c091617a0b99</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>0475 Geringwertige Wirtschaftsgüter</act:name>
@@ -909,7 +909,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>0475</act:code>
   <act:description>Geringwertige Wirtschaftsgüter</act:description>
-  <act:parent type="guid">64a048731690851dbd27c091617a0b99</act:parent>
+  <act:parent type="new">64a048731690851dbd27c091617a0b99</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>0476 Geringwertige Wirtschaftsgüter größer 150 bis 1.000 € (Sammelposten)</act:name>
@@ -922,7 +922,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>0476</act:code>
   <act:description>Geringwertige Wirtschaftsgüter größer 150 bis 1.000 € (Sammelposten)</act:description>
-  <act:parent type="guid">64a048731690851dbd27c091617a0b99</act:parent>
+  <act:parent type="new">64a048731690851dbd27c091617a0b99</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>0480 Geleistete Anzahlungen Grundstücke/Gebäude</act:name>
@@ -935,7 +935,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>0480</act:code>
   <act:description>Geleistete Anzahlungen Grundstücke/Gebäude</act:description>
-  <act:parent type="guid">64a048731690851dbd27c091617a0b99</act:parent>
+  <act:parent type="new">64a048731690851dbd27c091617a0b99</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>0485 Gebäude im Bau</act:name>
@@ -948,7 +948,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>0485</act:code>
   <act:description>Gebäude im Bau</act:description>
-  <act:parent type="guid">64a048731690851dbd27c091617a0b99</act:parent>
+  <act:parent type="new">64a048731690851dbd27c091617a0b99</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>0490 Geleistete Anzahlungen sonstige Sachanlagen</act:name>
@@ -961,7 +961,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>0490</act:code>
   <act:description>Geleistete Anzahlungen sonstige Sachanlagen</act:description>
-  <act:parent type="guid">64a048731690851dbd27c091617a0b99</act:parent>
+  <act:parent type="new">64a048731690851dbd27c091617a0b99</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>0495 Sonstige Sachanlagen im Bau</act:name>
@@ -974,7 +974,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>0495</act:code>
   <act:description>Sonstige Sachanlagen im Bau</act:description>
-  <act:parent type="guid">64a048731690851dbd27c091617a0b99</act:parent>
+  <act:parent type="new">64a048731690851dbd27c091617a0b99</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>0500 Anteile an verbundenen Unternehmen</act:name>
@@ -987,7 +987,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>0500</act:code>
   <act:description>Anteile an verbundenen Unternehmen</act:description>
-  <act:parent type="guid">64a048731690851dbd27c091617a0b99</act:parent>
+  <act:parent type="new">64a048731690851dbd27c091617a0b99</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>0504 Anteile an herrschender oder mit Mehrheit beteiligter Gesellschaft (GmbH)</act:name>
@@ -1000,7 +1000,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>0504</act:code>
   <act:description>Anteile an herrschender oder mit Mehrheit beteiligter Gesellschaft (GmbH)</act:description>
-  <act:parent type="guid">64a048731690851dbd27c091617a0b99</act:parent>
+  <act:parent type="new">64a048731690851dbd27c091617a0b99</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>0505 Ausleihungen an verbundene Unternehmen</act:name>
@@ -1013,7 +1013,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>0505</act:code>
   <act:description>Ausleihungen an verbundene Unternehmen</act:description>
-  <act:parent type="guid">64a048731690851dbd27c091617a0b99</act:parent>
+  <act:parent type="new">64a048731690851dbd27c091617a0b99</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>0510 Beteiligungen</act:name>
@@ -1026,7 +1026,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>0510</act:code>
   <act:description>Beteiligungen</act:description>
-  <act:parent type="guid">64a048731690851dbd27c091617a0b99</act:parent>
+  <act:parent type="new">64a048731690851dbd27c091617a0b99</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>0513 Typisch stille Beteiligungen</act:name>
@@ -1039,7 +1039,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>0513</act:code>
   <act:description>Typisch stille Beteiligungen</act:description>
-  <act:parent type="guid">64a048731690851dbd27c091617a0b99</act:parent>
+  <act:parent type="new">64a048731690851dbd27c091617a0b99</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>0516 Atypisch stille Beteiligungen</act:name>
@@ -1052,7 +1052,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>0516</act:code>
   <act:description>Atypisch stille Beteiligungen</act:description>
-  <act:parent type="guid">64a048731690851dbd27c091617a0b99</act:parent>
+  <act:parent type="new">64a048731690851dbd27c091617a0b99</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>0517 Andere Beteiligungen an Kapitalgesellschaften</act:name>
@@ -1065,7 +1065,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>0517</act:code>
   <act:description>Andere Beteiligungen an Kapitalgesellschaften</act:description>
-  <act:parent type="guid">64a048731690851dbd27c091617a0b99</act:parent>
+  <act:parent type="new">64a048731690851dbd27c091617a0b99</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>0518 Andere Beteiligungen an Personengesellschaften</act:name>
@@ -1078,7 +1078,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>0518</act:code>
   <act:description>Andere Beteiligungen an Personengesellschaften</act:description>
-  <act:parent type="guid">64a048731690851dbd27c091617a0b99</act:parent>
+  <act:parent type="new">64a048731690851dbd27c091617a0b99</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>0530 Rechtswerte</act:name>
@@ -1091,7 +1091,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>0530</act:code>
   <act:description>Rechtswerte</act:description>
-  <act:parent type="guid">64a048731690851dbd27c091617a0b99</act:parent>
+  <act:parent type="new">64a048731690851dbd27c091617a0b99</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>0531 Ablöse bezahlte Sportler</act:name>
@@ -1104,7 +1104,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>0531</act:code>
   <act:description>Ablöse bezahlte Sportler</act:description>
-  <act:parent type="guid">64a048731690851dbd27c091617a0b99</act:parent>
+  <act:parent type="new">64a048731690851dbd27c091617a0b99</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>0533 Ablöse unbezahlte Sportler bis 2.556 Euro</act:name>
@@ -1117,7 +1117,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>0533</act:code>
   <act:description>Ablöse unbezahlte Sportler bis 2.556 Euro</act:description>
-  <act:parent type="guid">64a048731690851dbd27c091617a0b99</act:parent>
+  <act:parent type="new">64a048731690851dbd27c091617a0b99</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>0534 Ablöse unbezahlte Sportler über 2.556 Euro</act:name>
@@ -1130,7 +1130,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>0534</act:code>
   <act:description>Ablöse unbezahlte Sportler über 2.556 Euro</act:description>
-  <act:parent type="guid">64a048731690851dbd27c091617a0b99</act:parent>
+  <act:parent type="new">64a048731690851dbd27c091617a0b99</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>0540 Ausleihungen an Unternehmen, mit denen ein Beteiligungsverhältnis besteht</act:name>
@@ -1143,7 +1143,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>0540</act:code>
   <act:description>Ausleihungen an Unternehmen, mit denen ein Beteiligungsverhältnis besteht</act:description>
-  <act:parent type="guid">64a048731690851dbd27c091617a0b99</act:parent>
+  <act:parent type="new">64a048731690851dbd27c091617a0b99</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>0545 Wertpapiere des Anlagevermögens</act:name>
@@ -1156,7 +1156,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>0545</act:code>
   <act:description>Wertpapiere des Anlagevermögens</act:description>
-  <act:parent type="guid">64a048731690851dbd27c091617a0b99</act:parent>
+  <act:parent type="new">64a048731690851dbd27c091617a0b99</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>0550 Sonstige Ausleihungen</act:name>
@@ -1169,7 +1169,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>0550</act:code>
   <act:description>Sonstige Ausleihungen</act:description>
-  <act:parent type="guid">64a048731690851dbd27c091617a0b99</act:parent>
+  <act:parent type="new">64a048731690851dbd27c091617a0b99</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>0555 Geleistete Kautionen</act:name>
@@ -1182,7 +1182,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>0555</act:code>
   <act:description>Geleistete Kautionen</act:description>
-  <act:parent type="guid">64a048731690851dbd27c091617a0b99</act:parent>
+  <act:parent type="new">64a048731690851dbd27c091617a0b99</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>0560 Darlehen</act:name>
@@ -1195,7 +1195,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>0560</act:code>
   <act:description>Darlehen</act:description>
-  <act:parent type="guid">64a048731690851dbd27c091617a0b99</act:parent>
+  <act:parent type="new">64a048731690851dbd27c091617a0b99</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>5  UMLAUFVERMÖGEN</act:name>
@@ -1213,7 +1213,7 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">3894c6b224ab22adcee7db76c6bfd087</act:parent>
+  <act:parent type="new">3894c6b224ab22adcee7db76c6bfd087</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>0600 Roh-, Hilfs- und Betriebsstoffe</act:name>
@@ -1226,7 +1226,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>0600</act:code>
   <act:description>Roh-, Hilfs- und Betriebsstoffe</act:description>
-  <act:parent type="guid">c52434fdbc0a9b0a155f0fac573a1335</act:parent>
+  <act:parent type="new">c52434fdbc0a9b0a155f0fac573a1335</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>0610 Unfertige Erzeugnisse, Leistungen</act:name>
@@ -1239,7 +1239,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>0610</act:code>
   <act:description>Unfertige Erzeugnisse, Leistungen</act:description>
-  <act:parent type="guid">c52434fdbc0a9b0a155f0fac573a1335</act:parent>
+  <act:parent type="new">c52434fdbc0a9b0a155f0fac573a1335</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>0620 Warenbestände</act:name>
@@ -1252,7 +1252,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>0620</act:code>
   <act:description>Warenbestände</act:description>
-  <act:parent type="guid">c52434fdbc0a9b0a155f0fac573a1335</act:parent>
+  <act:parent type="new">c52434fdbc0a9b0a155f0fac573a1335</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>0621 Fertige Erzeugnisse</act:name>
@@ -1265,7 +1265,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>0621</act:code>
   <act:description>Fertige Erzeugnisse</act:description>
-  <act:parent type="guid">c52434fdbc0a9b0a155f0fac573a1335</act:parent>
+  <act:parent type="new">c52434fdbc0a9b0a155f0fac573a1335</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>0625 Bestände Waren/Material aus Sachspenden</act:name>
@@ -1278,7 +1278,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>0625</act:code>
   <act:description>Bestände Waren/Material aus Sachspenden</act:description>
-  <act:parent type="guid">c52434fdbc0a9b0a155f0fac573a1335</act:parent>
+  <act:parent type="new">c52434fdbc0a9b0a155f0fac573a1335</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>0630 Geleistete Anzahlungen</act:name>
@@ -1291,7 +1291,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>0630</act:code>
   <act:description>Geleistete Anzahlungen</act:description>
-  <act:parent type="guid">c52434fdbc0a9b0a155f0fac573a1335</act:parent>
+  <act:parent type="new">c52434fdbc0a9b0a155f0fac573a1335</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>0650 Forderungen aus Lieferungen und Leistungen</act:name>
@@ -1304,7 +1304,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>0650</act:code>
   <act:description>Forderungen aus Lieferungen und Leistungen</act:description>
-  <act:parent type="guid">c52434fdbc0a9b0a155f0fac573a1335</act:parent>
+  <act:parent type="new">c52434fdbc0a9b0a155f0fac573a1335</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>0655 Forderungen aus Vereinsbereichen</act:name>
@@ -1317,7 +1317,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>0655</act:code>
   <act:description>Forderungen aus Vereinsbereichen</act:description>
-  <act:parent type="guid">c52434fdbc0a9b0a155f0fac573a1335</act:parent>
+  <act:parent type="new">c52434fdbc0a9b0a155f0fac573a1335</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>0660 Forderungen zu Einnahmen § 11/1 S. 2 EStG</act:name>
@@ -1330,7 +1330,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>0660</act:code>
   <act:description>Forderungen zu Einnahmen § 11/1 S. 2 EStG</act:description>
-  <act:parent type="guid">c52434fdbc0a9b0a155f0fac573a1335</act:parent>
+  <act:parent type="new">c52434fdbc0a9b0a155f0fac573a1335</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>0665 Wertberichtigungen Forderungen L+L</act:name>
@@ -1343,7 +1343,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>0665</act:code>
   <act:description>Wertberichtigungen Forderungen L+L</act:description>
-  <act:parent type="guid">c52434fdbc0a9b0a155f0fac573a1335</act:parent>
+  <act:parent type="new">c52434fdbc0a9b0a155f0fac573a1335</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>0680 Forderungen gegen verbundene Unternehmen</act:name>
@@ -1356,7 +1356,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>0680</act:code>
   <act:description>Forderungen gegen verbundene Unternehmen</act:description>
-  <act:parent type="guid">c52434fdbc0a9b0a155f0fac573a1335</act:parent>
+  <act:parent type="new">c52434fdbc0a9b0a155f0fac573a1335</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>0690 Forderungen gegen Unternehmen, mit denen ein Beteiligungsverhältnis besteht</act:name>
@@ -1369,7 +1369,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>0690</act:code>
   <act:description>Forderungen gegen Unternehmen, mit denen ein Beteiligungsverhältnis besteht</act:description>
-  <act:parent type="guid">c52434fdbc0a9b0a155f0fac573a1335</act:parent>
+  <act:parent type="new">c52434fdbc0a9b0a155f0fac573a1335</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>0700 Sonstige Vermögensgegenstände</act:name>
@@ -1382,7 +1382,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>0700</act:code>
   <act:description>Sonstige Vermögensgegenstände</act:description>
-  <act:parent type="guid">c52434fdbc0a9b0a155f0fac573a1335</act:parent>
+  <act:parent type="new">c52434fdbc0a9b0a155f0fac573a1335</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>0705 Geldtransit</act:name>
@@ -1395,7 +1395,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>0705</act:code>
   <act:description>Geldtransit</act:description>
-  <act:parent type="guid">c52434fdbc0a9b0a155f0fac573a1335</act:parent>
+  <act:parent type="new">c52434fdbc0a9b0a155f0fac573a1335</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>0710 Verrechnungskonto für Gewinnermittlung § 4/3 EStG, nicht ergebniswirksam</act:name>
@@ -1408,7 +1408,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>0710</act:code>
   <act:description>Verrechnungskonto für Gewinnermittlung § 4/3 EStG, nicht ergebniswirksam</act:description>
-  <act:parent type="guid">c52434fdbc0a9b0a155f0fac573a1335</act:parent>
+  <act:parent type="new">c52434fdbc0a9b0a155f0fac573a1335</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>0715 Überleitungskonto Kostenstellen</act:name>
@@ -1421,7 +1421,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>0715</act:code>
   <act:description>Überleitungskonto Kostenstellen</act:description>
-  <act:parent type="guid">c52434fdbc0a9b0a155f0fac573a1335</act:parent>
+  <act:parent type="new">c52434fdbc0a9b0a155f0fac573a1335</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>0720 Verrechnungskonto Ist-Versteuerung</act:name>
@@ -1434,7 +1434,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>0720</act:code>
   <act:description>Verrechnungskonto Ist-Versteuerung</act:description>
-  <act:parent type="guid">c52434fdbc0a9b0a155f0fac573a1335</act:parent>
+  <act:parent type="new">c52434fdbc0a9b0a155f0fac573a1335</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>0725 Sonstige Forderungen</act:name>
@@ -1447,7 +1447,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>0725</act:code>
   <act:description>Sonstige Forderungen</act:description>
-  <act:parent type="guid">c52434fdbc0a9b0a155f0fac573a1335</act:parent>
+  <act:parent type="new">c52434fdbc0a9b0a155f0fac573a1335</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>0730 Gegenkonto Bruttovorumsatz</act:name>
@@ -1460,7 +1460,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>0730</act:code>
   <act:description>Gegenkonto Bruttovorumsatz</act:description>
-  <act:parent type="guid">c52434fdbc0a9b0a155f0fac573a1335</act:parent>
+  <act:parent type="new">c52434fdbc0a9b0a155f0fac573a1335</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>0735 Nettoaufwand 7 % Vorumsatz</act:name>
@@ -1473,7 +1473,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>0735</act:code>
   <act:description>Nettoaufwand 7 % Vorumsatz</act:description>
-  <act:parent type="guid">c52434fdbc0a9b0a155f0fac573a1335</act:parent>
+  <act:parent type="new">c52434fdbc0a9b0a155f0fac573a1335</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>0740 Nettoaufwand 19 % Vorumsatz</act:name>
@@ -1486,7 +1486,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>0740</act:code>
   <act:description>Nettoaufwand 19 % Vorumsatz</act:description>
-  <act:parent type="guid">c52434fdbc0a9b0a155f0fac573a1335</act:parent>
+  <act:parent type="new">c52434fdbc0a9b0a155f0fac573a1335</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>0741 Nettoaufwand 16 % Vorumsatz</act:name>
@@ -1499,7 +1499,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>0741</act:code>
   <act:description>Nettoaufwand 16 % Vorumsatz</act:description>
-  <act:parent type="guid">c52434fdbc0a9b0a155f0fac573a1335</act:parent>
+  <act:parent type="new">c52434fdbc0a9b0a155f0fac573a1335</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>0742 0742</act:name>
@@ -1512,7 +1512,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>0742</act:code>
   <act:description>0742</act:description>
-  <act:parent type="guid">c52434fdbc0a9b0a155f0fac573a1335</act:parent>
+  <act:parent type="new">c52434fdbc0a9b0a155f0fac573a1335</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>0745 Nettoaufwand Kfz-Kosten (halber Steuersatz)</act:name>
@@ -1525,7 +1525,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>0745</act:code>
   <act:description>Nettoaufwand Kfz-Kosten (halber Steuersatz)</act:description>
-  <act:parent type="guid">c52434fdbc0a9b0a155f0fac573a1335</act:parent>
+  <act:parent type="new">c52434fdbc0a9b0a155f0fac573a1335</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>0770 Abziehbare Vorsteuer</act:name>
@@ -1538,7 +1538,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>0770</act:code>
   <act:description>Abziehbare Vorsteuer</act:description>
-  <act:parent type="guid">c52434fdbc0a9b0a155f0fac573a1335</act:parent>
+  <act:parent type="new">c52434fdbc0a9b0a155f0fac573a1335</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>0775 Abziehbare Vorsteuer 7 %</act:name>
@@ -1551,7 +1551,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>0775</act:code>
   <act:description>Abziehbare Vorsteuer 7 %</act:description>
-  <act:parent type="guid">c52434fdbc0a9b0a155f0fac573a1335</act:parent>
+  <act:parent type="new">c52434fdbc0a9b0a155f0fac573a1335</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>0780 Abziehbare Vorsteuer 19 %</act:name>
@@ -1564,7 +1564,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>0780</act:code>
   <act:description>Abziehbare Vorsteuer 19 %</act:description>
-  <act:parent type="guid">c52434fdbc0a9b0a155f0fac573a1335</act:parent>
+  <act:parent type="new">c52434fdbc0a9b0a155f0fac573a1335</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>0781 Abziehbare Vorsteuer 16 %</act:name>
@@ -1577,7 +1577,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>0781</act:code>
   <act:description>Abziehbare Vorsteuer 16 %</act:description>
-  <act:parent type="guid">c52434fdbc0a9b0a155f0fac573a1335</act:parent>
+  <act:parent type="new">c52434fdbc0a9b0a155f0fac573a1335</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>0782 0782</act:name>
@@ -1590,7 +1590,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>0782</act:code>
   <act:description>0782</act:description>
-  <act:parent type="guid">c52434fdbc0a9b0a155f0fac573a1335</act:parent>
+  <act:parent type="new">c52434fdbc0a9b0a155f0fac573a1335</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>0785 Pauschalierte Vorsteuer 7 %</act:name>
@@ -1603,7 +1603,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>0785</act:code>
   <act:description>Pauschalierte Vorsteuer 7 %</act:description>
-  <act:parent type="guid">c52434fdbc0a9b0a155f0fac573a1335</act:parent>
+  <act:parent type="new">c52434fdbc0a9b0a155f0fac573a1335</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>0790 Nettoaufwand 7 % aus innergemeinschaftlichem Erwerb</act:name>
@@ -1616,7 +1616,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>0790</act:code>
   <act:description>Nettoaufwand 7 % aus innergemeinschaftlichem Erwerb</act:description>
-  <act:parent type="guid">c52434fdbc0a9b0a155f0fac573a1335</act:parent>
+  <act:parent type="new">c52434fdbc0a9b0a155f0fac573a1335</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>0795 Nettoaufwand 19 % aus innergemeinschaftlichem Erwerb</act:name>
@@ -1629,7 +1629,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>0795</act:code>
   <act:description>Nettoaufwand 19 % aus innergemeinschaftlichem Erwerb</act:description>
-  <act:parent type="guid">c52434fdbc0a9b0a155f0fac573a1335</act:parent>
+  <act:parent type="new">c52434fdbc0a9b0a155f0fac573a1335</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>0797 0797</act:name>
@@ -1642,7 +1642,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>0797</act:code>
   <act:description>0797</act:description>
-  <act:parent type="guid">c52434fdbc0a9b0a155f0fac573a1335</act:parent>
+  <act:parent type="new">c52434fdbc0a9b0a155f0fac573a1335</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>0800 Nettoaufwand 7 % aus innergemeinschaftlichem Erwerb ohne Vorsteuerabzug</act:name>
@@ -1655,7 +1655,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>0800</act:code>
   <act:description>Nettoaufwand 7 % aus innergemeinschaftlichem Erwerb ohne Vorsteuerabzug</act:description>
-  <act:parent type="guid">c52434fdbc0a9b0a155f0fac573a1335</act:parent>
+  <act:parent type="new">c52434fdbc0a9b0a155f0fac573a1335</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>0805 Nettoaufwand 19 % aus innergemeinschaftlichem Erwerb ohne Vorsteuerabzug</act:name>
@@ -1668,7 +1668,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>0805</act:code>
   <act:description>Nettoaufwand 19 % aus innergemeinschaftlichem Erwerb ohne Vorsteuerabzug</act:description>
-  <act:parent type="guid">c52434fdbc0a9b0a155f0fac573a1335</act:parent>
+  <act:parent type="new">c52434fdbc0a9b0a155f0fac573a1335</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>0807 0807</act:name>
@@ -1681,7 +1681,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>0807</act:code>
   <act:description>0807</act:description>
-  <act:parent type="guid">c52434fdbc0a9b0a155f0fac573a1335</act:parent>
+  <act:parent type="new">c52434fdbc0a9b0a155f0fac573a1335</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>0810 Abziehbare Vorsteuer aus innergemeinschaftlichem Erwerb</act:name>
@@ -1694,7 +1694,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>0810</act:code>
   <act:description>Abziehbare Vorsteuer aus innergemeinschaftlichem Erwerb</act:description>
-  <act:parent type="guid">c52434fdbc0a9b0a155f0fac573a1335</act:parent>
+  <act:parent type="new">c52434fdbc0a9b0a155f0fac573a1335</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>0815 Abziehbare Vorsteuer innergemeinschaftlicher Erwerb Neufahrzeuge ohne USt-ID</act:name>
@@ -1707,7 +1707,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>0815</act:code>
   <act:description>Abziehbare Vorsteuer innergemeinschaftlicher Erwerb Neufahrzeuge ohne USt-ID</act:description>
-  <act:parent type="guid">c52434fdbc0a9b0a155f0fac573a1335</act:parent>
+  <act:parent type="new">c52434fdbc0a9b0a155f0fac573a1335</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>0820 Gegenkonto Vorsteuer § 4/3 EStG</act:name>
@@ -1720,7 +1720,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>0820</act:code>
   <act:description>Gegenkonto Vorsteuer § 4/3 EStG</act:description>
-  <act:parent type="guid">c52434fdbc0a9b0a155f0fac573a1335</act:parent>
+  <act:parent type="new">c52434fdbc0a9b0a155f0fac573a1335</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>0825 Aufzuteilende Vorsteuer</act:name>
@@ -1733,7 +1733,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>0825</act:code>
   <act:description>Aufzuteilende Vorsteuer</act:description>
-  <act:parent type="guid">c52434fdbc0a9b0a155f0fac573a1335</act:parent>
+  <act:parent type="new">c52434fdbc0a9b0a155f0fac573a1335</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>0830 Aufzuteilende Vorsteuer 7 %</act:name>
@@ -1746,7 +1746,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>0830</act:code>
   <act:description>Aufzuteilende Vorsteuer 7 %</act:description>
-  <act:parent type="guid">c52434fdbc0a9b0a155f0fac573a1335</act:parent>
+  <act:parent type="new">c52434fdbc0a9b0a155f0fac573a1335</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>0835 Aufzuteilende Vorsteuer 19 %</act:name>
@@ -1759,7 +1759,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>0835</act:code>
   <act:description>Aufzuteilende Vorsteuer 19 %</act:description>
-  <act:parent type="guid">c52434fdbc0a9b0a155f0fac573a1335</act:parent>
+  <act:parent type="new">c52434fdbc0a9b0a155f0fac573a1335</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>0836 Aufzuteilende Vorsteuer 16 %</act:name>
@@ -1772,7 +1772,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>0836</act:code>
   <act:description>Aufzuteilende Vorsteuer 16 %</act:description>
-  <act:parent type="guid">c52434fdbc0a9b0a155f0fac573a1335</act:parent>
+  <act:parent type="new">c52434fdbc0a9b0a155f0fac573a1335</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>0837 0837</act:name>
@@ -1785,7 +1785,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>0837</act:code>
   <act:description>0837</act:description>
-  <act:parent type="guid">c52434fdbc0a9b0a155f0fac573a1335</act:parent>
+  <act:parent type="new">c52434fdbc0a9b0a155f0fac573a1335</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>0839 Aufzuteilende Vorsteuer § 13b UStG</act:name>
@@ -1798,7 +1798,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>0839</act:code>
   <act:description>Aufzuteilende Vorsteuer § 13b UStG</act:description>
-  <act:parent type="guid">c52434fdbc0a9b0a155f0fac573a1335</act:parent>
+  <act:parent type="new">c52434fdbc0a9b0a155f0fac573a1335</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>0840 Aufzuteilende Vorsteuer aus innergemeinschaftlichem Erwerb</act:name>
@@ -1811,7 +1811,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>0840</act:code>
   <act:description>Aufzuteilende Vorsteuer aus innergemeinschaftlichem Erwerb</act:description>
-  <act:parent type="guid">c52434fdbc0a9b0a155f0fac573a1335</act:parent>
+  <act:parent type="new">c52434fdbc0a9b0a155f0fac573a1335</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>0841 Aufzuteilende Vorsteuer Anlagevermögen</act:name>
@@ -1824,7 +1824,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>0841</act:code>
   <act:description>Aufzuteilende Vorsteuer Anlagevermögen</act:description>
-  <act:parent type="guid">c52434fdbc0a9b0a155f0fac573a1335</act:parent>
+  <act:parent type="new">c52434fdbc0a9b0a155f0fac573a1335</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>0845 Aufzuteilende Vorsteuer Ausgaben B 4000-8000</act:name>
@@ -1837,7 +1837,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>0845</act:code>
   <act:description>Aufzuteilende Vorsteuer Ausgaben B 4000-8000</act:description>
-  <act:parent type="guid">c52434fdbc0a9b0a155f0fac573a1335</act:parent>
+  <act:parent type="new">c52434fdbc0a9b0a155f0fac573a1335</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>0849 Abziehbare Vorsteuer nach § 13b UStG</act:name>
@@ -1850,7 +1850,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>0849</act:code>
   <act:description>Abziehbare Vorsteuer nach § 13b UStG</act:description>
-  <act:parent type="guid">c52434fdbc0a9b0a155f0fac573a1335</act:parent>
+  <act:parent type="new">c52434fdbc0a9b0a155f0fac573a1335</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>0850 Abziehbare Vorsteuer nach § 13b UStG 19 %</act:name>
@@ -1863,7 +1863,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>0850</act:code>
   <act:description>Abziehbare Vorsteuer nach § 13b UStG 19 %</act:description>
-  <act:parent type="guid">c52434fdbc0a9b0a155f0fac573a1335</act:parent>
+  <act:parent type="new">c52434fdbc0a9b0a155f0fac573a1335</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>0851 Abziehbare Vorsteuer nach § 13b UStG 16 %</act:name>
@@ -1876,7 +1876,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>0851</act:code>
   <act:description>Abziehbare Vorsteuer nach § 13b UStG 16 %</act:description>
-  <act:parent type="guid">c52434fdbc0a9b0a155f0fac573a1335</act:parent>
+  <act:parent type="new">c52434fdbc0a9b0a155f0fac573a1335</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>0852 0852</act:name>
@@ -1889,7 +1889,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>0852</act:code>
   <act:description>0852</act:description>
-  <act:parent type="guid">c52434fdbc0a9b0a155f0fac573a1335</act:parent>
+  <act:parent type="new">c52434fdbc0a9b0a155f0fac573a1335</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>0855 Auflösung Vorsteuer aus Vorjahr § 4/3 EStG</act:name>
@@ -1902,7 +1902,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>0855</act:code>
   <act:description>Auflösung Vorsteuer aus Vorjahr § 4/3 EStG</act:description>
-  <act:parent type="guid">c52434fdbc0a9b0a155f0fac573a1335</act:parent>
+  <act:parent type="new">c52434fdbc0a9b0a155f0fac573a1335</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>0860 Bezahlte Einfuhrumsatzsteuer</act:name>
@@ -1915,7 +1915,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>0860</act:code>
   <act:description>Bezahlte Einfuhrumsatzsteuer</act:description>
-  <act:parent type="guid">c52434fdbc0a9b0a155f0fac573a1335</act:parent>
+  <act:parent type="new">c52434fdbc0a9b0a155f0fac573a1335</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>0865 Vorsteuer nach allgemeinen Durchschnittssätzen</act:name>
@@ -1928,7 +1928,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>0865</act:code>
   <act:description>Vorsteuer nach allgemeinen Durchschnittssätzen</act:description>
-  <act:parent type="guid">c52434fdbc0a9b0a155f0fac573a1335</act:parent>
+  <act:parent type="new">c52434fdbc0a9b0a155f0fac573a1335</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>0870 Durchlaufende Posten Einnahmen</act:name>
@@ -1941,7 +1941,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>0870</act:code>
   <act:description>Durchlaufende Posten Einnahmen</act:description>
-  <act:parent type="guid">c52434fdbc0a9b0a155f0fac573a1335</act:parent>
+  <act:parent type="new">c52434fdbc0a9b0a155f0fac573a1335</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>0875 Durchlaufende Posten Ausgaben</act:name>
@@ -1954,7 +1954,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>0875</act:code>
   <act:description>Durchlaufende Posten Ausgaben</act:description>
-  <act:parent type="guid">c52434fdbc0a9b0a155f0fac573a1335</act:parent>
+  <act:parent type="new">c52434fdbc0a9b0a155f0fac573a1335</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>0880 Sonstiges Verrechnungskonto</act:name>
@@ -1967,7 +1967,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>0880</act:code>
   <act:description>Sonstiges Verrechnungskonto</act:description>
-  <act:parent type="guid">c52434fdbc0a9b0a155f0fac573a1335</act:parent>
+  <act:parent type="new">c52434fdbc0a9b0a155f0fac573a1335</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>0885 Sammelkonto aufzuteilende Ausgaben</act:name>
@@ -1980,7 +1980,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>0885</act:code>
   <act:description>Sammelkonto aufzuteilende Ausgaben</act:description>
-  <act:parent type="guid">c52434fdbc0a9b0a155f0fac573a1335</act:parent>
+  <act:parent type="new">c52434fdbc0a9b0a155f0fac573a1335</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>0890 Sammelkonto aufzuteilende Einnahmen</act:name>
@@ -1993,7 +1993,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>0890</act:code>
   <act:description>Sammelkonto aufzuteilende Einnahmen</act:description>
-  <act:parent type="guid">c52434fdbc0a9b0a155f0fac573a1335</act:parent>
+  <act:parent type="new">c52434fdbc0a9b0a155f0fac573a1335</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>0900 Anteile an verbundenen Unternehmen</act:name>
@@ -2006,7 +2006,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>0900</act:code>
   <act:description>Anteile an verbundenen Unternehmen</act:description>
-  <act:parent type="guid">c52434fdbc0a9b0a155f0fac573a1335</act:parent>
+  <act:parent type="new">c52434fdbc0a9b0a155f0fac573a1335</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>0905 Eigene Anteile</act:name>
@@ -2019,7 +2019,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>0905</act:code>
   <act:description>Eigene Anteile</act:description>
-  <act:parent type="guid">c52434fdbc0a9b0a155f0fac573a1335</act:parent>
+  <act:parent type="new">c52434fdbc0a9b0a155f0fac573a1335</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>0910 Besitzwechsel</act:name>
@@ -2032,7 +2032,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>0910</act:code>
   <act:description>Besitzwechsel</act:description>
-  <act:parent type="guid">c52434fdbc0a9b0a155f0fac573a1335</act:parent>
+  <act:parent type="new">c52434fdbc0a9b0a155f0fac573a1335</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>0915 Sonstige Wertpapiere</act:name>
@@ -2045,7 +2045,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>0915</act:code>
   <act:description>Sonstige Wertpapiere</act:description>
-  <act:parent type="guid">c52434fdbc0a9b0a155f0fac573a1335</act:parent>
+  <act:parent type="new">c52434fdbc0a9b0a155f0fac573a1335</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>0920 Kasse</act:name>
@@ -2058,7 +2058,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>0920</act:code>
   <act:description>Kasse</act:description>
-  <act:parent type="guid">c52434fdbc0a9b0a155f0fac573a1335</act:parent>
+  <act:parent type="new">c52434fdbc0a9b0a155f0fac573a1335</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>0925 Hauptkasse</act:name>
@@ -2071,7 +2071,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>0925</act:code>
   <act:description>Hauptkasse</act:description>
-  <act:parent type="guid">c52434fdbc0a9b0a155f0fac573a1335</act:parent>
+  <act:parent type="new">c52434fdbc0a9b0a155f0fac573a1335</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>0930 Nebenkasse 1</act:name>
@@ -2084,7 +2084,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>0930</act:code>
   <act:description>Nebenkasse 1</act:description>
-  <act:parent type="guid">c52434fdbc0a9b0a155f0fac573a1335</act:parent>
+  <act:parent type="new">c52434fdbc0a9b0a155f0fac573a1335</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>0935 Nebenkasse 2</act:name>
@@ -2097,7 +2097,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>0935</act:code>
   <act:description>Nebenkasse 2</act:description>
-  <act:parent type="guid">c52434fdbc0a9b0a155f0fac573a1335</act:parent>
+  <act:parent type="new">c52434fdbc0a9b0a155f0fac573a1335</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>0940 Postbank</act:name>
@@ -2110,7 +2110,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>0940</act:code>
   <act:description>Postbank</act:description>
-  <act:parent type="guid">c52434fdbc0a9b0a155f0fac573a1335</act:parent>
+  <act:parent type="new">c52434fdbc0a9b0a155f0fac573a1335</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>0945 Bank</act:name>
@@ -2123,7 +2123,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>0945</act:code>
   <act:description>Bank</act:description>
-  <act:parent type="guid">c52434fdbc0a9b0a155f0fac573a1335</act:parent>
+  <act:parent type="new">c52434fdbc0a9b0a155f0fac573a1335</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>0950 Bank 1</act:name>
@@ -2136,7 +2136,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>0950</act:code>
   <act:description>Bank 1</act:description>
-  <act:parent type="guid">c52434fdbc0a9b0a155f0fac573a1335</act:parent>
+  <act:parent type="new">c52434fdbc0a9b0a155f0fac573a1335</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>0955 Bank 2</act:name>
@@ -2149,7 +2149,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>0955</act:code>
   <act:description>Bank 2</act:description>
-  <act:parent type="guid">c52434fdbc0a9b0a155f0fac573a1335</act:parent>
+  <act:parent type="new">c52434fdbc0a9b0a155f0fac573a1335</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>0960 Schecks</act:name>
@@ -2162,7 +2162,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>0960</act:code>
   <act:description>Schecks</act:description>
-  <act:parent type="guid">c52434fdbc0a9b0a155f0fac573a1335</act:parent>
+  <act:parent type="new">c52434fdbc0a9b0a155f0fac573a1335</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>6  AKTIVE RECHNUNGSABGRENZUNGSPOSTEN</act:name>
@@ -2180,7 +2180,7 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">3894c6b224ab22adcee7db76c6bfd087</act:parent>
+  <act:parent type="new">3894c6b224ab22adcee7db76c6bfd087</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>0990 Rechnungsabgrenzungsposten aktiv</act:name>
@@ -2193,7 +2193,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>0990</act:code>
   <act:description>Rechnungsabgrenzungsposten aktiv</act:description>
-  <act:parent type="guid">01b9523b06e57329862381b0272c3490</act:parent>
+  <act:parent type="new">01b9523b06e57329862381b0272c3490</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1 Passiva</act:name>
@@ -2211,7 +2211,7 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">e24772da4864456b196be5a6301c6756</act:parent>
+  <act:parent type="new">e24772da4864456b196be5a6301c6756</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1  SONDERPOSTEN MIT RÜCKLAGEANTEIL</act:name>
@@ -2229,7 +2229,7 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">40f9cf6a0caaab25723e9f03b6f96c9c</act:parent>
+  <act:parent type="new">40f9cf6a0caaab25723e9f03b6f96c9c</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1180 Sonderposten mit Rücklageanteil</act:name>
@@ -2242,7 +2242,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>1180</act:code>
   <act:description>Sonderposten mit Rücklageanteil</act:description>
-  <act:parent type="guid">37d841ce4436f1ceb266d54dca414dab</act:parent>
+  <act:parent type="new">37d841ce4436f1ceb266d54dca414dab</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1190 Gebundene Mittel für Förderzwecke</act:name>
@@ -2255,7 +2255,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>1190</act:code>
   <act:description>Gebundene Mittel für Förderzwecke</act:description>
-  <act:parent type="guid">37d841ce4436f1ceb266d54dca414dab</act:parent>
+  <act:parent type="new">37d841ce4436f1ceb266d54dca414dab</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>2  RÜCKSTELLUNGEN</act:name>
@@ -2273,7 +2273,7 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">40f9cf6a0caaab25723e9f03b6f96c9c</act:parent>
+  <act:parent type="new">40f9cf6a0caaab25723e9f03b6f96c9c</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1200 Pensionsrückstellungen</act:name>
@@ -2286,7 +2286,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>1200</act:code>
   <act:description>Pensionsrückstellungen</act:description>
-  <act:parent type="guid">eff1f2db4e740ca33878fc8361c76cc3</act:parent>
+  <act:parent type="new">eff1f2db4e740ca33878fc8361c76cc3</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1210 Steuerrückstellungen</act:name>
@@ -2299,7 +2299,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>1210</act:code>
   <act:description>Steuerrückstellungen</act:description>
-  <act:parent type="guid">eff1f2db4e740ca33878fc8361c76cc3</act:parent>
+  <act:parent type="new">eff1f2db4e740ca33878fc8361c76cc3</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1220 Sonstige Rückstellungen</act:name>
@@ -2312,7 +2312,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>1220</act:code>
   <act:description>Sonstige Rückstellungen</act:description>
-  <act:parent type="guid">eff1f2db4e740ca33878fc8361c76cc3</act:parent>
+  <act:parent type="new">eff1f2db4e740ca33878fc8361c76cc3</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>3  FÖRDERUNGSVERPFLICHTUNGEN</act:name>
@@ -2330,7 +2330,7 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">40f9cf6a0caaab25723e9f03b6f96c9c</act:parent>
+  <act:parent type="new">40f9cf6a0caaab25723e9f03b6f96c9c</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1230 Bewilligungen</act:name>
@@ -2343,7 +2343,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>1230</act:code>
   <act:description>Bewilligungen</act:description>
-  <act:parent type="guid">fa096ddf1430a1945b099c5a176ddd07</act:parent>
+  <act:parent type="new">fa096ddf1430a1945b099c5a176ddd07</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1235 Rückgängig gemachte Bewilligungen</act:name>
@@ -2356,7 +2356,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>1235</act:code>
   <act:description>Rückgängig gemachte Bewilligungen</act:description>
-  <act:parent type="guid">fa096ddf1430a1945b099c5a176ddd07</act:parent>
+  <act:parent type="new">fa096ddf1430a1945b099c5a176ddd07</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>4  VERBINDLICHKEITEN</act:name>
@@ -2374,7 +2374,7 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">40f9cf6a0caaab25723e9f03b6f96c9c</act:parent>
+  <act:parent type="new">40f9cf6a0caaab25723e9f03b6f96c9c</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1300 Anleihen, nicht konvertibel</act:name>
@@ -2387,7 +2387,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>1300</act:code>
   <act:description>Anleihen, nicht konvertibel</act:description>
-  <act:parent type="guid">8d187083dcadacdcb8ac5641b330fc33</act:parent>
+  <act:parent type="new">8d187083dcadacdcb8ac5641b330fc33</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1315 Anleihen, konvertibel</act:name>
@@ -2400,7 +2400,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>1315</act:code>
   <act:description>Anleihen, konvertibel</act:description>
-  <act:parent type="guid">8d187083dcadacdcb8ac5641b330fc33</act:parent>
+  <act:parent type="new">8d187083dcadacdcb8ac5641b330fc33</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1320 Verbindlichkeiten gegenüber Kreditinstituten</act:name>
@@ -2413,7 +2413,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>1320</act:code>
   <act:description>Verbindlichkeiten gegenüber Kreditinstituten</act:description>
-  <act:parent type="guid">8d187083dcadacdcb8ac5641b330fc33</act:parent>
+  <act:parent type="new">8d187083dcadacdcb8ac5641b330fc33</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1330 Erhaltene Anzahlungen auf Bestellungen</act:name>
@@ -2426,7 +2426,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>1330</act:code>
   <act:description>Erhaltene Anzahlungen auf Bestellungen</act:description>
-  <act:parent type="guid">8d187083dcadacdcb8ac5641b330fc33</act:parent>
+  <act:parent type="new">8d187083dcadacdcb8ac5641b330fc33</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1340 Verbindlichkeiten aus Lieferungen und Leistungen</act:name>
@@ -2439,7 +2439,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>1340</act:code>
   <act:description>Verbindlichkeiten aus Lieferungen und Leistungen</act:description>
-  <act:parent type="guid">8d187083dcadacdcb8ac5641b330fc33</act:parent>
+  <act:parent type="new">8d187083dcadacdcb8ac5641b330fc33</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1345 Verbindlichkeiten Investitionen § 4/3 EStG</act:name>
@@ -2452,7 +2452,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>1345</act:code>
   <act:description>Verbindlichkeiten Investitionen § 4/3 EStG</act:description>
-  <act:parent type="guid">8d187083dcadacdcb8ac5641b330fc33</act:parent>
+  <act:parent type="new">8d187083dcadacdcb8ac5641b330fc33</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1350 Schuldwechsel</act:name>
@@ -2465,7 +2465,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>1350</act:code>
   <act:description>Schuldwechsel</act:description>
-  <act:parent type="guid">8d187083dcadacdcb8ac5641b330fc33</act:parent>
+  <act:parent type="new">8d187083dcadacdcb8ac5641b330fc33</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1360 Verbindlichkeiten gegenüber verbundenen Unternehmen</act:name>
@@ -2478,7 +2478,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>1360</act:code>
   <act:description>Verbindlichkeiten gegenüber verbundenen Unternehmen</act:description>
-  <act:parent type="guid">8d187083dcadacdcb8ac5641b330fc33</act:parent>
+  <act:parent type="new">8d187083dcadacdcb8ac5641b330fc33</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1370 Verbindlichkeiten gegenüber Unternehmen mit Beteiligungsverhältnis</act:name>
@@ -2491,7 +2491,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>1370</act:code>
   <act:description>Verbindlichkeiten gegenüber Unternehmen mit Beteiligungsverhältnis</act:description>
-  <act:parent type="guid">8d187083dcadacdcb8ac5641b330fc33</act:parent>
+  <act:parent type="new">8d187083dcadacdcb8ac5641b330fc33</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1380 Verbindlichkeiten für satzungsgemäße Leistungen</act:name>
@@ -2504,7 +2504,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>1380</act:code>
   <act:description>Verbindlichkeiten für satzungsgemäße Leistungen</act:description>
-  <act:parent type="guid">8d187083dcadacdcb8ac5641b330fc33</act:parent>
+  <act:parent type="new">8d187083dcadacdcb8ac5641b330fc33</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1385 Verbindlichkeiten aus erteilten Zusagen</act:name>
@@ -2517,7 +2517,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>1385</act:code>
   <act:description>Verbindlichkeiten aus erteilten Zusagen</act:description>
-  <act:parent type="guid">8d187083dcadacdcb8ac5641b330fc33</act:parent>
+  <act:parent type="new">8d187083dcadacdcb8ac5641b330fc33</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1390 Verbindlichkeiten aus nicht zweckentsprechend verwendeten Mitteln</act:name>
@@ -2530,7 +2530,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>1390</act:code>
   <act:description>Verbindlichkeiten aus nicht zweckentsprechend verwendeten Mitteln</act:description>
-  <act:parent type="guid">8d187083dcadacdcb8ac5641b330fc33</act:parent>
+  <act:parent type="new">8d187083dcadacdcb8ac5641b330fc33</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1800 Verbindlichkeiten gegenüber Gesellschaftern/Mitgliedern</act:name>
@@ -2543,7 +2543,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>1800</act:code>
   <act:description>Verbindlichkeiten gegenüber Gesellschaftern/Mitgliedern</act:description>
-  <act:parent type="guid">8d187083dcadacdcb8ac5641b330fc33</act:parent>
+  <act:parent type="new">8d187083dcadacdcb8ac5641b330fc33</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1803 Sonstige Verbindlichkeiten</act:name>
@@ -2556,7 +2556,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>1803</act:code>
   <act:description>Sonstige Verbindlichkeiten</act:description>
-  <act:parent type="guid">8d187083dcadacdcb8ac5641b330fc33</act:parent>
+  <act:parent type="new">8d187083dcadacdcb8ac5641b330fc33</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1804 Verbindlichkeiten zu Ausgaben § 11 Abs. 2 Satz 2 EStG</act:name>
@@ -2569,7 +2569,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>1804</act:code>
   <act:description>Verbindlichkeiten zu Ausgaben § 11 Abs. 2 Satz 2 EStG</act:description>
-  <act:parent type="guid">8d187083dcadacdcb8ac5641b330fc33</act:parent>
+  <act:parent type="new">8d187083dcadacdcb8ac5641b330fc33</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1806 Erhaltene Kautionen</act:name>
@@ -2582,7 +2582,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>1806</act:code>
   <act:description>Erhaltene Kautionen</act:description>
-  <act:parent type="guid">8d187083dcadacdcb8ac5641b330fc33</act:parent>
+  <act:parent type="new">8d187083dcadacdcb8ac5641b330fc33</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1809 Verbindlichkeiten aus Steuern und Abgaben</act:name>
@@ -2595,7 +2595,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>1809</act:code>
   <act:description>Verbindlichkeiten aus Steuern und Abgaben</act:description>
-  <act:parent type="guid">8d187083dcadacdcb8ac5641b330fc33</act:parent>
+  <act:parent type="new">8d187083dcadacdcb8ac5641b330fc33</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1812 Lohnverbindlichkeiten</act:name>
@@ -2608,7 +2608,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>1812</act:code>
   <act:description>Lohnverbindlichkeiten</act:description>
-  <act:parent type="guid">8d187083dcadacdcb8ac5641b330fc33</act:parent>
+  <act:parent type="new">8d187083dcadacdcb8ac5641b330fc33</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1813 Voraussichtliche Beitragsschuld gegenüber den Sozialversicherungsträgern</act:name>
@@ -2621,7 +2621,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>1813</act:code>
   <act:description>Voraussichtliche Beitragsschuld gegenüber den Sozialversicherungsträgern</act:description>
-  <act:parent type="guid">8d187083dcadacdcb8ac5641b330fc33</act:parent>
+  <act:parent type="new">8d187083dcadacdcb8ac5641b330fc33</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1815 Gegenkonto Bruttoerlöse</act:name>
@@ -2634,7 +2634,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>1815</act:code>
   <act:description>Gegenkonto Bruttoerlöse</act:description>
-  <act:parent type="guid">8d187083dcadacdcb8ac5641b330fc33</act:parent>
+  <act:parent type="new">8d187083dcadacdcb8ac5641b330fc33</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1820 Nettoerlöse 7 %</act:name>
@@ -2647,7 +2647,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>1820</act:code>
   <act:description>Nettoerlöse 7 %</act:description>
-  <act:parent type="guid">8d187083dcadacdcb8ac5641b330fc33</act:parent>
+  <act:parent type="new">8d187083dcadacdcb8ac5641b330fc33</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1825 Nettoerlöse 19 %</act:name>
@@ -2660,7 +2660,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>1825</act:code>
   <act:description>Nettoerlöse 19 %</act:description>
-  <act:parent type="guid">8d187083dcadacdcb8ac5641b330fc33</act:parent>
+  <act:parent type="new">8d187083dcadacdcb8ac5641b330fc33</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1826 Nettoerlöse 16 %</act:name>
@@ -2673,7 +2673,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>1826</act:code>
   <act:description>Nettoerlöse 16 %</act:description>
-  <act:parent type="guid">8d187083dcadacdcb8ac5641b330fc33</act:parent>
+  <act:parent type="new">8d187083dcadacdcb8ac5641b330fc33</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1827 1827</act:name>
@@ -2686,7 +2686,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>1827</act:code>
   <act:description>1827</act:description>
-  <act:parent type="guid">8d187083dcadacdcb8ac5641b330fc33</act:parent>
+  <act:parent type="new">8d187083dcadacdcb8ac5641b330fc33</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1830 Nettoerlöse 0 % mit Vorsteuer-Abzug</act:name>
@@ -2699,7 +2699,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>1830</act:code>
   <act:description>Nettoerlöse 0 % mit Vorsteuer-Abzug</act:description>
-  <act:parent type="guid">8d187083dcadacdcb8ac5641b330fc33</act:parent>
+  <act:parent type="new">8d187083dcadacdcb8ac5641b330fc33</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1835 Nettoerlöse 0 % ohne Vorsteuer-Abzug</act:name>
@@ -2712,7 +2712,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>1835</act:code>
   <act:description>Nettoerlöse 0 % ohne Vorsteuer-Abzug</act:description>
-  <act:parent type="guid">8d187083dcadacdcb8ac5641b330fc33</act:parent>
+  <act:parent type="new">8d187083dcadacdcb8ac5641b330fc33</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1836 Nettoerlöse 0 % aus innergemeinschaftlichen Lieferungen (steuerfrei)</act:name>
@@ -2725,7 +2725,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>1836</act:code>
   <act:description>Nettoerlöse 0 % aus innergemeinschaftlichen Lieferungen (steuerfrei)</act:description>
-  <act:parent type="guid">8d187083dcadacdcb8ac5641b330fc33</act:parent>
+  <act:parent type="new">8d187083dcadacdcb8ac5641b330fc33</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1840 Umsatzsteuer</act:name>
@@ -2738,7 +2738,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>1840</act:code>
   <act:description>Umsatzsteuer</act:description>
-  <act:parent type="guid">8d187083dcadacdcb8ac5641b330fc33</act:parent>
+  <act:parent type="new">8d187083dcadacdcb8ac5641b330fc33</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1845 Umsatzsteuer 7 %</act:name>
@@ -2751,7 +2751,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>1845</act:code>
   <act:description>Umsatzsteuer 7 %</act:description>
-  <act:parent type="guid">8d187083dcadacdcb8ac5641b330fc33</act:parent>
+  <act:parent type="new">8d187083dcadacdcb8ac5641b330fc33</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1850 Umsatzsteuer 19 %</act:name>
@@ -2764,7 +2764,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>1850</act:code>
   <act:description>Umsatzsteuer 19 %</act:description>
-  <act:parent type="guid">8d187083dcadacdcb8ac5641b330fc33</act:parent>
+  <act:parent type="new">8d187083dcadacdcb8ac5641b330fc33</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1851 Umsatzsteuer 16 %</act:name>
@@ -2777,7 +2777,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>1851</act:code>
   <act:description>Umsatzsteuer 16 %</act:description>
-  <act:parent type="guid">8d187083dcadacdcb8ac5641b330fc33</act:parent>
+  <act:parent type="new">8d187083dcadacdcb8ac5641b330fc33</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1852 1852</act:name>
@@ -2790,7 +2790,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>1852</act:code>
   <act:description>1852</act:description>
-  <act:parent type="guid">8d187083dcadacdcb8ac5641b330fc33</act:parent>
+  <act:parent type="new">8d187083dcadacdcb8ac5641b330fc33</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1860 Umsatzsteuer aus innergemeinschaftlichem Erwerb</act:name>
@@ -2803,7 +2803,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>1860</act:code>
   <act:description>Umsatzsteuer aus innergemeinschaftlichem Erwerb</act:description>
-  <act:parent type="guid">8d187083dcadacdcb8ac5641b330fc33</act:parent>
+  <act:parent type="new">8d187083dcadacdcb8ac5641b330fc33</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1861 Umsatzsteuer innergemeinschaftlicher Erwerb Neufahrzeuge ohne USt-ID</act:name>
@@ -2816,7 +2816,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>1861</act:code>
   <act:description>Umsatzsteuer innergemeinschaftlicher Erwerb Neufahrzeuge ohne USt-ID</act:description>
-  <act:parent type="guid">8d187083dcadacdcb8ac5641b330fc33</act:parent>
+  <act:parent type="new">8d187083dcadacdcb8ac5641b330fc33</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1864 Umsatzsteuer aus im Inland steuerpflichtigen Leistungen 7 %</act:name>
@@ -2829,7 +2829,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>1864</act:code>
   <act:description>Umsatzsteuer aus im Inland steuerpflichtigen Leistungen 7 %</act:description>
-  <act:parent type="guid">8d187083dcadacdcb8ac5641b330fc33</act:parent>
+  <act:parent type="new">8d187083dcadacdcb8ac5641b330fc33</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1865 Umsatzsteuer aus im Inland steuerpflichtigen Leistungen 19 %</act:name>
@@ -2842,7 +2842,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>1865</act:code>
   <act:description>Umsatzsteuer aus im Inland steuerpflichtigen Leistungen 19 %</act:description>
-  <act:parent type="guid">8d187083dcadacdcb8ac5641b330fc33</act:parent>
+  <act:parent type="new">8d187083dcadacdcb8ac5641b330fc33</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1866 Umsatzsteuer aus im Inland steuerpflichtigen EG-Lieferungen</act:name>
@@ -2855,7 +2855,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>1866</act:code>
   <act:description>Umsatzsteuer aus im Inland steuerpflichtigen EG-Lieferungen</act:description>
-  <act:parent type="guid">8d187083dcadacdcb8ac5641b330fc33</act:parent>
+  <act:parent type="new">8d187083dcadacdcb8ac5641b330fc33</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1867 Umsatzsteuer aus im Inland steuerpflichtigen Leistungen 16 %</act:name>
@@ -2868,7 +2868,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>1867</act:code>
   <act:description>Umsatzsteuer aus im Inland steuerpflichtigen Leistungen 16 %</act:description>
-  <act:parent type="guid">8d187083dcadacdcb8ac5641b330fc33</act:parent>
+  <act:parent type="new">8d187083dcadacdcb8ac5641b330fc33</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1868 1868</act:name>
@@ -2881,7 +2881,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>1868</act:code>
   <act:description>1868</act:description>
-  <act:parent type="guid">8d187083dcadacdcb8ac5641b330fc33</act:parent>
+  <act:parent type="new">8d187083dcadacdcb8ac5641b330fc33</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1870 Umsatzsteuer aus im anderen EG-Land steuerpflichtigen Lieferungen</act:name>
@@ -2894,7 +2894,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>1870</act:code>
   <act:description>Umsatzsteuer aus im anderen EG-Land steuerpflichtigen Lieferungen</act:description>
-  <act:parent type="guid">8d187083dcadacdcb8ac5641b330fc33</act:parent>
+  <act:parent type="new">8d187083dcadacdcb8ac5641b330fc33</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1871 Umsatzsteuer aus im anderen EG-Land steuerpflichtigen sonstigen Leistungen</act:name>
@@ -2907,7 +2907,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>1871</act:code>
   <act:description>Umsatzsteuer aus im anderen EG-Land steuerpflichtigen sonstigen Leistungen</act:description>
-  <act:parent type="guid">8d187083dcadacdcb8ac5641b330fc33</act:parent>
+  <act:parent type="new">8d187083dcadacdcb8ac5641b330fc33</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1872 Umsatzsteuer aus innergemeinschaftlichem Erwerb ohne Vorsteuerabzug</act:name>
@@ -2920,7 +2920,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>1872</act:code>
   <act:description>Umsatzsteuer aus innergemeinschaftlichem Erwerb ohne Vorsteuerabzug</act:description>
-  <act:parent type="guid">8d187083dcadacdcb8ac5641b330fc33</act:parent>
+  <act:parent type="new">8d187083dcadacdcb8ac5641b330fc33</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1880 Umsatzsteuer nicht fällig</act:name>
@@ -2933,7 +2933,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>1880</act:code>
   <act:description>Umsatzsteuer nicht fällig</act:description>
-  <act:parent type="guid">8d187083dcadacdcb8ac5641b330fc33</act:parent>
+  <act:parent type="new">8d187083dcadacdcb8ac5641b330fc33</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1885 Umsatzsteuer nicht fällig 7 %</act:name>
@@ -2946,7 +2946,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>1885</act:code>
   <act:description>Umsatzsteuer nicht fällig 7 %</act:description>
-  <act:parent type="guid">8d187083dcadacdcb8ac5641b330fc33</act:parent>
+  <act:parent type="new">8d187083dcadacdcb8ac5641b330fc33</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1890 Umsatzsteuer nicht fällig 19 %</act:name>
@@ -2959,7 +2959,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>1890</act:code>
   <act:description>Umsatzsteuer nicht fällig 19 %</act:description>
-  <act:parent type="guid">8d187083dcadacdcb8ac5641b330fc33</act:parent>
+  <act:parent type="new">8d187083dcadacdcb8ac5641b330fc33</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1891 Umsatzsteuer nicht fällig 16 %</act:name>
@@ -2972,7 +2972,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>1891</act:code>
   <act:description>Umsatzsteuer nicht fällig 16 %</act:description>
-  <act:parent type="guid">8d187083dcadacdcb8ac5641b330fc33</act:parent>
+  <act:parent type="new">8d187083dcadacdcb8ac5641b330fc33</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1892 1892</act:name>
@@ -2985,7 +2985,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>1892</act:code>
   <act:description>1892</act:description>
-  <act:parent type="guid">8d187083dcadacdcb8ac5641b330fc33</act:parent>
+  <act:parent type="new">8d187083dcadacdcb8ac5641b330fc33</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1895 Umsatzsteuer nicht fällig aus im Inland steuerpflichtigen EG-Lieferungen</act:name>
@@ -2998,7 +2998,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>1895</act:code>
   <act:description>Umsatzsteuer nicht fällig aus im Inland steuerpflichtigen EG-Lieferungen</act:description>
-  <act:parent type="guid">8d187083dcadacdcb8ac5641b330fc33</act:parent>
+  <act:parent type="new">8d187083dcadacdcb8ac5641b330fc33</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1897 1897</act:name>
@@ -3011,7 +3011,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>1897</act:code>
   <act:description>1897</act:description>
-  <act:parent type="guid">8d187083dcadacdcb8ac5641b330fc33</act:parent>
+  <act:parent type="new">8d187083dcadacdcb8ac5641b330fc33</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1898 1898</act:name>
@@ -3024,7 +3024,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>1898</act:code>
   <act:description>1898</act:description>
-  <act:parent type="guid">8d187083dcadacdcb8ac5641b330fc33</act:parent>
+  <act:parent type="new">8d187083dcadacdcb8ac5641b330fc33</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1901 Umsatzsteuer nach § 13b UStG</act:name>
@@ -3037,7 +3037,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>1901</act:code>
   <act:description>Umsatzsteuer nach § 13b UStG</act:description>
-  <act:parent type="guid">8d187083dcadacdcb8ac5641b330fc33</act:parent>
+  <act:parent type="new">8d187083dcadacdcb8ac5641b330fc33</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1902 Umsatzsteuer nach § 13b UStG, 19 %</act:name>
@@ -3050,7 +3050,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>1902</act:code>
   <act:description>Umsatzsteuer nach § 13b UStG, 19 %</act:description>
-  <act:parent type="guid">8d187083dcadacdcb8ac5641b330fc33</act:parent>
+  <act:parent type="new">8d187083dcadacdcb8ac5641b330fc33</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1903 Umsatzsteuer nach § 13b UStG, 16 %</act:name>
@@ -3063,7 +3063,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>1903</act:code>
   <act:description>Umsatzsteuer nach § 13b UStG, 16 %</act:description>
-  <act:parent type="guid">8d187083dcadacdcb8ac5641b330fc33</act:parent>
+  <act:parent type="new">8d187083dcadacdcb8ac5641b330fc33</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1904 1904</act:name>
@@ -3076,7 +3076,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>1904</act:code>
   <act:description>1904</act:description>
-  <act:parent type="guid">8d187083dcadacdcb8ac5641b330fc33</act:parent>
+  <act:parent type="new">8d187083dcadacdcb8ac5641b330fc33</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1910 Sammelkonto Umsatzsteuer-Vorauszahlung/-erstattung</act:name>
@@ -3089,7 +3089,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>1910</act:code>
   <act:description>Sammelkonto Umsatzsteuer-Vorauszahlung/-erstattung</act:description>
-  <act:parent type="guid">8d187083dcadacdcb8ac5641b330fc33</act:parent>
+  <act:parent type="new">8d187083dcadacdcb8ac5641b330fc33</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1911 Sammelkonto Umsatzsteuer-Vorauszahlung 1/11</act:name>
@@ -3102,7 +3102,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>1911</act:code>
   <act:description>Sammelkonto Umsatzsteuer-Vorauszahlung 1/11</act:description>
-  <act:parent type="guid">8d187083dcadacdcb8ac5641b330fc33</act:parent>
+  <act:parent type="new">8d187083dcadacdcb8ac5641b330fc33</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1912 Nachsteuer UStVA Kz. 65</act:name>
@@ -3115,7 +3115,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>1912</act:code>
   <act:description>Nachsteuer UStVA Kz. 65</act:description>
-  <act:parent type="guid">8d187083dcadacdcb8ac5641b330fc33</act:parent>
+  <act:parent type="new">8d187083dcadacdcb8ac5641b330fc33</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1913 Sammelkonto Umsatzsteuer Vorjahre</act:name>
@@ -3128,7 +3128,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>1913</act:code>
   <act:description>Sammelkonto Umsatzsteuer Vorjahre</act:description>
-  <act:parent type="guid">8d187083dcadacdcb8ac5641b330fc33</act:parent>
+  <act:parent type="new">8d187083dcadacdcb8ac5641b330fc33</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1914 Sammelkonto unberechtigt ausgewiesene USt</act:name>
@@ -3141,7 +3141,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>1914</act:code>
   <act:description>Sammelkonto unberechtigt ausgewiesene USt</act:description>
-  <act:parent type="guid">8d187083dcadacdcb8ac5641b330fc33</act:parent>
+  <act:parent type="new">8d187083dcadacdcb8ac5641b330fc33</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1915 Steuerzahlungen an andere EG-Länder</act:name>
@@ -3154,7 +3154,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>1915</act:code>
   <act:description>Steuerzahlungen an andere EG-Länder</act:description>
-  <act:parent type="guid">8d187083dcadacdcb8ac5641b330fc33</act:parent>
+  <act:parent type="new">8d187083dcadacdcb8ac5641b330fc33</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1920 Umsatzsteuer laufendes Jahr</act:name>
@@ -3167,7 +3167,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>1920</act:code>
   <act:description>Umsatzsteuer laufendes Jahr</act:description>
-  <act:parent type="guid">8d187083dcadacdcb8ac5641b330fc33</act:parent>
+  <act:parent type="new">8d187083dcadacdcb8ac5641b330fc33</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1930 Einfuhrumsatzsteuerzahlung aufgeschoben</act:name>
@@ -3180,7 +3180,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>1930</act:code>
   <act:description>Einfuhrumsatzsteuerzahlung aufgeschoben</act:description>
-  <act:parent type="guid">8d187083dcadacdcb8ac5641b330fc33</act:parent>
+  <act:parent type="new">8d187083dcadacdcb8ac5641b330fc33</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>5  PASSIVE RECHNUNGSABGRENZUNGSPOSTEN</act:name>
@@ -3198,7 +3198,7 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">40f9cf6a0caaab25723e9f03b6f96c9c</act:parent>
+  <act:parent type="new">40f9cf6a0caaab25723e9f03b6f96c9c</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1990 Rechnungsabgrenzungsposten passiv</act:name>
@@ -3211,7 +3211,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>1990</act:code>
   <act:description>Rechnungsabgrenzungsposten passiv</act:description>
-  <act:parent type="guid">5bfe9dde49485768883971d0718115dd</act:parent>
+  <act:parent type="new">5bfe9dde49485768883971d0718115dd</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>0 VERMÖGEN/EIGENKAPITAL</act:name>
@@ -3228,7 +3228,7 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">40f9cf6a0caaab25723e9f03b6f96c9c</act:parent>
+  <act:parent type="new">40f9cf6a0caaab25723e9f03b6f96c9c</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>0 Gewinnrücklagen</act:name>
@@ -3239,7 +3239,7 @@
     <cmdty:id>EUR</cmdty:id>
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
-  <act:parent type="guid">632f2d8a5e7f8c65deee666eb67e72eb</act:parent>
+  <act:parent type="new">632f2d8a5e7f8c65deee666eb67e72eb</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1000 Gebundene Rücklagen § 58 Nr. 6 AO</act:name>
@@ -3252,7 +3252,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>1000</act:code>
   <act:description>Gebundene Rücklagen § 58 Nr. 6 AO</act:description>
-  <act:parent type="guid">82dff6661bc4a367c19e169dcdd8fcfd</act:parent>
+  <act:parent type="new">82dff6661bc4a367c19e169dcdd8fcfd</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1010 Rücklagen ideeller Bereich bis 2010</act:name>
@@ -3265,7 +3265,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>1010</act:code>
   <act:description>Rücklagen ideeller Bereich bis 2010</act:description>
-  <act:parent type="guid">82dff6661bc4a367c19e169dcdd8fcfd</act:parent>
+  <act:parent type="new">82dff6661bc4a367c19e169dcdd8fcfd</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1011 Rücklagen ideeller Bereich bis 2011</act:name>
@@ -3278,7 +3278,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>1011</act:code>
   <act:description>Rücklagen ideeller Bereich bis 2011</act:description>
-  <act:parent type="guid">82dff6661bc4a367c19e169dcdd8fcfd</act:parent>
+  <act:parent type="new">82dff6661bc4a367c19e169dcdd8fcfd</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1012 Rücklagen ideeller Bereich bis 2012</act:name>
@@ -3291,7 +3291,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>1012</act:code>
   <act:description>Rücklagen ideeller Bereich bis 2012</act:description>
-  <act:parent type="guid">82dff6661bc4a367c19e169dcdd8fcfd</act:parent>
+  <act:parent type="new">82dff6661bc4a367c19e169dcdd8fcfd</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1013 Rücklagen ideeller Bereich bis 2013</act:name>
@@ -3304,7 +3304,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>1013</act:code>
   <act:description>Rücklagen ideeller Bereich bis 2013</act:description>
-  <act:parent type="guid">82dff6661bc4a367c19e169dcdd8fcfd</act:parent>
+  <act:parent type="new">82dff6661bc4a367c19e169dcdd8fcfd</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1014 Rücklagen ideeller Bereich bis 2014</act:name>
@@ -3317,7 +3317,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>1014</act:code>
   <act:description>Rücklagen ideeller Bereich bis 2014</act:description>
-  <act:parent type="guid">82dff6661bc4a367c19e169dcdd8fcfd</act:parent>
+  <act:parent type="new">82dff6661bc4a367c19e169dcdd8fcfd</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1015 Rücklagen ideeller Bereich bis 2015</act:name>
@@ -3330,7 +3330,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>1015</act:code>
   <act:description>Rücklagen ideeller Bereich bis 2015</act:description>
-  <act:parent type="guid">82dff6661bc4a367c19e169dcdd8fcfd</act:parent>
+  <act:parent type="new">82dff6661bc4a367c19e169dcdd8fcfd</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1016 Rücklagen ideeller Bereich bis 2016</act:name>
@@ -3343,7 +3343,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>1016</act:code>
   <act:description>Rücklagen ideeller Bereich bis 2016</act:description>
-  <act:parent type="guid">82dff6661bc4a367c19e169dcdd8fcfd</act:parent>
+  <act:parent type="new">82dff6661bc4a367c19e169dcdd8fcfd</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1017 Rücklagen ideeller Bereich bis 2007</act:name>
@@ -3356,7 +3356,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>1017</act:code>
   <act:description>Rücklagen ideeller Bereich bis 2007</act:description>
-  <act:parent type="guid">82dff6661bc4a367c19e169dcdd8fcfd</act:parent>
+  <act:parent type="new">82dff6661bc4a367c19e169dcdd8fcfd</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1018 Rücklagen ideeller Bereich bis 2008</act:name>
@@ -3369,7 +3369,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>1018</act:code>
   <act:description>Rücklagen ideeller Bereich bis 2008</act:description>
-  <act:parent type="guid">82dff6661bc4a367c19e169dcdd8fcfd</act:parent>
+  <act:parent type="new">82dff6661bc4a367c19e169dcdd8fcfd</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1019 Rücklagen ideeller Bereich bis 2009</act:name>
@@ -3382,7 +3382,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>1019</act:code>
   <act:description>Rücklagen ideeller Bereich bis 2009</act:description>
-  <act:parent type="guid">82dff6661bc4a367c19e169dcdd8fcfd</act:parent>
+  <act:parent type="new">82dff6661bc4a367c19e169dcdd8fcfd</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1020 Rücklagen Vermögensverwaltung bis 2010</act:name>
@@ -3395,7 +3395,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>1020</act:code>
   <act:description>Rücklagen Vermögensverwaltung bis 2010</act:description>
-  <act:parent type="guid">82dff6661bc4a367c19e169dcdd8fcfd</act:parent>
+  <act:parent type="new">82dff6661bc4a367c19e169dcdd8fcfd</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1021 Rücklagen Vermögensverwaltung bis 2011</act:name>
@@ -3408,7 +3408,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>1021</act:code>
   <act:description>Rücklagen Vermögensverwaltung bis 2011</act:description>
-  <act:parent type="guid">82dff6661bc4a367c19e169dcdd8fcfd</act:parent>
+  <act:parent type="new">82dff6661bc4a367c19e169dcdd8fcfd</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1022 Rücklagen Vermögensverwaltung bis 2012</act:name>
@@ -3421,7 +3421,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>1022</act:code>
   <act:description>Rücklagen Vermögensverwaltung bis 2012</act:description>
-  <act:parent type="guid">82dff6661bc4a367c19e169dcdd8fcfd</act:parent>
+  <act:parent type="new">82dff6661bc4a367c19e169dcdd8fcfd</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1023 Rücklagen Vermögensverwaltung bis 2013</act:name>
@@ -3434,7 +3434,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>1023</act:code>
   <act:description>Rücklagen Vermögensverwaltung bis 2013</act:description>
-  <act:parent type="guid">82dff6661bc4a367c19e169dcdd8fcfd</act:parent>
+  <act:parent type="new">82dff6661bc4a367c19e169dcdd8fcfd</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1024 Rücklagen Vermögensverwaltung bis 2014</act:name>
@@ -3447,7 +3447,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>1024</act:code>
   <act:description>Rücklagen Vermögensverwaltung bis 2014</act:description>
-  <act:parent type="guid">82dff6661bc4a367c19e169dcdd8fcfd</act:parent>
+  <act:parent type="new">82dff6661bc4a367c19e169dcdd8fcfd</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1025 Rücklagen Vermögensverwaltung bis 2015</act:name>
@@ -3460,7 +3460,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>1025</act:code>
   <act:description>Rücklagen Vermögensverwaltung bis 2015</act:description>
-  <act:parent type="guid">82dff6661bc4a367c19e169dcdd8fcfd</act:parent>
+  <act:parent type="new">82dff6661bc4a367c19e169dcdd8fcfd</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1026 Rücklagen Vermögensverwaltung bis 2016</act:name>
@@ -3473,7 +3473,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>1026</act:code>
   <act:description>Rücklagen Vermögensverwaltung bis 2016</act:description>
-  <act:parent type="guid">82dff6661bc4a367c19e169dcdd8fcfd</act:parent>
+  <act:parent type="new">82dff6661bc4a367c19e169dcdd8fcfd</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1027 Rücklagen Vermögensverwaltung bis 2007</act:name>
@@ -3486,7 +3486,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>1027</act:code>
   <act:description>Rücklagen Vermögensverwaltung bis 2007</act:description>
-  <act:parent type="guid">82dff6661bc4a367c19e169dcdd8fcfd</act:parent>
+  <act:parent type="new">82dff6661bc4a367c19e169dcdd8fcfd</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1028 Rücklagen Vermögensverwaltung bis 2008</act:name>
@@ -3499,7 +3499,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>1028</act:code>
   <act:description>Rücklagen Vermögensverwaltung bis 2008</act:description>
-  <act:parent type="guid">82dff6661bc4a367c19e169dcdd8fcfd</act:parent>
+  <act:parent type="new">82dff6661bc4a367c19e169dcdd8fcfd</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1029 Rücklagen Vermögensverwaltung bis 2009</act:name>
@@ -3512,7 +3512,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>1029</act:code>
   <act:description>Rücklagen Vermögensverwaltung bis 2009</act:description>
-  <act:parent type="guid">82dff6661bc4a367c19e169dcdd8fcfd</act:parent>
+  <act:parent type="new">82dff6661bc4a367c19e169dcdd8fcfd</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1030 Rücklagen Zweckbetriebe bis 2010</act:name>
@@ -3525,7 +3525,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>1030</act:code>
   <act:description>Rücklagen Zweckbetriebe bis 2010</act:description>
-  <act:parent type="guid">82dff6661bc4a367c19e169dcdd8fcfd</act:parent>
+  <act:parent type="new">82dff6661bc4a367c19e169dcdd8fcfd</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1031 Rücklagen Zweckbetriebe bis 2011</act:name>
@@ -3538,7 +3538,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>1031</act:code>
   <act:description>Rücklagen Zweckbetriebe bis 2011</act:description>
-  <act:parent type="guid">82dff6661bc4a367c19e169dcdd8fcfd</act:parent>
+  <act:parent type="new">82dff6661bc4a367c19e169dcdd8fcfd</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1032 Rücklagen Zweckbetriebe bis 2012</act:name>
@@ -3551,7 +3551,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>1032</act:code>
   <act:description>Rücklagen Zweckbetriebe bis 2012</act:description>
-  <act:parent type="guid">82dff6661bc4a367c19e169dcdd8fcfd</act:parent>
+  <act:parent type="new">82dff6661bc4a367c19e169dcdd8fcfd</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1033 Rücklagen Zweckbetriebe bis 2013</act:name>
@@ -3564,7 +3564,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>1033</act:code>
   <act:description>Rücklagen Zweckbetriebe bis 2013</act:description>
-  <act:parent type="guid">82dff6661bc4a367c19e169dcdd8fcfd</act:parent>
+  <act:parent type="new">82dff6661bc4a367c19e169dcdd8fcfd</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1034 Rücklagen Zweckbetriebe bis 2014</act:name>
@@ -3577,7 +3577,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>1034</act:code>
   <act:description>Rücklagen Zweckbetriebe bis 2014</act:description>
-  <act:parent type="guid">82dff6661bc4a367c19e169dcdd8fcfd</act:parent>
+  <act:parent type="new">82dff6661bc4a367c19e169dcdd8fcfd</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1035 Rücklagen Zweckbetriebe bis 2015</act:name>
@@ -3590,7 +3590,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>1035</act:code>
   <act:description>Rücklagen Zweckbetriebe bis 2015</act:description>
-  <act:parent type="guid">82dff6661bc4a367c19e169dcdd8fcfd</act:parent>
+  <act:parent type="new">82dff6661bc4a367c19e169dcdd8fcfd</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1036 Rücklagen Zweckbetriebe bis 2016</act:name>
@@ -3603,7 +3603,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>1036</act:code>
   <act:description>Rücklagen Zweckbetriebe bis 2016</act:description>
-  <act:parent type="guid">82dff6661bc4a367c19e169dcdd8fcfd</act:parent>
+  <act:parent type="new">82dff6661bc4a367c19e169dcdd8fcfd</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1037 Rücklagen Zweckbetriebe bis 2007</act:name>
@@ -3616,7 +3616,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>1037</act:code>
   <act:description>Rücklagen Zweckbetriebe bis 2007</act:description>
-  <act:parent type="guid">82dff6661bc4a367c19e169dcdd8fcfd</act:parent>
+  <act:parent type="new">82dff6661bc4a367c19e169dcdd8fcfd</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1038 Rücklagen Zweckbetriebe bis 2008</act:name>
@@ -3629,7 +3629,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>1038</act:code>
   <act:description>Rücklagen Zweckbetriebe bis 2008</act:description>
-  <act:parent type="guid">82dff6661bc4a367c19e169dcdd8fcfd</act:parent>
+  <act:parent type="new">82dff6661bc4a367c19e169dcdd8fcfd</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1039 Rücklagen Zweckbetriebe bis 2009</act:name>
@@ -3642,7 +3642,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>1039</act:code>
   <act:description>Rücklagen Zweckbetriebe bis 2009</act:description>
-  <act:parent type="guid">82dff6661bc4a367c19e169dcdd8fcfd</act:parent>
+  <act:parent type="new">82dff6661bc4a367c19e169dcdd8fcfd</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1040 Rücklagen Geschäftsbetriebe bis 2010</act:name>
@@ -3655,7 +3655,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>1040</act:code>
   <act:description>Rücklagen Geschäftsbetriebe bis 2010</act:description>
-  <act:parent type="guid">82dff6661bc4a367c19e169dcdd8fcfd</act:parent>
+  <act:parent type="new">82dff6661bc4a367c19e169dcdd8fcfd</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1041 Rücklagen Geschäftsbetriebe bis 2011</act:name>
@@ -3668,7 +3668,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>1041</act:code>
   <act:description>Rücklagen Geschäftsbetriebe bis 2011</act:description>
-  <act:parent type="guid">82dff6661bc4a367c19e169dcdd8fcfd</act:parent>
+  <act:parent type="new">82dff6661bc4a367c19e169dcdd8fcfd</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1042 Rücklagen Geschäftsbetriebe bis 2012</act:name>
@@ -3681,7 +3681,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>1042</act:code>
   <act:description>Rücklagen Geschäftsbetriebe bis 2012</act:description>
-  <act:parent type="guid">82dff6661bc4a367c19e169dcdd8fcfd</act:parent>
+  <act:parent type="new">82dff6661bc4a367c19e169dcdd8fcfd</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1043 Rücklagen Geschäftsbetriebe bis 2013</act:name>
@@ -3694,7 +3694,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>1043</act:code>
   <act:description>Rücklagen Geschäftsbetriebe bis 2013</act:description>
-  <act:parent type="guid">82dff6661bc4a367c19e169dcdd8fcfd</act:parent>
+  <act:parent type="new">82dff6661bc4a367c19e169dcdd8fcfd</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1044 Rücklagen Geschäftsbetriebe bis 2014</act:name>
@@ -3707,7 +3707,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>1044</act:code>
   <act:description>Rücklagen Geschäftsbetriebe bis 2014</act:description>
-  <act:parent type="guid">82dff6661bc4a367c19e169dcdd8fcfd</act:parent>
+  <act:parent type="new">82dff6661bc4a367c19e169dcdd8fcfd</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1045 Rücklagen Geschäftsbetriebe bis 2015</act:name>
@@ -3720,7 +3720,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>1045</act:code>
   <act:description>Rücklagen Geschäftsbetriebe bis 2015</act:description>
-  <act:parent type="guid">82dff6661bc4a367c19e169dcdd8fcfd</act:parent>
+  <act:parent type="new">82dff6661bc4a367c19e169dcdd8fcfd</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1046 Rücklagen Geschäftsbetriebe bis 2016</act:name>
@@ -3733,7 +3733,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>1046</act:code>
   <act:description>Rücklagen Geschäftsbetriebe bis 2016</act:description>
-  <act:parent type="guid">82dff6661bc4a367c19e169dcdd8fcfd</act:parent>
+  <act:parent type="new">82dff6661bc4a367c19e169dcdd8fcfd</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1047 Rücklagen Geschäftsbetriebe bis 2007</act:name>
@@ -3746,7 +3746,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>1047</act:code>
   <act:description>Rücklagen Geschäftsbetriebe bis 2007</act:description>
-  <act:parent type="guid">82dff6661bc4a367c19e169dcdd8fcfd</act:parent>
+  <act:parent type="new">82dff6661bc4a367c19e169dcdd8fcfd</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1048 Rücklagen Geschäftsbetriebe bis 2008</act:name>
@@ -3759,7 +3759,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>1048</act:code>
   <act:description>Rücklagen Geschäftsbetriebe bis 2008</act:description>
-  <act:parent type="guid">82dff6661bc4a367c19e169dcdd8fcfd</act:parent>
+  <act:parent type="new">82dff6661bc4a367c19e169dcdd8fcfd</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1049 Rücklagen Geschäftsbetriebe bis 2009</act:name>
@@ -3772,7 +3772,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>1049</act:code>
   <act:description>Rücklagen Geschäftsbetriebe bis 2009</act:description>
-  <act:parent type="guid">82dff6661bc4a367c19e169dcdd8fcfd</act:parent>
+  <act:parent type="new">82dff6661bc4a367c19e169dcdd8fcfd</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1070 Freie Rücklagen</act:name>
@@ -3785,7 +3785,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>1070</act:code>
   <act:description>Freie Rücklagen</act:description>
-  <act:parent type="guid">82dff6661bc4a367c19e169dcdd8fcfd</act:parent>
+  <act:parent type="new">82dff6661bc4a367c19e169dcdd8fcfd</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1074 Rücklage aus Vermögensverwaltung</act:name>
@@ -3798,7 +3798,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>1074</act:code>
   <act:description>Rücklage aus Vermögensverwaltung</act:description>
-  <act:parent type="guid">82dff6661bc4a367c19e169dcdd8fcfd</act:parent>
+  <act:parent type="new">82dff6661bc4a367c19e169dcdd8fcfd</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1075 Rücklage aus sonstigen zeitnah zu verwendenden Mitteln</act:name>
@@ -3811,7 +3811,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>1075</act:code>
   <act:description>Rücklage aus sonstigen zeitnah zu verwendenden Mitteln</act:description>
-  <act:parent type="guid">82dff6661bc4a367c19e169dcdd8fcfd</act:parent>
+  <act:parent type="new">82dff6661bc4a367c19e169dcdd8fcfd</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1076 Freie Rücklagen § 58 Nr. 7b AO</act:name>
@@ -3824,7 +3824,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>1076</act:code>
   <act:description>Freie Rücklagen § 58 Nr. 7b AO</act:description>
-  <act:parent type="guid">82dff6661bc4a367c19e169dcdd8fcfd</act:parent>
+  <act:parent type="new">82dff6661bc4a367c19e169dcdd8fcfd</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1 Ergebnisvorträge</act:name>
@@ -3841,7 +3841,7 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">632f2d8a5e7f8c65deee666eb67e72eb</act:parent>
+  <act:parent type="new">632f2d8a5e7f8c65deee666eb67e72eb</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1080 Ergebnisvorträge allgemein allgemein</act:name>
@@ -3854,7 +3854,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>1080</act:code>
   <act:description>Ergebnisvorträge allgemein allgemein</act:description>
-  <act:parent type="guid">3e95d2c4e8ababb0e202734fcaba3631</act:parent>
+  <act:parent type="new">3e95d2c4e8ababb0e202734fcaba3631</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1082 Vortrag ideeller Bereich Bereich</act:name>
@@ -3867,7 +3867,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>1082</act:code>
   <act:description>Vortrag ideeller Bereich Bereich</act:description>
-  <act:parent type="guid">3e95d2c4e8ababb0e202734fcaba3631</act:parent>
+  <act:parent type="new">3e95d2c4e8ababb0e202734fcaba3631</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1084 Vortrag Vermögensverwaltung</act:name>
@@ -3880,7 +3880,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>1084</act:code>
   <act:description>Vortrag Vermögensverwaltung</act:description>
-  <act:parent type="guid">3e95d2c4e8ababb0e202734fcaba3631</act:parent>
+  <act:parent type="new">3e95d2c4e8ababb0e202734fcaba3631</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1085 Vortrag Zweckbetriebe Sport</act:name>
@@ -3893,7 +3893,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>1085</act:code>
   <act:description>Vortrag Zweckbetriebe Sport</act:description>
-  <act:parent type="guid">3e95d2c4e8ababb0e202734fcaba3631</act:parent>
+  <act:parent type="new">3e95d2c4e8ababb0e202734fcaba3631</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1086 Vortrag sonstige Zweckbetriebe</act:name>
@@ -3906,7 +3906,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>1086</act:code>
   <act:description>Vortrag sonstige Zweckbetriebe</act:description>
-  <act:parent type="guid">3e95d2c4e8ababb0e202734fcaba3631</act:parent>
+  <act:parent type="new">3e95d2c4e8ababb0e202734fcaba3631</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1087 Vortrag Geschäftsbetriebe Sport</act:name>
@@ -3919,7 +3919,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>1087</act:code>
   <act:description>Vortrag Geschäftsbetriebe Sport</act:description>
-  <act:parent type="guid">3e95d2c4e8ababb0e202734fcaba3631</act:parent>
+  <act:parent type="new">3e95d2c4e8ababb0e202734fcaba3631</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1088 Vortrag sonstige Geschäftsbetriebe</act:name>
@@ -3932,7 +3932,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>1088</act:code>
   <act:description>Vortrag sonstige Geschäftsbetriebe</act:description>
-  <act:parent type="guid">3e95d2c4e8ababb0e202734fcaba3631</act:parent>
+  <act:parent type="new">3e95d2c4e8ababb0e202734fcaba3631</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>2 Stiftungskapital</act:name>
@@ -3950,7 +3950,7 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">632f2d8a5e7f8c65deee666eb67e72eb</act:parent>
+  <act:parent type="new">632f2d8a5e7f8c65deee666eb67e72eb</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1100 Grundstockvermögen</act:name>
@@ -3963,7 +3963,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>1100</act:code>
   <act:description>Grundstockvermögen</act:description>
-  <act:parent type="guid">6a1b88fefcc57907b61e6d62fd954aac</act:parent>
+  <act:parent type="new">6a1b88fefcc57907b61e6d62fd954aac</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1103 Zustiftungen</act:name>
@@ -3976,7 +3976,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>1103</act:code>
   <act:description>Zustiftungen</act:description>
-  <act:parent type="guid">6a1b88fefcc57907b61e6d62fd954aac</act:parent>
+  <act:parent type="new">6a1b88fefcc57907b61e6d62fd954aac</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1105 Zuführung aus Ergebnisrücklagen</act:name>
@@ -3989,7 +3989,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>1105</act:code>
   <act:description>Zuführung aus Ergebnisrücklagen</act:description>
-  <act:parent type="guid">6a1b88fefcc57907b61e6d62fd954aac</act:parent>
+  <act:parent type="new">6a1b88fefcc57907b61e6d62fd954aac</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1110 Ergebnisse Vermögensumschichtung</act:name>
@@ -4002,7 +4002,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>1110</act:code>
   <act:description>Ergebnisse Vermögensumschichtung</act:description>
-  <act:parent type="guid">6a1b88fefcc57907b61e6d62fd954aac</act:parent>
+  <act:parent type="new">6a1b88fefcc57907b61e6d62fd954aac</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>3 Ergebnisrücklagen</act:name>
@@ -4020,7 +4020,7 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">632f2d8a5e7f8c65deee666eb67e72eb</act:parent>
+  <act:parent type="new">632f2d8a5e7f8c65deee666eb67e72eb</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1115 Kapitalerhaltungsrücklage</act:name>
@@ -4033,7 +4033,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>1115</act:code>
   <act:description>Kapitalerhaltungsrücklage</act:description>
-  <act:parent type="guid">908f85e0e8d84418b781e9afc06b772c</act:parent>
+  <act:parent type="new">908f85e0e8d84418b781e9afc06b772c</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1120 Sonstige Ergebnisrücklagen (Falls Sie die Rücklagen nach dem Zeitpunkt der Auflösung differenziert ausweisen möchten, buchen Sie bitte auf den Konten 1000 ff)</act:name>
@@ -4046,7 +4046,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>1120</act:code>
   <act:description>Sonstige Ergebnisrücklagen (Falls Sie die Rücklagen nach dem Zeitpunkt der Auflösung differenziert ausweisen möchten, buchen Sie bitte auf den Konten 1000 ff)</act:description>
-  <act:parent type="guid">908f85e0e8d84418b781e9afc06b772c</act:parent>
+  <act:parent type="new">908f85e0e8d84418b781e9afc06b772c</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1125 Mittelvortrag</act:name>
@@ -4059,7 +4059,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>1125</act:code>
   <act:description>Mittelvortrag</act:description>
-  <act:parent type="guid">908f85e0e8d84418b781e9afc06b772c</act:parent>
+  <act:parent type="new">908f85e0e8d84418b781e9afc06b772c</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>4 gezeichnetes Kapital</act:name>
@@ -4077,7 +4077,7 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">632f2d8a5e7f8c65deee666eb67e72eb</act:parent>
+  <act:parent type="new">632f2d8a5e7f8c65deee666eb67e72eb</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1140 Gezeichnetes Kapital</act:name>
@@ -4090,7 +4090,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>1140</act:code>
   <act:description>Gezeichnetes Kapital</act:description>
-  <act:parent type="guid">82eed00cac1d21ccf61d6831ccdba2e3</act:parent>
+  <act:parent type="new">82eed00cac1d21ccf61d6831ccdba2e3</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>5 Kapitalrücklage</act:name>
@@ -4102,7 +4102,7 @@
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
   <act:description>nur GmbH</act:description>
-  <act:parent type="guid">632f2d8a5e7f8c65deee666eb67e72eb</act:parent>
+  <act:parent type="new">632f2d8a5e7f8c65deee666eb67e72eb</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1145 Kapitalrücklage</act:name>
@@ -4115,7 +4115,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>1145</act:code>
   <act:description>Kapitalrücklage</act:description>
-  <act:parent type="guid">bef1db74ce1d2c91630ddf2aab529520</act:parent>
+  <act:parent type="new">bef1db74ce1d2c91630ddf2aab529520</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>6 Gewinnrücklagen</act:name>
@@ -4133,7 +4133,7 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">632f2d8a5e7f8c65deee666eb67e72eb</act:parent>
+  <act:parent type="new">632f2d8a5e7f8c65deee666eb67e72eb</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1150 Gesetzliche Rücklage</act:name>
@@ -4146,7 +4146,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>1150</act:code>
   <act:description>Gesetzliche Rücklage</act:description>
-  <act:parent type="guid">2726dfacbc5d1ed15e30f2be271cccb2</act:parent>
+  <act:parent type="new">2726dfacbc5d1ed15e30f2be271cccb2</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1153 Rücklage für eigene Anteile</act:name>
@@ -4159,7 +4159,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>1153</act:code>
   <act:description>Rücklage für eigene Anteile</act:description>
-  <act:parent type="guid">2726dfacbc5d1ed15e30f2be271cccb2</act:parent>
+  <act:parent type="new">2726dfacbc5d1ed15e30f2be271cccb2</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1155 Satzungsmäßige Rücklagen</act:name>
@@ -4172,7 +4172,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>1155</act:code>
   <act:description>Satzungsmäßige Rücklagen</act:description>
-  <act:parent type="guid">2726dfacbc5d1ed15e30f2be271cccb2</act:parent>
+  <act:parent type="new">2726dfacbc5d1ed15e30f2be271cccb2</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1158 Andere Gewinnrücklagen (Falls Sie die Rücklagen nach dem Zeitpunkt der Auflösung differenziert ausweisen möchten, buchen Sie bitte auf den Konten 1000 ff)</act:name>
@@ -4185,7 +4185,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>1158</act:code>
   <act:description>Andere Gewinnrücklagen (Falls Sie die Rücklagen nach dem Zeitpunkt der Auflösung differenziert ausweisen möchten, buchen Sie bitte auf den Konten 1000 ff)</act:description>
-  <act:parent type="guid">2726dfacbc5d1ed15e30f2be271cccb2</act:parent>
+  <act:parent type="new">2726dfacbc5d1ed15e30f2be271cccb2</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>7 Jahresüberschuss / Fehlbetrag</act:name>
@@ -4203,7 +4203,7 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">632f2d8a5e7f8c65deee666eb67e72eb</act:parent>
+  <act:parent type="new">632f2d8a5e7f8c65deee666eb67e72eb</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1160 Jahresergebnis (Vortrag)</act:name>
@@ -4216,7 +4216,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>1160</act:code>
   <act:description>Jahresergebnis (Vortrag)</act:description>
-  <act:parent type="guid">de4dd37cac4ff6b91411cf95994b7730</act:parent>
+  <act:parent type="new">de4dd37cac4ff6b91411cf95994b7730</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1170 Vereinskapital § 58 Nr. 11 AO</act:name>
@@ -4229,7 +4229,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>1170</act:code>
   <act:description>Vereinskapital § 58 Nr. 11 AO</act:description>
-  <act:parent type="guid">de4dd37cac4ff6b91411cf95994b7730</act:parent>
+  <act:parent type="new">de4dd37cac4ff6b91411cf95994b7730</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>2 Erfolgskonten ideeller Bereich</act:name>
@@ -4247,7 +4247,7 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">e24772da4864456b196be5a6301c6756</act:parent>
+  <act:parent type="new">e24772da4864456b196be5a6301c6756</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>0 IDEELLER BEREICH</act:name>
@@ -4265,7 +4265,7 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">e8eee0aac2a44c44219fbfd4744bb8c8</act:parent>
+  <act:parent type="new">e8eee0aac2a44c44219fbfd4744bb8c8</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1 EINNAHMEN</act:name>
@@ -4283,7 +4283,7 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">5176cc002df76b658ab26415581f4746</act:parent>
+  <act:parent type="new">5176cc002df76b658ab26415581f4746</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>2000 Einnahmen Bereich 2000</act:name>
@@ -4296,7 +4296,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>2000</act:code>
   <act:description>Einnahmen Bereich 2000</act:description>
-  <act:parent type="guid">56549fe93058559e4a637841568d9d1e</act:parent>
+  <act:parent type="new">56549fe93058559e4a637841568d9d1e</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>2110 Echte Mitgliedsbeiträge bis 256 Euro</act:name>
@@ -4309,7 +4309,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>2110</act:code>
   <act:description>Echte Mitgliedsbeiträge bis 256 Euro</act:description>
-  <act:parent type="guid">56549fe93058559e4a637841568d9d1e</act:parent>
+  <act:parent type="new">56549fe93058559e4a637841568d9d1e</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>2120 Echte Mitgliedsbeiträge 256 - 1.023 Euro</act:name>
@@ -4322,7 +4322,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>2120</act:code>
   <act:description>Echte Mitgliedsbeiträge 256 - 1.023 Euro</act:description>
-  <act:parent type="guid">56549fe93058559e4a637841568d9d1e</act:parent>
+  <act:parent type="new">56549fe93058559e4a637841568d9d1e</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>2150 Aufnahmegebühren bis 256 Euro</act:name>
@@ -4335,7 +4335,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>2150</act:code>
   <act:description>Aufnahmegebühren bis 256 Euro</act:description>
-  <act:parent type="guid">56549fe93058559e4a637841568d9d1e</act:parent>
+  <act:parent type="new">56549fe93058559e4a637841568d9d1e</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>2160 Aufnahmegebühren 256 - 1.534 Euro</act:name>
@@ -4348,7 +4348,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>2160</act:code>
   <act:description>Aufnahmegebühren 256 - 1.534 Euro</act:description>
-  <act:parent type="guid">56549fe93058559e4a637841568d9d1e</act:parent>
+  <act:parent type="new">56549fe93058559e4a637841568d9d1e</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>2170 Umlagen</act:name>
@@ -4361,7 +4361,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>2170</act:code>
   <act:description>Umlagen</act:description>
-  <act:parent type="guid">56549fe93058559e4a637841568d9d1e</act:parent>
+  <act:parent type="new">56549fe93058559e4a637841568d9d1e</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>2300 Erhaltene nicht steuerbare Zuschüsse</act:name>
@@ -4374,7 +4374,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>2300</act:code>
   <act:description>Erhaltene nicht steuerbare Zuschüsse</act:description>
-  <act:parent type="guid">56549fe93058559e4a637841568d9d1e</act:parent>
+  <act:parent type="new">56549fe93058559e4a637841568d9d1e</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>2301 Zuschüsse von Verbänden</act:name>
@@ -4387,7 +4387,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>2301</act:code>
   <act:description>Zuschüsse von Verbänden</act:description>
-  <act:parent type="guid">56549fe93058559e4a637841568d9d1e</act:parent>
+  <act:parent type="new">56549fe93058559e4a637841568d9d1e</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>2302 Zuschüsse von Behörden</act:name>
@@ -4400,7 +4400,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>2302</act:code>
   <act:description>Zuschüsse von Behörden</act:description>
-  <act:parent type="guid">56549fe93058559e4a637841568d9d1e</act:parent>
+  <act:parent type="new">56549fe93058559e4a637841568d9d1e</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>2303 Sonstige Zuschüsse</act:name>
@@ -4413,7 +4413,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>2303</act:code>
   <act:description>Sonstige Zuschüsse</act:description>
-  <act:parent type="guid">56549fe93058559e4a637841568d9d1e</act:parent>
+  <act:parent type="new">56549fe93058559e4a637841568d9d1e</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>2400 Sonstige Einnahmen ideeller Bereich</act:name>
@@ -4426,7 +4426,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>2400</act:code>
   <act:description>Sonstige Einnahmen ideeller Bereich</act:description>
-  <act:parent type="guid">56549fe93058559e4a637841568d9d1e</act:parent>
+  <act:parent type="new">56549fe93058559e4a637841568d9d1e</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>2410 Steuerfreie Einnahmen nicht gemeinnütziger Vereine</act:name>
@@ -4439,7 +4439,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>2410</act:code>
   <act:description>Steuerfreie Einnahmen nicht gemeinnütziger Vereine</act:description>
-  <act:parent type="guid">56549fe93058559e4a637841568d9d1e</act:parent>
+  <act:parent type="new">56549fe93058559e4a637841568d9d1e</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>2412 Zuwendungen Dritter (Sponsoren)</act:name>
@@ -4452,7 +4452,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>2412</act:code>
   <act:description>Zuwendungen Dritter (Sponsoren)</act:description>
-  <act:parent type="guid">56549fe93058559e4a637841568d9d1e</act:parent>
+  <act:parent type="new">56549fe93058559e4a637841568d9d1e</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>2420 Steuerfreie Einnahmen gemeinnütziger Vereine</act:name>
@@ -4465,7 +4465,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>2420</act:code>
   <act:description>Steuerfreie Einnahmen gemeinnütziger Vereine</act:description>
-  <act:parent type="guid">56549fe93058559e4a637841568d9d1e</act:parent>
+  <act:parent type="new">56549fe93058559e4a637841568d9d1e</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>2421 Veräußerungserlöse aus Bereich 2000</act:name>
@@ -4478,7 +4478,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>2421</act:code>
   <act:description>Veräußerungserlöse aus Bereich 2000</act:description>
-  <act:parent type="guid">56549fe93058559e4a637841568d9d1e</act:parent>
+  <act:parent type="new">56549fe93058559e4a637841568d9d1e</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>2423 Erträge aus der Auflösung von Sonderposten mit Rücklageanteil</act:name>
@@ -4491,7 +4491,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>2423</act:code>
   <act:description>Erträge aus der Auflösung von Sonderposten mit Rücklageanteil</act:description>
-  <act:parent type="guid">56549fe93058559e4a637841568d9d1e</act:parent>
+  <act:parent type="new">56549fe93058559e4a637841568d9d1e</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>2450 Verrechnete/aufgeteilte Einnahmen ideeller Bereich</act:name>
@@ -4504,7 +4504,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>2450</act:code>
   <act:description>Verrechnete/aufgeteilte Einnahmen ideeller Bereich</act:description>
-  <act:parent type="guid">56549fe93058559e4a637841568d9d1e</act:parent>
+  <act:parent type="new">56549fe93058559e4a637841568d9d1e</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>2451 Verrechnete Sachbezüge Arbeitnehmer</act:name>
@@ -4517,7 +4517,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>2451</act:code>
   <act:description>Verrechnete Sachbezüge Arbeitnehmer</act:description>
-  <act:parent type="guid">56549fe93058559e4a637841568d9d1e</act:parent>
+  <act:parent type="new">56549fe93058559e4a637841568d9d1e</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>2490 Zuschreibungen</act:name>
@@ -4530,7 +4530,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>2490</act:code>
   <act:description>Zuschreibungen</act:description>
-  <act:parent type="guid">56549fe93058559e4a637841568d9d1e</act:parent>
+  <act:parent type="new">56549fe93058559e4a637841568d9d1e</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>2 AUSGABEN</act:name>
@@ -4548,7 +4548,7 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">5176cc002df76b658ab26415581f4746</act:parent>
+  <act:parent type="new">5176cc002df76b658ab26415581f4746</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>2500 Abschreibungen Anlagevermögen</act:name>
@@ -4561,7 +4561,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>2500</act:code>
   <act:description>Abschreibungen Anlagevermögen</act:description>
-  <act:parent type="guid">d524cb1b0d2b8b41158d29d707aab72a</act:parent>
+  <act:parent type="new">d524cb1b0d2b8b41158d29d707aab72a</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>2501 Abschreibungen GWG</act:name>
@@ -4574,7 +4574,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>2501</act:code>
   <act:description>Abschreibungen GWG</act:description>
-  <act:parent type="guid">d524cb1b0d2b8b41158d29d707aab72a</act:parent>
+  <act:parent type="new">d524cb1b0d2b8b41158d29d707aab72a</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>2502 Kalkulatorische Abschreibungen</act:name>
@@ -4587,7 +4587,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>2502</act:code>
   <act:description>Kalkulatorische Abschreibungen</act:description>
-  <act:parent type="guid">d524cb1b0d2b8b41158d29d707aab72a</act:parent>
+  <act:parent type="new">d524cb1b0d2b8b41158d29d707aab72a</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>2503 Abschreibungen auf den Sammelposten geringwertige Wirtschaftsgüter</act:name>
@@ -4600,7 +4600,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>2503</act:code>
   <act:description>Abschreibungen auf den Sammelposten geringwertige Wirtschaftsgüter</act:description>
-  <act:parent type="guid">d524cb1b0d2b8b41158d29d707aab72a</act:parent>
+  <act:parent type="new">d524cb1b0d2b8b41158d29d707aab72a</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>2510 Ausgaben Bereich 2000</act:name>
@@ -4613,7 +4613,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>2510</act:code>
   <act:description>Ausgaben Bereich 2000</act:description>
-  <act:parent type="guid">d524cb1b0d2b8b41158d29d707aab72a</act:parent>
+  <act:parent type="new">d524cb1b0d2b8b41158d29d707aab72a</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>2550 Anteilige Personalkosten</act:name>
@@ -4626,7 +4626,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>2550</act:code>
   <act:description>Anteilige Personalkosten</act:description>
-  <act:parent type="guid">d524cb1b0d2b8b41158d29d707aab72a</act:parent>
+  <act:parent type="new">d524cb1b0d2b8b41158d29d707aab72a</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>2551 Löhne</act:name>
@@ -4639,7 +4639,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>2551</act:code>
   <act:description>Löhne</act:description>
-  <act:parent type="guid">d524cb1b0d2b8b41158d29d707aab72a</act:parent>
+  <act:parent type="new">d524cb1b0d2b8b41158d29d707aab72a</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>2552 Gehälter</act:name>
@@ -4652,7 +4652,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>2552</act:code>
   <act:description>Gehälter</act:description>
-  <act:parent type="guid">d524cb1b0d2b8b41158d29d707aab72a</act:parent>
+  <act:parent type="new">d524cb1b0d2b8b41158d29d707aab72a</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>2553 Abgeführte Lohnsteuer</act:name>
@@ -4665,7 +4665,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>2553</act:code>
   <act:description>Abgeführte Lohnsteuer</act:description>
-  <act:parent type="guid">d524cb1b0d2b8b41158d29d707aab72a</act:parent>
+  <act:parent type="new">d524cb1b0d2b8b41158d29d707aab72a</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>2554 Aufwandsentschädigungen Übungsleiter</act:name>
@@ -4678,7 +4678,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>2554</act:code>
   <act:description>Aufwandsentschädigungen Übungsleiter</act:description>
-  <act:parent type="guid">d524cb1b0d2b8b41158d29d707aab72a</act:parent>
+  <act:parent type="new">d524cb1b0d2b8b41158d29d707aab72a</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>2555 Sozialversicherungsbeiträge</act:name>
@@ -4691,7 +4691,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>2555</act:code>
   <act:description>Sozialversicherungsbeiträge</act:description>
-  <act:parent type="guid">d524cb1b0d2b8b41158d29d707aab72a</act:parent>
+  <act:parent type="new">d524cb1b0d2b8b41158d29d707aab72a</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>2556 Aushilfslöhne</act:name>
@@ -4704,7 +4704,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>2556</act:code>
   <act:description>Aushilfslöhne</act:description>
-  <act:parent type="guid">d524cb1b0d2b8b41158d29d707aab72a</act:parent>
+  <act:parent type="new">d524cb1b0d2b8b41158d29d707aab72a</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>2557 Sachbezüge Arbeitnehmer</act:name>
@@ -4717,7 +4717,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>2557</act:code>
   <act:description>Sachbezüge Arbeitnehmer</act:description>
-  <act:parent type="guid">d524cb1b0d2b8b41158d29d707aab72a</act:parent>
+  <act:parent type="new">d524cb1b0d2b8b41158d29d707aab72a</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>2560 Reisekostenerstattungen</act:name>
@@ -4730,7 +4730,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>2560</act:code>
   <act:description>Reisekostenerstattungen</act:description>
-  <act:parent type="guid">d524cb1b0d2b8b41158d29d707aab72a</act:parent>
+  <act:parent type="new">d524cb1b0d2b8b41158d29d707aab72a</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>2660 Anteilige Raumkosten</act:name>
@@ -4743,7 +4743,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>2660</act:code>
   <act:description>Anteilige Raumkosten</act:description>
-  <act:parent type="guid">d524cb1b0d2b8b41158d29d707aab72a</act:parent>
+  <act:parent type="new">d524cb1b0d2b8b41158d29d707aab72a</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>2661 Miete und Pacht</act:name>
@@ -4756,7 +4756,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>2661</act:code>
   <act:description>Miete und Pacht</act:description>
-  <act:parent type="guid">d524cb1b0d2b8b41158d29d707aab72a</act:parent>
+  <act:parent type="new">d524cb1b0d2b8b41158d29d707aab72a</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>2663 Raumnebenkosten</act:name>
@@ -4769,7 +4769,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>2663</act:code>
   <act:description>Raumnebenkosten</act:description>
-  <act:parent type="guid">d524cb1b0d2b8b41158d29d707aab72a</act:parent>
+  <act:parent type="new">d524cb1b0d2b8b41158d29d707aab72a</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>2664 Reparaturen</act:name>
@@ -4782,7 +4782,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>2664</act:code>
   <act:description>Reparaturen</act:description>
-  <act:parent type="guid">d524cb1b0d2b8b41158d29d707aab72a</act:parent>
+  <act:parent type="new">d524cb1b0d2b8b41158d29d707aab72a</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>2700 Kosten der Mitgliederverwaltung</act:name>
@@ -4795,7 +4795,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>2700</act:code>
   <act:description>Kosten der Mitgliederverwaltung</act:description>
-  <act:parent type="guid">d524cb1b0d2b8b41158d29d707aab72a</act:parent>
+  <act:parent type="new">d524cb1b0d2b8b41158d29d707aab72a</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>2701 Büromaterial</act:name>
@@ -4808,7 +4808,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>2701</act:code>
   <act:description>Büromaterial</act:description>
-  <act:parent type="guid">d524cb1b0d2b8b41158d29d707aab72a</act:parent>
+  <act:parent type="new">d524cb1b0d2b8b41158d29d707aab72a</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>2702 Porto, Telefon</act:name>
@@ -4821,7 +4821,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>2702</act:code>
   <act:description>Porto, Telefon</act:description>
-  <act:parent type="guid">d524cb1b0d2b8b41158d29d707aab72a</act:parent>
+  <act:parent type="new">d524cb1b0d2b8b41158d29d707aab72a</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>2703 Einzugskosten</act:name>
@@ -4834,7 +4834,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>2703</act:code>
   <act:description>Einzugskosten</act:description>
-  <act:parent type="guid">d524cb1b0d2b8b41158d29d707aab72a</act:parent>
+  <act:parent type="new">d524cb1b0d2b8b41158d29d707aab72a</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>2704 Sonstige Kosten</act:name>
@@ -4847,7 +4847,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>2704</act:code>
   <act:description>Sonstige Kosten</act:description>
-  <act:parent type="guid">d524cb1b0d2b8b41158d29d707aab72a</act:parent>
+  <act:parent type="new">d524cb1b0d2b8b41158d29d707aab72a</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>2750 Verbrauchsabgaben und sonstige Beiträge</act:name>
@@ -4860,7 +4860,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>2750</act:code>
   <act:description>Verbrauchsabgaben und sonstige Beiträge</act:description>
-  <act:parent type="guid">d524cb1b0d2b8b41158d29d707aab72a</act:parent>
+  <act:parent type="new">d524cb1b0d2b8b41158d29d707aab72a</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>2751 Abgaben Landesverband</act:name>
@@ -4873,7 +4873,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>2751</act:code>
   <act:description>Abgaben Landesverband</act:description>
-  <act:parent type="guid">d524cb1b0d2b8b41158d29d707aab72a</act:parent>
+  <act:parent type="new">d524cb1b0d2b8b41158d29d707aab72a</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>2752 Abgaben Fachverband</act:name>
@@ -4886,7 +4886,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>2752</act:code>
   <act:description>Abgaben Fachverband</act:description>
-  <act:parent type="guid">d524cb1b0d2b8b41158d29d707aab72a</act:parent>
+  <act:parent type="new">d524cb1b0d2b8b41158d29d707aab72a</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>2753 Versicherungsbeiträge</act:name>
@@ -4899,7 +4899,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>2753</act:code>
   <act:description>Versicherungsbeiträge</act:description>
-  <act:parent type="guid">d524cb1b0d2b8b41158d29d707aab72a</act:parent>
+  <act:parent type="new">d524cb1b0d2b8b41158d29d707aab72a</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>2800 Mitgliederpflege</act:name>
@@ -4912,7 +4912,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>2800</act:code>
   <act:description>Mitgliederpflege</act:description>
-  <act:parent type="guid">d524cb1b0d2b8b41158d29d707aab72a</act:parent>
+  <act:parent type="new">d524cb1b0d2b8b41158d29d707aab72a</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>2801 Vereinsmitteilungen</act:name>
@@ -4925,7 +4925,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>2801</act:code>
   <act:description>Vereinsmitteilungen</act:description>
-  <act:parent type="guid">d524cb1b0d2b8b41158d29d707aab72a</act:parent>
+  <act:parent type="new">d524cb1b0d2b8b41158d29d707aab72a</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>2802 Geschenke, Jubiläen, Ehrungen</act:name>
@@ -4938,7 +4938,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>2802</act:code>
   <act:description>Geschenke, Jubiläen, Ehrungen</act:description>
-  <act:parent type="guid">d524cb1b0d2b8b41158d29d707aab72a</act:parent>
+  <act:parent type="new">d524cb1b0d2b8b41158d29d707aab72a</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>2803 Ausbildungskosten</act:name>
@@ -4951,7 +4951,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>2803</act:code>
   <act:description>Ausbildungskosten</act:description>
-  <act:parent type="guid">d524cb1b0d2b8b41158d29d707aab72a</act:parent>
+  <act:parent type="new">d524cb1b0d2b8b41158d29d707aab72a</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>2804 Lehr- und Jugendarbeit</act:name>
@@ -4964,7 +4964,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>2804</act:code>
   <act:description>Lehr- und Jugendarbeit</act:description>
-  <act:parent type="guid">d524cb1b0d2b8b41158d29d707aab72a</act:parent>
+  <act:parent type="new">d524cb1b0d2b8b41158d29d707aab72a</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>2810 Repräsentationskosten</act:name>
@@ -4977,7 +4977,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>2810</act:code>
   <act:description>Repräsentationskosten</act:description>
-  <act:parent type="guid">d524cb1b0d2b8b41158d29d707aab72a</act:parent>
+  <act:parent type="new">d524cb1b0d2b8b41158d29d707aab72a</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>2892 Einstellungen in Sonderposten mit Rücklageanteil</act:name>
@@ -4990,7 +4990,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>2892</act:code>
   <act:description>Einstellungen in Sonderposten mit Rücklageanteil</act:description>
-  <act:parent type="guid">d524cb1b0d2b8b41158d29d707aab72a</act:parent>
+  <act:parent type="new">d524cb1b0d2b8b41158d29d707aab72a</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>2893 Anlagenabgänge Restbuchwerte</act:name>
@@ -5003,7 +5003,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>2893</act:code>
   <act:description>Anlagenabgänge Restbuchwerte</act:description>
-  <act:parent type="guid">d524cb1b0d2b8b41158d29d707aab72a</act:parent>
+  <act:parent type="new">d524cb1b0d2b8b41158d29d707aab72a</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>2894 Steuerberatungskosten</act:name>
@@ -5016,7 +5016,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>2894</act:code>
   <act:description>Steuerberatungskosten</act:description>
-  <act:parent type="guid">d524cb1b0d2b8b41158d29d707aab72a</act:parent>
+  <act:parent type="new">d524cb1b0d2b8b41158d29d707aab72a</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>2900 Sonstige Kosten ideeller Bereich</act:name>
@@ -5029,7 +5029,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>2900</act:code>
   <act:description>Sonstige Kosten ideeller Bereich</act:description>
-  <act:parent type="guid">d524cb1b0d2b8b41158d29d707aab72a</act:parent>
+  <act:parent type="new">d524cb1b0d2b8b41158d29d707aab72a</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>2901 Nicht abziehbare Ausgaben</act:name>
@@ -5042,7 +5042,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>2901</act:code>
   <act:description>Nicht abziehbare Ausgaben</act:description>
-  <act:parent type="guid">d524cb1b0d2b8b41158d29d707aab72a</act:parent>
+  <act:parent type="new">d524cb1b0d2b8b41158d29d707aab72a</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>2902 Verrechnete/aufgeteilte Kosten</act:name>
@@ -5055,7 +5055,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>2902</act:code>
   <act:description>Verrechnete/aufgeteilte Kosten</act:description>
-  <act:parent type="guid">d524cb1b0d2b8b41158d29d707aab72a</act:parent>
+  <act:parent type="new">d524cb1b0d2b8b41158d29d707aab72a</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>2903 Nicht abziehbare Vorsteuer</act:name>
@@ -5068,7 +5068,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>2903</act:code>
   <act:description>Nicht abziehbare Vorsteuer</act:description>
-  <act:parent type="guid">d524cb1b0d2b8b41158d29d707aab72a</act:parent>
+  <act:parent type="new">d524cb1b0d2b8b41158d29d707aab72a</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>2930 Innergemeinschaftlicher Erwerb ohne Vorsteuerabzug 7 % USt</act:name>
@@ -5081,7 +5081,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>2930</act:code>
   <act:description>Innergemeinschaftlicher Erwerb ohne Vorsteuerabzug 7 % USt</act:description>
-  <act:parent type="guid">d524cb1b0d2b8b41158d29d707aab72a</act:parent>
+  <act:parent type="new">d524cb1b0d2b8b41158d29d707aab72a</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>2935 Innergemeinschaftlicher Erwerb ohne Vorsteuerabzug 19 % USt</act:name>
@@ -5094,7 +5094,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>2935</act:code>
   <act:description>Innergemeinschaftlicher Erwerb ohne Vorsteuerabzug 19 % USt</act:description>
-  <act:parent type="guid">d524cb1b0d2b8b41158d29d707aab72a</act:parent>
+  <act:parent type="new">d524cb1b0d2b8b41158d29d707aab72a</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>2940 Innergemeinschaftlicher Erwerb ohne Vorsteuerabzug 7 % USt</act:name>
@@ -5107,7 +5107,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>2940</act:code>
   <act:description>Innergemeinschaftlicher Erwerb ohne Vorsteuerabzug 7 % USt</act:description>
-  <act:parent type="guid">d524cb1b0d2b8b41158d29d707aab72a</act:parent>
+  <act:parent type="new">d524cb1b0d2b8b41158d29d707aab72a</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>2945 Innergemeinschaftlicher Erwerb ohne Vorsteuerabzug 19 % USt</act:name>
@@ -5120,7 +5120,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>2945</act:code>
   <act:description>Innergemeinschaftlicher Erwerb ohne Vorsteuerabzug 19 % USt</act:description>
-  <act:parent type="guid">d524cb1b0d2b8b41158d29d707aab72a</act:parent>
+  <act:parent type="new">d524cb1b0d2b8b41158d29d707aab72a</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>3 Erfolgskonten für erfolgsneutrale Posten</act:name>
@@ -5142,7 +5142,7 @@
       <slot:value type="string">d.h. bei der steuerlichen Gewinnermittelung gemeinnütziger Vereine und nicht gemeinnütziger Vereine nicht anzusetzende Einnahmen und Ausgaben (Tätigkeitsbereich 3000)</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">e24772da4864456b196be5a6301c6756</act:parent>
+  <act:parent type="new">e24772da4864456b196be5a6301c6756</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>2  ERTRAGSNEUTRALE POSTEN</act:name>
@@ -5160,7 +5160,7 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">36e45fa3b64a632f110e68d1fa2dab29</act:parent>
+  <act:parent type="new">36e45fa3b64a632f110e68d1fa2dab29</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>0 Ideeller Bereich</act:name>
@@ -5178,7 +5178,7 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">da7429d3199902a893894ea87b558053</act:parent>
+  <act:parent type="new">da7429d3199902a893894ea87b558053</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>3200 Steuerneutrale Einnahmen Bereich 2000</act:name>
@@ -5191,7 +5191,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>3200</act:code>
   <act:description>Steuerneutrale Einnahmen Bereich 2000</act:description>
-  <act:parent type="guid">5ae96eeefb869ab1fc93e5af206ed2fe</act:parent>
+  <act:parent type="new">5ae96eeefb869ab1fc93e5af206ed2fe</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>3210 Schenkungen</act:name>
@@ -5204,7 +5204,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>3210</act:code>
   <act:description>Schenkungen</act:description>
-  <act:parent type="guid">5ae96eeefb869ab1fc93e5af206ed2fe</act:parent>
+  <act:parent type="new">5ae96eeefb869ab1fc93e5af206ed2fe</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>3211 Erbschaften</act:name>
@@ -5217,7 +5217,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>3211</act:code>
   <act:description>Erbschaften</act:description>
-  <act:parent type="guid">5ae96eeefb869ab1fc93e5af206ed2fe</act:parent>
+  <act:parent type="new">5ae96eeefb869ab1fc93e5af206ed2fe</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>3212 Vermächtnisse</act:name>
@@ -5230,7 +5230,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>3212</act:code>
   <act:description>Vermächtnisse</act:description>
-  <act:parent type="guid">5ae96eeefb869ab1fc93e5af206ed2fe</act:parent>
+  <act:parent type="new">5ae96eeefb869ab1fc93e5af206ed2fe</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>3215 Sonstige Einnahmen</act:name>
@@ -5243,7 +5243,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>3215</act:code>
   <act:description>Sonstige Einnahmen</act:description>
-  <act:parent type="guid">5ae96eeefb869ab1fc93e5af206ed2fe</act:parent>
+  <act:parent type="new">5ae96eeefb869ab1fc93e5af206ed2fe</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>3220 Erhaltene Spenden/Zuwendungen</act:name>
@@ -5256,7 +5256,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>3220</act:code>
   <act:description>Erhaltene Spenden/Zuwendungen</act:description>
-  <act:parent type="guid">5ae96eeefb869ab1fc93e5af206ed2fe</act:parent>
+  <act:parent type="new">5ae96eeefb869ab1fc93e5af206ed2fe</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>3221 Geldzuwendungen gegen Zuwendungsbestätigung</act:name>
@@ -5269,7 +5269,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>3221</act:code>
   <act:description>Geldzuwendungen gegen Zuwendungsbestätigung</act:description>
-  <act:parent type="guid">5ae96eeefb869ab1fc93e5af206ed2fe</act:parent>
+  <act:parent type="new">5ae96eeefb869ab1fc93e5af206ed2fe</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>3223 Geldzuwendungen ohne Zuwendungsbestätigung</act:name>
@@ -5282,7 +5282,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>3223</act:code>
   <act:description>Geldzuwendungen ohne Zuwendungsbestätigung</act:description>
-  <act:parent type="guid">5ae96eeefb869ab1fc93e5af206ed2fe</act:parent>
+  <act:parent type="new">5ae96eeefb869ab1fc93e5af206ed2fe</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>3225 Sachzuwendungen gegen Zuwendungsbestätigung</act:name>
@@ -5295,7 +5295,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>3225</act:code>
   <act:description>Sachzuwendungen gegen Zuwendungsbestätigung</act:description>
-  <act:parent type="guid">5ae96eeefb869ab1fc93e5af206ed2fe</act:parent>
+  <act:parent type="new">5ae96eeefb869ab1fc93e5af206ed2fe</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>3227 Sachzuwendungen ohne Zuwendungsbestätigung</act:name>
@@ -5308,7 +5308,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>3227</act:code>
   <act:description>Sachzuwendungen ohne Zuwendungsbestätigung</act:description>
-  <act:parent type="guid">5ae96eeefb869ab1fc93e5af206ed2fe</act:parent>
+  <act:parent type="new">5ae96eeefb869ab1fc93e5af206ed2fe</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>3230 Aufwandszuwendungen gegen Zuwendungsbestätigung</act:name>
@@ -5321,7 +5321,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>3230</act:code>
   <act:description>Aufwandszuwendungen gegen Zuwendungsbestätigung</act:description>
-  <act:parent type="guid">5ae96eeefb869ab1fc93e5af206ed2fe</act:parent>
+  <act:parent type="new">5ae96eeefb869ab1fc93e5af206ed2fe</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>3232 Aufwandszuwendungen ohne Zuwendungsbestätigung</act:name>
@@ -5334,7 +5334,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>3232</act:code>
   <act:description>Aufwandszuwendungen ohne Zuwendungsbestätigung</act:description>
-  <act:parent type="guid">5ae96eeefb869ab1fc93e5af206ed2fe</act:parent>
+  <act:parent type="new">5ae96eeefb869ab1fc93e5af206ed2fe</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>3250 Nicht abziehbare Ausgaben Bereich 2000</act:name>
@@ -5347,7 +5347,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>3250</act:code>
   <act:description>Nicht abziehbare Ausgaben Bereich 2000</act:description>
-  <act:parent type="guid">5ae96eeefb869ab1fc93e5af206ed2fe</act:parent>
+  <act:parent type="new">5ae96eeefb869ab1fc93e5af206ed2fe</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>3251 Gezahlte Spenden/Zuwendungen</act:name>
@@ -5360,7 +5360,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>3251</act:code>
   <act:description>Gezahlte Spenden/Zuwendungen</act:description>
-  <act:parent type="guid">5ae96eeefb869ab1fc93e5af206ed2fe</act:parent>
+  <act:parent type="new">5ae96eeefb869ab1fc93e5af206ed2fe</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>3252 Hingegebene Sachspenden/-zuwendungen</act:name>
@@ -5373,7 +5373,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>3252</act:code>
   <act:description>Hingegebene Sachspenden/-zuwendungen</act:description>
-  <act:parent type="guid">5ae96eeefb869ab1fc93e5af206ed2fe</act:parent>
+  <act:parent type="new">5ae96eeefb869ab1fc93e5af206ed2fe</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>3260 Erbschaft-, Schenkungsteuer</act:name>
@@ -5386,7 +5386,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>3260</act:code>
   <act:description>Erbschaft-, Schenkungsteuer</act:description>
-  <act:parent type="guid">5ae96eeefb869ab1fc93e5af206ed2fe</act:parent>
+  <act:parent type="new">5ae96eeefb869ab1fc93e5af206ed2fe</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1 Vermögensverwaltung</act:name>
@@ -5403,7 +5403,7 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">da7429d3199902a893894ea87b558053</act:parent>
+  <act:parent type="new">da7429d3199902a893894ea87b558053</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>3400 Steuerneutrale Einnahmen Bereich 4000</act:name>
@@ -5416,7 +5416,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>3400</act:code>
   <act:description>Steuerneutrale Einnahmen Bereich 4000</act:description>
-  <act:parent type="guid">e8912b763a053408643f5de64d4e7cd3</act:parent>
+  <act:parent type="new">e8912b763a053408643f5de64d4e7cd3</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>3401 Investitionszulage</act:name>
@@ -5429,7 +5429,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>3401</act:code>
   <act:description>Investitionszulage</act:description>
-  <act:parent type="guid">e8912b763a053408643f5de64d4e7cd3</act:parent>
+  <act:parent type="new">e8912b763a053408643f5de64d4e7cd3</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>3402 Erstattete Kapitalertragsteuer</act:name>
@@ -5442,7 +5442,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>3402</act:code>
   <act:description>Erstattete Kapitalertragsteuer</act:description>
-  <act:parent type="guid">e8912b763a053408643f5de64d4e7cd3</act:parent>
+  <act:parent type="new">e8912b763a053408643f5de64d4e7cd3</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>3403 Erstattete und vergütete Körperschaftsteuer</act:name>
@@ -5455,7 +5455,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>3403</act:code>
   <act:description>Erstattete und vergütete Körperschaftsteuer</act:description>
-  <act:parent type="guid">e8912b763a053408643f5de64d4e7cd3</act:parent>
+  <act:parent type="new">e8912b763a053408643f5de64d4e7cd3</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>3410 Nicht steuerbare Kursgewinne Wertpapiere (über 12 Monate) 0 % USt</act:name>
@@ -5468,7 +5468,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>3410</act:code>
   <act:description>Nicht steuerbare Kursgewinne Wertpapiere (über 12 Monate) 0 % USt</act:description>
-  <act:parent type="guid">e8912b763a053408643f5de64d4e7cd3</act:parent>
+  <act:parent type="new">e8912b763a053408643f5de64d4e7cd3</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>3415 Ertrag aus pauschaler Vorsteuer § 23 a UStG</act:name>
@@ -5481,7 +5481,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>3415</act:code>
   <act:description>Ertrag aus pauschaler Vorsteuer § 23 a UStG</act:description>
-  <act:parent type="guid">e8912b763a053408643f5de64d4e7cd3</act:parent>
+  <act:parent type="new">e8912b763a053408643f5de64d4e7cd3</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>3420 Verkaufserlöse Vermögensverwaltung</act:name>
@@ -5494,7 +5494,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>3420</act:code>
   <act:description>Verkaufserlöse Vermögensverwaltung</act:description>
-  <act:parent type="guid">e8912b763a053408643f5de64d4e7cd3</act:parent>
+  <act:parent type="new">e8912b763a053408643f5de64d4e7cd3</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>3421 Verkaufserlöse Anlagevermögen 0 % USt</act:name>
@@ -5507,7 +5507,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>3421</act:code>
   <act:description>Verkaufserlöse Anlagevermögen 0 % USt</act:description>
-  <act:parent type="guid">e8912b763a053408643f5de64d4e7cd3</act:parent>
+  <act:parent type="new">e8912b763a053408643f5de64d4e7cd3</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>3422 Verkaufserlöse Anlagevermögen 7 % USt</act:name>
@@ -5520,7 +5520,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>3422</act:code>
   <act:description>Verkaufserlöse Anlagevermögen 7 % USt</act:description>
-  <act:parent type="guid">e8912b763a053408643f5de64d4e7cd3</act:parent>
+  <act:parent type="new">e8912b763a053408643f5de64d4e7cd3</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>3423 Verkaufserlöse Anlagevermögen 19 % USt</act:name>
@@ -5533,7 +5533,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>3423</act:code>
   <act:description>Verkaufserlöse Anlagevermögen 19 % USt</act:description>
-  <act:parent type="guid">e8912b763a053408643f5de64d4e7cd3</act:parent>
+  <act:parent type="new">e8912b763a053408643f5de64d4e7cd3</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>3424 Verkaufserlöse Wertpapiere</act:name>
@@ -5546,7 +5546,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>3424</act:code>
   <act:description>Verkaufserlöse Wertpapiere</act:description>
-  <act:parent type="guid">e8912b763a053408643f5de64d4e7cd3</act:parent>
+  <act:parent type="new">e8912b763a053408643f5de64d4e7cd3</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>3450 Nicht abziehbare Ausgaben Bereich 4000</act:name>
@@ -5559,7 +5559,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>3450</act:code>
   <act:description>Nicht abziehbare Ausgaben Bereich 4000</act:description>
-  <act:parent type="guid">e8912b763a053408643f5de64d4e7cd3</act:parent>
+  <act:parent type="new">e8912b763a053408643f5de64d4e7cd3</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>3451 Abgezogene Kapitalertragsteuer</act:name>
@@ -5572,7 +5572,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>3451</act:code>
   <act:description>Abgezogene Kapitalertragsteuer</act:description>
-  <act:parent type="guid">e8912b763a053408643f5de64d4e7cd3</act:parent>
+  <act:parent type="new">e8912b763a053408643f5de64d4e7cd3</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>3452 Abgezogene Körperschaftsteuer</act:name>
@@ -5585,7 +5585,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>3452</act:code>
   <act:description>Abgezogene Körperschaftsteuer</act:description>
-  <act:parent type="guid">e8912b763a053408643f5de64d4e7cd3</act:parent>
+  <act:parent type="new">e8912b763a053408643f5de64d4e7cd3</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>3453 Solidaritätszuschlag zur KSt</act:name>
@@ -5598,7 +5598,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>3453</act:code>
   <act:description>Solidaritätszuschlag zur KSt</act:description>
-  <act:parent type="guid">e8912b763a053408643f5de64d4e7cd3</act:parent>
+  <act:parent type="new">e8912b763a053408643f5de64d4e7cd3</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>5 Sonstige wirtschaftliche Geschäftsbetriebe</act:name>
@@ -5616,7 +5616,7 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">da7429d3199902a893894ea87b558053</act:parent>
+  <act:parent type="new">da7429d3199902a893894ea87b558053</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>3800 Steuerneutrale Einnahmen Bereich 8000</act:name>
@@ -5629,7 +5629,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>3800</act:code>
   <act:description>Steuerneutrale Einnahmen Bereich 8000</act:description>
-  <act:parent type="guid">4a3de2b00ce75abc3c2c108c207bd69a</act:parent>
+  <act:parent type="new">4a3de2b00ce75abc3c2c108c207bd69a</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>3801 Investitionszulage</act:name>
@@ -5642,7 +5642,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>3801</act:code>
   <act:description>Investitionszulage</act:description>
-  <act:parent type="guid">4a3de2b00ce75abc3c2c108c207bd69a</act:parent>
+  <act:parent type="new">4a3de2b00ce75abc3c2c108c207bd69a</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>3815 Ertrag aus pauschaler Vorsteuer § 23 a UStG</act:name>
@@ -5655,7 +5655,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>3815</act:code>
   <act:description>Ertrag aus pauschaler Vorsteuer § 23 a UStG</act:description>
-  <act:parent type="guid">4a3de2b00ce75abc3c2c108c207bd69a</act:parent>
+  <act:parent type="new">4a3de2b00ce75abc3c2c108c207bd69a</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>3820 Erhaltene Steuerzinsen auf KSt</act:name>
@@ -5668,7 +5668,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>3820</act:code>
   <act:description>Erhaltene Steuerzinsen auf KSt</act:description>
-  <act:parent type="guid">4a3de2b00ce75abc3c2c108c207bd69a</act:parent>
+  <act:parent type="new">4a3de2b00ce75abc3c2c108c207bd69a</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>3850 Nicht abziehb. Ausg. zu Bereich 8000</act:name>
@@ -5681,7 +5681,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>3850</act:code>
   <act:description>Nicht abziehb. Ausg. zu Bereich 8000</act:description>
-  <act:parent type="guid">4a3de2b00ce75abc3c2c108c207bd69a</act:parent>
+  <act:parent type="new">4a3de2b00ce75abc3c2c108c207bd69a</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>3853 Gewerbesteuer</act:name>
@@ -5694,7 +5694,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>3853</act:code>
   <act:description>Gewerbesteuer</act:description>
-  <act:parent type="guid">4a3de2b00ce75abc3c2c108c207bd69a</act:parent>
+  <act:parent type="new">4a3de2b00ce75abc3c2c108c207bd69a</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>3854 Solidaritätszuschlag zur KSt</act:name>
@@ -5707,7 +5707,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>3854</act:code>
   <act:description>Solidaritätszuschlag zur KSt</act:description>
-  <act:parent type="guid">4a3de2b00ce75abc3c2c108c207bd69a</act:parent>
+  <act:parent type="new">4a3de2b00ce75abc3c2c108c207bd69a</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>3855 Körperschaftsteuer</act:name>
@@ -5720,7 +5720,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>3855</act:code>
   <act:description>Körperschaftsteuer</act:description>
-  <act:parent type="guid">4a3de2b00ce75abc3c2c108c207bd69a</act:parent>
+  <act:parent type="new">4a3de2b00ce75abc3c2c108c207bd69a</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>3857 Säumnis-/Verspätungszuschläge</act:name>
@@ -5733,7 +5733,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>3857</act:code>
   <act:description>Säumnis-/Verspätungszuschläge</act:description>
-  <act:parent type="guid">4a3de2b00ce75abc3c2c108c207bd69a</act:parent>
+  <act:parent type="new">4a3de2b00ce75abc3c2c108c207bd69a</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>3861 Ausgaben i. S. v. § 4 Abs. 5 EStG</act:name>
@@ -5746,7 +5746,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>3861</act:code>
   <act:description>Ausgaben i. S. v. § 4 Abs. 5 EStG</act:description>
-  <act:parent type="guid">4a3de2b00ce75abc3c2c108c207bd69a</act:parent>
+  <act:parent type="new">4a3de2b00ce75abc3c2c108c207bd69a</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>3862 Geschenke nicht abzugsfähig</act:name>
@@ -5759,7 +5759,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>3862</act:code>
   <act:description>Geschenke nicht abzugsfähig</act:description>
-  <act:parent type="guid">4a3de2b00ce75abc3c2c108c207bd69a</act:parent>
+  <act:parent type="new">4a3de2b00ce75abc3c2c108c207bd69a</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>3863 Nicht abzugsfähige Bewirtungskosten</act:name>
@@ -5772,7 +5772,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>3863</act:code>
   <act:description>Nicht abzugsfähige Bewirtungskosten</act:description>
-  <act:parent type="guid">4a3de2b00ce75abc3c2c108c207bd69a</act:parent>
+  <act:parent type="new">4a3de2b00ce75abc3c2c108c207bd69a</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>3864 Gezahlte Zinsen auf hinterzogene Steuern</act:name>
@@ -5785,7 +5785,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>3864</act:code>
   <act:description>Gezahlte Zinsen auf hinterzogene Steuern</act:description>
-  <act:parent type="guid">4a3de2b00ce75abc3c2c108c207bd69a</act:parent>
+  <act:parent type="new">4a3de2b00ce75abc3c2c108c207bd69a</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>3870 Gezahlte Zinsen gemäß § 233a AO</act:name>
@@ -5798,7 +5798,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>3870</act:code>
   <act:description>Gezahlte Zinsen gemäß § 233a AO</act:description>
-  <act:parent type="guid">4a3de2b00ce75abc3c2c108c207bd69a</act:parent>
+  <act:parent type="new">4a3de2b00ce75abc3c2c108c207bd69a</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>3873 Gezahlte Aussetzungszinsen KSt</act:name>
@@ -5811,7 +5811,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>3873</act:code>
   <act:description>Gezahlte Aussetzungszinsen KSt</act:description>
-  <act:parent type="guid">4a3de2b00ce75abc3c2c108c207bd69a</act:parent>
+  <act:parent type="new">4a3de2b00ce75abc3c2c108c207bd69a</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>3890 Umsatzsteuer auf unentgeltliche Wertabgaben § 3 Abs. 1 b, Abs. 9a UStG</act:name>
@@ -5824,7 +5824,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>3890</act:code>
   <act:description>Umsatzsteuer auf unentgeltliche Wertabgaben § 3 Abs. 1 b, Abs. 9a UStG</act:description>
-  <act:parent type="guid">4a3de2b00ce75abc3c2c108c207bd69a</act:parent>
+  <act:parent type="new">4a3de2b00ce75abc3c2c108c207bd69a</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>3895 Aufwand aus Verrechnungsposten (Gegenkonto zu 8158-8166)</act:name>
@@ -5837,7 +5837,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>3895</act:code>
   <act:description>Aufwand aus Verrechnungsposten (Gegenkonto zu 8158-8166)</act:description>
-  <act:parent type="guid">4a3de2b00ce75abc3c2c108c207bd69a</act:parent>
+  <act:parent type="new">4a3de2b00ce75abc3c2c108c207bd69a</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>3 Sonstige Zweckbetriebe</act:name>
@@ -5854,7 +5854,7 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">da7429d3199902a893894ea87b558053</act:parent>
+  <act:parent type="new">da7429d3199902a893894ea87b558053</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>3600 Steuerneutrale Einnahmen Bereich 6000</act:name>
@@ -5867,7 +5867,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>3600</act:code>
   <act:description>Steuerneutrale Einnahmen Bereich 6000</act:description>
-  <act:parent type="guid">ffaaf4fbf3edc5c65223dc423692ef3f</act:parent>
+  <act:parent type="new">ffaaf4fbf3edc5c65223dc423692ef3f</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>3615 Ertrag aus pauschaler Vorsteuer § 23 a UStG</act:name>
@@ -5880,7 +5880,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>3615</act:code>
   <act:description>Ertrag aus pauschaler Vorsteuer § 23 a UStG</act:description>
-  <act:parent type="guid">ffaaf4fbf3edc5c65223dc423692ef3f</act:parent>
+  <act:parent type="new">ffaaf4fbf3edc5c65223dc423692ef3f</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>3650 Nicht abziehbare Ausgaben Bereich 6000</act:name>
@@ -5893,7 +5893,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>3650</act:code>
   <act:description>Nicht abziehbare Ausgaben Bereich 6000</act:description>
-  <act:parent type="guid">ffaaf4fbf3edc5c65223dc423692ef3f</act:parent>
+  <act:parent type="new">ffaaf4fbf3edc5c65223dc423692ef3f</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>3651 Ausgaben i. S. v. § 4 Abs. 5 EStG</act:name>
@@ -5906,7 +5906,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>3651</act:code>
   <act:description>Ausgaben i. S. v. § 4 Abs. 5 EStG</act:description>
-  <act:parent type="guid">ffaaf4fbf3edc5c65223dc423692ef3f</act:parent>
+  <act:parent type="new">ffaaf4fbf3edc5c65223dc423692ef3f</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>3652 Geschenke nicht abzugsfähig</act:name>
@@ -5919,7 +5919,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>3652</act:code>
   <act:description>Geschenke nicht abzugsfähig</act:description>
-  <act:parent type="guid">ffaaf4fbf3edc5c65223dc423692ef3f</act:parent>
+  <act:parent type="new">ffaaf4fbf3edc5c65223dc423692ef3f</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>3653 Nicht abzugsfähige Bewirtungskosten</act:name>
@@ -5932,7 +5932,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>3653</act:code>
   <act:description>Nicht abzugsfähige Bewirtungskosten</act:description>
-  <act:parent type="guid">ffaaf4fbf3edc5c65223dc423692ef3f</act:parent>
+  <act:parent type="new">ffaaf4fbf3edc5c65223dc423692ef3f</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>3690 Umsatzsteuer auf unentgeltliche Wertabgaben § 3 Abs. 1 b, Abs. 9a UStG</act:name>
@@ -5945,7 +5945,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>3690</act:code>
   <act:description>Umsatzsteuer auf unentgeltliche Wertabgaben § 3 Abs. 1 b, Abs. 9a UStG</act:description>
-  <act:parent type="guid">ffaaf4fbf3edc5c65223dc423692ef3f</act:parent>
+  <act:parent type="new">ffaaf4fbf3edc5c65223dc423692ef3f</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>4 Geschäftsbetriebe Sport</act:name>
@@ -5956,7 +5956,7 @@
     <cmdty:id>EUR</cmdty:id>
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
-  <act:parent type="guid">da7429d3199902a893894ea87b558053</act:parent>
+  <act:parent type="new">da7429d3199902a893894ea87b558053</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>3700 Steuerneutrale Einnahmen Bereich 7000</act:name>
@@ -5969,7 +5969,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>3700</act:code>
   <act:description>Steuerneutrale Einnahmen Bereich 7000</act:description>
-  <act:parent type="guid">e1c8abe0110a91b600c774013b3ba0ef</act:parent>
+  <act:parent type="new">e1c8abe0110a91b600c774013b3ba0ef</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>3701 Investitionszulage</act:name>
@@ -5982,7 +5982,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>3701</act:code>
   <act:description>Investitionszulage</act:description>
-  <act:parent type="guid">e1c8abe0110a91b600c774013b3ba0ef</act:parent>
+  <act:parent type="new">e1c8abe0110a91b600c774013b3ba0ef</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>3710 Steuerfreie Einnahmen zum Verlustausgleich im Teilbereich 7001</act:name>
@@ -5995,7 +5995,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>3710</act:code>
   <act:description>Steuerfreie Einnahmen zum Verlustausgleich im Teilbereich 7001</act:description>
-  <act:parent type="guid">e1c8abe0110a91b600c774013b3ba0ef</act:parent>
+  <act:parent type="new">e1c8abe0110a91b600c774013b3ba0ef</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>3711 Mitglieder-Umlagen zum Verlustausgleich für Teilbereich 7001</act:name>
@@ -6008,7 +6008,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>3711</act:code>
   <act:description>Mitglieder-Umlagen zum Verlustausgleich für Teilbereich 7001</act:description>
-  <act:parent type="guid">e1c8abe0110a91b600c774013b3ba0ef</act:parent>
+  <act:parent type="new">e1c8abe0110a91b600c774013b3ba0ef</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>3712 Mitglieder-Zuschüsse zum Verlustausgleich für Teilbereich 7001</act:name>
@@ -6021,7 +6021,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>3712</act:code>
   <act:description>Mitglieder-Zuschüsse zum Verlustausgleich für Teilbereich 7001</act:description>
-  <act:parent type="guid">e1c8abe0110a91b600c774013b3ba0ef</act:parent>
+  <act:parent type="new">e1c8abe0110a91b600c774013b3ba0ef</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>3715 Ertrag aus pauschaler Vorsteuer § 23 a UStG</act:name>
@@ -6034,7 +6034,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>3715</act:code>
   <act:description>Ertrag aus pauschaler Vorsteuer § 23 a UStG</act:description>
-  <act:parent type="guid">e1c8abe0110a91b600c774013b3ba0ef</act:parent>
+  <act:parent type="new">e1c8abe0110a91b600c774013b3ba0ef</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>3750 Nicht abziehbare Ausgaben Bereich 7000</act:name>
@@ -6047,7 +6047,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>3750</act:code>
   <act:description>Nicht abziehbare Ausgaben Bereich 7000</act:description>
-  <act:parent type="guid">e1c8abe0110a91b600c774013b3ba0ef</act:parent>
+  <act:parent type="new">e1c8abe0110a91b600c774013b3ba0ef</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>3754 Gewerbesteuer</act:name>
@@ -6060,7 +6060,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>3754</act:code>
   <act:description>Gewerbesteuer</act:description>
-  <act:parent type="guid">e1c8abe0110a91b600c774013b3ba0ef</act:parent>
+  <act:parent type="new">e1c8abe0110a91b600c774013b3ba0ef</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>3755 Körperschaftsteuer</act:name>
@@ -6073,7 +6073,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>3755</act:code>
   <act:description>Körperschaftsteuer</act:description>
-  <act:parent type="guid">e1c8abe0110a91b600c774013b3ba0ef</act:parent>
+  <act:parent type="new">e1c8abe0110a91b600c774013b3ba0ef</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>3756 Solidaritätszuschlag zur KSt</act:name>
@@ -6086,7 +6086,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>3756</act:code>
   <act:description>Solidaritätszuschlag zur KSt</act:description>
-  <act:parent type="guid">e1c8abe0110a91b600c774013b3ba0ef</act:parent>
+  <act:parent type="new">e1c8abe0110a91b600c774013b3ba0ef</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>3770 Säumnis-/Verspätungszuschläge</act:name>
@@ -6099,7 +6099,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>3770</act:code>
   <act:description>Säumnis-/Verspätungszuschläge</act:description>
-  <act:parent type="guid">e1c8abe0110a91b600c774013b3ba0ef</act:parent>
+  <act:parent type="new">e1c8abe0110a91b600c774013b3ba0ef</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>3780 Gewährte Spenden/Zuwendungen</act:name>
@@ -6112,7 +6112,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>3780</act:code>
   <act:description>Gewährte Spenden/Zuwendungen</act:description>
-  <act:parent type="guid">e1c8abe0110a91b600c774013b3ba0ef</act:parent>
+  <act:parent type="new">e1c8abe0110a91b600c774013b3ba0ef</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>3781 Ausgaben i. S. v. § 4 Abs. 5 EStG</act:name>
@@ -6125,7 +6125,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>3781</act:code>
   <act:description>Ausgaben i. S. v. § 4 Abs. 5 EStG</act:description>
-  <act:parent type="guid">e1c8abe0110a91b600c774013b3ba0ef</act:parent>
+  <act:parent type="new">e1c8abe0110a91b600c774013b3ba0ef</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>3782 Geschenke nicht abzugsfähig</act:name>
@@ -6138,7 +6138,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>3782</act:code>
   <act:description>Geschenke nicht abzugsfähig</act:description>
-  <act:parent type="guid">e1c8abe0110a91b600c774013b3ba0ef</act:parent>
+  <act:parent type="new">e1c8abe0110a91b600c774013b3ba0ef</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>3783 Nicht abzugsfähige Bewirtungskosten</act:name>
@@ -6151,7 +6151,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>3783</act:code>
   <act:description>Nicht abzugsfähige Bewirtungskosten</act:description>
-  <act:parent type="guid">e1c8abe0110a91b600c774013b3ba0ef</act:parent>
+  <act:parent type="new">e1c8abe0110a91b600c774013b3ba0ef</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>3790 Umsatzsteuer auf unentgeltliche Wertabgaben § 3 Abs. 1 b, Abs. 9a UStG</act:name>
@@ -6164,7 +6164,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>3790</act:code>
   <act:description>Umsatzsteuer auf unentgeltliche Wertabgaben § 3 Abs. 1 b, Abs. 9a UStG</act:description>
-  <act:parent type="guid">e1c8abe0110a91b600c774013b3ba0ef</act:parent>
+  <act:parent type="new">e1c8abe0110a91b600c774013b3ba0ef</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>3795 Aufwand aus Verrechnungsposten (Gegenkonto zu 7518/7520, 7851/7858)</act:name>
@@ -6177,7 +6177,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>3795</act:code>
   <act:description>Aufwand aus Verrechnungsposten (Gegenkonto zu 7518/7520, 7851/7858)</act:description>
-  <act:parent type="guid">e1c8abe0110a91b600c774013b3ba0ef</act:parent>
+  <act:parent type="new">e1c8abe0110a91b600c774013b3ba0ef</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>2 Zweckbetriebe Sport</act:name>
@@ -6194,7 +6194,7 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">da7429d3199902a893894ea87b558053</act:parent>
+  <act:parent type="new">da7429d3199902a893894ea87b558053</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>3500 Steuerneutrale Einnahmen Bereich 5000</act:name>
@@ -6207,7 +6207,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>3500</act:code>
   <act:description>Steuerneutrale Einnahmen Bereich 5000</act:description>
-  <act:parent type="guid">6cf9753ca4c1999c7cdd7457072212e7</act:parent>
+  <act:parent type="new">6cf9753ca4c1999c7cdd7457072212e7</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>3515 Ertrag aus pauschaler Vorsteuer § 23 a UStG</act:name>
@@ -6220,7 +6220,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>3515</act:code>
   <act:description>Ertrag aus pauschaler Vorsteuer § 23 a UStG</act:description>
-  <act:parent type="guid">6cf9753ca4c1999c7cdd7457072212e7</act:parent>
+  <act:parent type="new">6cf9753ca4c1999c7cdd7457072212e7</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>3550 Nicht abziehbare Ausgaben Bereich 5000</act:name>
@@ -6233,7 +6233,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>3550</act:code>
   <act:description>Nicht abziehbare Ausgaben Bereich 5000</act:description>
-  <act:parent type="guid">6cf9753ca4c1999c7cdd7457072212e7</act:parent>
+  <act:parent type="new">6cf9753ca4c1999c7cdd7457072212e7</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>3551 Ausgaben i. S. v. § 4 Abs. 5 EStG</act:name>
@@ -6246,7 +6246,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>3551</act:code>
   <act:description>Ausgaben i. S. v. § 4 Abs. 5 EStG</act:description>
-  <act:parent type="guid">6cf9753ca4c1999c7cdd7457072212e7</act:parent>
+  <act:parent type="new">6cf9753ca4c1999c7cdd7457072212e7</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>3552 Geschenke nicht abzugsfähig</act:name>
@@ -6259,7 +6259,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>3552</act:code>
   <act:description>Geschenke nicht abzugsfähig</act:description>
-  <act:parent type="guid">6cf9753ca4c1999c7cdd7457072212e7</act:parent>
+  <act:parent type="new">6cf9753ca4c1999c7cdd7457072212e7</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>3553 Nicht abzugsfähige Bewirtungskosten</act:name>
@@ -6272,7 +6272,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>3553</act:code>
   <act:description>Nicht abzugsfähige Bewirtungskosten</act:description>
-  <act:parent type="guid">6cf9753ca4c1999c7cdd7457072212e7</act:parent>
+  <act:parent type="new">6cf9753ca4c1999c7cdd7457072212e7</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>3590 Umsatzsteuer auf unentgeltliche Wertabgaben § 3 Abs. 1b, Abs. 9a UStG</act:name>
@@ -6285,7 +6285,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>3590</act:code>
   <act:description>Umsatzsteuer auf unentgeltliche Wertabgaben § 3 Abs. 1b, Abs. 9a UStG</act:description>
-  <act:parent type="guid">6cf9753ca4c1999c7cdd7457072212e7</act:parent>
+  <act:parent type="new">6cf9753ca4c1999c7cdd7457072212e7</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>3 MITTELVERWENDUNGSRECHNUNG</act:name>
@@ -6302,7 +6302,7 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">36e45fa3b64a632f110e68d1fa2dab29</act:parent>
+  <act:parent type="new">36e45fa3b64a632f110e68d1fa2dab29</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1 allgemein</act:name>
@@ -6320,7 +6320,7 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">3debeb24aec5b0b296b01dbe69ee3b59</act:parent>
+  <act:parent type="new">3debeb24aec5b0b296b01dbe69ee3b59</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>3950 Ergebnisvortrag aus dem Vorjahr</act:name>
@@ -6333,7 +6333,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>3950</act:code>
   <act:description>Ergebnisvortrag aus dem Vorjahr</act:description>
-  <act:parent type="guid">3177ab499015306db8298befc59e5556</act:parent>
+  <act:parent type="new">3177ab499015306db8298befc59e5556</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>3953 Entnahmen aus gebundenen Ergebnisrücklagen</act:name>
@@ -6346,7 +6346,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>3953</act:code>
   <act:description>Entnahmen aus gebundenen Ergebnisrücklagen</act:description>
-  <act:parent type="guid">3177ab499015306db8298befc59e5556</act:parent>
+  <act:parent type="new">3177ab499015306db8298befc59e5556</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>3955 Entnahmen aus freien Rücklagen gem. § 58 Nr.7a AO</act:name>
@@ -6359,7 +6359,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>3955</act:code>
   <act:description>Entnahmen aus freien Rücklagen gem. § 58 Nr.7a AO</act:description>
-  <act:parent type="guid">3177ab499015306db8298befc59e5556</act:parent>
+  <act:parent type="new">3177ab499015306db8298befc59e5556</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>3956 Entnahmen aus freien Rücklagen gem. § 58 Nr.7b AO</act:name>
@@ -6372,7 +6372,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>3956</act:code>
   <act:description>Entnahmen aus freien Rücklagen gem. § 58 Nr.7b AO</act:description>
-  <act:parent type="guid">3177ab499015306db8298befc59e5556</act:parent>
+  <act:parent type="new">3177ab499015306db8298befc59e5556</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>3957 Entnahmen aus sonstigen Rücklagen</act:name>
@@ -6385,7 +6385,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>3957</act:code>
   <act:description>Entnahmen aus sonstigen Rücklagen</act:description>
-  <act:parent type="guid">3177ab499015306db8298befc59e5556</act:parent>
+  <act:parent type="new">3177ab499015306db8298befc59e5556</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>3963 Einstellungen in die gebundenen Ergebnisrücklagen</act:name>
@@ -6398,7 +6398,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>3963</act:code>
   <act:description>Einstellungen in die gebundenen Ergebnisrücklagen</act:description>
-  <act:parent type="guid">3177ab499015306db8298befc59e5556</act:parent>
+  <act:parent type="new">3177ab499015306db8298befc59e5556</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>3965 Einstellungen in die freien Rücklagen gem. § 58 Nr.7a AO</act:name>
@@ -6411,7 +6411,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>3965</act:code>
   <act:description>Einstellungen in die freien Rücklagen gem. § 58 Nr.7a AO</act:description>
-  <act:parent type="guid">3177ab499015306db8298befc59e5556</act:parent>
+  <act:parent type="new">3177ab499015306db8298befc59e5556</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>3966 Einstellungen in die freien Rücklagen gem. § 58 Nr.7b AO</act:name>
@@ -6424,7 +6424,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>3966</act:code>
   <act:description>Einstellungen in die freien Rücklagen gem. § 58 Nr.7b AO</act:description>
-  <act:parent type="guid">3177ab499015306db8298befc59e5556</act:parent>
+  <act:parent type="new">3177ab499015306db8298befc59e5556</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>3967 Einstellungen in die sonstigen Rücklagen</act:name>
@@ -6437,7 +6437,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>3967</act:code>
   <act:description>Einstellungen in die sonstigen Rücklagen</act:description>
-  <act:parent type="guid">3177ab499015306db8298befc59e5556</act:parent>
+  <act:parent type="new">3177ab499015306db8298befc59e5556</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>2 Zusätzlich für Stiftungen</act:name>
@@ -6455,7 +6455,7 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">3debeb24aec5b0b296b01dbe69ee3b59</act:parent>
+  <act:parent type="new">3debeb24aec5b0b296b01dbe69ee3b59</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>3970 Entnahmen aus der Kapitalerhaltungsrücklage</act:name>
@@ -6468,7 +6468,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>3970</act:code>
   <act:description>Entnahmen aus der Kapitalerhaltungsrücklage</act:description>
-  <act:parent type="guid">be4a03958d57bb71457709501da8be7b</act:parent>
+  <act:parent type="new">be4a03958d57bb71457709501da8be7b</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>3971 Verminderung des Stiftungskapitals aus realisierten Vermögensumschichtungen</act:name>
@@ -6481,7 +6481,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>3971</act:code>
   <act:description>Verminderung des Stiftungskapitals aus realisierten Vermögensumschichtungen</act:description>
-  <act:parent type="guid">be4a03958d57bb71457709501da8be7b</act:parent>
+  <act:parent type="new">be4a03958d57bb71457709501da8be7b</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>3975 Einstellungen in die Kapitalerhaltungsrücklage</act:name>
@@ -6494,7 +6494,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>3975</act:code>
   <act:description>Einstellungen in die Kapitalerhaltungsrücklage</act:description>
-  <act:parent type="guid">be4a03958d57bb71457709501da8be7b</act:parent>
+  <act:parent type="new">be4a03958d57bb71457709501da8be7b</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>3976 Erhöhung des Stiftungskapitals aus realisierten Vermögensumschichtungen</act:name>
@@ -6507,7 +6507,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>3976</act:code>
   <act:description>Erhöhung des Stiftungskapitals aus realisierten Vermögensumschichtungen</act:description>
-  <act:parent type="guid">be4a03958d57bb71457709501da8be7b</act:parent>
+  <act:parent type="new">be4a03958d57bb71457709501da8be7b</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>3980 Entnahmen aus der gesetzlichen Rücklage</act:name>
@@ -6520,7 +6520,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>3980</act:code>
   <act:description>Entnahmen aus der gesetzlichen Rücklage</act:description>
-  <act:parent type="guid">be4a03958d57bb71457709501da8be7b</act:parent>
+  <act:parent type="new">be4a03958d57bb71457709501da8be7b</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>3981 Entnahmen aus der Rücklage für eigene Anteile</act:name>
@@ -6533,7 +6533,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>3981</act:code>
   <act:description>Entnahmen aus der Rücklage für eigene Anteile</act:description>
-  <act:parent type="guid">be4a03958d57bb71457709501da8be7b</act:parent>
+  <act:parent type="new">be4a03958d57bb71457709501da8be7b</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>3982 Entnahmen aus satzungsmäßigen Rücklagen</act:name>
@@ -6546,7 +6546,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>3982</act:code>
   <act:description>Entnahmen aus satzungsmäßigen Rücklagen</act:description>
-  <act:parent type="guid">be4a03958d57bb71457709501da8be7b</act:parent>
+  <act:parent type="new">be4a03958d57bb71457709501da8be7b</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>3983 Entnahmen aus der Kapitalrücklage</act:name>
@@ -6559,7 +6559,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>3983</act:code>
   <act:description>Entnahmen aus der Kapitalrücklage</act:description>
-  <act:parent type="guid">be4a03958d57bb71457709501da8be7b</act:parent>
+  <act:parent type="new">be4a03958d57bb71457709501da8be7b</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>3984 Erträge aus der Kapitalherabsetzung</act:name>
@@ -6572,7 +6572,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>3984</act:code>
   <act:description>Erträge aus der Kapitalherabsetzung</act:description>
-  <act:parent type="guid">be4a03958d57bb71457709501da8be7b</act:parent>
+  <act:parent type="new">be4a03958d57bb71457709501da8be7b</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>3985 Einstellungen in die gesetzliche Rücklage</act:name>
@@ -6585,7 +6585,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>3985</act:code>
   <act:description>Einstellungen in die gesetzliche Rücklage</act:description>
-  <act:parent type="guid">be4a03958d57bb71457709501da8be7b</act:parent>
+  <act:parent type="new">be4a03958d57bb71457709501da8be7b</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>3986 Einstellungen in die Rücklage für eigene Anteile</act:name>
@@ -6598,7 +6598,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>3986</act:code>
   <act:description>Einstellungen in die Rücklage für eigene Anteile</act:description>
-  <act:parent type="guid">be4a03958d57bb71457709501da8be7b</act:parent>
+  <act:parent type="new">be4a03958d57bb71457709501da8be7b</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>3987 Einstellungen in satzungsmäßige Rücklagen</act:name>
@@ -6611,7 +6611,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>3987</act:code>
   <act:description>Einstellungen in satzungsmäßige Rücklagen</act:description>
-  <act:parent type="guid">be4a03958d57bb71457709501da8be7b</act:parent>
+  <act:parent type="new">be4a03958d57bb71457709501da8be7b</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>3988 Einstellungen in die Kapitalrücklage nach den Vorschriften über die vereinfachte Kapitalherabsetzung</act:name>
@@ -6624,7 +6624,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>3988</act:code>
   <act:description>Einstellungen in die Kapitalrücklage nach den Vorschriften über die vereinfachte Kapitalherabsetzung</act:description>
-  <act:parent type="guid">be4a03958d57bb71457709501da8be7b</act:parent>
+  <act:parent type="new">be4a03958d57bb71457709501da8be7b</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>3 Zusätzlich für Vereine</act:name>
@@ -6642,7 +6642,7 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">3debeb24aec5b0b296b01dbe69ee3b59</act:parent>
+  <act:parent type="new">3debeb24aec5b0b296b01dbe69ee3b59</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>3994 Entnahmen aus dem Vereinskapital Mittelverwendung</act:name>
@@ -6655,7 +6655,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>3994</act:code>
   <act:description>Entnahmen aus dem Vereinskapital Mittelverwendung</act:description>
-  <act:parent type="guid">3d7f858f59a734043ffb60fba953dbd8</act:parent>
+  <act:parent type="new">3d7f858f59a734043ffb60fba953dbd8</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>3996 Einstellungen in das Vereinskapital</act:name>
@@ -6668,7 +6668,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>3996</act:code>
   <act:description>Einstellungen in das Vereinskapital</act:description>
-  <act:parent type="guid">3d7f858f59a734043ffb60fba953dbd8</act:parent>
+  <act:parent type="new">3d7f858f59a734043ffb60fba953dbd8</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>9 Statistikkonten - Vortragskonten</act:name>
@@ -6686,7 +6686,7 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">e24772da4864456b196be5a6301c6756</act:parent>
+  <act:parent type="new">e24772da4864456b196be5a6301c6756</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>9000 Saldenvorträge Sachkonten</act:name>
@@ -6699,7 +6699,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>9000</act:code>
   <act:description>Saldenvorträge Sachkonten</act:description>
-  <act:parent type="guid">6f737b71d2aea4666497cbf5642627ff</act:parent>
+  <act:parent type="new">6f737b71d2aea4666497cbf5642627ff</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>9008 Saldenvorträge Debitoren</act:name>
@@ -6712,7 +6712,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>9008</act:code>
   <act:description>Saldenvorträge Debitoren</act:description>
-  <act:parent type="guid">6f737b71d2aea4666497cbf5642627ff</act:parent>
+  <act:parent type="new">6f737b71d2aea4666497cbf5642627ff</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>9009 Saldenvorträge Kreditoren</act:name>
@@ -6725,7 +6725,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>9009</act:code>
   <act:description>Saldenvorträge Kreditoren</act:description>
-  <act:parent type="guid">6f737b71d2aea4666497cbf5642627ff</act:parent>
+  <act:parent type="new">6f737b71d2aea4666497cbf5642627ff</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>9060 Offene Posten aus 1990</act:name>
@@ -6738,7 +6738,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>9060</act:code>
   <act:description>Offene Posten aus 1990</act:description>
-  <act:parent type="guid">6f737b71d2aea4666497cbf5642627ff</act:parent>
+  <act:parent type="new">6f737b71d2aea4666497cbf5642627ff</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>9070 Offene Posten aus 2000</act:name>
@@ -6751,7 +6751,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>9070</act:code>
   <act:description>Offene Posten aus 2000</act:description>
-  <act:parent type="guid">6f737b71d2aea4666497cbf5642627ff</act:parent>
+  <act:parent type="new">6f737b71d2aea4666497cbf5642627ff</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>9071 Offene Posten aus 2001</act:name>
@@ -6764,7 +6764,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>9071</act:code>
   <act:description>Offene Posten aus 2001</act:description>
-  <act:parent type="guid">6f737b71d2aea4666497cbf5642627ff</act:parent>
+  <act:parent type="new">6f737b71d2aea4666497cbf5642627ff</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>9072 Offene Posten aus 2002</act:name>
@@ -6777,7 +6777,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>9072</act:code>
   <act:description>Offene Posten aus 2002</act:description>
-  <act:parent type="guid">6f737b71d2aea4666497cbf5642627ff</act:parent>
+  <act:parent type="new">6f737b71d2aea4666497cbf5642627ff</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>9073 Offene Posten aus 2003</act:name>
@@ -6790,7 +6790,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>9073</act:code>
   <act:description>Offene Posten aus 2003</act:description>
-  <act:parent type="guid">6f737b71d2aea4666497cbf5642627ff</act:parent>
+  <act:parent type="new">6f737b71d2aea4666497cbf5642627ff</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>9074 Offene Posten aus 2004</act:name>
@@ -6803,7 +6803,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>9074</act:code>
   <act:description>Offene Posten aus 2004</act:description>
-  <act:parent type="guid">6f737b71d2aea4666497cbf5642627ff</act:parent>
+  <act:parent type="new">6f737b71d2aea4666497cbf5642627ff</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>9075 Offene Posten aus 2005</act:name>
@@ -6816,7 +6816,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>9075</act:code>
   <act:description>Offene Posten aus 2005</act:description>
-  <act:parent type="guid">6f737b71d2aea4666497cbf5642627ff</act:parent>
+  <act:parent type="new">6f737b71d2aea4666497cbf5642627ff</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>9076 Offene Posten aus 2006</act:name>
@@ -6829,7 +6829,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>9076</act:code>
   <act:description>Offene Posten aus 2006</act:description>
-  <act:parent type="guid">6f737b71d2aea4666497cbf5642627ff</act:parent>
+  <act:parent type="new">6f737b71d2aea4666497cbf5642627ff</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>9077 Offene Posten aus 2007</act:name>
@@ -6842,7 +6842,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>9077</act:code>
   <act:description>Offene Posten aus 2007</act:description>
-  <act:parent type="guid">6f737b71d2aea4666497cbf5642627ff</act:parent>
+  <act:parent type="new">6f737b71d2aea4666497cbf5642627ff</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>9078 Offene Posten aus 2008</act:name>
@@ -6855,7 +6855,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>9078</act:code>
   <act:description>Offene Posten aus 2008</act:description>
-  <act:parent type="guid">6f737b71d2aea4666497cbf5642627ff</act:parent>
+  <act:parent type="new">6f737b71d2aea4666497cbf5642627ff</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>9079 Offene Posten aus 2009</act:name>
@@ -6868,7 +6868,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>9079</act:code>
   <act:description>Offene Posten aus 2009</act:description>
-  <act:parent type="guid">6f737b71d2aea4666497cbf5642627ff</act:parent>
+  <act:parent type="new">6f737b71d2aea4666497cbf5642627ff</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>9090 Summenvortragskonto</act:name>
@@ -6881,7 +6881,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>9090</act:code>
   <act:description>Summenvortragskonto</act:description>
-  <act:parent type="guid">6f737b71d2aea4666497cbf5642627ff</act:parent>
+  <act:parent type="new">6f737b71d2aea4666497cbf5642627ff</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>9091 Offene Posten aus 1991</act:name>
@@ -6894,7 +6894,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>9091</act:code>
   <act:description>Offene Posten aus 1991</act:description>
-  <act:parent type="guid">6f737b71d2aea4666497cbf5642627ff</act:parent>
+  <act:parent type="new">6f737b71d2aea4666497cbf5642627ff</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>9092 Offene Posten aus 1992</act:name>
@@ -6907,7 +6907,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>9092</act:code>
   <act:description>Offene Posten aus 1992</act:description>
-  <act:parent type="guid">6f737b71d2aea4666497cbf5642627ff</act:parent>
+  <act:parent type="new">6f737b71d2aea4666497cbf5642627ff</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>9093 Offene Posten aus 1993</act:name>
@@ -6920,7 +6920,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>9093</act:code>
   <act:description>Offene Posten aus 1993</act:description>
-  <act:parent type="guid">6f737b71d2aea4666497cbf5642627ff</act:parent>
+  <act:parent type="new">6f737b71d2aea4666497cbf5642627ff</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>9094 Offene Posten aus 1994</act:name>
@@ -6933,7 +6933,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>9094</act:code>
   <act:description>Offene Posten aus 1994</act:description>
-  <act:parent type="guid">6f737b71d2aea4666497cbf5642627ff</act:parent>
+  <act:parent type="new">6f737b71d2aea4666497cbf5642627ff</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>9095 Offene Posten aus 1995</act:name>
@@ -6946,7 +6946,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>9095</act:code>
   <act:description>Offene Posten aus 1995</act:description>
-  <act:parent type="guid">6f737b71d2aea4666497cbf5642627ff</act:parent>
+  <act:parent type="new">6f737b71d2aea4666497cbf5642627ff</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>9096 Offene Posten aus 1996</act:name>
@@ -6959,7 +6959,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>9096</act:code>
   <act:description>Offene Posten aus 1996</act:description>
-  <act:parent type="guid">6f737b71d2aea4666497cbf5642627ff</act:parent>
+  <act:parent type="new">6f737b71d2aea4666497cbf5642627ff</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>9097 Offene Posten aus 1997</act:name>
@@ -6972,7 +6972,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>9097</act:code>
   <act:description>Offene Posten aus 1997</act:description>
-  <act:parent type="guid">6f737b71d2aea4666497cbf5642627ff</act:parent>
+  <act:parent type="new">6f737b71d2aea4666497cbf5642627ff</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>9098 Offene Posten aus 1998</act:name>
@@ -6985,7 +6985,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>9098</act:code>
   <act:description>Offene Posten aus 1998</act:description>
-  <act:parent type="guid">6f737b71d2aea4666497cbf5642627ff</act:parent>
+  <act:parent type="new">6f737b71d2aea4666497cbf5642627ff</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>9099 Offene Posten aus 1999</act:name>
@@ -6998,7 +6998,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>9099</act:code>
   <act:description>Offene Posten aus 1999</act:description>
-  <act:parent type="guid">6f737b71d2aea4666497cbf5642627ff</act:parent>
+  <act:parent type="new">6f737b71d2aea4666497cbf5642627ff</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>9240 Investitionsverbindlichkeiten bei den Leistungsverbindlichkeiten</act:name>
@@ -7011,7 +7011,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>9240</act:code>
   <act:description>Investitionsverbindlichkeiten bei den Leistungsverbindlichkeiten</act:description>
-  <act:parent type="guid">6f737b71d2aea4666497cbf5642627ff</act:parent>
+  <act:parent type="new">6f737b71d2aea4666497cbf5642627ff</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>9241 Investitionsverbindlichkeiten aus Sachanlagenkäufen bei Leistungsverbindlichkeiten</act:name>
@@ -7024,7 +7024,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>9241</act:code>
   <act:description>Investitionsverbindlichkeiten aus Sachanlagenkäufen bei Leistungsverbindlichkeiten</act:description>
-  <act:parent type="guid">6f737b71d2aea4666497cbf5642627ff</act:parent>
+  <act:parent type="new">6f737b71d2aea4666497cbf5642627ff</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>9242 Investitionsverbindlichkeiten aus Käufen von immateriellen Vermögensgegenständen bei Leistungsverbindlichkeiten</act:name>
@@ -7037,7 +7037,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>9242</act:code>
   <act:description>Investitionsverbindlichkeiten aus Käufen von immateriellen Vermögensgegenständen bei Leistungsverbindlichkeiten</act:description>
-  <act:parent type="guid">6f737b71d2aea4666497cbf5642627ff</act:parent>
+  <act:parent type="new">6f737b71d2aea4666497cbf5642627ff</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>9243 Investitionsverbindlichkeiten aus Käufen von Finanzanlagen bei Leistungsverbindlichkeiten</act:name>
@@ -7050,7 +7050,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>9243</act:code>
   <act:description>Investitionsverbindlichkeiten aus Käufen von Finanzanlagen bei Leistungsverbindlichkeiten</act:description>
-  <act:parent type="guid">6f737b71d2aea4666497cbf5642627ff</act:parent>
+  <act:parent type="new">6f737b71d2aea4666497cbf5642627ff</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>9244 Gegenkonto zu Konten 9240-9243</act:name>
@@ -7063,7 +7063,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>9244</act:code>
   <act:description>Gegenkonto zu Konten 9240-9243</act:description>
-  <act:parent type="guid">6f737b71d2aea4666497cbf5642627ff</act:parent>
+  <act:parent type="new">6f737b71d2aea4666497cbf5642627ff</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>9245 Forderungen aus Sachanlagenverkäufen bei sonstigen Vermögensgegenständen</act:name>
@@ -7076,7 +7076,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>9245</act:code>
   <act:description>Forderungen aus Sachanlagenverkäufen bei sonstigen Vermögensgegenständen</act:description>
-  <act:parent type="guid">6f737b71d2aea4666497cbf5642627ff</act:parent>
+  <act:parent type="new">6f737b71d2aea4666497cbf5642627ff</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>9246 Forderungen aus Verkäufen immaterieller Vermögensgegenstände bei sonstigen Vermögensgegenständen</act:name>
@@ -7089,7 +7089,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>9246</act:code>
   <act:description>Forderungen aus Verkäufen immaterieller Vermögensgegenstände bei sonstigen Vermögensgegenständen</act:description>
-  <act:parent type="guid">6f737b71d2aea4666497cbf5642627ff</act:parent>
+  <act:parent type="new">6f737b71d2aea4666497cbf5642627ff</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>9247 Forderungen aus Verkäufen von Finanzanlagen bei sonstigen Vermögensgegenständen</act:name>
@@ -7102,7 +7102,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>9247</act:code>
   <act:description>Forderungen aus Verkäufen von Finanzanlagen bei sonstigen Vermögensgegenständen</act:description>
-  <act:parent type="guid">6f737b71d2aea4666497cbf5642627ff</act:parent>
+  <act:parent type="new">6f737b71d2aea4666497cbf5642627ff</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>9249 Gegenkonto zu Konten 9245-9247</act:name>
@@ -7115,7 +7115,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>9249</act:code>
   <act:description>Gegenkonto zu Konten 9245-9247</act:description>
-  <act:parent type="guid">6f737b71d2aea4666497cbf5642627ff</act:parent>
+  <act:parent type="new">6f737b71d2aea4666497cbf5642627ff</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1  STATISTISCHE KONTEN FÜR IN DER BILANZ AUSZUWEISENDE HAFTUNGSVERHÄLTNISSE</act:name>
@@ -7133,7 +7133,7 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">6f737b71d2aea4666497cbf5642627ff</act:parent>
+  <act:parent type="new">6f737b71d2aea4666497cbf5642627ff</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>9270 Gegenkonto zu 9273-9279 (Soll-Buchung)</act:name>
@@ -7146,7 +7146,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>9270</act:code>
   <act:description>Gegenkonto zu 9273-9279 (Soll-Buchung)</act:description>
-  <act:parent type="guid">a6e63b40b9f2805ca5fee4ec6d9686ec</act:parent>
+  <act:parent type="new">a6e63b40b9f2805ca5fee4ec6d9686ec</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>9273 Verbindlichkeiten aus Bürgschaften, Wechsel- und Scheckbürgschaften</act:name>
@@ -7159,7 +7159,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>9273</act:code>
   <act:description>Verbindlichkeiten aus Bürgschaften, Wechsel- und Scheckbürgschaften</act:description>
-  <act:parent type="guid">a6e63b40b9f2805ca5fee4ec6d9686ec</act:parent>
+  <act:parent type="new">a6e63b40b9f2805ca5fee4ec6d9686ec</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>9279 Verpflichtungen aus Treuhandvermögen</act:name>
@@ -7172,7 +7172,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>9279</act:code>
   <act:description>Verpflichtungen aus Treuhandvermögen</act:description>
-  <act:parent type="guid">a6e63b40b9f2805ca5fee4ec6d9686ec</act:parent>
+  <act:parent type="new">a6e63b40b9f2805ca5fee4ec6d9686ec</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>2  STATISTISCHE KONTEN FÜR GEWINNZUSCHLAG</act:name>
@@ -7190,7 +7190,7 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">6f737b71d2aea4666497cbf5642627ff</act:parent>
+  <act:parent type="new">6f737b71d2aea4666497cbf5642627ff</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>9490 Statistisches Konto für den Gewinnzuschlag nach §§ 6b, 6c und 7g a. F. EStG (Haben)</act:name>
@@ -7203,7 +7203,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>9490</act:code>
   <act:description>Statistisches Konto für den Gewinnzuschlag nach §§ 6b, 6c und 7g a. F. EStG (Haben)</act:description>
-  <act:parent type="guid">ef155ac735a6de190540e3c252f5bdca</act:parent>
+  <act:parent type="new">ef155ac735a6de190540e3c252f5bdca</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>9491 Statistisches Konto für den Gewinnzuschlag nach §§ 6b, 6c und 7g a. F. EStG (Soll) - Gegenkonto zu 9490</act:name>
@@ -7216,7 +7216,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>9491</act:code>
   <act:description>Statistisches Konto für den Gewinnzuschlag nach §§ 6b, 6c und 7g a. F. EStG (Soll) - Gegenkonto zu 9490</act:description>
-  <act:parent type="guid">ef155ac735a6de190540e3c252f5bdca</act:parent>
+  <act:parent type="new">ef155ac735a6de190540e3c252f5bdca</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>3  STATISTISCHE WERTE FÜR ANLAGE EÜR</act:name>
@@ -7234,7 +7234,7 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">6f737b71d2aea4666497cbf5642627ff</act:parent>
+  <act:parent type="new">6f737b71d2aea4666497cbf5642627ff</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>9500 Forderungen aus Lieferungen und Leistungen zum allgemeinen Umsatzsteuersatz oder eines Kleinunternehmers</act:name>
@@ -7247,7 +7247,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>9500</act:code>
   <act:description>Forderungen aus Lieferungen und Leistungen zum allgemeinen Umsatzsteuersatz oder eines Kleinunternehmers</act:description>
-  <act:parent type="guid">621116837fe207454017653841350ae5</act:parent>
+  <act:parent type="new">621116837fe207454017653841350ae5</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>9501 Forderungen aus Lieferungen und Leistungen zum ermäßigten Umsatzsteuersatz</act:name>
@@ -7260,7 +7260,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>9501</act:code>
   <act:description>Forderungen aus Lieferungen und Leistungen zum ermäßigten Umsatzsteuersatz</act:description>
-  <act:parent type="guid">621116837fe207454017653841350ae5</act:parent>
+  <act:parent type="new">621116837fe207454017653841350ae5</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>9502 Forderungen aus steuerfreien oder nicht steuerbaren Lieferungen und Leistungen</act:name>
@@ -7273,7 +7273,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>9502</act:code>
   <act:description>Forderungen aus steuerfreien oder nicht steuerbaren Lieferungen und Leistungen</act:description>
-  <act:parent type="guid">621116837fe207454017653841350ae5</act:parent>
+  <act:parent type="new">621116837fe207454017653841350ae5</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>9505 Verbindlichkeiten aus Lieferungen und Leistungen zum allgemeinen Umsatzsteuersatz</act:name>
@@ -7286,7 +7286,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>9505</act:code>
   <act:description>Verbindlichkeiten aus Lieferungen und Leistungen zum allgemeinen Umsatzsteuersatz</act:description>
-  <act:parent type="guid">621116837fe207454017653841350ae5</act:parent>
+  <act:parent type="new">621116837fe207454017653841350ae5</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>9506 Verbindlichkeiten aus Lieferungen und Leistungen zum ermäßigten Umsatzsteuersatz</act:name>
@@ -7299,7 +7299,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>9506</act:code>
   <act:description>Verbindlichkeiten aus Lieferungen und Leistungen zum ermäßigten Umsatzsteuersatz</act:description>
-  <act:parent type="guid">621116837fe207454017653841350ae5</act:parent>
+  <act:parent type="new">621116837fe207454017653841350ae5</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>9507 Verbindlichkeiten aus Lieferungen und Leistungen ohne Vorsteuer</act:name>
@@ -7312,7 +7312,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>9507</act:code>
   <act:description>Verbindlichkeiten aus Lieferungen und Leistungen ohne Vorsteuer</act:description>
-  <act:parent type="guid">621116837fe207454017653841350ae5</act:parent>
+  <act:parent type="new">621116837fe207454017653841350ae5</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>9510 Erlöse zum allgemeinen Umsatzsteuersatz </act:name>
@@ -7325,7 +7325,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>9510</act:code>
   <act:description>Erlöse zum allgemeinen Umsatzsteuersatz </act:description>
-  <act:parent type="guid">621116837fe207454017653841350ae5</act:parent>
+  <act:parent type="new">621116837fe207454017653841350ae5</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>9511 Erlöse zum ermäßigten Umsatzsteuersatz </act:name>
@@ -7338,7 +7338,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>9511</act:code>
   <act:description>Erlöse zum ermäßigten Umsatzsteuersatz </act:description>
-  <act:parent type="guid">621116837fe207454017653841350ae5</act:parent>
+  <act:parent type="new">621116837fe207454017653841350ae5</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>9512 Erlöse steuerfrei und nicht steuerbar </act:name>
@@ -7351,7 +7351,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>9512</act:code>
   <act:description>Erlöse steuerfrei und nicht steuerbar </act:description>
-  <act:parent type="guid">621116837fe207454017653841350ae5</act:parent>
+  <act:parent type="new">621116837fe207454017653841350ae5</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>9515 Wareneinkauf zum allgemeinen Umsatzsteuersatz </act:name>
@@ -7364,7 +7364,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>9515</act:code>
   <act:description>Wareneinkauf zum allgemeinen Umsatzsteuersatz </act:description>
-  <act:parent type="guid">621116837fe207454017653841350ae5</act:parent>
+  <act:parent type="new">621116837fe207454017653841350ae5</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>9516 Wareneinkauf zum ermäßigten Umsatzsteuersatz </act:name>
@@ -7377,7 +7377,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>9516</act:code>
   <act:description>Wareneinkauf zum ermäßigten Umsatzsteuersatz </act:description>
-  <act:parent type="guid">621116837fe207454017653841350ae5</act:parent>
+  <act:parent type="new">621116837fe207454017653841350ae5</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>9517 Wareneinkauf ohne Vorsteuerabzug </act:name>
@@ -7390,7 +7390,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>9517</act:code>
   <act:description>Wareneinkauf ohne Vorsteuerabzug </act:description>
-  <act:parent type="guid">621116837fe207454017653841350ae5</act:parent>
+  <act:parent type="new">621116837fe207454017653841350ae5</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>9520 Abschreibungen auf Gebäude </act:name>
@@ -7403,7 +7403,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>9520</act:code>
   <act:description>Abschreibungen auf Gebäude </act:description>
-  <act:parent type="guid">621116837fe207454017653841350ae5</act:parent>
+  <act:parent type="new">621116837fe207454017653841350ae5</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>9521 Abschreibungen auf Kfz</act:name>
@@ -7416,7 +7416,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>9521</act:code>
   <act:description>Abschreibungen auf Kfz</act:description>
-  <act:parent type="guid">621116837fe207454017653841350ae5</act:parent>
+  <act:parent type="new">621116837fe207454017653841350ae5</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>9525 Absetzung für außergewöhnliche technische und wirtschaftliche Abnutzung der Gebäude </act:name>
@@ -7429,7 +7429,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>9525</act:code>
   <act:description>Absetzung für außergewöhnliche technische und wirtschaftliche Abnutzung der Gebäude </act:description>
-  <act:parent type="guid">621116837fe207454017653841350ae5</act:parent>
+  <act:parent type="new">621116837fe207454017653841350ae5</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>9526 Absetzung für außergewöhnliche technische und wirtschaftliche Abnutzung der Kfz </act:name>
@@ -7442,7 +7442,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>9526</act:code>
   <act:description>Absetzung für außergewöhnliche technische und wirtschaftliche Abnutzung der Kfz </act:description>
-  <act:parent type="guid">621116837fe207454017653841350ae5</act:parent>
+  <act:parent type="new">621116837fe207454017653841350ae5</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>9527 Absetzung für außergewöhnliche technische und wirtschaftliche Abnutzung sonstiger Wirtschaftsgüter</act:name>
@@ -7455,7 +7455,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>9527</act:code>
   <act:description>Absetzung für außergewöhnliche technische und wirtschaftliche Abnutzung sonstiger Wirtschaftsgüter</act:description>
-  <act:parent type="guid">621116837fe207454017653841350ae5</act:parent>
+  <act:parent type="new">621116837fe207454017653841350ae5</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>9530 Sonderabschreibungen nach § 7g Abs. 1 und 2 EStG (ohne Kfz)</act:name>
@@ -7468,7 +7468,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>9530</act:code>
   <act:description>Sonderabschreibungen nach § 7g Abs. 1 und 2 EStG (ohne Kfz)</act:description>
-  <act:parent type="guid">621116837fe207454017653841350ae5</act:parent>
+  <act:parent type="new">621116837fe207454017653841350ae5</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>9531 Sonderabschreibungen nach § 7g Abs. 1 und 2 EStG (für Kfz)</act:name>
@@ -7481,7 +7481,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>9531</act:code>
   <act:description>Sonderabschreibungen nach § 7g Abs. 1 und 2 EStG (für Kfz)</act:description>
-  <act:parent type="guid">621116837fe207454017653841350ae5</act:parent>
+  <act:parent type="new">621116837fe207454017653841350ae5</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>9535 Umsatzsteuer in den Forderungen zum allgemeinen Umsatzsteuersatz</act:name>
@@ -7494,7 +7494,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>9535</act:code>
   <act:description>Umsatzsteuer in den Forderungen zum allgemeinen Umsatzsteuersatz</act:description>
-  <act:parent type="guid">621116837fe207454017653841350ae5</act:parent>
+  <act:parent type="new">621116837fe207454017653841350ae5</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>9536 Umsatzsteuer in den Forderungen zum ermäßigten Umsatzsteuersatz</act:name>
@@ -7507,7 +7507,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>9536</act:code>
   <act:description>Umsatzsteuer in den Forderungen zum ermäßigten Umsatzsteuersatz</act:description>
-  <act:parent type="guid">621116837fe207454017653841350ae5</act:parent>
+  <act:parent type="new">621116837fe207454017653841350ae5</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>9540 Vorsteuer in den Verbindlichkeiten zum allgemeinen Umsatzsteuersatz</act:name>
@@ -7520,7 +7520,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>9540</act:code>
   <act:description>Vorsteuer in den Verbindlichkeiten zum allgemeinen Umsatzsteuersatz</act:description>
-  <act:parent type="guid">621116837fe207454017653841350ae5</act:parent>
+  <act:parent type="new">621116837fe207454017653841350ae5</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>9541 Vorsteuer in den Verbindlichkeiten zum ermäßigten Umsatzsteuersatz</act:name>
@@ -7533,7 +7533,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>9541</act:code>
   <act:description>Vorsteuer in den Verbindlichkeiten zum ermäßigten Umsatzsteuersatz</act:description>
-  <act:parent type="guid">621116837fe207454017653841350ae5</act:parent>
+  <act:parent type="new">621116837fe207454017653841350ae5</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>9599 Gegenkonto zu 9500 bis 9598 </act:name>
@@ -7546,7 +7546,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>9599</act:code>
   <act:description>Gegenkonto zu 9500 bis 9598 </act:description>
-  <act:parent type="guid">621116837fe207454017653841350ae5</act:parent>
+  <act:parent type="new">621116837fe207454017653841350ae5</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1 Statistische Werte für BWA</act:name>
@@ -7564,7 +7564,7 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">621116837fe207454017653841350ae5</act:parent>
+  <act:parent type="new">621116837fe207454017653841350ae5</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>9600 Faktor pauschale Vorsteuer 7 %</act:name>
@@ -7577,7 +7577,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>9600</act:code>
   <act:description>Faktor pauschale Vorsteuer 7 %</act:description>
-  <act:parent type="guid">d0b291459cd18b6f5cf09ae56c826c6a</act:parent>
+  <act:parent type="new">d0b291459cd18b6f5cf09ae56c826c6a</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>9620 Fiktive Einnahmen aus Leistungen Dritter</act:name>
@@ -7590,7 +7590,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>9620</act:code>
   <act:description>Fiktive Einnahmen aus Leistungen Dritter</act:description>
-  <act:parent type="guid">d0b291459cd18b6f5cf09ae56c826c6a</act:parent>
+  <act:parent type="new">d0b291459cd18b6f5cf09ae56c826c6a</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>9621 Fiktive Ausgaben durch Zahlung Dritter</act:name>
@@ -7603,7 +7603,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>9621</act:code>
   <act:description>Fiktive Ausgaben durch Zahlung Dritter</act:description>
-  <act:parent type="guid">d0b291459cd18b6f5cf09ae56c826c6a</act:parent>
+  <act:parent type="new">d0b291459cd18b6f5cf09ae56c826c6a</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>9630 Nichtanzusetzende Einnahmen Klasse 7 u. 8 (§ 64 III AO)</act:name>
@@ -7616,7 +7616,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>9630</act:code>
   <act:description>Nichtanzusetzende Einnahmen Klasse 7 u. 8 (§ 64 III AO)</act:description>
-  <act:parent type="guid">d0b291459cd18b6f5cf09ae56c826c6a</act:parent>
+  <act:parent type="new">d0b291459cd18b6f5cf09ae56c826c6a</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>9631 Nichtanzusetzende Einnahmen Klasse 5 (§ 67a I AO)</act:name>
@@ -7629,7 +7629,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>9631</act:code>
   <act:description>Nichtanzusetzende Einnahmen Klasse 5 (§ 67a I AO)</act:description>
-  <act:parent type="guid">d0b291459cd18b6f5cf09ae56c826c6a</act:parent>
+  <act:parent type="new">d0b291459cd18b6f5cf09ae56c826c6a</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>9632 Hinzuzurechnende Einnahmen Klasse 7 u. 8 (§ 64 III AO)</act:name>
@@ -7642,7 +7642,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>9632</act:code>
   <act:description>Hinzuzurechnende Einnahmen Klasse 7 u. 8 (§ 64 III AO)</act:description>
-  <act:parent type="guid">d0b291459cd18b6f5cf09ae56c826c6a</act:parent>
+  <act:parent type="new">d0b291459cd18b6f5cf09ae56c826c6a</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>9633 Hinzuzurechnende Einnahmen Klasse 5 (§ 67a I AO)</act:name>
@@ -7655,7 +7655,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>9633</act:code>
   <act:description>Hinzuzurechnende Einnahmen Klasse 5 (§ 67a I AO)</act:description>
-  <act:parent type="guid">d0b291459cd18b6f5cf09ae56c826c6a</act:parent>
+  <act:parent type="new">d0b291459cd18b6f5cf09ae56c826c6a</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>2 Ergebnisvorträge des laufenden Jahres</act:name>
@@ -7673,7 +7673,7 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">621116837fe207454017653841350ae5</act:parent>
+  <act:parent type="new">621116837fe207454017653841350ae5</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>9650 Umsatzsteuer Teilbereich 5001</act:name>
@@ -7686,7 +7686,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>9650</act:code>
   <act:description>Umsatzsteuer Teilbereich 5001</act:description>
-  <act:parent type="guid">d91c60f1591e23f45777dbb6a46bf0d9</act:parent>
+  <act:parent type="new">d91c60f1591e23f45777dbb6a46bf0d9</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>9651 Umsatzsteuer Klasse 7</act:name>
@@ -7699,7 +7699,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>9651</act:code>
   <act:description>Umsatzsteuer Klasse 7</act:description>
-  <act:parent type="guid">d91c60f1591e23f45777dbb6a46bf0d9</act:parent>
+  <act:parent type="new">d91c60f1591e23f45777dbb6a46bf0d9</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>9652 Umsatzsteuer Klasse 8</act:name>
@@ -7712,7 +7712,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>9652</act:code>
   <act:description>Umsatzsteuer Klasse 8</act:description>
-  <act:parent type="guid">d91c60f1591e23f45777dbb6a46bf0d9</act:parent>
+  <act:parent type="new">d91c60f1591e23f45777dbb6a46bf0d9</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>9690 Gegenkonto für statistische Buchungen</act:name>
@@ -7725,7 +7725,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>9690</act:code>
   <act:description>Gegenkonto für statistische Buchungen</act:description>
-  <act:parent type="guid">d91c60f1591e23f45777dbb6a46bf0d9</act:parent>
+  <act:parent type="new">d91c60f1591e23f45777dbb6a46bf0d9</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>9850 Gegenkonto zu 9882 bis 9889 - für Vereinsergebnis/Stiftungsergebnis/Jahresüberschuss</act:name>
@@ -7738,7 +7738,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>9850</act:code>
   <act:description>Gegenkonto zu 9882 bis 9889 - für Vereinsergebnis/Stiftungsergebnis/Jahresüberschuss</act:description>
-  <act:parent type="guid">d91c60f1591e23f45777dbb6a46bf0d9</act:parent>
+  <act:parent type="new">d91c60f1591e23f45777dbb6a46bf0d9</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>9860 Gegenkonto zu 9882 bis 9889 - für Ergebnisvortrag/Mittelvortrag/Bilanzgewinn</act:name>
@@ -7751,7 +7751,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>9860</act:code>
   <act:description>Gegenkonto zu 9882 bis 9889 - für Ergebnisvortrag/Mittelvortrag/Bilanzgewinn</act:description>
-  <act:parent type="guid">d91c60f1591e23f45777dbb6a46bf0d9</act:parent>
+  <act:parent type="new">d91c60f1591e23f45777dbb6a46bf0d9</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>9882 Ergebnisse Bereich 2000 und Teilbereich 3200</act:name>
@@ -7764,7 +7764,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>9882</act:code>
   <act:description>Ergebnisse Bereich 2000 und Teilbereich 3200</act:description>
-  <act:parent type="guid">d91c60f1591e23f45777dbb6a46bf0d9</act:parent>
+  <act:parent type="new">d91c60f1591e23f45777dbb6a46bf0d9</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>9884 Ergebnisse Bereich 4000 und Teilbereich 3400</act:name>
@@ -7777,7 +7777,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>9884</act:code>
   <act:description>Ergebnisse Bereich 4000 und Teilbereich 3400</act:description>
-  <act:parent type="guid">d91c60f1591e23f45777dbb6a46bf0d9</act:parent>
+  <act:parent type="new">d91c60f1591e23f45777dbb6a46bf0d9</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>9885 Ergebnisse Bereich 5000 und Teilbereich 3500</act:name>
@@ -7790,7 +7790,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>9885</act:code>
   <act:description>Ergebnisse Bereich 5000 und Teilbereich 3500</act:description>
-  <act:parent type="guid">d91c60f1591e23f45777dbb6a46bf0d9</act:parent>
+  <act:parent type="new">d91c60f1591e23f45777dbb6a46bf0d9</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>9886 Ergebnisse Bereich 6000 und Teilbereich 3600</act:name>
@@ -7803,7 +7803,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>9886</act:code>
   <act:description>Ergebnisse Bereich 6000 und Teilbereich 3600</act:description>
-  <act:parent type="guid">d91c60f1591e23f45777dbb6a46bf0d9</act:parent>
+  <act:parent type="new">d91c60f1591e23f45777dbb6a46bf0d9</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>9887 Ergebnisse Bereich 7000 und Teilbereich 3700</act:name>
@@ -7816,7 +7816,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>9887</act:code>
   <act:description>Ergebnisse Bereich 7000 und Teilbereich 3700</act:description>
-  <act:parent type="guid">d91c60f1591e23f45777dbb6a46bf0d9</act:parent>
+  <act:parent type="new">d91c60f1591e23f45777dbb6a46bf0d9</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>9888 Ergebnisse Bereich 8000 und Teilbereich 3800</act:name>
@@ -7829,7 +7829,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>9888</act:code>
   <act:description>Ergebnisse Bereich 8000 und Teilbereich 3800</act:description>
-  <act:parent type="guid">d91c60f1591e23f45777dbb6a46bf0d9</act:parent>
+  <act:parent type="new">d91c60f1591e23f45777dbb6a46bf0d9</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>9889 Ergebnisvorträge allgemein</act:name>
@@ -7842,7 +7842,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>9889</act:code>
   <act:description>Ergebnisvorträge allgemein</act:description>
-  <act:parent type="guid">d91c60f1591e23f45777dbb6a46bf0d9</act:parent>
+  <act:parent type="new">d91c60f1591e23f45777dbb6a46bf0d9</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>9800 Lösch- und Korrekturschlüssel</act:name>
@@ -7855,7 +7855,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>9800</act:code>
   <act:description>Lösch- und Korrekturschlüssel</act:description>
-  <act:parent type="guid">d91c60f1591e23f45777dbb6a46bf0d9</act:parent>
+  <act:parent type="new">d91c60f1591e23f45777dbb6a46bf0d9</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>9801 Lösch- und Korrekturschlüssel</act:name>
@@ -7868,7 +7868,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>9801</act:code>
   <act:description>Lösch- und Korrekturschlüssel</act:description>
-  <act:parent type="guid">d91c60f1591e23f45777dbb6a46bf0d9</act:parent>
+  <act:parent type="new">d91c60f1591e23f45777dbb6a46bf0d9</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>3 Statistische Konten für den außerhalb der Bilanz zu berücksichtigenden Investitionsabzugsbetrag nach § 7g EStG</act:name>
@@ -7886,7 +7886,7 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">621116837fe207454017653841350ae5</act:parent>
+  <act:parent type="new">621116837fe207454017653841350ae5</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>9970 Investitionsabzugsbetrag § 7g Abs. 1 EStG, außerbilanziell (Soll)</act:name>
@@ -7899,7 +7899,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>9970</act:code>
   <act:description>Investitionsabzugsbetrag § 7g Abs. 1 EStG, außerbilanziell (Soll)</act:description>
-  <act:parent type="guid">b9aae9036dbf7f47322424262f46cdab</act:parent>
+  <act:parent type="new">b9aae9036dbf7f47322424262f46cdab</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>9971 Investitionsabzugsbetrag § 7g Abs. 1 EStG, außerbilanziell (Haben) - Gegenkonto zu 9970</act:name>
@@ -7912,7 +7912,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>9971</act:code>
   <act:description>Investitionsabzugsbetrag § 7g Abs. 1 EStG, außerbilanziell (Haben) - Gegenkonto zu 9970</act:description>
-  <act:parent type="guid">b9aae9036dbf7f47322424262f46cdab</act:parent>
+  <act:parent type="new">b9aae9036dbf7f47322424262f46cdab</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>9972 Auflösung Investitionsabzugsbetrag § 7g Abs. 2 EStG, außerbilanziell (Haben)</act:name>
@@ -7925,7 +7925,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>9972</act:code>
   <act:description>Auflösung Investitionsabzugsbetrag § 7g Abs. 2 EStG, außerbilanziell (Haben)</act:description>
-  <act:parent type="guid">b9aae9036dbf7f47322424262f46cdab</act:parent>
+  <act:parent type="new">b9aae9036dbf7f47322424262f46cdab</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>9973 Auflösung Investitionsabzugsbetrag § 7g Abs. 2 EStG, außerbilanziell (Soll) - Gegenkonto zu 9972</act:name>
@@ -7938,7 +7938,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>9973</act:code>
   <act:description>Auflösung Investitionsabzugsbetrag § 7g Abs. 2 EStG, außerbilanziell (Soll) - Gegenkonto zu 9972</act:description>
-  <act:parent type="guid">b9aae9036dbf7f47322424262f46cdab</act:parent>
+  <act:parent type="new">b9aae9036dbf7f47322424262f46cdab</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>9974 Auflösung Investitionsabzugsbetrag § 7g Abs. 2, 3, 4 EStG aus Korrekturen und Rückgängigmachung früherer Veranlagungszeiträume (Haben)</act:name>
@@ -7951,7 +7951,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>9974</act:code>
   <act:description>Auflösung Investitionsabzugsbetrag § 7g Abs. 2, 3, 4 EStG aus Korrekturen und Rückgängigmachung früherer Veranlagungszeiträume (Haben)</act:description>
-  <act:parent type="guid">b9aae9036dbf7f47322424262f46cdab</act:parent>
+  <act:parent type="new">b9aae9036dbf7f47322424262f46cdab</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>9975 Auflösung Investitionsabzugsbetrag § 7g Abs.2, 3, 4 EStG aus Korrekturen und Rückgängigmachung früherer Veranlagungszeiträume (Soll) - Gegenkonto zu 9974</act:name>
@@ -7964,7 +7964,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>9975</act:code>
   <act:description>Auflösung Investitionsabzugsbetrag § 7g Abs.2, 3, 4 EStG aus Korrekturen und Rückgängigmachung früherer Veranlagungszeiträume (Soll) - Gegenkonto zu 9974</act:description>
-  <act:parent type="guid">b9aae9036dbf7f47322424262f46cdab</act:parent>
+  <act:parent type="new">b9aae9036dbf7f47322424262f46cdab</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>4 PERSONENKONTEN</act:name>
@@ -7982,7 +7982,7 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">6f737b71d2aea4666497cbf5642627ff</act:parent>
+  <act:parent type="new">6f737b71d2aea4666497cbf5642627ff</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>9  70000-99999 Kreditoren</act:name>
@@ -8000,7 +8000,7 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">105899b7659b5de044e84e134d634f28</act:parent>
+  <act:parent type="new">105899b7659b5de044e84e134d634f28</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8  10000-69999 Debitoren</act:name>
@@ -8018,7 +8018,7 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">105899b7659b5de044e84e134d634f28</act:parent>
+  <act:parent type="new">105899b7659b5de044e84e134d634f28</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>4 Erfolgskonten für Vermögensverwaltung</act:name>
@@ -8035,7 +8035,7 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">e24772da4864456b196be5a6301c6756</act:parent>
+  <act:parent type="new">e24772da4864456b196be5a6301c6756</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>0 EINNAHMEN GV</act:name>
@@ -8053,7 +8053,7 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">aaf82ccad7d01005b8b8c4ee28f74037</act:parent>
+  <act:parent type="new">aaf82ccad7d01005b8b8c4ee28f74037</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>4000 Steuerfreie Einnahmen gemeinnütziger Vereine</act:name>
@@ -8066,7 +8066,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>4000</act:code>
   <act:description>Steuerfreie Einnahmen gemeinnütziger Vereine</act:description>
-  <act:parent type="guid">c069610ebac81a029859fd75f411f268</act:parent>
+  <act:parent type="new">c069610ebac81a029859fd75f411f268</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>4100 Einnahmen aus Vermögensverwaltung</act:name>
@@ -8079,7 +8079,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>4100</act:code>
   <act:description>Einnahmen aus Vermögensverwaltung</act:description>
-  <act:parent type="guid">c069610ebac81a029859fd75f411f268</act:parent>
+  <act:parent type="new">c069610ebac81a029859fd75f411f268</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>4110 Miet- und Pachterträge 0 % USt</act:name>
@@ -8092,7 +8092,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>4110</act:code>
   <act:description>Miet- und Pachterträge 0 % USt</act:description>
-  <act:parent type="guid">c069610ebac81a029859fd75f411f268</act:parent>
+  <act:parent type="new">c069610ebac81a029859fd75f411f268</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>4111 Miet- und Pachterträge 7 % USt</act:name>
@@ -8105,7 +8105,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>4111</act:code>
   <act:description>Miet- und Pachterträge 7 % USt</act:description>
-  <act:parent type="guid">c069610ebac81a029859fd75f411f268</act:parent>
+  <act:parent type="new">c069610ebac81a029859fd75f411f268</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>4120 Einnahmen aus Vermietung für längere Dauer</act:name>
@@ -8118,7 +8118,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>4120</act:code>
   <act:description>Einnahmen aus Vermietung für längere Dauer</act:description>
-  <act:parent type="guid">c069610ebac81a029859fd75f411f268</act:parent>
+  <act:parent type="new">c069610ebac81a029859fd75f411f268</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>4121 Vermietung längere Dauer 0 % USt</act:name>
@@ -8131,7 +8131,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>4121</act:code>
   <act:description>Vermietung längere Dauer 0 % USt</act:description>
-  <act:parent type="guid">c069610ebac81a029859fd75f411f268</act:parent>
+  <act:parent type="new">c069610ebac81a029859fd75f411f268</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>4122 Vermietung Betriebsvorrichtungen längere Dauer 7 % USt</act:name>
@@ -8144,7 +8144,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>4122</act:code>
   <act:description>Vermietung Betriebsvorrichtungen längere Dauer 7 % USt</act:description>
-  <act:parent type="guid">c069610ebac81a029859fd75f411f268</act:parent>
+  <act:parent type="new">c069610ebac81a029859fd75f411f268</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>4150 Zinserträge 0 % USt</act:name>
@@ -8157,7 +8157,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>4150</act:code>
   <act:description>Zinserträge 0 % USt</act:description>
-  <act:parent type="guid">c069610ebac81a029859fd75f411f268</act:parent>
+  <act:parent type="new">c069610ebac81a029859fd75f411f268</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>4151 Erträge aus Wertpapieren 0 % USt</act:name>
@@ -8170,7 +8170,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>4151</act:code>
   <act:description>Erträge aus Wertpapieren 0 % USt</act:description>
-  <act:parent type="guid">c069610ebac81a029859fd75f411f268</act:parent>
+  <act:parent type="new">c069610ebac81a029859fd75f411f268</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>4152 Kursgewinne aus Wertpapieren 0 % USt</act:name>
@@ -8183,7 +8183,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>4152</act:code>
   <act:description>Kursgewinne aus Wertpapieren 0 % USt</act:description>
-  <act:parent type="guid">c069610ebac81a029859fd75f411f268</act:parent>
+  <act:parent type="new">c069610ebac81a029859fd75f411f268</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>4200 Erlöse von Werbeunternehmen</act:name>
@@ -8196,7 +8196,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>4200</act:code>
   <act:description>Erlöse von Werbeunternehmen</act:description>
-  <act:parent type="guid">c069610ebac81a029859fd75f411f268</act:parent>
+  <act:parent type="new">c069610ebac81a029859fd75f411f268</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>4201 Erlöse Werbeunternehmen 7 % USt</act:name>
@@ -8209,7 +8209,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>4201</act:code>
   <act:description>Erlöse Werbeunternehmen 7 % USt</act:description>
-  <act:parent type="guid">c069610ebac81a029859fd75f411f268</act:parent>
+  <act:parent type="new">c069610ebac81a029859fd75f411f268</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>4202 Übertragene Werbeflächenrechte</act:name>
@@ -8222,7 +8222,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>4202</act:code>
   <act:description>Übertragene Werbeflächenrechte</act:description>
-  <act:parent type="guid">c069610ebac81a029859fd75f411f268</act:parent>
+  <act:parent type="new">c069610ebac81a029859fd75f411f268</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>4203 Übertragene Lautsprecherwerbung</act:name>
@@ -8235,7 +8235,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>4203</act:code>
   <act:description>Übertragene Lautsprecherwerbung</act:description>
-  <act:parent type="guid">c069610ebac81a029859fd75f411f268</act:parent>
+  <act:parent type="new">c069610ebac81a029859fd75f411f268</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>4239 Verrechnete/aufgeteilte Einnahmen</act:name>
@@ -8248,7 +8248,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>4239</act:code>
   <act:description>Verrechnete/aufgeteilte Einnahmen</act:description>
-  <act:parent type="guid">c069610ebac81a029859fd75f411f268</act:parent>
+  <act:parent type="new">c069610ebac81a029859fd75f411f268</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>4340 Verkaufserlöse Anlagevermögen</act:name>
@@ -8261,7 +8261,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>4340</act:code>
   <act:description>Verkaufserlöse Anlagevermögen</act:description>
-  <act:parent type="guid">c069610ebac81a029859fd75f411f268</act:parent>
+  <act:parent type="new">c069610ebac81a029859fd75f411f268</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>4343 Erträge aus der Auflösung von Sonderposten mit Rücklageanteil</act:name>
@@ -8274,7 +8274,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>4343</act:code>
   <act:description>Erträge aus der Auflösung von Sonderposten mit Rücklageanteil</act:description>
-  <act:parent type="guid">c069610ebac81a029859fd75f411f268</act:parent>
+  <act:parent type="new">c069610ebac81a029859fd75f411f268</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>4398 Umgebuchte Einnahmen wg. Verlust Gemeinnützigkeit (Gegenkonto 4498)</act:name>
@@ -8287,7 +8287,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>4398</act:code>
   <act:description>Umgebuchte Einnahmen wg. Verlust Gemeinnützigkeit (Gegenkonto 4498)</act:description>
-  <act:parent type="guid">c069610ebac81a029859fd75f411f268</act:parent>
+  <act:parent type="new">c069610ebac81a029859fd75f411f268</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1 EINNAHMEN NGV</act:name>
@@ -8305,7 +8305,7 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">aaf82ccad7d01005b8b8c4ee28f74037</act:parent>
+  <act:parent type="new">aaf82ccad7d01005b8b8c4ee28f74037</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>4400 Steuerpflichtige Einnahmen nicht gemeinnütziger Vereine</act:name>
@@ -8318,7 +8318,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>4400</act:code>
   <act:description>Steuerpflichtige Einnahmen nicht gemeinnütziger Vereine</act:description>
-  <act:parent type="guid">1299d68f0b0d7f5eb4d52087c2f104c0</act:parent>
+  <act:parent type="new">1299d68f0b0d7f5eb4d52087c2f104c0</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>4410 Miet- und Pachterträge 0 % USt</act:name>
@@ -8331,7 +8331,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>4410</act:code>
   <act:description>Miet- und Pachterträge 0 % USt</act:description>
-  <act:parent type="guid">1299d68f0b0d7f5eb4d52087c2f104c0</act:parent>
+  <act:parent type="new">1299d68f0b0d7f5eb4d52087c2f104c0</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>4411 Miet- und Pachterträge 19 % USt</act:name>
@@ -8344,7 +8344,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>4411</act:code>
   <act:description>Miet- und Pachterträge 19 % USt</act:description>
-  <act:parent type="guid">1299d68f0b0d7f5eb4d52087c2f104c0</act:parent>
+  <act:parent type="new">1299d68f0b0d7f5eb4d52087c2f104c0</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>4415 Sonstige Mieterträge</act:name>
@@ -8357,7 +8357,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>4415</act:code>
   <act:description>Sonstige Mieterträge</act:description>
-  <act:parent type="guid">1299d68f0b0d7f5eb4d52087c2f104c0</act:parent>
+  <act:parent type="new">1299d68f0b0d7f5eb4d52087c2f104c0</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>4420 Zinserträge 0 % USt</act:name>
@@ -8370,7 +8370,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>4420</act:code>
   <act:description>Zinserträge 0 % USt</act:description>
-  <act:parent type="guid">1299d68f0b0d7f5eb4d52087c2f104c0</act:parent>
+  <act:parent type="new">1299d68f0b0d7f5eb4d52087c2f104c0</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>4421 Wertpapiererträge</act:name>
@@ -8383,7 +8383,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>4421</act:code>
   <act:description>Wertpapiererträge</act:description>
-  <act:parent type="guid">1299d68f0b0d7f5eb4d52087c2f104c0</act:parent>
+  <act:parent type="new">1299d68f0b0d7f5eb4d52087c2f104c0</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>4422 Sonstige Kapitalerträge</act:name>
@@ -8396,7 +8396,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>4422</act:code>
   <act:description>Sonstige Kapitalerträge</act:description>
-  <act:parent type="guid">1299d68f0b0d7f5eb4d52087c2f104c0</act:parent>
+  <act:parent type="new">1299d68f0b0d7f5eb4d52087c2f104c0</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>4443 Steuerpflichtige Kursgewinne aus Wertpapieren 0 % USt</act:name>
@@ -8409,7 +8409,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>4443</act:code>
   <act:description>Steuerpflichtige Kursgewinne aus Wertpapieren 0 % USt</act:description>
-  <act:parent type="guid">1299d68f0b0d7f5eb4d52087c2f104c0</act:parent>
+  <act:parent type="new">1299d68f0b0d7f5eb4d52087c2f104c0</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>4489 Verrechn./aufgeteilte Einnahmen</act:name>
@@ -8422,7 +8422,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>4489</act:code>
   <act:description>Verrechn./aufgeteilte Einnahmen</act:description>
-  <act:parent type="guid">1299d68f0b0d7f5eb4d52087c2f104c0</act:parent>
+  <act:parent type="new">1299d68f0b0d7f5eb4d52087c2f104c0</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>4490 Verkaufserlöse Anlagevermögen</act:name>
@@ -8435,7 +8435,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>4490</act:code>
   <act:description>Verkaufserlöse Anlagevermögen</act:description>
-  <act:parent type="guid">1299d68f0b0d7f5eb4d52087c2f104c0</act:parent>
+  <act:parent type="new">1299d68f0b0d7f5eb4d52087c2f104c0</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>4493 Erträge aus der Auflösung von Sonderposten mit Rücklageanteil</act:name>
@@ -8448,7 +8448,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>4493</act:code>
   <act:description>Erträge aus der Auflösung von Sonderposten mit Rücklageanteil</act:description>
-  <act:parent type="guid">1299d68f0b0d7f5eb4d52087c2f104c0</act:parent>
+  <act:parent type="new">1299d68f0b0d7f5eb4d52087c2f104c0</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>4498 Umgebuchte Einnahmen wegen Verlust Gemeinnützigkeit</act:name>
@@ -8461,7 +8461,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>4498</act:code>
   <act:description>Umgebuchte Einnahmen wegen Verlust Gemeinnützigkeit</act:description>
-  <act:parent type="guid">1299d68f0b0d7f5eb4d52087c2f104c0</act:parent>
+  <act:parent type="new">1299d68f0b0d7f5eb4d52087c2f104c0</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>2 AUSGABEN / WERBUNGSKOSTEN</act:name>
@@ -8479,7 +8479,7 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">aaf82ccad7d01005b8b8c4ee28f74037</act:parent>
+  <act:parent type="new">aaf82ccad7d01005b8b8c4ee28f74037</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>4500 Abschreibungen Anlagevermögen</act:name>
@@ -8492,7 +8492,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>4500</act:code>
   <act:description>Abschreibungen Anlagevermögen</act:description>
-  <act:parent type="guid">5b2722c42aaecb875b86de30d9ab619d</act:parent>
+  <act:parent type="new">5b2722c42aaecb875b86de30d9ab619d</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>4501 Abschreibungen GWG</act:name>
@@ -8505,7 +8505,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>4501</act:code>
   <act:description>Abschreibungen GWG</act:description>
-  <act:parent type="guid">5b2722c42aaecb875b86de30d9ab619d</act:parent>
+  <act:parent type="new">5b2722c42aaecb875b86de30d9ab619d</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>4502 Kalkulatorische Abschreibungen</act:name>
@@ -8518,7 +8518,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>4502</act:code>
   <act:description>Kalkulatorische Abschreibungen</act:description>
-  <act:parent type="guid">5b2722c42aaecb875b86de30d9ab619d</act:parent>
+  <act:parent type="new">5b2722c42aaecb875b86de30d9ab619d</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>4503 Abschreibungen auf Finanzanlagen</act:name>
@@ -8531,7 +8531,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>4503</act:code>
   <act:description>Abschreibungen auf Finanzanlagen</act:description>
-  <act:parent type="guid">5b2722c42aaecb875b86de30d9ab619d</act:parent>
+  <act:parent type="new">5b2722c42aaecb875b86de30d9ab619d</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>4504 Abschreibungen auf den Sammelposten geringwertige Wirtschaftsgüter</act:name>
@@ -8544,7 +8544,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>4504</act:code>
   <act:description>Abschreibungen auf den Sammelposten geringwertige Wirtschaftsgüter</act:description>
-  <act:parent type="guid">5b2722c42aaecb875b86de30d9ab619d</act:parent>
+  <act:parent type="new">5b2722c42aaecb875b86de30d9ab619d</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>4510 Ausgaben Bereich 4000</act:name>
@@ -8557,7 +8557,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>4510</act:code>
   <act:description>Ausgaben Bereich 4000</act:description>
-  <act:parent type="guid">5b2722c42aaecb875b86de30d9ab619d</act:parent>
+  <act:parent type="new">5b2722c42aaecb875b86de30d9ab619d</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>4530 Außerordentliche Aufwendungen</act:name>
@@ -8570,7 +8570,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>4530</act:code>
   <act:description>Außerordentliche Aufwendungen</act:description>
-  <act:parent type="guid">5b2722c42aaecb875b86de30d9ab619d</act:parent>
+  <act:parent type="new">5b2722c42aaecb875b86de30d9ab619d</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>4600 Anlagenabgänge Restbuchwerte</act:name>
@@ -8583,7 +8583,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>4600</act:code>
   <act:description>Anlagenabgänge Restbuchwerte</act:description>
-  <act:parent type="guid">5b2722c42aaecb875b86de30d9ab619d</act:parent>
+  <act:parent type="new">5b2722c42aaecb875b86de30d9ab619d</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>4700 Zinsen Vermögensverwaltung</act:name>
@@ -8596,7 +8596,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>4700</act:code>
   <act:description>Zinsen Vermögensverwaltung</act:description>
-  <act:parent type="guid">5b2722c42aaecb875b86de30d9ab619d</act:parent>
+  <act:parent type="new">5b2722c42aaecb875b86de30d9ab619d</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>4710 Kosten Wertpapierverwaltung</act:name>
@@ -8609,7 +8609,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>4710</act:code>
   <act:description>Kosten Wertpapierverwaltung</act:description>
-  <act:parent type="guid">5b2722c42aaecb875b86de30d9ab619d</act:parent>
+  <act:parent type="new">5b2722c42aaecb875b86de30d9ab619d</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>4711 Geldbeschaffungskosten</act:name>
@@ -8622,7 +8622,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>4711</act:code>
   <act:description>Geldbeschaffungskosten</act:description>
-  <act:parent type="guid">5b2722c42aaecb875b86de30d9ab619d</act:parent>
+  <act:parent type="new">5b2722c42aaecb875b86de30d9ab619d</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>4712 Nebenkosten des Geldverkehrs</act:name>
@@ -8635,7 +8635,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>4712</act:code>
   <act:description>Nebenkosten des Geldverkehrs</act:description>
-  <act:parent type="guid">5b2722c42aaecb875b86de30d9ab619d</act:parent>
+  <act:parent type="new">5b2722c42aaecb875b86de30d9ab619d</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>4750 Grundstücksaufwendungen</act:name>
@@ -8648,7 +8648,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>4750</act:code>
   <act:description>Grundstücksaufwendungen</act:description>
-  <act:parent type="guid">5b2722c42aaecb875b86de30d9ab619d</act:parent>
+  <act:parent type="new">5b2722c42aaecb875b86de30d9ab619d</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>4751 Grundstücksreparaturen</act:name>
@@ -8661,7 +8661,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>4751</act:code>
   <act:description>Grundstücksreparaturen</act:description>
-  <act:parent type="guid">5b2722c42aaecb875b86de30d9ab619d</act:parent>
+  <act:parent type="new">5b2722c42aaecb875b86de30d9ab619d</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>4752 Versicherungen</act:name>
@@ -8674,7 +8674,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>4752</act:code>
   <act:description>Versicherungen</act:description>
-  <act:parent type="guid">5b2722c42aaecb875b86de30d9ab619d</act:parent>
+  <act:parent type="new">5b2722c42aaecb875b86de30d9ab619d</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>4892 Einstellungen in Sonderposten mit Rücklageanteil</act:name>
@@ -8687,7 +8687,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>4892</act:code>
   <act:description>Einstellungen in Sonderposten mit Rücklageanteil</act:description>
-  <act:parent type="guid">5b2722c42aaecb875b86de30d9ab619d</act:parent>
+  <act:parent type="new">5b2722c42aaecb875b86de30d9ab619d</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>4894 Steuerberatungskosten</act:name>
@@ -8700,7 +8700,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>4894</act:code>
   <act:description>Steuerberatungskosten</act:description>
-  <act:parent type="guid">5b2722c42aaecb875b86de30d9ab619d</act:parent>
+  <act:parent type="new">5b2722c42aaecb875b86de30d9ab619d</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>4900 Sonstige Kosten Vermögensverwaltung</act:name>
@@ -8713,7 +8713,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>4900</act:code>
   <act:description>Sonstige Kosten Vermögensverwaltung</act:description>
-  <act:parent type="guid">5b2722c42aaecb875b86de30d9ab619d</act:parent>
+  <act:parent type="new">5b2722c42aaecb875b86de30d9ab619d</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>4901 Sonstige Kosten</act:name>
@@ -8726,7 +8726,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>4901</act:code>
   <act:description>Sonstige Kosten</act:description>
-  <act:parent type="guid">5b2722c42aaecb875b86de30d9ab619d</act:parent>
+  <act:parent type="new">5b2722c42aaecb875b86de30d9ab619d</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>4902 Verrechn./aufgeteilte Kosten</act:name>
@@ -8739,7 +8739,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>4902</act:code>
   <act:description>Verrechn./aufgeteilte Kosten</act:description>
-  <act:parent type="guid">5b2722c42aaecb875b86de30d9ab619d</act:parent>
+  <act:parent type="new">5b2722c42aaecb875b86de30d9ab619d</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>4904 Anteilige Umsatzsteuerzahlungen</act:name>
@@ -8752,7 +8752,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>4904</act:code>
   <act:description>Anteilige Umsatzsteuerzahlungen</act:description>
-  <act:parent type="guid">5b2722c42aaecb875b86de30d9ab619d</act:parent>
+  <act:parent type="new">5b2722c42aaecb875b86de30d9ab619d</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>4905 Aufzuteilende Vorsteuer Klasse 4</act:name>
@@ -8765,7 +8765,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>4905</act:code>
   <act:description>Aufzuteilende Vorsteuer Klasse 4</act:description>
-  <act:parent type="guid">5b2722c42aaecb875b86de30d9ab619d</act:parent>
+  <act:parent type="new">5b2722c42aaecb875b86de30d9ab619d</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>4906 Abziehbare Vorsteuer</act:name>
@@ -8778,7 +8778,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>4906</act:code>
   <act:description>Abziehbare Vorsteuer</act:description>
-  <act:parent type="guid">5b2722c42aaecb875b86de30d9ab619d</act:parent>
+  <act:parent type="new">5b2722c42aaecb875b86de30d9ab619d</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>4907 Nicht abziehbare Vorsteuer</act:name>
@@ -8791,7 +8791,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>4907</act:code>
   <act:description>Nicht abziehbare Vorsteuer</act:description>
-  <act:parent type="guid">5b2722c42aaecb875b86de30d9ab619d</act:parent>
+  <act:parent type="new">5b2722c42aaecb875b86de30d9ab619d</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>5 Erfolgskonten für ertragssteuerfreie Zweckbetriebe Sport</act:name>
@@ -8809,7 +8809,7 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">e24772da4864456b196be5a6301c6756</act:parent>
+  <act:parent type="new">e24772da4864456b196be5a6301c6756</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1 ZWECKBETRIEBE SPORT</act:name>
@@ -8827,7 +8827,7 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">f31a353a5e92c93c105c1ca62aa7f94b</act:parent>
+  <act:parent type="new">f31a353a5e92c93c105c1ca62aa7f94b</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>ZWECKBETRIEBE SPORT 1 (UST-PFLICHTIG)</act:name>
@@ -8845,7 +8845,7 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">33a4a983777ff078b427fe592848376c</act:parent>
+  <act:parent type="new">33a4a983777ff078b427fe592848376c</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1 EINNAHMEN/ERTRÄGE</act:name>
@@ -8863,7 +8863,7 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">1aa2a9c0e8e8ec5b0525153c95c3cd36</act:parent>
+  <act:parent type="new">1aa2a9c0e8e8ec5b0525153c95c3cd36</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>5000 Eintrittsgelder Sport 1</act:name>
@@ -8876,7 +8876,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>5000</act:code>
   <act:description>Eintrittsgelder Sport 1</act:description>
-  <act:parent type="guid">0f2ef1e2e3ed486e7a772de3cc43c600</act:parent>
+  <act:parent type="new">0f2ef1e2e3ed486e7a772de3cc43c600</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>5005 Eintrittsgelder aus Wettkämpfen 7 % USt</act:name>
@@ -8889,7 +8889,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>5005</act:code>
   <act:description>Eintrittsgelder aus Wettkämpfen 7 % USt</act:description>
-  <act:parent type="guid">0f2ef1e2e3ed486e7a772de3cc43c600</act:parent>
+  <act:parent type="new">0f2ef1e2e3ed486e7a772de3cc43c600</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>5010 Eintrittsgelder aus Fußballspielen 7 % USt</act:name>
@@ -8902,7 +8902,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>5010</act:code>
   <act:description>Eintrittsgelder aus Fußballspielen 7 % USt</act:description>
-  <act:parent type="guid">0f2ef1e2e3ed486e7a772de3cc43c600</act:parent>
+  <act:parent type="new">0f2ef1e2e3ed486e7a772de3cc43c600</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>5015 Eintrittsgelder aus Sportturnen 7 % USt</act:name>
@@ -8915,7 +8915,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>5015</act:code>
   <act:description>Eintrittsgelder aus Sportturnen 7 % USt</act:description>
-  <act:parent type="guid">0f2ef1e2e3ed486e7a772de3cc43c600</act:parent>
+  <act:parent type="new">0f2ef1e2e3ed486e7a772de3cc43c600</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>5020 Eintrittsgelder aus sonstigen sportlichen Veranstaltungen 7 % USt</act:name>
@@ -8928,7 +8928,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>5020</act:code>
   <act:description>Eintrittsgelder aus sonstigen sportlichen Veranstaltungen 7 % USt</act:description>
-  <act:parent type="guid">0f2ef1e2e3ed486e7a772de3cc43c600</act:parent>
+  <act:parent type="new">0f2ef1e2e3ed486e7a772de3cc43c600</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>5021 Eintrittsgelder aus Sport 1 (7 % USt)</act:name>
@@ -8941,7 +8941,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>5021</act:code>
   <act:description>Eintrittsgelder aus Sport 1 (7 % USt)</act:description>
-  <act:parent type="guid">0f2ef1e2e3ed486e7a772de3cc43c600</act:parent>
+  <act:parent type="new">0f2ef1e2e3ed486e7a772de3cc43c600</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>5022 Eintrittsgelder aus Sport 2 (7 % USt)</act:name>
@@ -8954,7 +8954,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>5022</act:code>
   <act:description>Eintrittsgelder aus Sport 2 (7 % USt)</act:description>
-  <act:parent type="guid">0f2ef1e2e3ed486e7a772de3cc43c600</act:parent>
+  <act:parent type="new">0f2ef1e2e3ed486e7a772de3cc43c600</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>5023 Eintrittsgelder aus Sport 3 (7 % USt)</act:name>
@@ -8967,7 +8967,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>5023</act:code>
   <act:description>Eintrittsgelder aus Sport 3 (7 % USt)</act:description>
-  <act:parent type="guid">0f2ef1e2e3ed486e7a772de3cc43c600</act:parent>
+  <act:parent type="new">0f2ef1e2e3ed486e7a772de3cc43c600</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>5050 Einnahmen aus Sportreisen</act:name>
@@ -8980,7 +8980,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>5050</act:code>
   <act:description>Einnahmen aus Sportreisen</act:description>
-  <act:parent type="guid">0f2ef1e2e3ed486e7a772de3cc43c600</act:parent>
+  <act:parent type="new">0f2ef1e2e3ed486e7a772de3cc43c600</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>5055 Einnahmen nicht steuerbar nach UStG</act:name>
@@ -8993,7 +8993,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>5055</act:code>
   <act:description>Einnahmen nicht steuerbar nach UStG</act:description>
-  <act:parent type="guid">0f2ef1e2e3ed486e7a772de3cc43c600</act:parent>
+  <act:parent type="new">0f2ef1e2e3ed486e7a772de3cc43c600</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>5060 Einnahmen 0 % USt</act:name>
@@ -9006,7 +9006,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>5060</act:code>
   <act:description>Einnahmen 0 % USt</act:description>
-  <act:parent type="guid">0f2ef1e2e3ed486e7a772de3cc43c600</act:parent>
+  <act:parent type="new">0f2ef1e2e3ed486e7a772de3cc43c600</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>5065 Einnahmen 7 % USt</act:name>
@@ -9019,7 +9019,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>5065</act:code>
   <act:description>Einnahmen 7 % USt</act:description>
-  <act:parent type="guid">0f2ef1e2e3ed486e7a772de3cc43c600</act:parent>
+  <act:parent type="new">0f2ef1e2e3ed486e7a772de3cc43c600</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>5070 Einnahmen aus sonstigen sportlichen Veranstaltungen</act:name>
@@ -9032,7 +9032,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>5070</act:code>
   <act:description>Einnahmen aus sonstigen sportlichen Veranstaltungen</act:description>
-  <act:parent type="guid">0f2ef1e2e3ed486e7a772de3cc43c600</act:parent>
+  <act:parent type="new">0f2ef1e2e3ed486e7a772de3cc43c600</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>5075 Einnahmen aus Leistungen gegenüber Nichtmitgliedern 7 % USt</act:name>
@@ -9045,7 +9045,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>5075</act:code>
   <act:description>Einnahmen aus Leistungen gegenüber Nichtmitgliedern 7 % USt</act:description>
-  <act:parent type="guid">0f2ef1e2e3ed486e7a772de3cc43c600</act:parent>
+  <act:parent type="new">0f2ef1e2e3ed486e7a772de3cc43c600</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>5080 Erstattungen der Gastmannschaften</act:name>
@@ -9058,7 +9058,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>5080</act:code>
   <act:description>Erstattungen der Gastmannschaften</act:description>
-  <act:parent type="guid">0f2ef1e2e3ed486e7a772de3cc43c600</act:parent>
+  <act:parent type="new">0f2ef1e2e3ed486e7a772de3cc43c600</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>5085 Einnahmen aus Auswahlspielen 7 % USt</act:name>
@@ -9071,7 +9071,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>5085</act:code>
   <act:description>Einnahmen aus Auswahlspielen 7 % USt</act:description>
-  <act:parent type="guid">0f2ef1e2e3ed486e7a772de3cc43c600</act:parent>
+  <act:parent type="new">0f2ef1e2e3ed486e7a772de3cc43c600</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>5090 Einnahmen aus USt-pflichtigen Sportkursen/-lehrgängen ohne bezahlte Sportler</act:name>
@@ -9084,7 +9084,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>5090</act:code>
   <act:description>Einnahmen aus USt-pflichtigen Sportkursen/-lehrgängen ohne bezahlte Sportler</act:description>
-  <act:parent type="guid">0f2ef1e2e3ed486e7a772de3cc43c600</act:parent>
+  <act:parent type="new">0f2ef1e2e3ed486e7a772de3cc43c600</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>5100 Einnahmen aus Leistungen gegenüber Mitgliedern</act:name>
@@ -9097,7 +9097,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>5100</act:code>
   <act:description>Einnahmen aus Leistungen gegenüber Mitgliedern</act:description>
-  <act:parent type="guid">0f2ef1e2e3ed486e7a772de3cc43c600</act:parent>
+  <act:parent type="new">0f2ef1e2e3ed486e7a772de3cc43c600</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>5105 Platzgebühren 7 % USt</act:name>
@@ -9110,7 +9110,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>5105</act:code>
   <act:description>Platzgebühren 7 % USt</act:description>
-  <act:parent type="guid">0f2ef1e2e3ed486e7a772de3cc43c600</act:parent>
+  <act:parent type="new">0f2ef1e2e3ed486e7a772de3cc43c600</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>5110 Hallengebühren 7 % USt</act:name>
@@ -9123,7 +9123,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>5110</act:code>
   <act:description>Hallengebühren 7 % USt</act:description>
-  <act:parent type="guid">0f2ef1e2e3ed486e7a772de3cc43c600</act:parent>
+  <act:parent type="new">0f2ef1e2e3ed486e7a772de3cc43c600</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>5115 Chartergebühren 7 % USt</act:name>
@@ -9136,7 +9136,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>5115</act:code>
   <act:description>Chartergebühren 7 % USt</act:description>
-  <act:parent type="guid">0f2ef1e2e3ed486e7a772de3cc43c600</act:parent>
+  <act:parent type="new">0f2ef1e2e3ed486e7a772de3cc43c600</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>5120 Unechte Mitgliedsbeiträge</act:name>
@@ -9149,7 +9149,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>5120</act:code>
   <act:description>Unechte Mitgliedsbeiträge</act:description>
-  <act:parent type="guid">0f2ef1e2e3ed486e7a772de3cc43c600</act:parent>
+  <act:parent type="new">0f2ef1e2e3ed486e7a772de3cc43c600</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>5200 Einnahmen aus steuerbaren Zuschüssen für Zweckbetrieb Sport</act:name>
@@ -9162,7 +9162,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>5200</act:code>
   <act:description>Einnahmen aus steuerbaren Zuschüssen für Zweckbetrieb Sport</act:description>
-  <act:parent type="guid">0f2ef1e2e3ed486e7a772de3cc43c600</act:parent>
+  <act:parent type="new">0f2ef1e2e3ed486e7a772de3cc43c600</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>5205 Zuschüsse von Verbänden und Organisationen</act:name>
@@ -9175,7 +9175,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>5205</act:code>
   <act:description>Zuschüsse von Verbänden und Organisationen</act:description>
-  <act:parent type="guid">0f2ef1e2e3ed486e7a772de3cc43c600</act:parent>
+  <act:parent type="new">0f2ef1e2e3ed486e7a772de3cc43c600</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>5210 Ausbildungszuschüsse von Verbänden und Organisationen</act:name>
@@ -9188,7 +9188,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>5210</act:code>
   <act:description>Ausbildungszuschüsse von Verbänden und Organisationen</act:description>
-  <act:parent type="guid">0f2ef1e2e3ed486e7a772de3cc43c600</act:parent>
+  <act:parent type="new">0f2ef1e2e3ed486e7a772de3cc43c600</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>5215 Zuschüsse von Behörden</act:name>
@@ -9201,7 +9201,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>5215</act:code>
   <act:description>Zuschüsse von Behörden</act:description>
-  <act:parent type="guid">0f2ef1e2e3ed486e7a772de3cc43c600</act:parent>
+  <act:parent type="new">0f2ef1e2e3ed486e7a772de3cc43c600</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>5220 Ausbildungszuschüsse von Behörden</act:name>
@@ -9214,7 +9214,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>5220</act:code>
   <act:description>Ausbildungszuschüsse von Behörden</act:description>
-  <act:parent type="guid">0f2ef1e2e3ed486e7a772de3cc43c600</act:parent>
+  <act:parent type="new">0f2ef1e2e3ed486e7a772de3cc43c600</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>5225 Sonstige Zuschüsse</act:name>
@@ -9227,7 +9227,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>5225</act:code>
   <act:description>Sonstige Zuschüsse</act:description>
-  <act:parent type="guid">0f2ef1e2e3ed486e7a772de3cc43c600</act:parent>
+  <act:parent type="new">0f2ef1e2e3ed486e7a772de3cc43c600</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>5250 Sonstige Einnahmen Zweckbetrieb Sport</act:name>
@@ -9240,7 +9240,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>5250</act:code>
   <act:description>Sonstige Einnahmen Zweckbetrieb Sport</act:description>
-  <act:parent type="guid">0f2ef1e2e3ed486e7a772de3cc43c600</act:parent>
+  <act:parent type="new">0f2ef1e2e3ed486e7a772de3cc43c600</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>5255 Anteilige verrechnete Einnahmen/Umlagen</act:name>
@@ -9253,7 +9253,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>5255</act:code>
   <act:description>Anteilige verrechnete Einnahmen/Umlagen</act:description>
-  <act:parent type="guid">0f2ef1e2e3ed486e7a772de3cc43c600</act:parent>
+  <act:parent type="new">0f2ef1e2e3ed486e7a772de3cc43c600</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>5260 Einnahmen aus Ablöse/Freigabe unbezahlter Sportler 7 % USt</act:name>
@@ -9266,7 +9266,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>5260</act:code>
   <act:description>Einnahmen aus Ablöse/Freigabe unbezahlter Sportler 7 % USt</act:description>
-  <act:parent type="guid">0f2ef1e2e3ed486e7a772de3cc43c600</act:parent>
+  <act:parent type="new">0f2ef1e2e3ed486e7a772de3cc43c600</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>5265 Ablösesummen über 2.556 Euro 7 % USt</act:name>
@@ -9279,7 +9279,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>5265</act:code>
   <act:description>Ablösesummen über 2.556 Euro 7 % USt</act:description>
-  <act:parent type="guid">0f2ef1e2e3ed486e7a772de3cc43c600</act:parent>
+  <act:parent type="new">0f2ef1e2e3ed486e7a772de3cc43c600</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>5270 Verkaufserlöse Anlagevermögen Zweckbetrieb 7 % USt</act:name>
@@ -9292,7 +9292,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>5270</act:code>
   <act:description>Verkaufserlöse Anlagevermögen Zweckbetrieb 7 % USt</act:description>
-  <act:parent type="guid">0f2ef1e2e3ed486e7a772de3cc43c600</act:parent>
+  <act:parent type="new">0f2ef1e2e3ed486e7a772de3cc43c600</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>5273 Erträge aus der Auflösung von Sonderposten mit Rücklageanteil</act:name>
@@ -9305,7 +9305,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>5273</act:code>
   <act:description>Erträge aus der Auflösung von Sonderposten mit Rücklageanteil</act:description>
-  <act:parent type="guid">0f2ef1e2e3ed486e7a772de3cc43c600</act:parent>
+  <act:parent type="new">0f2ef1e2e3ed486e7a772de3cc43c600</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>5275 Einnahmen aus Nebenleistungen</act:name>
@@ -9318,7 +9318,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>5275</act:code>
   <act:description>Einnahmen aus Nebenleistungen</act:description>
-  <act:parent type="guid">0f2ef1e2e3ed486e7a772de3cc43c600</act:parent>
+  <act:parent type="new">0f2ef1e2e3ed486e7a772de3cc43c600</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>5279 Zuschreibungen</act:name>
@@ -9331,7 +9331,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>5279</act:code>
   <act:description>Zuschreibungen</act:description>
-  <act:parent type="guid">0f2ef1e2e3ed486e7a772de3cc43c600</act:parent>
+  <act:parent type="new">0f2ef1e2e3ed486e7a772de3cc43c600</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>5  ERGEBNISUMBUCHUNG NACH 8980 </act:name>
@@ -9349,7 +9349,7 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">0f2ef1e2e3ed486e7a772de3cc43c600</act:parent>
+  <act:parent type="new">0f2ef1e2e3ed486e7a772de3cc43c600</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>5990 Umgebuchte Einnahmen B 5000 (Gegenkonto 8980) </act:name>
@@ -9362,7 +9362,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>5990</act:code>
   <act:description>Umgebuchte Einnahmen B 5000 (Gegenkonto 8980) </act:description>
-  <act:parent type="guid">d7478d34bcc385fa53e95f1a622e09e9</act:parent>
+  <act:parent type="new">d7478d34bcc385fa53e95f1a622e09e9</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>5992 Umgebuchte Ausgaben B 5000 (Gegenkonto 8990)</act:name>
@@ -9375,7 +9375,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>5992</act:code>
   <act:description>Umgebuchte Ausgaben B 5000 (Gegenkonto 8990)</act:description>
-  <act:parent type="guid">d7478d34bcc385fa53e95f1a622e09e9</act:parent>
+  <act:parent type="new">d7478d34bcc385fa53e95f1a622e09e9</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>6  SONSTIGE ZWECKBETRIEBE</act:name>
@@ -9393,7 +9393,7 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">0f2ef1e2e3ed486e7a772de3cc43c600</act:parent>
+  <act:parent type="new">0f2ef1e2e3ed486e7a772de3cc43c600</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>7  SONSTIGE ZWECKBETRIEBE 1 (UST-PFLICHTIG)</act:name>
@@ -9411,7 +9411,7 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">0f2ef1e2e3ed486e7a772de3cc43c600</act:parent>
+  <act:parent type="new">0f2ef1e2e3ed486e7a772de3cc43c600</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8  EINNAHMEN/ERTRÄGE</act:name>
@@ -9429,7 +9429,7 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">0f2ef1e2e3ed486e7a772de3cc43c600</act:parent>
+  <act:parent type="new">0f2ef1e2e3ed486e7a772de3cc43c600</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>2 AUSGABEN/AUFWENDUNGEN</act:name>
@@ -9447,7 +9447,7 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">1aa2a9c0e8e8ec5b0525153c95c3cd36</act:parent>
+  <act:parent type="new">1aa2a9c0e8e8ec5b0525153c95c3cd36</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>5280 Aufwendungen für Roh-, Hilfs- und Betriebsstoffe und für bezogene Waren</act:name>
@@ -9460,7 +9460,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>5280</act:code>
   <act:description>Aufwendungen für Roh-, Hilfs- und Betriebsstoffe und für bezogene Waren</act:description>
-  <act:parent type="guid">b83fd09b546ffe759da623133f6735f5</act:parent>
+  <act:parent type="new">b83fd09b546ffe759da623133f6735f5</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>5290 Aufwendungen für bezogene Leistungen</act:name>
@@ -9473,7 +9473,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>5290</act:code>
   <act:description>Aufwendungen für bezogene Leistungen</act:description>
-  <act:parent type="guid">b83fd09b546ffe759da623133f6735f5</act:parent>
+  <act:parent type="new">b83fd09b546ffe759da623133f6735f5</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>5300 Löhne und Gehälter</act:name>
@@ -9486,7 +9486,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>5300</act:code>
   <act:description>Löhne und Gehälter</act:description>
-  <act:parent type="guid">b83fd09b546ffe759da623133f6735f5</act:parent>
+  <act:parent type="new">b83fd09b546ffe759da623133f6735f5</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>5305 Personalkosten Trainer/Übungsleiter</act:name>
@@ -9499,7 +9499,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>5305</act:code>
   <act:description>Personalkosten Trainer/Übungsleiter</act:description>
-  <act:parent type="guid">b83fd09b546ffe759da623133f6735f5</act:parent>
+  <act:parent type="new">b83fd09b546ffe759da623133f6735f5</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>5310 Aufwandsentschädigung i. S. v. § 3 Nr. 26 EStG</act:name>
@@ -9512,7 +9512,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>5310</act:code>
   <act:description>Aufwandsentschädigung i. S. v. § 3 Nr. 26 EStG</act:description>
-  <act:parent type="guid">b83fd09b546ffe759da623133f6735f5</act:parent>
+  <act:parent type="new">b83fd09b546ffe759da623133f6735f5</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>5315 Aufwandsentschädigung pauschal an aktive Vereinsmitglieder</act:name>
@@ -9525,7 +9525,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>5315</act:code>
   <act:description>Aufwandsentschädigung pauschal an aktive Vereinsmitglieder</act:description>
-  <act:parent type="guid">b83fd09b546ffe759da623133f6735f5</act:parent>
+  <act:parent type="new">b83fd09b546ffe759da623133f6735f5</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>5320 Aushilfslöhne</act:name>
@@ -9538,7 +9538,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>5320</act:code>
   <act:description>Aushilfslöhne</act:description>
-  <act:parent type="guid">b83fd09b546ffe759da623133f6735f5</act:parent>
+  <act:parent type="new">b83fd09b546ffe759da623133f6735f5</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>5350 Soziale Abgaben allgemein</act:name>
@@ -9551,7 +9551,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>5350</act:code>
   <act:description>Soziale Abgaben allgemein</act:description>
-  <act:parent type="guid">b83fd09b546ffe759da623133f6735f5</act:parent>
+  <act:parent type="new">b83fd09b546ffe759da623133f6735f5</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>5355 Abgeführte Lohnsteuer</act:name>
@@ -9564,7 +9564,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>5355</act:code>
   <act:description>Abgeführte Lohnsteuer</act:description>
-  <act:parent type="guid">b83fd09b546ffe759da623133f6735f5</act:parent>
+  <act:parent type="new">b83fd09b546ffe759da623133f6735f5</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>5360 Freiwillige soziale Aufwendungen</act:name>
@@ -9577,7 +9577,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>5360</act:code>
   <act:description>Freiwillige soziale Aufwendungen</act:description>
-  <act:parent type="guid">b83fd09b546ffe759da623133f6735f5</act:parent>
+  <act:parent type="new">b83fd09b546ffe759da623133f6735f5</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>5400 Abgaben für AltersversorgungAbschreibungen</act:name>
@@ -9590,7 +9590,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>5400</act:code>
   <act:description>Abgaben für AltersversorgungAbschreibungen</act:description>
-  <act:parent type="guid">b83fd09b546ffe759da623133f6735f5</act:parent>
+  <act:parent type="new">b83fd09b546ffe759da623133f6735f5</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>5450 Abschreibungen Anlagevermögen Teilbereich 5001</act:name>
@@ -9603,7 +9603,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>5450</act:code>
   <act:description>Abschreibungen Anlagevermögen Teilbereich 5001</act:description>
-  <act:parent type="guid">b83fd09b546ffe759da623133f6735f5</act:parent>
+  <act:parent type="new">b83fd09b546ffe759da623133f6735f5</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>5455 Abschreibungen GWG</act:name>
@@ -9616,7 +9616,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>5455</act:code>
   <act:description>Abschreibungen GWG</act:description>
-  <act:parent type="guid">b83fd09b546ffe759da623133f6735f5</act:parent>
+  <act:parent type="new">b83fd09b546ffe759da623133f6735f5</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>5456 Abschreibungen auf den Sammelposten geringwertige Wirtschaftsgüter</act:name>
@@ -9629,7 +9629,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>5456</act:code>
   <act:description>Abschreibungen auf den Sammelposten geringwertige Wirtschaftsgüter</act:description>
-  <act:parent type="guid">b83fd09b546ffe759da623133f6735f5</act:parent>
+  <act:parent type="new">b83fd09b546ffe759da623133f6735f5</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>5465 Kalkulatorische Abschreibungen</act:name>
@@ -9642,7 +9642,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>5465</act:code>
   <act:description>Kalkulatorische Abschreibungen</act:description>
-  <act:parent type="guid">b83fd09b546ffe759da623133f6735f5</act:parent>
+  <act:parent type="new">b83fd09b546ffe759da623133f6735f5</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>5470 Abschreibungen auf Sportler-Ablösezahlungen</act:name>
@@ -9655,7 +9655,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>5470</act:code>
   <act:description>Abschreibungen auf Sportler-Ablösezahlungen</act:description>
-  <act:parent type="guid">b83fd09b546ffe759da623133f6735f5</act:parent>
+  <act:parent type="new">b83fd09b546ffe759da623133f6735f5</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>5490 Abschreibungen auf Umlaufvermögen, unüblich hoch</act:name>
@@ -9668,7 +9668,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>5490</act:code>
   <act:description>Abschreibungen auf Umlaufvermögen, unüblich hoch</act:description>
-  <act:parent type="guid">b83fd09b546ffe759da623133f6735f5</act:parent>
+  <act:parent type="new">b83fd09b546ffe759da623133f6735f5</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>5500 Reisekosten für aktive Vereinsmitglieder</act:name>
@@ -9681,7 +9681,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>5500</act:code>
   <act:description>Reisekosten für aktive Vereinsmitglieder</act:description>
-  <act:parent type="guid">b83fd09b546ffe759da623133f6735f5</act:parent>
+  <act:parent type="new">b83fd09b546ffe759da623133f6735f5</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>5503 Reisekosten Arbeitnehmer Verpflegungsmehraufwand</act:name>
@@ -9694,7 +9694,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>5503</act:code>
   <act:description>Reisekosten Arbeitnehmer Verpflegungsmehraufwand</act:description>
-  <act:parent type="guid">b83fd09b546ffe759da623133f6735f5</act:parent>
+  <act:parent type="new">b83fd09b546ffe759da623133f6735f5</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>5506 Reisekosten Arbeitnehmer</act:name>
@@ -9707,7 +9707,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>5506</act:code>
   <act:description>Reisekosten Arbeitnehmer</act:description>
-  <act:parent type="guid">b83fd09b546ffe759da623133f6735f5</act:parent>
+  <act:parent type="new">b83fd09b546ffe759da623133f6735f5</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>5509 Km-Geld-Erstattung</act:name>
@@ -9720,7 +9720,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>5509</act:code>
   <act:description>Km-Geld-Erstattung</act:description>
-  <act:parent type="guid">b83fd09b546ffe759da623133f6735f5</act:parent>
+  <act:parent type="new">b83fd09b546ffe759da623133f6735f5</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>5512 Spesenersatz an aktive Sportler mit Kostennachweis</act:name>
@@ -9733,7 +9733,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>5512</act:code>
   <act:description>Spesenersatz an aktive Sportler mit Kostennachweis</act:description>
-  <act:parent type="guid">b83fd09b546ffe759da623133f6735f5</act:parent>
+  <act:parent type="new">b83fd09b546ffe759da623133f6735f5</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>5515 Spesenersatz an aktive Nichtmitglieder mit Kostennachweis</act:name>
@@ -9746,7 +9746,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>5515</act:code>
   <act:description>Spesenersatz an aktive Nichtmitglieder mit Kostennachweis</act:description>
-  <act:parent type="guid">b83fd09b546ffe759da623133f6735f5</act:parent>
+  <act:parent type="new">b83fd09b546ffe759da623133f6735f5</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>5518 Sonstige veranstaltungsabhängige Kosten</act:name>
@@ -9759,7 +9759,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>5518</act:code>
   <act:description>Sonstige veranstaltungsabhängige Kosten</act:description>
-  <act:parent type="guid">b83fd09b546ffe759da623133f6735f5</act:parent>
+  <act:parent type="new">b83fd09b546ffe759da623133f6735f5</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>5521 Entschädigungen an Nichtaktive</act:name>
@@ -9772,7 +9772,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>5521</act:code>
   <act:description>Entschädigungen an Nichtaktive</act:description>
-  <act:parent type="guid">b83fd09b546ffe759da623133f6735f5</act:parent>
+  <act:parent type="new">b83fd09b546ffe759da623133f6735f5</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>5524 Reisekosten Arbeitnehmer Verpflegungsmehraufwand</act:name>
@@ -9785,7 +9785,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>5524</act:code>
   <act:description>Reisekosten Arbeitnehmer Verpflegungsmehraufwand</act:description>
-  <act:parent type="guid">b83fd09b546ffe759da623133f6735f5</act:parent>
+  <act:parent type="new">b83fd09b546ffe759da623133f6735f5</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>5527 Reisekosten Arbeitnehmer</act:name>
@@ -9798,7 +9798,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>5527</act:code>
   <act:description>Reisekosten Arbeitnehmer</act:description>
-  <act:parent type="guid">b83fd09b546ffe759da623133f6735f5</act:parent>
+  <act:parent type="new">b83fd09b546ffe759da623133f6735f5</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>5530 Km-Geld-Erstattung</act:name>
@@ -9811,7 +9811,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>5530</act:code>
   <act:description>Km-Geld-Erstattung</act:description>
-  <act:parent type="guid">b83fd09b546ffe759da623133f6735f5</act:parent>
+  <act:parent type="new">b83fd09b546ffe759da623133f6735f5</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>5533 Reisekostenerstattung an Nicht-Arbeitnehmer</act:name>
@@ -9824,7 +9824,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>5533</act:code>
   <act:description>Reisekostenerstattung an Nicht-Arbeitnehmer</act:description>
-  <act:parent type="guid">b83fd09b546ffe759da623133f6735f5</act:parent>
+  <act:parent type="new">b83fd09b546ffe759da623133f6735f5</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>5536 Transportkosten</act:name>
@@ -9837,7 +9837,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>5536</act:code>
   <act:description>Transportkosten</act:description>
-  <act:parent type="guid">b83fd09b546ffe759da623133f6735f5</act:parent>
+  <act:parent type="new">b83fd09b546ffe759da623133f6735f5</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>5539 Kostenerstattung der Gastmannschaften</act:name>
@@ -9850,7 +9850,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>5539</act:code>
   <act:description>Kostenerstattung der Gastmannschaften</act:description>
-  <act:parent type="guid">b83fd09b546ffe759da623133f6735f5</act:parent>
+  <act:parent type="new">b83fd09b546ffe759da623133f6735f5</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>5542 Abgaben</act:name>
@@ -9863,7 +9863,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>5542</act:code>
   <act:description>Abgaben</act:description>
-  <act:parent type="guid">b83fd09b546ffe759da623133f6735f5</act:parent>
+  <act:parent type="new">b83fd09b546ffe759da623133f6735f5</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>5545 Sonstige Kosten der Veranstaltung</act:name>
@@ -9876,7 +9876,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>5545</act:code>
   <act:description>Sonstige Kosten der Veranstaltung</act:description>
-  <act:parent type="guid">b83fd09b546ffe759da623133f6735f5</act:parent>
+  <act:parent type="new">b83fd09b546ffe759da623133f6735f5</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>5550 Kosten der Sportanlagen</act:name>
@@ -9889,7 +9889,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>5550</act:code>
   <act:description>Kosten der Sportanlagen</act:description>
-  <act:parent type="guid">b83fd09b546ffe759da623133f6735f5</act:parent>
+  <act:parent type="new">b83fd09b546ffe759da623133f6735f5</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>5555 Miete, Pacht</act:name>
@@ -9902,7 +9902,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>5555</act:code>
   <act:description>Miete, Pacht</act:description>
-  <act:parent type="guid">b83fd09b546ffe759da623133f6735f5</act:parent>
+  <act:parent type="new">b83fd09b546ffe759da623133f6735f5</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>5560 Strom</act:name>
@@ -9915,7 +9915,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>5560</act:code>
   <act:description>Strom</act:description>
-  <act:parent type="guid">b83fd09b546ffe759da623133f6735f5</act:parent>
+  <act:parent type="new">b83fd09b546ffe759da623133f6735f5</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>5561 Wasser</act:name>
@@ -9928,7 +9928,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>5561</act:code>
   <act:description>Wasser</act:description>
-  <act:parent type="guid">b83fd09b546ffe759da623133f6735f5</act:parent>
+  <act:parent type="new">b83fd09b546ffe759da623133f6735f5</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>5562 Gas, Heizung</act:name>
@@ -9941,7 +9941,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>5562</act:code>
   <act:description>Gas, Heizung</act:description>
-  <act:parent type="guid">b83fd09b546ffe759da623133f6735f5</act:parent>
+  <act:parent type="new">b83fd09b546ffe759da623133f6735f5</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>5565 Reparaturen</act:name>
@@ -9954,7 +9954,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>5565</act:code>
   <act:description>Reparaturen</act:description>
-  <act:parent type="guid">b83fd09b546ffe759da623133f6735f5</act:parent>
+  <act:parent type="new">b83fd09b546ffe759da623133f6735f5</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>5570 Allgemeine Kosten des Sportbetriebs</act:name>
@@ -9967,7 +9967,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>5570</act:code>
   <act:description>Allgemeine Kosten des Sportbetriebs</act:description>
-  <act:parent type="guid">b83fd09b546ffe759da623133f6735f5</act:parent>
+  <act:parent type="new">b83fd09b546ffe759da623133f6735f5</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>5575 Verwaltungskosten</act:name>
@@ -9980,7 +9980,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>5575</act:code>
   <act:description>Verwaltungskosten</act:description>
-  <act:parent type="guid">b83fd09b546ffe759da623133f6735f5</act:parent>
+  <act:parent type="new">b83fd09b546ffe759da623133f6735f5</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>5580 Reisekostenerstattungen</act:name>
@@ -9993,7 +9993,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>5580</act:code>
   <act:description>Reisekostenerstattungen</act:description>
-  <act:parent type="guid">b83fd09b546ffe759da623133f6735f5</act:parent>
+  <act:parent type="new">b83fd09b546ffe759da623133f6735f5</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>5585 Reisekosten Arbeitnehmer Verpflegungsmehraufwand</act:name>
@@ -10006,7 +10006,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>5585</act:code>
   <act:description>Reisekosten Arbeitnehmer Verpflegungsmehraufwand</act:description>
-  <act:parent type="guid">b83fd09b546ffe759da623133f6735f5</act:parent>
+  <act:parent type="new">b83fd09b546ffe759da623133f6735f5</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>5590 Reisekosten Arbeitnehmer</act:name>
@@ -10019,7 +10019,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>5590</act:code>
   <act:description>Reisekosten Arbeitnehmer</act:description>
-  <act:parent type="guid">b83fd09b546ffe759da623133f6735f5</act:parent>
+  <act:parent type="new">b83fd09b546ffe759da623133f6735f5</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>5595 Km-Geld-Erstattung</act:name>
@@ -10032,7 +10032,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>5595</act:code>
   <act:description>Km-Geld-Erstattung</act:description>
-  <act:parent type="guid">b83fd09b546ffe759da623133f6735f5</act:parent>
+  <act:parent type="new">b83fd09b546ffe759da623133f6735f5</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>5600 Versicherungen</act:name>
@@ -10045,7 +10045,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>5600</act:code>
   <act:description>Versicherungen</act:description>
-  <act:parent type="guid">b83fd09b546ffe759da623133f6735f5</act:parent>
+  <act:parent type="new">b83fd09b546ffe759da623133f6735f5</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>5605 Sportkleidung</act:name>
@@ -10058,7 +10058,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>5605</act:code>
   <act:description>Sportkleidung</act:description>
-  <act:parent type="guid">b83fd09b546ffe759da623133f6735f5</act:parent>
+  <act:parent type="new">b83fd09b546ffe759da623133f6735f5</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>5610 Ausbildungskostenersatz</act:name>
@@ -10071,7 +10071,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>5610</act:code>
   <act:description>Ausbildungskostenersatz</act:description>
-  <act:parent type="guid">b83fd09b546ffe759da623133f6735f5</act:parent>
+  <act:parent type="new">b83fd09b546ffe759da623133f6735f5</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>5620 Betriebskosten Fahrzeuge, Transportmittel</act:name>
@@ -10084,7 +10084,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>5620</act:code>
   <act:description>Betriebskosten Fahrzeuge, Transportmittel</act:description>
-  <act:parent type="guid">b83fd09b546ffe759da623133f6735f5</act:parent>
+  <act:parent type="new">b83fd09b546ffe759da623133f6735f5</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>5621 Kfz-Steuern</act:name>
@@ -10097,7 +10097,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>5621</act:code>
   <act:description>Kfz-Steuern</act:description>
-  <act:parent type="guid">b83fd09b546ffe759da623133f6735f5</act:parent>
+  <act:parent type="new">b83fd09b546ffe759da623133f6735f5</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>5622 Kfz-Versicherungen</act:name>
@@ -10110,7 +10110,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>5622</act:code>
   <act:description>Kfz-Versicherungen</act:description>
-  <act:parent type="guid">b83fd09b546ffe759da623133f6735f5</act:parent>
+  <act:parent type="new">b83fd09b546ffe759da623133f6735f5</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>5623 Laufende Kfz-Kosten</act:name>
@@ -10123,7 +10123,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>5623</act:code>
   <act:description>Laufende Kfz-Kosten</act:description>
-  <act:parent type="guid">b83fd09b546ffe759da623133f6735f5</act:parent>
+  <act:parent type="new">b83fd09b546ffe759da623133f6735f5</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>5624 Kfz-Reparaturen</act:name>
@@ -10136,7 +10136,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>5624</act:code>
   <act:description>Kfz-Reparaturen</act:description>
-  <act:parent type="guid">b83fd09b546ffe759da623133f6735f5</act:parent>
+  <act:parent type="new">b83fd09b546ffe759da623133f6735f5</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>5625 Sonstige Kfz-Kosten</act:name>
@@ -10149,7 +10149,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>5625</act:code>
   <act:description>Sonstige Kfz-Kosten</act:description>
-  <act:parent type="guid">b83fd09b546ffe759da623133f6735f5</act:parent>
+  <act:parent type="new">b83fd09b546ffe759da623133f6735f5</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>5630 Betriebskosten Ausstattung Sportgeräte</act:name>
@@ -10162,7 +10162,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>5630</act:code>
   <act:description>Betriebskosten Ausstattung Sportgeräte</act:description>
-  <act:parent type="guid">b83fd09b546ffe759da623133f6735f5</act:parent>
+  <act:parent type="new">b83fd09b546ffe759da623133f6735f5</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>5635 Betriebskosten Ausstattung Zweckbetrieb</act:name>
@@ -10175,7 +10175,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>5635</act:code>
   <act:description>Betriebskosten Ausstattung Zweckbetrieb</act:description>
-  <act:parent type="guid">b83fd09b546ffe759da623133f6735f5</act:parent>
+  <act:parent type="new">b83fd09b546ffe759da623133f6735f5</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>5640 Betriebskosten Sportgeräte</act:name>
@@ -10188,7 +10188,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>5640</act:code>
   <act:description>Betriebskosten Sportgeräte</act:description>
-  <act:parent type="guid">b83fd09b546ffe759da623133f6735f5</act:parent>
+  <act:parent type="new">b83fd09b546ffe759da623133f6735f5</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>5645 Reparaturen Sportgeräte</act:name>
@@ -10201,7 +10201,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>5645</act:code>
   <act:description>Reparaturen Sportgeräte</act:description>
-  <act:parent type="guid">b83fd09b546ffe759da623133f6735f5</act:parent>
+  <act:parent type="new">b83fd09b546ffe759da623133f6735f5</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>5650 Sonstige Kosten Zweckbetrieb Sport 1</act:name>
@@ -10214,7 +10214,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>5650</act:code>
   <act:description>Sonstige Kosten Zweckbetrieb Sport 1</act:description>
-  <act:parent type="guid">b83fd09b546ffe759da623133f6735f5</act:parent>
+  <act:parent type="new">b83fd09b546ffe759da623133f6735f5</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>5670 Verrechnete/aufgeteilte Kosten</act:name>
@@ -10227,7 +10227,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>5670</act:code>
   <act:description>Verrechnete/aufgeteilte Kosten</act:description>
-  <act:parent type="guid">b83fd09b546ffe759da623133f6735f5</act:parent>
+  <act:parent type="new">b83fd09b546ffe759da623133f6735f5</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>5672 Einstellungen in Sonderposten mit Rücklageanteil</act:name>
@@ -10240,7 +10240,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>5672</act:code>
   <act:description>Einstellungen in Sonderposten mit Rücklageanteil</act:description>
-  <act:parent type="guid">b83fd09b546ffe759da623133f6735f5</act:parent>
+  <act:parent type="new">b83fd09b546ffe759da623133f6735f5</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>5673 Anlagenabgänge Restbuchwerte</act:name>
@@ -10253,7 +10253,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>5673</act:code>
   <act:description>Anlagenabgänge Restbuchwerte</act:description>
-  <act:parent type="guid">b83fd09b546ffe759da623133f6735f5</act:parent>
+  <act:parent type="new">b83fd09b546ffe759da623133f6735f5</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>5674 Steuerberatungskosten</act:name>
@@ -10266,7 +10266,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>5674</act:code>
   <act:description>Steuerberatungskosten</act:description>
-  <act:parent type="guid">b83fd09b546ffe759da623133f6735f5</act:parent>
+  <act:parent type="new">b83fd09b546ffe759da623133f6735f5</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>5675 Anteilige Umsatzsteuerzahlungen</act:name>
@@ -10279,7 +10279,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>5675</act:code>
   <act:description>Anteilige Umsatzsteuerzahlungen</act:description>
-  <act:parent type="guid">b83fd09b546ffe759da623133f6735f5</act:parent>
+  <act:parent type="new">b83fd09b546ffe759da623133f6735f5</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>5680 Aufzuteilende Vorsteuer Teilber. 5001</act:name>
@@ -10292,7 +10292,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>5680</act:code>
   <act:description>Aufzuteilende Vorsteuer Teilber. 5001</act:description>
-  <act:parent type="guid">b83fd09b546ffe759da623133f6735f5</act:parent>
+  <act:parent type="new">b83fd09b546ffe759da623133f6735f5</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>5685 Abziehbare Vorsteuer</act:name>
@@ -10305,7 +10305,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>5685</act:code>
   <act:description>Abziehbare Vorsteuer</act:description>
-  <act:parent type="guid">b83fd09b546ffe759da623133f6735f5</act:parent>
+  <act:parent type="new">b83fd09b546ffe759da623133f6735f5</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>5690 Nicht abziehbare Vorsteuer</act:name>
@@ -10318,7 +10318,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>5690</act:code>
   <act:description>Nicht abziehbare Vorsteuer</act:description>
-  <act:parent type="guid">b83fd09b546ffe759da623133f6735f5</act:parent>
+  <act:parent type="new">b83fd09b546ffe759da623133f6735f5</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>5695 Aufzuteilende Posten Teilbereich 5001</act:name>
@@ -10331,7 +10331,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>5695</act:code>
   <act:description>Aufzuteilende Posten Teilbereich 5001</act:description>
-  <act:parent type="guid">b83fd09b546ffe759da623133f6735f5</act:parent>
+  <act:parent type="new">b83fd09b546ffe759da623133f6735f5</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>ZWECKBETRIEBE SPORT 2 (UST-FREI)</act:name>
@@ -10349,7 +10349,7 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">33a4a983777ff078b427fe592848376c</act:parent>
+  <act:parent type="new">33a4a983777ff078b427fe592848376c</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1 EINNAHMEN/ERTRÄGE</act:name>
@@ -10367,7 +10367,7 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">d309ccd7e226baa7d7c0b06250f745d5</act:parent>
+  <act:parent type="new">d309ccd7e226baa7d7c0b06250f745d5</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>5700 Erlöse Sport 2 zu 0 % i. S. v. § 4 Nr. 22a UStG</act:name>
@@ -10380,7 +10380,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>5700</act:code>
   <act:description>Erlöse Sport 2 zu 0 % i. S. v. § 4 Nr. 22a UStG</act:description>
-  <act:parent type="guid">34e1bcf96b4568e2e5c403c22401f020</act:parent>
+  <act:parent type="new">34e1bcf96b4568e2e5c403c22401f020</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>5702 Einnahmen aus Vorträgen/Sport 0 % USt</act:name>
@@ -10393,7 +10393,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>5702</act:code>
   <act:description>Einnahmen aus Vorträgen/Sport 0 % USt</act:description>
-  <act:parent type="guid">34e1bcf96b4568e2e5c403c22401f020</act:parent>
+  <act:parent type="new">34e1bcf96b4568e2e5c403c22401f020</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>5704 Einnahmen aus Kursen/Sport 0 % USt</act:name>
@@ -10406,7 +10406,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>5704</act:code>
   <act:description>Einnahmen aus Kursen/Sport 0 % USt</act:description>
-  <act:parent type="guid">34e1bcf96b4568e2e5c403c22401f020</act:parent>
+  <act:parent type="new">34e1bcf96b4568e2e5c403c22401f020</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>5706 Einnahmen aus sonstigen Veranstaltungen 0 % USt</act:name>
@@ -10419,7 +10419,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>5706</act:code>
   <act:description>Einnahmen aus sonstigen Veranstaltungen 0 % USt</act:description>
-  <act:parent type="guid">34e1bcf96b4568e2e5c403c22401f020</act:parent>
+  <act:parent type="new">34e1bcf96b4568e2e5c403c22401f020</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>5720 Sport-Erlöse 0 % i. S. v. § 4 Nr. 22b UStG</act:name>
@@ -10432,7 +10432,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>5720</act:code>
   <act:description>Sport-Erlöse 0 % i. S. v. § 4 Nr. 22b UStG</act:description>
-  <act:parent type="guid">34e1bcf96b4568e2e5c403c22401f020</act:parent>
+  <act:parent type="new">34e1bcf96b4568e2e5c403c22401f020</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>5722 Teilnehmergebühren 0 % USt</act:name>
@@ -10445,7 +10445,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>5722</act:code>
   <act:description>Teilnehmergebühren 0 % USt</act:description>
-  <act:parent type="guid">34e1bcf96b4568e2e5c403c22401f020</act:parent>
+  <act:parent type="new">34e1bcf96b4568e2e5c403c22401f020</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>5724 Startgelder 0 % USt</act:name>
@@ -10458,7 +10458,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>5724</act:code>
   <act:description>Startgelder 0 % USt</act:description>
-  <act:parent type="guid">34e1bcf96b4568e2e5c403c22401f020</act:parent>
+  <act:parent type="new">34e1bcf96b4568e2e5c403c22401f020</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>5726 Meldegebühren 0 % USt</act:name>
@@ -10471,7 +10471,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>5726</act:code>
   <act:description>Meldegebühren 0 % USt</act:description>
-  <act:parent type="guid">34e1bcf96b4568e2e5c403c22401f020</act:parent>
+  <act:parent type="new">34e1bcf96b4568e2e5c403c22401f020</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>5728 Teilnehmergebühren 0 % USt Sportwettkämpfe</act:name>
@@ -10484,7 +10484,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>5728</act:code>
   <act:description>Teilnehmergebühren 0 % USt Sportwettkämpfe</act:description>
-  <act:parent type="guid">34e1bcf96b4568e2e5c403c22401f020</act:parent>
+  <act:parent type="new">34e1bcf96b4568e2e5c403c22401f020</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>5740 Sport Jugendhilfe 0 % i. S. v. § 4 Nr. 25a+b UStG</act:name>
@@ -10497,7 +10497,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>5740</act:code>
   <act:description>Sport Jugendhilfe 0 % i. S. v. § 4 Nr. 25a+b UStG</act:description>
-  <act:parent type="guid">34e1bcf96b4568e2e5c403c22401f020</act:parent>
+  <act:parent type="new">34e1bcf96b4568e2e5c403c22401f020</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>5742 Einnahmen aus Lehrgängen Jugendhilfe Sport 0 % USt</act:name>
@@ -10510,7 +10510,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>5742</act:code>
   <act:description>Einnahmen aus Lehrgängen Jugendhilfe Sport 0 % USt</act:description>
-  <act:parent type="guid">34e1bcf96b4568e2e5c403c22401f020</act:parent>
+  <act:parent type="new">34e1bcf96b4568e2e5c403c22401f020</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>5744 Einnahmen aus Sportunterricht Jugendhilfe 0 % USt</act:name>
@@ -10523,7 +10523,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>5744</act:code>
   <act:description>Einnahmen aus Sportunterricht Jugendhilfe 0 % USt</act:description>
-  <act:parent type="guid">34e1bcf96b4568e2e5c403c22401f020</act:parent>
+  <act:parent type="new">34e1bcf96b4568e2e5c403c22401f020</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>5750 Sport Jugendhilfe 0 % i. S. v. § 4 Nr. 25c UStG</act:name>
@@ -10536,7 +10536,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>5750</act:code>
   <act:description>Sport Jugendhilfe 0 % i. S. v. § 4 Nr. 25c UStG</act:description>
-  <act:parent type="guid">34e1bcf96b4568e2e5c403c22401f020</act:parent>
+  <act:parent type="new">34e1bcf96b4568e2e5c403c22401f020</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>5752 Einnahmen aus Darbietungen Jugendlicher 0 % USt</act:name>
@@ -10549,7 +10549,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>5752</act:code>
   <act:description>Einnahmen aus Darbietungen Jugendlicher 0 % USt</act:description>
-  <act:parent type="guid">34e1bcf96b4568e2e5c403c22401f020</act:parent>
+  <act:parent type="new">34e1bcf96b4568e2e5c403c22401f020</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>5754 Einnahmen aus Darbietungen Jugendlicher und Erwachsener 0 % USt</act:name>
@@ -10562,7 +10562,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>5754</act:code>
   <act:description>Einnahmen aus Darbietungen Jugendlicher und Erwachsener 0 % USt</act:description>
-  <act:parent type="guid">34e1bcf96b4568e2e5c403c22401f020</act:parent>
+  <act:parent type="new">34e1bcf96b4568e2e5c403c22401f020</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>5760 Sonstige Einnahmen 0 % USt Zweckbetrieb Sport 2</act:name>
@@ -10575,7 +10575,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>5760</act:code>
   <act:description>Sonstige Einnahmen 0 % USt Zweckbetrieb Sport 2</act:description>
-  <act:parent type="guid">34e1bcf96b4568e2e5c403c22401f020</act:parent>
+  <act:parent type="new">34e1bcf96b4568e2e5c403c22401f020</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>5762 Anteilig verrechnete Einnahmen/Erlöse</act:name>
@@ -10588,7 +10588,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>5762</act:code>
   <act:description>Anteilig verrechnete Einnahmen/Erlöse</act:description>
-  <act:parent type="guid">34e1bcf96b4568e2e5c403c22401f020</act:parent>
+  <act:parent type="new">34e1bcf96b4568e2e5c403c22401f020</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>5780 Sonstige betriebliche Erträge</act:name>
@@ -10601,7 +10601,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>5780</act:code>
   <act:description>Sonstige betriebliche Erträge</act:description>
-  <act:parent type="guid">34e1bcf96b4568e2e5c403c22401f020</act:parent>
+  <act:parent type="new">34e1bcf96b4568e2e5c403c22401f020</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>5782 Veräußerungserlöse 0 % i. S. v. § 4 Nr. 12 UStG</act:name>
@@ -10614,7 +10614,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>5782</act:code>
   <act:description>Veräußerungserlöse 0 % i. S. v. § 4 Nr. 12 UStG</act:description>
-  <act:parent type="guid">34e1bcf96b4568e2e5c403c22401f020</act:parent>
+  <act:parent type="new">34e1bcf96b4568e2e5c403c22401f020</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>5783 Erträge aus der Auflösung von Sonderposten mit Rücklageanteil</act:name>
@@ -10627,7 +10627,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>5783</act:code>
   <act:description>Erträge aus der Auflösung von Sonderposten mit Rücklageanteil</act:description>
-  <act:parent type="guid">34e1bcf96b4568e2e5c403c22401f020</act:parent>
+  <act:parent type="new">34e1bcf96b4568e2e5c403c22401f020</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>5784 Einnahmen aus Nebenleistungen</act:name>
@@ -10640,7 +10640,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>5784</act:code>
   <act:description>Einnahmen aus Nebenleistungen</act:description>
-  <act:parent type="guid">34e1bcf96b4568e2e5c403c22401f020</act:parent>
+  <act:parent type="new">34e1bcf96b4568e2e5c403c22401f020</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>2 AUSGABEN/AUFWENDUNGEN</act:name>
@@ -10658,7 +10658,7 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">d309ccd7e226baa7d7c0b06250f745d5</act:parent>
+  <act:parent type="new">d309ccd7e226baa7d7c0b06250f745d5</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>5800 Aufwendungen für Roh-, Hilfs- und Betriebsstoffe/bezogene Waren</act:name>
@@ -10671,7 +10671,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>5800</act:code>
   <act:description>Aufwendungen für Roh-, Hilfs- und Betriebsstoffe/bezogene Waren</act:description>
-  <act:parent type="guid">964adbc28277734805258d30ea5fdc3c</act:parent>
+  <act:parent type="new">964adbc28277734805258d30ea5fdc3c</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>5810 Aufwendungen für bezogene Leistungen</act:name>
@@ -10684,7 +10684,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>5810</act:code>
   <act:description>Aufwendungen für bezogene Leistungen</act:description>
-  <act:parent type="guid">964adbc28277734805258d30ea5fdc3c</act:parent>
+  <act:parent type="new">964adbc28277734805258d30ea5fdc3c</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>5820 Personalkosten Übungsleiter, Trainer</act:name>
@@ -10697,7 +10697,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>5820</act:code>
   <act:description>Personalkosten Übungsleiter, Trainer</act:description>
-  <act:parent type="guid">964adbc28277734805258d30ea5fdc3c</act:parent>
+  <act:parent type="new">964adbc28277734805258d30ea5fdc3c</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>5822 Sonstige Personalkosten</act:name>
@@ -10710,7 +10710,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>5822</act:code>
   <act:description>Sonstige Personalkosten</act:description>
-  <act:parent type="guid">964adbc28277734805258d30ea5fdc3c</act:parent>
+  <act:parent type="new">964adbc28277734805258d30ea5fdc3c</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>5830 Soziale Abgaben allgemein</act:name>
@@ -10723,7 +10723,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>5830</act:code>
   <act:description>Soziale Abgaben allgemein</act:description>
-  <act:parent type="guid">964adbc28277734805258d30ea5fdc3c</act:parent>
+  <act:parent type="new">964adbc28277734805258d30ea5fdc3c</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>5835 Abgaben für Altersversorgung</act:name>
@@ -10736,7 +10736,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>5835</act:code>
   <act:description>Abgaben für Altersversorgung</act:description>
-  <act:parent type="guid">964adbc28277734805258d30ea5fdc3c</act:parent>
+  <act:parent type="new">964adbc28277734805258d30ea5fdc3c</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>5840 Abschreibungen Anlagevermögen Bereich 5000</act:name>
@@ -10749,7 +10749,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>5840</act:code>
   <act:description>Abschreibungen Anlagevermögen Bereich 5000</act:description>
-  <act:parent type="guid">964adbc28277734805258d30ea5fdc3c</act:parent>
+  <act:parent type="new">964adbc28277734805258d30ea5fdc3c</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>5844 Abschreibungen GWG</act:name>
@@ -10762,7 +10762,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>5844</act:code>
   <act:description>Abschreibungen GWG</act:description>
-  <act:parent type="guid">964adbc28277734805258d30ea5fdc3c</act:parent>
+  <act:parent type="new">964adbc28277734805258d30ea5fdc3c</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>5845 Abschreibungen auf den Sammelposten geringwertige Wirtschaftsgüter</act:name>
@@ -10775,7 +10775,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>5845</act:code>
   <act:description>Abschreibungen auf den Sammelposten geringwertige Wirtschaftsgüter</act:description>
-  <act:parent type="guid">964adbc28277734805258d30ea5fdc3c</act:parent>
+  <act:parent type="new">964adbc28277734805258d30ea5fdc3c</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>5848 Kalkulatorische Abschreibungen</act:name>
@@ -10788,7 +10788,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>5848</act:code>
   <act:description>Kalkulatorische Abschreibungen</act:description>
-  <act:parent type="guid">964adbc28277734805258d30ea5fdc3c</act:parent>
+  <act:parent type="new">964adbc28277734805258d30ea5fdc3c</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>5850 Abschreibungen geleistete Ablösezahlungen</act:name>
@@ -10801,7 +10801,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>5850</act:code>
   <act:description>Abschreibungen geleistete Ablösezahlungen</act:description>
-  <act:parent type="guid">964adbc28277734805258d30ea5fdc3c</act:parent>
+  <act:parent type="new">964adbc28277734805258d30ea5fdc3c</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>5860 Unmittelbare Kosten des Sportunterrichts </act:name>
@@ -10814,7 +10814,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>5860</act:code>
   <act:description>Unmittelbare Kosten des Sportunterrichts </act:description>
-  <act:parent type="guid">964adbc28277734805258d30ea5fdc3c</act:parent>
+  <act:parent type="new">964adbc28277734805258d30ea5fdc3c</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>5865 Unmittelbare Kosten Darbietungen Jugendlicher und Erwachsener </act:name>
@@ -10827,7 +10827,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>5865</act:code>
   <act:description>Unmittelbare Kosten Darbietungen Jugendlicher und Erwachsener </act:description>
-  <act:parent type="guid">964adbc28277734805258d30ea5fdc3c</act:parent>
+  <act:parent type="new">964adbc28277734805258d30ea5fdc3c</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>5870 Sonstige Kosten Teilbereich 5700 </act:name>
@@ -10840,7 +10840,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>5870</act:code>
   <act:description>Sonstige Kosten Teilbereich 5700 </act:description>
-  <act:parent type="guid">964adbc28277734805258d30ea5fdc3c</act:parent>
+  <act:parent type="new">964adbc28277734805258d30ea5fdc3c</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>5872 Sonstige Kosten sportliche Veranstaltungen </act:name>
@@ -10853,7 +10853,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>5872</act:code>
   <act:description>Sonstige Kosten sportliche Veranstaltungen </act:description>
-  <act:parent type="guid">964adbc28277734805258d30ea5fdc3c</act:parent>
+  <act:parent type="new">964adbc28277734805258d30ea5fdc3c</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>5874 Sonstige Kosten Jugendhilfe </act:name>
@@ -10866,7 +10866,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>5874</act:code>
   <act:description>Sonstige Kosten Jugendhilfe </act:description>
-  <act:parent type="guid">964adbc28277734805258d30ea5fdc3c</act:parent>
+  <act:parent type="new">964adbc28277734805258d30ea5fdc3c</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>5875 Einstellungen in Sonderposten mit Rücklageanteil </act:name>
@@ -10879,7 +10879,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>5875</act:code>
   <act:description>Einstellungen in Sonderposten mit Rücklageanteil </act:description>
-  <act:parent type="guid">964adbc28277734805258d30ea5fdc3c</act:parent>
+  <act:parent type="new">964adbc28277734805258d30ea5fdc3c</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>5876 Reisekostenerstattung Arbeitnehmer </act:name>
@@ -10892,7 +10892,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>5876</act:code>
   <act:description>Reisekostenerstattung Arbeitnehmer </act:description>
-  <act:parent type="guid">964adbc28277734805258d30ea5fdc3c</act:parent>
+  <act:parent type="new">964adbc28277734805258d30ea5fdc3c</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>5877 Anlagenabgänge Restbuchwerte</act:name>
@@ -10905,7 +10905,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>5877</act:code>
   <act:description>Anlagenabgänge Restbuchwerte</act:description>
-  <act:parent type="guid">964adbc28277734805258d30ea5fdc3c</act:parent>
+  <act:parent type="new">964adbc28277734805258d30ea5fdc3c</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>5878 Betriebskosten Ausstattung, Geräte </act:name>
@@ -10918,7 +10918,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>5878</act:code>
   <act:description>Betriebskosten Ausstattung, Geräte </act:description>
-  <act:parent type="guid">964adbc28277734805258d30ea5fdc3c</act:parent>
+  <act:parent type="new">964adbc28277734805258d30ea5fdc3c</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>5879 Steuerberatungskosten </act:name>
@@ -10931,7 +10931,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>5879</act:code>
   <act:description>Steuerberatungskosten </act:description>
-  <act:parent type="guid">964adbc28277734805258d30ea5fdc3c</act:parent>
+  <act:parent type="new">964adbc28277734805258d30ea5fdc3c</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>5880 Nicht abziehbare Vorsteuer</act:name>
@@ -10944,7 +10944,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>5880</act:code>
   <act:description>Nicht abziehbare Vorsteuer</act:description>
-  <act:parent type="guid">964adbc28277734805258d30ea5fdc3c</act:parent>
+  <act:parent type="new">964adbc28277734805258d30ea5fdc3c</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>5882 Verrechnungskonto aufzuteilende Posten Teilbereich 5700 </act:name>
@@ -10957,7 +10957,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>5882</act:code>
   <act:description>Verrechnungskonto aufzuteilende Posten Teilbereich 5700 </act:description>
-  <act:parent type="guid">964adbc28277734805258d30ea5fdc3c</act:parent>
+  <act:parent type="new">964adbc28277734805258d30ea5fdc3c</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>2 ERGEBNISBUCHUNG NACH 8980</act:name>
@@ -10974,7 +10974,7 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">f31a353a5e92c93c105c1ca62aa7f94b</act:parent>
+  <act:parent type="new">f31a353a5e92c93c105c1ca62aa7f94b</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Umgebuchte Einnahmen B 5000</act:name>
@@ -10987,7 +10987,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>5990</act:code>
   <act:description>Gegenkonto 8980</act:description>
-  <act:parent type="guid">71ee819427e818c2d2333ec7368a74a8</act:parent>
+  <act:parent type="new">71ee819427e818c2d2333ec7368a74a8</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Umgebuchte Ausgaben B 5000</act:name>
@@ -11000,7 +11000,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>5992</act:code>
   <act:description>Gegenkonto 8990</act:description>
-  <act:parent type="guid">71ee819427e818c2d2333ec7368a74a8</act:parent>
+  <act:parent type="new">71ee819427e818c2d2333ec7368a74a8</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>6 Erfolgskonten für andere ertragssteuerfreie Zweckbetriebe</act:name>
@@ -11021,7 +11021,7 @@
       <slot:value type="string">Betriebseinnahmen und -ausgaben aus anderen steuerbegünstigen Tätigkeiten gemeinnütziger Vereine</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">e24772da4864456b196be5a6301c6756</act:parent>
+  <act:parent type="new">e24772da4864456b196be5a6301c6756</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1 SONSTIGE ZWECKBETRIEBE</act:name>
@@ -11032,7 +11032,7 @@
     <cmdty:id>EUR</cmdty:id>
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
-  <act:parent type="guid">5bd71c60656fb07a79b9f6682e3f1406</act:parent>
+  <act:parent type="new">5bd71c60656fb07a79b9f6682e3f1406</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>2 SONSTIGE ZWECKBETRIEBE 2 (UST-FREI) </act:name>
@@ -11050,7 +11050,7 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">72067f50dc3d4067cc2256f92fb40779</act:parent>
+  <act:parent type="new">72067f50dc3d4067cc2256f92fb40779</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1 EINNAHMEN/ERTRÄGE </act:name>
@@ -11068,7 +11068,7 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">f67b7d4a771552104340ca6a665ea784</act:parent>
+  <act:parent type="new">f67b7d4a771552104340ca6a665ea784</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>6500 Umsatzerlöse </act:name>
@@ -11081,7 +11081,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>6500</act:code>
   <act:description>Umsatzerlöse </act:description>
-  <act:parent type="guid">25610788b774bd30b257f5b2cf772ed8</act:parent>
+  <act:parent type="new">25610788b774bd30b257f5b2cf772ed8</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>6505 Umsatzerlöse 0 % </act:name>
@@ -11094,7 +11094,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>6505</act:code>
   <act:description>Umsatzerlöse 0 % </act:description>
-  <act:parent type="guid">25610788b774bd30b257f5b2cf772ed8</act:parent>
+  <act:parent type="new">25610788b774bd30b257f5b2cf772ed8</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>6510 Eintrittsgelder 0 % </act:name>
@@ -11107,7 +11107,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>6510</act:code>
   <act:description>Eintrittsgelder 0 % </act:description>
-  <act:parent type="guid">25610788b774bd30b257f5b2cf772ed8</act:parent>
+  <act:parent type="new">25610788b774bd30b257f5b2cf772ed8</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>6515 Einnahmen aus Programmverkauf </act:name>
@@ -11120,7 +11120,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>6515</act:code>
   <act:description>Einnahmen aus Programmverkauf </act:description>
-  <act:parent type="guid">25610788b774bd30b257f5b2cf772ed8</act:parent>
+  <act:parent type="new">25610788b774bd30b257f5b2cf772ed8</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>6520 Einnahmen aus Unterricht i. S. v. § 4 Nr. 22a UStG </act:name>
@@ -11133,7 +11133,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>6520</act:code>
   <act:description>Einnahmen aus Unterricht i. S. v. § 4 Nr. 22a UStG </act:description>
-  <act:parent type="guid">25610788b774bd30b257f5b2cf772ed8</act:parent>
+  <act:parent type="new">25610788b774bd30b257f5b2cf772ed8</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>6525 Einnahmen kulturelle Veranstaltungen Jugendhilfe</act:name>
@@ -11146,7 +11146,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>6525</act:code>
   <act:description>Einnahmen kulturelle Veranstaltungen Jugendhilfe</act:description>
-  <act:parent type="guid">25610788b774bd30b257f5b2cf772ed8</act:parent>
+  <act:parent type="new">25610788b774bd30b257f5b2cf772ed8</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>6550 Bestandsveränderung </act:name>
@@ -11159,7 +11159,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>6550</act:code>
   <act:description>Bestandsveränderung </act:description>
-  <act:parent type="guid">25610788b774bd30b257f5b2cf772ed8</act:parent>
+  <act:parent type="new">25610788b774bd30b257f5b2cf772ed8</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>6555 Andere aktivierte Eigenleistungen </act:name>
@@ -11172,7 +11172,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>6555</act:code>
   <act:description>Andere aktivierte Eigenleistungen </act:description>
-  <act:parent type="guid">25610788b774bd30b257f5b2cf772ed8</act:parent>
+  <act:parent type="new">25610788b774bd30b257f5b2cf772ed8</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>6560 Sonstige betriebliche Erträge</act:name>
@@ -11185,7 +11185,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>6560</act:code>
   <act:description>Sonstige betriebliche Erträge</act:description>
-  <act:parent type="guid">25610788b774bd30b257f5b2cf772ed8</act:parent>
+  <act:parent type="new">25610788b774bd30b257f5b2cf772ed8</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>6565 Einnahmen aus Nebenleistungen </act:name>
@@ -11198,7 +11198,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>6565</act:code>
   <act:description>Einnahmen aus Nebenleistungen </act:description>
-  <act:parent type="guid">25610788b774bd30b257f5b2cf772ed8</act:parent>
+  <act:parent type="new">25610788b774bd30b257f5b2cf772ed8</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>6570 Veranstaltungsgebundene Zuschüsse</act:name>
@@ -11211,7 +11211,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>6570</act:code>
   <act:description>Veranstaltungsgebundene Zuschüsse</act:description>
-  <act:parent type="guid">25610788b774bd30b257f5b2cf772ed8</act:parent>
+  <act:parent type="new">25610788b774bd30b257f5b2cf772ed8</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>6575 Anteilige verrechnete Einnahmen/Umlagen</act:name>
@@ -11224,7 +11224,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>6575</act:code>
   <act:description>Anteilige verrechnete Einnahmen/Umlagen</act:description>
-  <act:parent type="guid">25610788b774bd30b257f5b2cf772ed8</act:parent>
+  <act:parent type="new">25610788b774bd30b257f5b2cf772ed8</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>6580 Verkaufserlöse Anlagevermögen Zweckbetriebe 0 % </act:name>
@@ -11237,7 +11237,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>6580</act:code>
   <act:description>Verkaufserlöse Anlagevermögen Zweckbetriebe 0 % </act:description>
-  <act:parent type="guid">25610788b774bd30b257f5b2cf772ed8</act:parent>
+  <act:parent type="new">25610788b774bd30b257f5b2cf772ed8</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>6582 Erträge aus der Auflösung von Sonderposten mit Rücklageanteil </act:name>
@@ -11250,7 +11250,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>6582</act:code>
   <act:description>Erträge aus der Auflösung von Sonderposten mit Rücklageanteil </act:description>
-  <act:parent type="guid">25610788b774bd30b257f5b2cf772ed8</act:parent>
+  <act:parent type="new">25610788b774bd30b257f5b2cf772ed8</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>6585 Unentgeltliche Wertabgaben 0 % USt </act:name>
@@ -11263,7 +11263,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>6585</act:code>
   <act:description>Unentgeltliche Wertabgaben 0 % USt </act:description>
-  <act:parent type="guid">25610788b774bd30b257f5b2cf772ed8</act:parent>
+  <act:parent type="new">25610788b774bd30b257f5b2cf772ed8</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>2 AUSGABEN/AUFWENDUNGEN</act:name>
@@ -11281,7 +11281,7 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">f67b7d4a771552104340ca6a665ea784</act:parent>
+  <act:parent type="new">f67b7d4a771552104340ca6a665ea784</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>6670 Aufwendungen für Roh-, Hilfs- und Betriebsstoffe/bezogene Waren</act:name>
@@ -11294,7 +11294,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>6670</act:code>
   <act:description>Aufwendungen für Roh-, Hilfs- und Betriebsstoffe/bezogene Waren</act:description>
-  <act:parent type="guid">681f5921028a3ce89d6db6d99bf39310</act:parent>
+  <act:parent type="new">681f5921028a3ce89d6db6d99bf39310</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>6680 Aufwendungen für bezogene Leistungen</act:name>
@@ -11307,7 +11307,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>6680</act:code>
   <act:description>Aufwendungen für bezogene Leistungen</act:description>
-  <act:parent type="guid">681f5921028a3ce89d6db6d99bf39310</act:parent>
+  <act:parent type="new">681f5921028a3ce89d6db6d99bf39310</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>6700 Löhne und Gehälter</act:name>
@@ -11320,7 +11320,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>6700</act:code>
   <act:description>Löhne und Gehälter</act:description>
-  <act:parent type="guid">681f5921028a3ce89d6db6d99bf39310</act:parent>
+  <act:parent type="new">681f5921028a3ce89d6db6d99bf39310</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>6705 Personalkosten Übungsleiter</act:name>
@@ -11333,7 +11333,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>6705</act:code>
   <act:description>Personalkosten Übungsleiter</act:description>
-  <act:parent type="guid">681f5921028a3ce89d6db6d99bf39310</act:parent>
+  <act:parent type="new">681f5921028a3ce89d6db6d99bf39310</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>6710 Aufwandsentschädigung § 3 Nr. 26 EStG</act:name>
@@ -11346,7 +11346,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>6710</act:code>
   <act:description>Aufwandsentschädigung § 3 Nr. 26 EStG</act:description>
-  <act:parent type="guid">681f5921028a3ce89d6db6d99bf39310</act:parent>
+  <act:parent type="new">681f5921028a3ce89d6db6d99bf39310</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>6715 Aushilfslöhne</act:name>
@@ -11359,7 +11359,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>6715</act:code>
   <act:description>Aushilfslöhne</act:description>
-  <act:parent type="guid">681f5921028a3ce89d6db6d99bf39310</act:parent>
+  <act:parent type="new">681f5921028a3ce89d6db6d99bf39310</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>6750 Soziale Abgaben</act:name>
@@ -11372,7 +11372,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>6750</act:code>
   <act:description>Soziale Abgaben</act:description>
-  <act:parent type="guid">681f5921028a3ce89d6db6d99bf39310</act:parent>
+  <act:parent type="new">681f5921028a3ce89d6db6d99bf39310</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>6755 Abgeführte Lohnsteuer</act:name>
@@ -11385,7 +11385,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>6755</act:code>
   <act:description>Abgeführte Lohnsteuer</act:description>
-  <act:parent type="guid">681f5921028a3ce89d6db6d99bf39310</act:parent>
+  <act:parent type="new">681f5921028a3ce89d6db6d99bf39310</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>6760 Freiwillige soziale Aufwendungen</act:name>
@@ -11398,7 +11398,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>6760</act:code>
   <act:description>Freiwillige soziale Aufwendungen</act:description>
-  <act:parent type="guid">681f5921028a3ce89d6db6d99bf39310</act:parent>
+  <act:parent type="new">681f5921028a3ce89d6db6d99bf39310</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>6775 Abgaben für Altersversorgung</act:name>
@@ -11411,7 +11411,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>6775</act:code>
   <act:description>Abgaben für Altersversorgung</act:description>
-  <act:parent type="guid">681f5921028a3ce89d6db6d99bf39310</act:parent>
+  <act:parent type="new">681f5921028a3ce89d6db6d99bf39310</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>6780 Abschreibungen Anlagevermögen</act:name>
@@ -11424,7 +11424,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>6780</act:code>
   <act:description>Abschreibungen Anlagevermögen</act:description>
-  <act:parent type="guid">681f5921028a3ce89d6db6d99bf39310</act:parent>
+  <act:parent type="new">681f5921028a3ce89d6db6d99bf39310</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>6785 Abschreibungen GWG</act:name>
@@ -11437,7 +11437,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>6785</act:code>
   <act:description>Abschreibungen GWG</act:description>
-  <act:parent type="guid">681f5921028a3ce89d6db6d99bf39310</act:parent>
+  <act:parent type="new">681f5921028a3ce89d6db6d99bf39310</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>6786 Abschreibungen auf den Sammelposten geringwertige Wirtschaftsgüter</act:name>
@@ -11450,7 +11450,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>6786</act:code>
   <act:description>Abschreibungen auf den Sammelposten geringwertige Wirtschaftsgüter</act:description>
-  <act:parent type="guid">681f5921028a3ce89d6db6d99bf39310</act:parent>
+  <act:parent type="new">681f5921028a3ce89d6db6d99bf39310</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>6800 Sonstige betriebliche Aufwendungen</act:name>
@@ -11463,7 +11463,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>6800</act:code>
   <act:description>Sonstige betriebliche Aufwendungen</act:description>
-  <act:parent type="guid">681f5921028a3ce89d6db6d99bf39310</act:parent>
+  <act:parent type="new">681f5921028a3ce89d6db6d99bf39310</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>6805 Bewirtungskosten</act:name>
@@ -11476,7 +11476,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>6805</act:code>
   <act:description>Bewirtungskosten</act:description>
-  <act:parent type="guid">681f5921028a3ce89d6db6d99bf39310</act:parent>
+  <act:parent type="new">681f5921028a3ce89d6db6d99bf39310</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>6810 Reisekosten</act:name>
@@ -11489,7 +11489,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>6810</act:code>
   <act:description>Reisekosten</act:description>
-  <act:parent type="guid">681f5921028a3ce89d6db6d99bf39310</act:parent>
+  <act:parent type="new">681f5921028a3ce89d6db6d99bf39310</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>6815 Reisekosten Arbeitnehmer Verpflegungsmehraufwand</act:name>
@@ -11502,7 +11502,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>6815</act:code>
   <act:description>Reisekosten Arbeitnehmer Verpflegungsmehraufwand</act:description>
-  <act:parent type="guid">681f5921028a3ce89d6db6d99bf39310</act:parent>
+  <act:parent type="new">681f5921028a3ce89d6db6d99bf39310</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>6820 Reisekosten Arbeitnehmer</act:name>
@@ -11515,7 +11515,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>6820</act:code>
   <act:description>Reisekosten Arbeitnehmer</act:description>
-  <act:parent type="guid">681f5921028a3ce89d6db6d99bf39310</act:parent>
+  <act:parent type="new">681f5921028a3ce89d6db6d99bf39310</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>6825 Km-Geld-Erstattung</act:name>
@@ -11528,7 +11528,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>6825</act:code>
   <act:description>Km-Geld-Erstattung</act:description>
-  <act:parent type="guid">681f5921028a3ce89d6db6d99bf39310</act:parent>
+  <act:parent type="new">681f5921028a3ce89d6db6d99bf39310</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>6830 Gebäudekosten</act:name>
@@ -11541,7 +11541,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>6830</act:code>
   <act:description>Gebäudekosten</act:description>
-  <act:parent type="guid">681f5921028a3ce89d6db6d99bf39310</act:parent>
+  <act:parent type="new">681f5921028a3ce89d6db6d99bf39310</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>6831 Strom</act:name>
@@ -11554,7 +11554,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>6831</act:code>
   <act:description>Strom</act:description>
-  <act:parent type="guid">681f5921028a3ce89d6db6d99bf39310</act:parent>
+  <act:parent type="new">681f5921028a3ce89d6db6d99bf39310</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>6832 Wasser</act:name>
@@ -11567,7 +11567,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>6832</act:code>
   <act:description>Wasser</act:description>
-  <act:parent type="guid">681f5921028a3ce89d6db6d99bf39310</act:parent>
+  <act:parent type="new">681f5921028a3ce89d6db6d99bf39310</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>6833 Gas, Heizung</act:name>
@@ -11580,7 +11580,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>6833</act:code>
   <act:description>Gas, Heizung</act:description>
-  <act:parent type="guid">681f5921028a3ce89d6db6d99bf39310</act:parent>
+  <act:parent type="new">681f5921028a3ce89d6db6d99bf39310</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>6834 Sonstige Raumkosten</act:name>
@@ -11593,7 +11593,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>6834</act:code>
   <act:description>Sonstige Raumkosten</act:description>
-  <act:parent type="guid">681f5921028a3ce89d6db6d99bf39310</act:parent>
+  <act:parent type="new">681f5921028a3ce89d6db6d99bf39310</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>6835 Gema-Gebühren</act:name>
@@ -11606,7 +11606,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>6835</act:code>
   <act:description>Gema-Gebühren</act:description>
-  <act:parent type="guid">681f5921028a3ce89d6db6d99bf39310</act:parent>
+  <act:parent type="new">681f5921028a3ce89d6db6d99bf39310</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>6839 Miete, Pacht</act:name>
@@ -11619,7 +11619,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>6839</act:code>
   <act:description>Miete, Pacht</act:description>
-  <act:parent type="guid">681f5921028a3ce89d6db6d99bf39310</act:parent>
+  <act:parent type="new">681f5921028a3ce89d6db6d99bf39310</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>6840 Verwaltungskosten</act:name>
@@ -11632,7 +11632,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>6840</act:code>
   <act:description>Verwaltungskosten</act:description>
-  <act:parent type="guid">681f5921028a3ce89d6db6d99bf39310</act:parent>
+  <act:parent type="new">681f5921028a3ce89d6db6d99bf39310</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>6841 Porto, Telefon, Bürobedarf</act:name>
@@ -11645,7 +11645,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>6841</act:code>
   <act:description>Porto, Telefon, Bürobedarf</act:description>
-  <act:parent type="guid">681f5921028a3ce89d6db6d99bf39310</act:parent>
+  <act:parent type="new">681f5921028a3ce89d6db6d99bf39310</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>6845 Geschenke abzugsfähig</act:name>
@@ -11658,7 +11658,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>6845</act:code>
   <act:description>Geschenke abzugsfähig</act:description>
-  <act:parent type="guid">681f5921028a3ce89d6db6d99bf39310</act:parent>
+  <act:parent type="new">681f5921028a3ce89d6db6d99bf39310</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>6850 Fahrzeuge, Transportmittel</act:name>
@@ -11671,7 +11671,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>6850</act:code>
   <act:description>Fahrzeuge, Transportmittel</act:description>
-  <act:parent type="guid">681f5921028a3ce89d6db6d99bf39310</act:parent>
+  <act:parent type="new">681f5921028a3ce89d6db6d99bf39310</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>6853 Versicherungen</act:name>
@@ -11684,7 +11684,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>6853</act:code>
   <act:description>Versicherungen</act:description>
-  <act:parent type="guid">681f5921028a3ce89d6db6d99bf39310</act:parent>
+  <act:parent type="new">681f5921028a3ce89d6db6d99bf39310</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>6855 Verrechnete / aufgeteilte Kosten</act:name>
@@ -11697,7 +11697,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>6855</act:code>
   <act:description>Verrechnete / aufgeteilte Kosten</act:description>
-  <act:parent type="guid">681f5921028a3ce89d6db6d99bf39310</act:parent>
+  <act:parent type="new">681f5921028a3ce89d6db6d99bf39310</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>6860 Anteilige Zinsaufwendungen</act:name>
@@ -11710,7 +11710,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>6860</act:code>
   <act:description>Anteilige Zinsaufwendungen</act:description>
-  <act:parent type="guid">681f5921028a3ce89d6db6d99bf39310</act:parent>
+  <act:parent type="new">681f5921028a3ce89d6db6d99bf39310</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>6862 Einstellungen in Sonderposten mit Rücklageanteil</act:name>
@@ -11723,7 +11723,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>6862</act:code>
   <act:description>Einstellungen in Sonderposten mit Rücklageanteil</act:description>
-  <act:parent type="guid">681f5921028a3ce89d6db6d99bf39310</act:parent>
+  <act:parent type="new">681f5921028a3ce89d6db6d99bf39310</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>6863 Anlagenabgänge Restbuchwerte</act:name>
@@ -11736,7 +11736,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>6863</act:code>
   <act:description>Anlagenabgänge Restbuchwerte</act:description>
-  <act:parent type="guid">681f5921028a3ce89d6db6d99bf39310</act:parent>
+  <act:parent type="new">681f5921028a3ce89d6db6d99bf39310</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>6864 Steuerberatungskosten</act:name>
@@ -11749,7 +11749,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>6864</act:code>
   <act:description>Steuerberatungskosten</act:description>
-  <act:parent type="guid">681f5921028a3ce89d6db6d99bf39310</act:parent>
+  <act:parent type="new">681f5921028a3ce89d6db6d99bf39310</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>6865 Anteilige Umsatzsteuerzahlungen</act:name>
@@ -11762,7 +11762,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>6865</act:code>
   <act:description>Anteilige Umsatzsteuerzahlungen</act:description>
-  <act:parent type="guid">681f5921028a3ce89d6db6d99bf39310</act:parent>
+  <act:parent type="new">681f5921028a3ce89d6db6d99bf39310</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>6875 Abziehbare Vorsteuer</act:name>
@@ -11775,7 +11775,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>6875</act:code>
   <act:description>Abziehbare Vorsteuer</act:description>
-  <act:parent type="guid">681f5921028a3ce89d6db6d99bf39310</act:parent>
+  <act:parent type="new">681f5921028a3ce89d6db6d99bf39310</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>6877 Nicht abziehbare Vorsteuer</act:name>
@@ -11788,7 +11788,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>6877</act:code>
   <act:description>Nicht abziehbare Vorsteuer</act:description>
-  <act:parent type="guid">681f5921028a3ce89d6db6d99bf39310</act:parent>
+  <act:parent type="new">681f5921028a3ce89d6db6d99bf39310</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>6880 Aufzuteilende Vorsteuer</act:name>
@@ -11801,7 +11801,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>6880</act:code>
   <act:description>Aufzuteilende Vorsteuer</act:description>
-  <act:parent type="guid">681f5921028a3ce89d6db6d99bf39310</act:parent>
+  <act:parent type="new">681f5921028a3ce89d6db6d99bf39310</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>6885 Aufzuteilende Posten Teilbereich 6500</act:name>
@@ -11814,7 +11814,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>6885</act:code>
   <act:description>Aufzuteilende Posten Teilbereich 6500</act:description>
-  <act:parent type="guid">681f5921028a3ce89d6db6d99bf39310</act:parent>
+  <act:parent type="new">681f5921028a3ce89d6db6d99bf39310</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>6890 Unmittelbare Kosten des Unterrichts</act:name>
@@ -11827,7 +11827,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>6890</act:code>
   <act:description>Unmittelbare Kosten des Unterrichts</act:description>
-  <act:parent type="guid">681f5921028a3ce89d6db6d99bf39310</act:parent>
+  <act:parent type="new">681f5921028a3ce89d6db6d99bf39310</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>6895 Unmittelbare Kosten Darbietung Jugendlicher und Erwachsene</act:name>
@@ -11840,7 +11840,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>6895</act:code>
   <act:description>Unmittelbare Kosten Darbietung Jugendlicher und Erwachsene</act:description>
-  <act:parent type="guid">681f5921028a3ce89d6db6d99bf39310</act:parent>
+  <act:parent type="new">681f5921028a3ce89d6db6d99bf39310</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>6950 Zinsen und ähnliche Aufwendungen</act:name>
@@ -11853,7 +11853,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>6950</act:code>
   <act:description>Zinsen und ähnliche Aufwendungen</act:description>
-  <act:parent type="guid">681f5921028a3ce89d6db6d99bf39310</act:parent>
+  <act:parent type="new">681f5921028a3ce89d6db6d99bf39310</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>6960 Außerordentliche Erträge</act:name>
@@ -11866,7 +11866,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>6960</act:code>
   <act:description>Außerordentliche Erträge</act:description>
-  <act:parent type="guid">681f5921028a3ce89d6db6d99bf39310</act:parent>
+  <act:parent type="new">681f5921028a3ce89d6db6d99bf39310</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>6965 Außerordentliche Aufwendungen</act:name>
@@ -11879,7 +11879,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>6965</act:code>
   <act:description>Außerordentliche Aufwendungen</act:description>
-  <act:parent type="guid">681f5921028a3ce89d6db6d99bf39310</act:parent>
+  <act:parent type="new">681f5921028a3ce89d6db6d99bf39310</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>6975 Sonstige Steuern</act:name>
@@ -11892,7 +11892,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>6975</act:code>
   <act:description>Sonstige Steuern</act:description>
-  <act:parent type="guid">681f5921028a3ce89d6db6d99bf39310</act:parent>
+  <act:parent type="new">681f5921028a3ce89d6db6d99bf39310</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1 SONSTIGE ZWECKBETRIEBE 2 (UST-PFLICHTIG) </act:name>
@@ -11903,7 +11903,7 @@
     <cmdty:id>EUR</cmdty:id>
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
-  <act:parent type="guid">72067f50dc3d4067cc2256f92fb40779</act:parent>
+  <act:parent type="new">72067f50dc3d4067cc2256f92fb40779</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1 EINNAHMEN/ERTRÄGE</act:name>
@@ -11921,7 +11921,7 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">dfab753344bd204ad3f8fd861a884b98</act:parent>
+  <act:parent type="new">dfab753344bd204ad3f8fd861a884b98</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>6000 Umsatzerlöse</act:name>
@@ -11934,7 +11934,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>6000</act:code>
   <act:description>Umsatzerlöse</act:description>
-  <act:parent type="guid">e6b2e4f7aea4a1f21689829905baa3f2</act:parent>
+  <act:parent type="new">e6b2e4f7aea4a1f21689829905baa3f2</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>6005 Umsatzerlöse 7 %</act:name>
@@ -11947,7 +11947,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>6005</act:code>
   <act:description>Umsatzerlöse 7 %</act:description>
-  <act:parent type="guid">e6b2e4f7aea4a1f21689829905baa3f2</act:parent>
+  <act:parent type="new">e6b2e4f7aea4a1f21689829905baa3f2</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>6008 Vermietung Sportanlagen an Mitglieder</act:name>
@@ -11960,7 +11960,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>6008</act:code>
   <act:description>Vermietung Sportanlagen an Mitglieder</act:description>
-  <act:parent type="guid">e6b2e4f7aea4a1f21689829905baa3f2</act:parent>
+  <act:parent type="new">e6b2e4f7aea4a1f21689829905baa3f2</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>6010 Eintrittsgelder</act:name>
@@ -11973,7 +11973,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>6010</act:code>
   <act:description>Eintrittsgelder</act:description>
-  <act:parent type="guid">e6b2e4f7aea4a1f21689829905baa3f2</act:parent>
+  <act:parent type="new">e6b2e4f7aea4a1f21689829905baa3f2</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>6012 Zuwendungen Dritter (Sponsoren) 7 %</act:name>
@@ -11986,7 +11986,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>6012</act:code>
   <act:description>Zuwendungen Dritter (Sponsoren) 7 %</act:description>
-  <act:parent type="guid">e6b2e4f7aea4a1f21689829905baa3f2</act:parent>
+  <act:parent type="new">e6b2e4f7aea4a1f21689829905baa3f2</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>6015 Einnahmen aus Programmverkauf</act:name>
@@ -11999,7 +11999,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>6015</act:code>
   <act:description>Einnahmen aus Programmverkauf</act:description>
-  <act:parent type="guid">e6b2e4f7aea4a1f21689829905baa3f2</act:parent>
+  <act:parent type="new">e6b2e4f7aea4a1f21689829905baa3f2</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>6050 Bestandsveränderung</act:name>
@@ -12012,7 +12012,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>6050</act:code>
   <act:description>Bestandsveränderung</act:description>
-  <act:parent type="guid">e6b2e4f7aea4a1f21689829905baa3f2</act:parent>
+  <act:parent type="new">e6b2e4f7aea4a1f21689829905baa3f2</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>6055 Andere aktivierte Eigenleistungen</act:name>
@@ -12025,7 +12025,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>6055</act:code>
   <act:description>Andere aktivierte Eigenleistungen</act:description>
-  <act:parent type="guid">e6b2e4f7aea4a1f21689829905baa3f2</act:parent>
+  <act:parent type="new">e6b2e4f7aea4a1f21689829905baa3f2</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>6060 Sonstige betriebliche Erträge</act:name>
@@ -12038,7 +12038,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>6060</act:code>
   <act:description>Sonstige betriebliche Erträge</act:description>
-  <act:parent type="guid">e6b2e4f7aea4a1f21689829905baa3f2</act:parent>
+  <act:parent type="new">e6b2e4f7aea4a1f21689829905baa3f2</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>6065 Einnahmen aus Nebenleistungen</act:name>
@@ -12051,7 +12051,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>6065</act:code>
   <act:description>Einnahmen aus Nebenleistungen</act:description>
-  <act:parent type="guid">e6b2e4f7aea4a1f21689829905baa3f2</act:parent>
+  <act:parent type="new">e6b2e4f7aea4a1f21689829905baa3f2</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>6070 Veranstaltungsgebundene Zuschüsse</act:name>
@@ -12064,7 +12064,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>6070</act:code>
   <act:description>Veranstaltungsgebundene Zuschüsse</act:description>
-  <act:parent type="guid">e6b2e4f7aea4a1f21689829905baa3f2</act:parent>
+  <act:parent type="new">e6b2e4f7aea4a1f21689829905baa3f2</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>6075 Anteilige verrechnete Einnahmen/Umlagen</act:name>
@@ -12077,7 +12077,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>6075</act:code>
   <act:description>Anteilige verrechnete Einnahmen/Umlagen</act:description>
-  <act:parent type="guid">e6b2e4f7aea4a1f21689829905baa3f2</act:parent>
+  <act:parent type="new">e6b2e4f7aea4a1f21689829905baa3f2</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>6080 Verkaufserlöse Anlagevermögen Zweckbetriebe 7 %</act:name>
@@ -12090,7 +12090,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>6080</act:code>
   <act:description>Verkaufserlöse Anlagevermögen Zweckbetriebe 7 %</act:description>
-  <act:parent type="guid">e6b2e4f7aea4a1f21689829905baa3f2</act:parent>
+  <act:parent type="new">e6b2e4f7aea4a1f21689829905baa3f2</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>6082 Erträge aus der Auflösung von Sonderposten mit Rücklageanteil</act:name>
@@ -12103,7 +12103,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>6082</act:code>
   <act:description>Erträge aus der Auflösung von Sonderposten mit Rücklageanteil</act:description>
-  <act:parent type="guid">e6b2e4f7aea4a1f21689829905baa3f2</act:parent>
+  <act:parent type="new">e6b2e4f7aea4a1f21689829905baa3f2</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>6085 Unentgeltliche Wertabgaben 7 % USt</act:name>
@@ -12116,7 +12116,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>6085</act:code>
   <act:description>Unentgeltliche Wertabgaben 7 % USt</act:description>
-  <act:parent type="guid">e6b2e4f7aea4a1f21689829905baa3f2</act:parent>
+  <act:parent type="new">e6b2e4f7aea4a1f21689829905baa3f2</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>2 AUSGABEN/AUFWENDUNGEN</act:name>
@@ -12134,7 +12134,7 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">dfab753344bd204ad3f8fd861a884b98</act:parent>
+  <act:parent type="new">dfab753344bd204ad3f8fd861a884b98</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>6170 Aufwendungen für Roh-, Hilfs- und Betriebsstoffe</act:name>
@@ -12147,7 +12147,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>6170</act:code>
   <act:description>Aufwendungen für Roh-, Hilfs- und Betriebsstoffe</act:description>
-  <act:parent type="guid">f186ec8ae9827be57ea4ce33f2d92350</act:parent>
+  <act:parent type="new">f186ec8ae9827be57ea4ce33f2d92350</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>6180 Aufwendungen für bezogene Leistungen</act:name>
@@ -12160,7 +12160,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>6180</act:code>
   <act:description>Aufwendungen für bezogene Leistungen</act:description>
-  <act:parent type="guid">f186ec8ae9827be57ea4ce33f2d92350</act:parent>
+  <act:parent type="new">f186ec8ae9827be57ea4ce33f2d92350</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>6200 Löhne und Gehälter</act:name>
@@ -12173,7 +12173,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>6200</act:code>
   <act:description>Löhne und Gehälter</act:description>
-  <act:parent type="guid">f186ec8ae9827be57ea4ce33f2d92350</act:parent>
+  <act:parent type="new">f186ec8ae9827be57ea4ce33f2d92350</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>6205 Personalkosten Übungsleiter</act:name>
@@ -12186,7 +12186,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>6205</act:code>
   <act:description>Personalkosten Übungsleiter</act:description>
-  <act:parent type="guid">f186ec8ae9827be57ea4ce33f2d92350</act:parent>
+  <act:parent type="new">f186ec8ae9827be57ea4ce33f2d92350</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>6210 Aufwandsentschädigung § 3 Nr. 26 EStG</act:name>
@@ -12199,7 +12199,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>6210</act:code>
   <act:description>Aufwandsentschädigung § 3 Nr. 26 EStG</act:description>
-  <act:parent type="guid">f186ec8ae9827be57ea4ce33f2d92350</act:parent>
+  <act:parent type="new">f186ec8ae9827be57ea4ce33f2d92350</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>6215 Aushilfslöhne</act:name>
@@ -12212,7 +12212,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>6215</act:code>
   <act:description>Aushilfslöhne</act:description>
-  <act:parent type="guid">f186ec8ae9827be57ea4ce33f2d92350</act:parent>
+  <act:parent type="new">f186ec8ae9827be57ea4ce33f2d92350</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>6250 Soziale Abgaben</act:name>
@@ -12225,7 +12225,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>6250</act:code>
   <act:description>Soziale Abgaben</act:description>
-  <act:parent type="guid">f186ec8ae9827be57ea4ce33f2d92350</act:parent>
+  <act:parent type="new">f186ec8ae9827be57ea4ce33f2d92350</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>6255 Abgeführte Lohnsteuer</act:name>
@@ -12238,7 +12238,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>6255</act:code>
   <act:description>Abgeführte Lohnsteuer</act:description>
-  <act:parent type="guid">f186ec8ae9827be57ea4ce33f2d92350</act:parent>
+  <act:parent type="new">f186ec8ae9827be57ea4ce33f2d92350</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>6260 Freiwillige soziale Aufwendungen</act:name>
@@ -12251,7 +12251,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>6260</act:code>
   <act:description>Freiwillige soziale Aufwendungen</act:description>
-  <act:parent type="guid">f186ec8ae9827be57ea4ce33f2d92350</act:parent>
+  <act:parent type="new">f186ec8ae9827be57ea4ce33f2d92350</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>6275 Abgaben für Altersversorgung</act:name>
@@ -12264,7 +12264,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>6275</act:code>
   <act:description>Abgaben für Altersversorgung</act:description>
-  <act:parent type="guid">f186ec8ae9827be57ea4ce33f2d92350</act:parent>
+  <act:parent type="new">f186ec8ae9827be57ea4ce33f2d92350</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>6280 Abschreibungen Anlagevermögen</act:name>
@@ -12277,7 +12277,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>6280</act:code>
   <act:description>Abschreibungen Anlagevermögen</act:description>
-  <act:parent type="guid">f186ec8ae9827be57ea4ce33f2d92350</act:parent>
+  <act:parent type="new">f186ec8ae9827be57ea4ce33f2d92350</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>6285 Abschreibungen GWG</act:name>
@@ -12290,7 +12290,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>6285</act:code>
   <act:description>Abschreibungen GWG</act:description>
-  <act:parent type="guid">f186ec8ae9827be57ea4ce33f2d92350</act:parent>
+  <act:parent type="new">f186ec8ae9827be57ea4ce33f2d92350</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>6286 Abschreibungen auf den Sammelposten geringwertige Wirtschaftsgüter</act:name>
@@ -12303,7 +12303,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>6286</act:code>
   <act:description>Abschreibungen auf den Sammelposten geringwertige Wirtschaftsgüter</act:description>
-  <act:parent type="guid">f186ec8ae9827be57ea4ce33f2d92350</act:parent>
+  <act:parent type="new">f186ec8ae9827be57ea4ce33f2d92350</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>6300 Sonstige betriebliche Aufwendungen </act:name>
@@ -12316,7 +12316,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>6300</act:code>
   <act:description>Sonstige betriebliche Aufwendungen </act:description>
-  <act:parent type="guid">f186ec8ae9827be57ea4ce33f2d92350</act:parent>
+  <act:parent type="new">f186ec8ae9827be57ea4ce33f2d92350</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>6301 Werbekosten</act:name>
@@ -12329,7 +12329,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>6301</act:code>
   <act:description>Werbekosten</act:description>
-  <act:parent type="guid">f186ec8ae9827be57ea4ce33f2d92350</act:parent>
+  <act:parent type="new">f186ec8ae9827be57ea4ce33f2d92350</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>6302 Reparaturkosten Ausstattung </act:name>
@@ -12342,7 +12342,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>6302</act:code>
   <act:description>Reparaturkosten Ausstattung </act:description>
-  <act:parent type="guid">f186ec8ae9827be57ea4ce33f2d92350</act:parent>
+  <act:parent type="new">f186ec8ae9827be57ea4ce33f2d92350</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>6303 Transportkosten </act:name>
@@ -12355,7 +12355,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>6303</act:code>
   <act:description>Transportkosten </act:description>
-  <act:parent type="guid">f186ec8ae9827be57ea4ce33f2d92350</act:parent>
+  <act:parent type="new">f186ec8ae9827be57ea4ce33f2d92350</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>6305 Bewirtungskosten </act:name>
@@ -12368,7 +12368,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>6305</act:code>
   <act:description>Bewirtungskosten </act:description>
-  <act:parent type="guid">f186ec8ae9827be57ea4ce33f2d92350</act:parent>
+  <act:parent type="new">f186ec8ae9827be57ea4ce33f2d92350</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>6310 Reisekosten </act:name>
@@ -12381,7 +12381,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>6310</act:code>
   <act:description>Reisekosten </act:description>
-  <act:parent type="guid">f186ec8ae9827be57ea4ce33f2d92350</act:parent>
+  <act:parent type="new">f186ec8ae9827be57ea4ce33f2d92350</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>6315 Reisekosten Arbeitnehmer Verpflegungsmehraufwand </act:name>
@@ -12394,7 +12394,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>6315</act:code>
   <act:description>Reisekosten Arbeitnehmer Verpflegungsmehraufwand </act:description>
-  <act:parent type="guid">f186ec8ae9827be57ea4ce33f2d92350</act:parent>
+  <act:parent type="new">f186ec8ae9827be57ea4ce33f2d92350</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>6320 Reisekosten Arbeitnehmer</act:name>
@@ -12407,7 +12407,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>6320</act:code>
   <act:description>Reisekosten Arbeitnehmer</act:description>
-  <act:parent type="guid">f186ec8ae9827be57ea4ce33f2d92350</act:parent>
+  <act:parent type="new">f186ec8ae9827be57ea4ce33f2d92350</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>6325 Km-Geld-Erstattung</act:name>
@@ -12420,7 +12420,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>6325</act:code>
   <act:description>Km-Geld-Erstattung</act:description>
-  <act:parent type="guid">f186ec8ae9827be57ea4ce33f2d92350</act:parent>
+  <act:parent type="new">f186ec8ae9827be57ea4ce33f2d92350</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>6328 Veranstaltungsabhängige Kosten</act:name>
@@ -12433,7 +12433,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>6328</act:code>
   <act:description>Veranstaltungsabhängige Kosten</act:description>
-  <act:parent type="guid">f186ec8ae9827be57ea4ce33f2d92350</act:parent>
+  <act:parent type="new">f186ec8ae9827be57ea4ce33f2d92350</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>6329 Reinigungskosten</act:name>
@@ -12446,7 +12446,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>6329</act:code>
   <act:description>Reinigungskosten</act:description>
-  <act:parent type="guid">f186ec8ae9827be57ea4ce33f2d92350</act:parent>
+  <act:parent type="new">f186ec8ae9827be57ea4ce33f2d92350</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>6330 Gebäudekosten</act:name>
@@ -12459,7 +12459,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>6330</act:code>
   <act:description>Gebäudekosten</act:description>
-  <act:parent type="guid">f186ec8ae9827be57ea4ce33f2d92350</act:parent>
+  <act:parent type="new">f186ec8ae9827be57ea4ce33f2d92350</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>6331 Strom </act:name>
@@ -12472,7 +12472,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>6331</act:code>
   <act:description>Strom </act:description>
-  <act:parent type="guid">f186ec8ae9827be57ea4ce33f2d92350</act:parent>
+  <act:parent type="new">f186ec8ae9827be57ea4ce33f2d92350</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>6332 Wasser </act:name>
@@ -12485,7 +12485,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>6332</act:code>
   <act:description>Wasser </act:description>
-  <act:parent type="guid">f186ec8ae9827be57ea4ce33f2d92350</act:parent>
+  <act:parent type="new">f186ec8ae9827be57ea4ce33f2d92350</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>6333 Gas, Heizung </act:name>
@@ -12498,7 +12498,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>6333</act:code>
   <act:description>Gas, Heizung </act:description>
-  <act:parent type="guid">f186ec8ae9827be57ea4ce33f2d92350</act:parent>
+  <act:parent type="new">f186ec8ae9827be57ea4ce33f2d92350</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>6334 Sonstige Raumkosten </act:name>
@@ -12511,7 +12511,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>6334</act:code>
   <act:description>Sonstige Raumkosten </act:description>
-  <act:parent type="guid">f186ec8ae9827be57ea4ce33f2d92350</act:parent>
+  <act:parent type="new">f186ec8ae9827be57ea4ce33f2d92350</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>6335 Gema-Gebühren</act:name>
@@ -12524,7 +12524,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>6335</act:code>
   <act:description>Gema-Gebühren</act:description>
-  <act:parent type="guid">f186ec8ae9827be57ea4ce33f2d92350</act:parent>
+  <act:parent type="new">f186ec8ae9827be57ea4ce33f2d92350</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>6336 Musikkosten </act:name>
@@ -12537,7 +12537,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>6336</act:code>
   <act:description>Musikkosten </act:description>
-  <act:parent type="guid">f186ec8ae9827be57ea4ce33f2d92350</act:parent>
+  <act:parent type="new">f186ec8ae9827be57ea4ce33f2d92350</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>6339 Miete, Pacht </act:name>
@@ -12550,7 +12550,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>6339</act:code>
   <act:description>Miete, Pacht </act:description>
-  <act:parent type="guid">f186ec8ae9827be57ea4ce33f2d92350</act:parent>
+  <act:parent type="new">f186ec8ae9827be57ea4ce33f2d92350</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>6340 Verwaltungskosten </act:name>
@@ -12563,7 +12563,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>6340</act:code>
   <act:description>Verwaltungskosten </act:description>
-  <act:parent type="guid">f186ec8ae9827be57ea4ce33f2d92350</act:parent>
+  <act:parent type="new">f186ec8ae9827be57ea4ce33f2d92350</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>6341 Porto, Telefon, Bürobedarf </act:name>
@@ -12576,7 +12576,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>6341</act:code>
   <act:description>Porto, Telefon, Bürobedarf </act:description>
-  <act:parent type="guid">f186ec8ae9827be57ea4ce33f2d92350</act:parent>
+  <act:parent type="new">f186ec8ae9827be57ea4ce33f2d92350</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>6342 Literatur, Zeitschriften, Bücher</act:name>
@@ -12589,7 +12589,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>6342</act:code>
   <act:description>Literatur, Zeitschriften, Bücher</act:description>
-  <act:parent type="guid">f186ec8ae9827be57ea4ce33f2d92350</act:parent>
+  <act:parent type="new">f186ec8ae9827be57ea4ce33f2d92350</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>6345 Geschenke abzugsfähig </act:name>
@@ -12602,7 +12602,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>6345</act:code>
   <act:description>Geschenke abzugsfähig </act:description>
-  <act:parent type="guid">f186ec8ae9827be57ea4ce33f2d92350</act:parent>
+  <act:parent type="new">f186ec8ae9827be57ea4ce33f2d92350</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>6346 Repräsentationskosten</act:name>
@@ -12615,7 +12615,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>6346</act:code>
   <act:description>Repräsentationskosten</act:description>
-  <act:parent type="guid">f186ec8ae9827be57ea4ce33f2d92350</act:parent>
+  <act:parent type="new">f186ec8ae9827be57ea4ce33f2d92350</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>6350 Fahrzeuge, Transportmittel</act:name>
@@ -12628,7 +12628,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>6350</act:code>
   <act:description>Fahrzeuge, Transportmittel</act:description>
-  <act:parent type="guid">f186ec8ae9827be57ea4ce33f2d92350</act:parent>
+  <act:parent type="new">f186ec8ae9827be57ea4ce33f2d92350</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>6353 Versicherungen</act:name>
@@ -12641,7 +12641,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>6353</act:code>
   <act:description>Versicherungen</act:description>
-  <act:parent type="guid">f186ec8ae9827be57ea4ce33f2d92350</act:parent>
+  <act:parent type="new">f186ec8ae9827be57ea4ce33f2d92350</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>6355 Verrechnete / aufgeteilte Kosten</act:name>
@@ -12654,7 +12654,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>6355</act:code>
   <act:description>Verrechnete / aufgeteilte Kosten</act:description>
-  <act:parent type="guid">f186ec8ae9827be57ea4ce33f2d92350</act:parent>
+  <act:parent type="new">f186ec8ae9827be57ea4ce33f2d92350</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>6360 Anteilige Zinsaufwendungen</act:name>
@@ -12667,7 +12667,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>6360</act:code>
   <act:description>Anteilige Zinsaufwendungen</act:description>
-  <act:parent type="guid">f186ec8ae9827be57ea4ce33f2d92350</act:parent>
+  <act:parent type="new">f186ec8ae9827be57ea4ce33f2d92350</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>6362 Einstellungen in Sonderposten mit Rücklageanteil </act:name>
@@ -12680,7 +12680,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>6362</act:code>
   <act:description>Einstellungen in Sonderposten mit Rücklageanteil </act:description>
-  <act:parent type="guid">f186ec8ae9827be57ea4ce33f2d92350</act:parent>
+  <act:parent type="new">f186ec8ae9827be57ea4ce33f2d92350</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>6363 Anlagenabgänge Restbuchwerte </act:name>
@@ -12693,7 +12693,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>6363</act:code>
   <act:description>Anlagenabgänge Restbuchwerte </act:description>
-  <act:parent type="guid">f186ec8ae9827be57ea4ce33f2d92350</act:parent>
+  <act:parent type="new">f186ec8ae9827be57ea4ce33f2d92350</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>6364 Steuerberatungskosten </act:name>
@@ -12706,7 +12706,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>6364</act:code>
   <act:description>Steuerberatungskosten </act:description>
-  <act:parent type="guid">f186ec8ae9827be57ea4ce33f2d92350</act:parent>
+  <act:parent type="new">f186ec8ae9827be57ea4ce33f2d92350</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>6365 Anteilige Umsatzsteuerzahlungen3) </act:name>
@@ -12719,7 +12719,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>6365</act:code>
   <act:description>Anteilige Umsatzsteuerzahlungen3) </act:description>
-  <act:parent type="guid">f186ec8ae9827be57ea4ce33f2d92350</act:parent>
+  <act:parent type="new">f186ec8ae9827be57ea4ce33f2d92350</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>6375 Abziehbare Vorsteuer3) </act:name>
@@ -12732,7 +12732,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>6375</act:code>
   <act:description>Abziehbare Vorsteuer3) </act:description>
-  <act:parent type="guid">f186ec8ae9827be57ea4ce33f2d92350</act:parent>
+  <act:parent type="new">f186ec8ae9827be57ea4ce33f2d92350</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>6377 Nicht abziehbare Vorsteuer </act:name>
@@ -12745,7 +12745,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>6377</act:code>
   <act:description>Nicht abziehbare Vorsteuer </act:description>
-  <act:parent type="guid">f186ec8ae9827be57ea4ce33f2d92350</act:parent>
+  <act:parent type="new">f186ec8ae9827be57ea4ce33f2d92350</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>6380 Aufzuteilende Vorsteuer3) </act:name>
@@ -12758,7 +12758,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>6380</act:code>
   <act:description>Aufzuteilende Vorsteuer3) </act:description>
-  <act:parent type="guid">f186ec8ae9827be57ea4ce33f2d92350</act:parent>
+  <act:parent type="new">f186ec8ae9827be57ea4ce33f2d92350</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>6385 Aufzuteilende Posten Teilbereich 6000 </act:name>
@@ -12771,7 +12771,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>6385</act:code>
   <act:description>Aufzuteilende Posten Teilbereich 6000 </act:description>
-  <act:parent type="guid">f186ec8ae9827be57ea4ce33f2d92350</act:parent>
+  <act:parent type="new">f186ec8ae9827be57ea4ce33f2d92350</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>6450 Zinsen und ähnliche Aufwendungen </act:name>
@@ -12784,7 +12784,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>6450</act:code>
   <act:description>Zinsen und ähnliche Aufwendungen </act:description>
-  <act:parent type="guid">f186ec8ae9827be57ea4ce33f2d92350</act:parent>
+  <act:parent type="new">f186ec8ae9827be57ea4ce33f2d92350</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>6460 Außerordentliche Erträge </act:name>
@@ -12797,7 +12797,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>6460</act:code>
   <act:description>Außerordentliche Erträge </act:description>
-  <act:parent type="guid">f186ec8ae9827be57ea4ce33f2d92350</act:parent>
+  <act:parent type="new">f186ec8ae9827be57ea4ce33f2d92350</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>6465 Außerordentliche Aufwendungen </act:name>
@@ -12810,7 +12810,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>6465</act:code>
   <act:description>Außerordentliche Aufwendungen </act:description>
-  <act:parent type="guid">f186ec8ae9827be57ea4ce33f2d92350</act:parent>
+  <act:parent type="new">f186ec8ae9827be57ea4ce33f2d92350</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>6475 Sonstige Steuern </act:name>
@@ -12823,7 +12823,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>6475</act:code>
   <act:description>Sonstige Steuern </act:description>
-  <act:parent type="guid">f186ec8ae9827be57ea4ce33f2d92350</act:parent>
+  <act:parent type="new">f186ec8ae9827be57ea4ce33f2d92350</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>2 ERGEBNISUMBUCHUNG NACH 8980</act:name>
@@ -12841,7 +12841,7 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">5bd71c60656fb07a79b9f6682e3f1406</act:parent>
+  <act:parent type="new">5bd71c60656fb07a79b9f6682e3f1406</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>6990 Umgebuchte Einnahmen B 6000 (Gegenkonto 8980)</act:name>
@@ -12854,7 +12854,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>6990</act:code>
   <act:description>Umgebuchte Einnahmen B 6000 (Gegenkonto 8980)</act:description>
-  <act:parent type="guid">964bffe8b328753e2649fb9fbdd8227b</act:parent>
+  <act:parent type="new">964bffe8b328753e2649fb9fbdd8227b</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>6992 Umgebuchte Ausgaben B 6000 (Gegenkonto 8990)</act:name>
@@ -12867,7 +12867,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>6992</act:code>
   <act:description>Umgebuchte Ausgaben B 6000 (Gegenkonto 8990)</act:description>
-  <act:parent type="guid">964bffe8b328753e2649fb9fbdd8227b</act:parent>
+  <act:parent type="new">964bffe8b328753e2649fb9fbdd8227b</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>7 Erfolgskonten für ertragssteuerpflichtige Geschäftsbetriebe Sport</act:name>
@@ -12888,7 +12888,7 @@
       <slot:value type="string">Betriebseinnahmen und Betriebsausgaben aus nicht steuerbegünstigten sportlichen Betätigungen gemeinnütziger Vereine und nicht gemeinnütziger Vereine (Tätigkeitsbereich 7000)</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">e24772da4864456b196be5a6301c6756</act:parent>
+  <act:parent type="new">e24772da4864456b196be5a6301c6756</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1 GESCHÄFTSBETRIEBE SPORT </act:name>
@@ -12906,7 +12906,7 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">fcdf8d69d63a7c4dce86af599c14ea1c</act:parent>
+  <act:parent type="new">fcdf8d69d63a7c4dce86af599c14ea1c</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1 GESCHÄFTSBETRIEBE SPORT (UST-PFLICHTIG) </act:name>
@@ -12924,7 +12924,7 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">ccc8f0e501bac62254681682c6d9d2c1</act:parent>
+  <act:parent type="new">ccc8f0e501bac62254681682c6d9d2c1</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1 EINNAHMEN/ERTRÄGE</act:name>
@@ -12942,7 +12942,7 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">92049a6789e75d23821d54eb7427722d</act:parent>
+  <act:parent type="new">92049a6789e75d23821d54eb7427722d</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>7000 Einnahmen aus Geschäftsbetrieben Sport</act:name>
@@ -12955,7 +12955,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>7000</act:code>
   <act:description>Einnahmen aus Geschäftsbetrieben Sport</act:description>
-  <act:parent type="guid">8de3f8fac90f8d6b2a7477fdf3a8e9e8</act:parent>
+  <act:parent type="new">8de3f8fac90f8d6b2a7477fdf3a8e9e8</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>7002 Einnahmen 19 % USt Sport 3 </act:name>
@@ -12968,7 +12968,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>7002</act:code>
   <act:description>Einnahmen 19 % USt Sport 3 </act:description>
-  <act:parent type="guid">8de3f8fac90f8d6b2a7477fdf3a8e9e8</act:parent>
+  <act:parent type="new">8de3f8fac90f8d6b2a7477fdf3a8e9e8</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>7004 Eintritt aus Wettkämpfen 19 % USt </act:name>
@@ -12981,7 +12981,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>7004</act:code>
   <act:description>Eintritt aus Wettkämpfen 19 % USt </act:description>
-  <act:parent type="guid">8de3f8fac90f8d6b2a7477fdf3a8e9e8</act:parent>
+  <act:parent type="new">8de3f8fac90f8d6b2a7477fdf3a8e9e8</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>7006 Eintritt aus Fußballspielen 19 % USt </act:name>
@@ -12994,7 +12994,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>7006</act:code>
   <act:description>Eintritt aus Fußballspielen 19 % USt </act:description>
-  <act:parent type="guid">8de3f8fac90f8d6b2a7477fdf3a8e9e8</act:parent>
+  <act:parent type="new">8de3f8fac90f8d6b2a7477fdf3a8e9e8</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>7008 Eintritt aus Sportturnieren 19 % USt </act:name>
@@ -13007,7 +13007,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>7008</act:code>
   <act:description>Eintritt aus Sportturnieren 19 % USt </act:description>
-  <act:parent type="guid">8de3f8fac90f8d6b2a7477fdf3a8e9e8</act:parent>
+  <act:parent type="new">8de3f8fac90f8d6b2a7477fdf3a8e9e8</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>7010 Eintritt aus sonstigen Sportveranstaltungen 19 % USt</act:name>
@@ -13020,7 +13020,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>7010</act:code>
   <act:description>Eintritt aus sonstigen Sportveranstaltungen 19 % USt</act:description>
-  <act:parent type="guid">8de3f8fac90f8d6b2a7477fdf3a8e9e8</act:parent>
+  <act:parent type="new">8de3f8fac90f8d6b2a7477fdf3a8e9e8</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>7012 Zuwendungen Dritter (Sponsoren) 19 % USt </act:name>
@@ -13033,7 +13033,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>7012</act:code>
   <act:description>Zuwendungen Dritter (Sponsoren) 19 % USt </act:description>
-  <act:parent type="guid">8de3f8fac90f8d6b2a7477fdf3a8e9e8</act:parent>
+  <act:parent type="new">8de3f8fac90f8d6b2a7477fdf3a8e9e8</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>7021 Eintrittsgelder aus Sport 1 (19 % USt) </act:name>
@@ -13046,7 +13046,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>7021</act:code>
   <act:description>Eintrittsgelder aus Sport 1 (19 % USt) </act:description>
-  <act:parent type="guid">8de3f8fac90f8d6b2a7477fdf3a8e9e8</act:parent>
+  <act:parent type="new">8de3f8fac90f8d6b2a7477fdf3a8e9e8</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>7022 Eintrittsgelder aus Sport 2 (19 % USt) </act:name>
@@ -13059,7 +13059,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>7022</act:code>
   <act:description>Eintrittsgelder aus Sport 2 (19 % USt) </act:description>
-  <act:parent type="guid">8de3f8fac90f8d6b2a7477fdf3a8e9e8</act:parent>
+  <act:parent type="new">8de3f8fac90f8d6b2a7477fdf3a8e9e8</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>7023 Eintrittsgelder aus Sport 3 (19 % USt) </act:name>
@@ -13072,7 +13072,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>7023</act:code>
   <act:description>Eintrittsgelder aus Sport 3 (19 % USt) </act:description>
-  <act:parent type="guid">8de3f8fac90f8d6b2a7477fdf3a8e9e8</act:parent>
+  <act:parent type="new">8de3f8fac90f8d6b2a7477fdf3a8e9e8</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>7050 Einnahmen aus Fußballspielen mit Lizenzspielern</act:name>
@@ -13085,7 +13085,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>7050</act:code>
   <act:description>Einnahmen aus Fußballspielen mit Lizenzspielern</act:description>
-  <act:parent type="guid">8de3f8fac90f8d6b2a7477fdf3a8e9e8</act:parent>
+  <act:parent type="new">8de3f8fac90f8d6b2a7477fdf3a8e9e8</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>7052 Eintrittsgelder 19 % USt </act:name>
@@ -13098,7 +13098,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>7052</act:code>
   <act:description>Eintrittsgelder 19 % USt </act:description>
-  <act:parent type="guid">8de3f8fac90f8d6b2a7477fdf3a8e9e8</act:parent>
+  <act:parent type="new">8de3f8fac90f8d6b2a7477fdf3a8e9e8</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>7054 Einnahmen aus Ablösesummen 19 % USt </act:name>
@@ -13111,7 +13111,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>7054</act:code>
   <act:description>Einnahmen aus Ablösesummen 19 % USt </act:description>
-  <act:parent type="guid">8de3f8fac90f8d6b2a7477fdf3a8e9e8</act:parent>
+  <act:parent type="new">8de3f8fac90f8d6b2a7477fdf3a8e9e8</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>7100 Sonstige Einnahmen Geschäftsbetrieb Sport 3 </act:name>
@@ -13124,7 +13124,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>7100</act:code>
   <act:description>Sonstige Einnahmen Geschäftsbetrieb Sport 3 </act:description>
-  <act:parent type="guid">8de3f8fac90f8d6b2a7477fdf3a8e9e8</act:parent>
+  <act:parent type="new">8de3f8fac90f8d6b2a7477fdf3a8e9e8</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>7102 Anteilige/verrechnete Einnahmen </act:name>
@@ -13137,7 +13137,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>7102</act:code>
   <act:description>Anteilige/verrechnete Einnahmen </act:description>
-  <act:parent type="guid">8de3f8fac90f8d6b2a7477fdf3a8e9e8</act:parent>
+  <act:parent type="new">8de3f8fac90f8d6b2a7477fdf3a8e9e8</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>7104 Sonstige Erträge </act:name>
@@ -13150,7 +13150,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>7104</act:code>
   <act:description>Sonstige Erträge </act:description>
-  <act:parent type="guid">8de3f8fac90f8d6b2a7477fdf3a8e9e8</act:parent>
+  <act:parent type="new">8de3f8fac90f8d6b2a7477fdf3a8e9e8</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>7106 Einnahmen aus Sportkursen/-lehrgängen mit bezahlten Sportlern </act:name>
@@ -13163,7 +13163,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>7106</act:code>
   <act:description>Einnahmen aus Sportkursen/-lehrgängen mit bezahlten Sportlern </act:description>
-  <act:parent type="guid">8de3f8fac90f8d6b2a7477fdf3a8e9e8</act:parent>
+  <act:parent type="new">8de3f8fac90f8d6b2a7477fdf3a8e9e8</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>7150 Einnahmen aus Ablöse bezahlter Sportler 19 % USt</act:name>
@@ -13176,7 +13176,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>7150</act:code>
   <act:description>Einnahmen aus Ablöse bezahlter Sportler 19 % USt</act:description>
-  <act:parent type="guid">8de3f8fac90f8d6b2a7477fdf3a8e9e8</act:parent>
+  <act:parent type="new">8de3f8fac90f8d6b2a7477fdf3a8e9e8</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>7152 Verkaufserlöse Anlagevermögen Teilbereich 7001 19 % USt </act:name>
@@ -13189,7 +13189,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>7152</act:code>
   <act:description>Verkaufserlöse Anlagevermögen Teilbereich 7001 19 % USt </act:description>
-  <act:parent type="guid">8de3f8fac90f8d6b2a7477fdf3a8e9e8</act:parent>
+  <act:parent type="new">8de3f8fac90f8d6b2a7477fdf3a8e9e8</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>7154 Einnahmen aus Nebenleistungen</act:name>
@@ -13202,7 +13202,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>7154</act:code>
   <act:description>Einnahmen aus Nebenleistungen</act:description>
-  <act:parent type="guid">8de3f8fac90f8d6b2a7477fdf3a8e9e8</act:parent>
+  <act:parent type="new">8de3f8fac90f8d6b2a7477fdf3a8e9e8</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>7160 Erträge aus der Auflösung von Sonderposten mit Rücklageanteil</act:name>
@@ -13215,7 +13215,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>7160</act:code>
   <act:description>Erträge aus der Auflösung von Sonderposten mit Rücklageanteil</act:description>
-  <act:parent type="guid">8de3f8fac90f8d6b2a7477fdf3a8e9e8</act:parent>
+  <act:parent type="new">8de3f8fac90f8d6b2a7477fdf3a8e9e8</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>7190 Zuschreibungen </act:name>
@@ -13228,7 +13228,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>7190</act:code>
   <act:description>Zuschreibungen </act:description>
-  <act:parent type="guid">8de3f8fac90f8d6b2a7477fdf3a8e9e8</act:parent>
+  <act:parent type="new">8de3f8fac90f8d6b2a7477fdf3a8e9e8</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>2 AUSGABEN/AUFWENDUNGEN </act:name>
@@ -13246,7 +13246,7 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">92049a6789e75d23821d54eb7427722d</act:parent>
+  <act:parent type="new">92049a6789e75d23821d54eb7427722d</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>7200 Aufwendungen für Roh-, Hilfs- und Betriebsstoffe/bezogene Waren </act:name>
@@ -13259,7 +13259,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>7200</act:code>
   <act:description>Aufwendungen für Roh-, Hilfs- und Betriebsstoffe/bezogene Waren </act:description>
-  <act:parent type="guid">e7260990015599ba55ad563fdb47e6f2</act:parent>
+  <act:parent type="new">e7260990015599ba55ad563fdb47e6f2</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>7210 Aufwendungen für bezogene Leistungen</act:name>
@@ -13272,7 +13272,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>7210</act:code>
   <act:description>Aufwendungen für bezogene Leistungen</act:description>
-  <act:parent type="guid">e7260990015599ba55ad563fdb47e6f2</act:parent>
+  <act:parent type="new">e7260990015599ba55ad563fdb47e6f2</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>7220 Löhne und Gehälter </act:name>
@@ -13285,7 +13285,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>7220</act:code>
   <act:description>Löhne und Gehälter </act:description>
-  <act:parent type="guid">e7260990015599ba55ad563fdb47e6f2</act:parent>
+  <act:parent type="new">e7260990015599ba55ad563fdb47e6f2</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>7222 Vergütungen an Sportler </act:name>
@@ -13298,7 +13298,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>7222</act:code>
   <act:description>Vergütungen an Sportler </act:description>
-  <act:parent type="guid">e7260990015599ba55ad563fdb47e6f2</act:parent>
+  <act:parent type="new">e7260990015599ba55ad563fdb47e6f2</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>7224 Vergütungen i. S. v. § 67a Abs. 3 Satz 3 AO </act:name>
@@ -13311,7 +13311,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>7224</act:code>
   <act:description>Vergütungen i. S. v. § 67a Abs. 3 Satz 3 AO </act:description>
-  <act:parent type="guid">e7260990015599ba55ad563fdb47e6f2</act:parent>
+  <act:parent type="new">e7260990015599ba55ad563fdb47e6f2</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>7226 Sportvergütungen an Aktive </act:name>
@@ -13324,7 +13324,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>7226</act:code>
   <act:description>Sportvergütungen an Aktive </act:description>
-  <act:parent type="guid">e7260990015599ba55ad563fdb47e6f2</act:parent>
+  <act:parent type="new">e7260990015599ba55ad563fdb47e6f2</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>7228 Sonstige Vergütungen an Aktive </act:name>
@@ -13337,7 +13337,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>7228</act:code>
   <act:description>Sonstige Vergütungen an Aktive </act:description>
-  <act:parent type="guid">e7260990015599ba55ad563fdb47e6f2</act:parent>
+  <act:parent type="new">e7260990015599ba55ad563fdb47e6f2</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>7232 Personalkosten Trainer, Übungsleiter </act:name>
@@ -13350,7 +13350,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>7232</act:code>
   <act:description>Personalkosten Trainer, Übungsleiter </act:description>
-  <act:parent type="guid">e7260990015599ba55ad563fdb47e6f2</act:parent>
+  <act:parent type="new">e7260990015599ba55ad563fdb47e6f2</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>7234 Sonstige Personalkosten </act:name>
@@ -13363,7 +13363,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>7234</act:code>
   <act:description>Sonstige Personalkosten </act:description>
-  <act:parent type="guid">e7260990015599ba55ad563fdb47e6f2</act:parent>
+  <act:parent type="new">e7260990015599ba55ad563fdb47e6f2</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>7236 Aushilfslöhne </act:name>
@@ -13376,7 +13376,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>7236</act:code>
   <act:description>Aushilfslöhne </act:description>
-  <act:parent type="guid">e7260990015599ba55ad563fdb47e6f2</act:parent>
+  <act:parent type="new">e7260990015599ba55ad563fdb47e6f2</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>7250 Sozialversicherungsbeiträge </act:name>
@@ -13389,7 +13389,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>7250</act:code>
   <act:description>Sozialversicherungsbeiträge </act:description>
-  <act:parent type="guid">e7260990015599ba55ad563fdb47e6f2</act:parent>
+  <act:parent type="new">e7260990015599ba55ad563fdb47e6f2</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>7252 Abgeführte Lohnsteuer</act:name>
@@ -13402,7 +13402,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>7252</act:code>
   <act:description>Abgeführte Lohnsteuer</act:description>
-  <act:parent type="guid">e7260990015599ba55ad563fdb47e6f2</act:parent>
+  <act:parent type="new">e7260990015599ba55ad563fdb47e6f2</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>7265 Abgaben für Altersversorgung </act:name>
@@ -13415,7 +13415,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>7265</act:code>
   <act:description>Abgaben für Altersversorgung </act:description>
-  <act:parent type="guid">e7260990015599ba55ad563fdb47e6f2</act:parent>
+  <act:parent type="new">e7260990015599ba55ad563fdb47e6f2</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>7270 Abschreibungen Anlagevermögen Teilbereich 7000</act:name>
@@ -13428,7 +13428,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>7270</act:code>
   <act:description>Abschreibungen Anlagevermögen Teilbereich 7000</act:description>
-  <act:parent type="guid">e7260990015599ba55ad563fdb47e6f2</act:parent>
+  <act:parent type="new">e7260990015599ba55ad563fdb47e6f2</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>7274 Abschreibungen GWG</act:name>
@@ -13441,7 +13441,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>7274</act:code>
   <act:description>Abschreibungen GWG</act:description>
-  <act:parent type="guid">e7260990015599ba55ad563fdb47e6f2</act:parent>
+  <act:parent type="new">e7260990015599ba55ad563fdb47e6f2</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>7275 Abschreibungen auf den Sammelposten geringwertige Wirtschaftsgüter</act:name>
@@ -13454,7 +13454,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>7275</act:code>
   <act:description>Abschreibungen auf den Sammelposten geringwertige Wirtschaftsgüter</act:description>
-  <act:parent type="guid">e7260990015599ba55ad563fdb47e6f2</act:parent>
+  <act:parent type="new">e7260990015599ba55ad563fdb47e6f2</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>7278 Kalkulatorische Abschreibungen</act:name>
@@ -13467,7 +13467,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>7278</act:code>
   <act:description>Kalkulatorische Abschreibungen</act:description>
-  <act:parent type="guid">e7260990015599ba55ad563fdb47e6f2</act:parent>
+  <act:parent type="new">e7260990015599ba55ad563fdb47e6f2</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>7280 Abschreibungen auf Umlaufvermögen, unüblich hoch</act:name>
@@ -13480,7 +13480,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>7280</act:code>
   <act:description>Abschreibungen auf Umlaufvermögen, unüblich hoch</act:description>
-  <act:parent type="guid">e7260990015599ba55ad563fdb47e6f2</act:parent>
+  <act:parent type="new">e7260990015599ba55ad563fdb47e6f2</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>7300 Reisekosten</act:name>
@@ -13493,7 +13493,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>7300</act:code>
   <act:description>Reisekosten</act:description>
-  <act:parent type="guid">e7260990015599ba55ad563fdb47e6f2</act:parent>
+  <act:parent type="new">e7260990015599ba55ad563fdb47e6f2</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>7302 Reisekosten Arbeitnehmer Verpflegungsmehraufwand</act:name>
@@ -13506,7 +13506,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>7302</act:code>
   <act:description>Reisekosten Arbeitnehmer Verpflegungsmehraufwand</act:description>
-  <act:parent type="guid">e7260990015599ba55ad563fdb47e6f2</act:parent>
+  <act:parent type="new">e7260990015599ba55ad563fdb47e6f2</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>7304 Reisekosten Arbeitnehmer</act:name>
@@ -13519,7 +13519,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>7304</act:code>
   <act:description>Reisekosten Arbeitnehmer</act:description>
-  <act:parent type="guid">e7260990015599ba55ad563fdb47e6f2</act:parent>
+  <act:parent type="new">e7260990015599ba55ad563fdb47e6f2</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>7306 Km-Geld-Erstattung</act:name>
@@ -13532,7 +13532,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>7306</act:code>
   <act:description>Km-Geld-Erstattung</act:description>
-  <act:parent type="guid">e7260990015599ba55ad563fdb47e6f2</act:parent>
+  <act:parent type="new">e7260990015599ba55ad563fdb47e6f2</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>7308 Sonstiger Reisekostenersatz</act:name>
@@ -13545,7 +13545,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>7308</act:code>
   <act:description>Sonstiger Reisekostenersatz</act:description>
-  <act:parent type="guid">e7260990015599ba55ad563fdb47e6f2</act:parent>
+  <act:parent type="new">e7260990015599ba55ad563fdb47e6f2</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>7310 Kostenerstattung an Gastmannschaften</act:name>
@@ -13558,7 +13558,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>7310</act:code>
   <act:description>Kostenerstattung an Gastmannschaften</act:description>
-  <act:parent type="guid">e7260990015599ba55ad563fdb47e6f2</act:parent>
+  <act:parent type="new">e7260990015599ba55ad563fdb47e6f2</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>7312 Sonstige Vergütungen</act:name>
@@ -13571,7 +13571,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>7312</act:code>
   <act:description>Sonstige Vergütungen</act:description>
-  <act:parent type="guid">e7260990015599ba55ad563fdb47e6f2</act:parent>
+  <act:parent type="new">e7260990015599ba55ad563fdb47e6f2</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>7314 Aufwand für andere Vorteile</act:name>
@@ -13584,7 +13584,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>7314</act:code>
   <act:description>Aufwand für andere Vorteile</act:description>
-  <act:parent type="guid">e7260990015599ba55ad563fdb47e6f2</act:parent>
+  <act:parent type="new">e7260990015599ba55ad563fdb47e6f2</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>7316 Gezahlte Preisgelder an bezahlte Sportler</act:name>
@@ -13597,7 +13597,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>7316</act:code>
   <act:description>Gezahlte Preisgelder an bezahlte Sportler</act:description>
-  <act:parent type="guid">e7260990015599ba55ad563fdb47e6f2</act:parent>
+  <act:parent type="new">e7260990015599ba55ad563fdb47e6f2</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>7318 Aufwandsersatz</act:name>
@@ -13610,7 +13610,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>7318</act:code>
   <act:description>Aufwandsersatz</act:description>
-  <act:parent type="guid">e7260990015599ba55ad563fdb47e6f2</act:parent>
+  <act:parent type="new">e7260990015599ba55ad563fdb47e6f2</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>7320 Anteilige Aufwandspauschale Teilbereich 7001</act:name>
@@ -13623,7 +13623,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>7320</act:code>
   <act:description>Anteilige Aufwandspauschale Teilbereich 7001</act:description>
-  <act:parent type="guid">e7260990015599ba55ad563fdb47e6f2</act:parent>
+  <act:parent type="new">e7260990015599ba55ad563fdb47e6f2</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>7350 Sonstige veranstaltungsabhängige Kosten</act:name>
@@ -13636,7 +13636,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>7350</act:code>
   <act:description>Sonstige veranstaltungsabhängige Kosten</act:description>
-  <act:parent type="guid">e7260990015599ba55ad563fdb47e6f2</act:parent>
+  <act:parent type="new">e7260990015599ba55ad563fdb47e6f2</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>7352 Reisekostenerstattung an Nichtaktive</act:name>
@@ -13649,7 +13649,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>7352</act:code>
   <act:description>Reisekostenerstattung an Nichtaktive</act:description>
-  <act:parent type="guid">e7260990015599ba55ad563fdb47e6f2</act:parent>
+  <act:parent type="new">e7260990015599ba55ad563fdb47e6f2</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>7354 Transportkosten</act:name>
@@ -13662,7 +13662,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>7354</act:code>
   <act:description>Transportkosten</act:description>
-  <act:parent type="guid">e7260990015599ba55ad563fdb47e6f2</act:parent>
+  <act:parent type="new">e7260990015599ba55ad563fdb47e6f2</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>7356 Abgaben</act:name>
@@ -13675,7 +13675,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>7356</act:code>
   <act:description>Abgaben</act:description>
-  <act:parent type="guid">e7260990015599ba55ad563fdb47e6f2</act:parent>
+  <act:parent type="new">e7260990015599ba55ad563fdb47e6f2</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>7358 Sonstige Kosten</act:name>
@@ -13688,7 +13688,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>7358</act:code>
   <act:description>Sonstige Kosten</act:description>
-  <act:parent type="guid">e7260990015599ba55ad563fdb47e6f2</act:parent>
+  <act:parent type="new">e7260990015599ba55ad563fdb47e6f2</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>7380 Kosten der Sportanlagen</act:name>
@@ -13701,7 +13701,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>7380</act:code>
   <act:description>Kosten der Sportanlagen</act:description>
-  <act:parent type="guid">e7260990015599ba55ad563fdb47e6f2</act:parent>
+  <act:parent type="new">e7260990015599ba55ad563fdb47e6f2</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>7382 Personalkosten</act:name>
@@ -13714,7 +13714,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>7382</act:code>
   <act:description>Personalkosten</act:description>
-  <act:parent type="guid">e7260990015599ba55ad563fdb47e6f2</act:parent>
+  <act:parent type="new">e7260990015599ba55ad563fdb47e6f2</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>7384 Miete, Pacht</act:name>
@@ -13727,7 +13727,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>7384</act:code>
   <act:description>Miete, Pacht</act:description>
-  <act:parent type="guid">e7260990015599ba55ad563fdb47e6f2</act:parent>
+  <act:parent type="new">e7260990015599ba55ad563fdb47e6f2</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>7385 Strom</act:name>
@@ -13740,7 +13740,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>7385</act:code>
   <act:description>Strom</act:description>
-  <act:parent type="guid">e7260990015599ba55ad563fdb47e6f2</act:parent>
+  <act:parent type="new">e7260990015599ba55ad563fdb47e6f2</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>7386 Wasser</act:name>
@@ -13753,7 +13753,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>7386</act:code>
   <act:description>Wasser</act:description>
-  <act:parent type="guid">e7260990015599ba55ad563fdb47e6f2</act:parent>
+  <act:parent type="new">e7260990015599ba55ad563fdb47e6f2</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>7387 Gas, Heizung</act:name>
@@ -13766,7 +13766,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>7387</act:code>
   <act:description>Gas, Heizung</act:description>
-  <act:parent type="guid">e7260990015599ba55ad563fdb47e6f2</act:parent>
+  <act:parent type="new">e7260990015599ba55ad563fdb47e6f2</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>7388 Reparaturen</act:name>
@@ -13779,7 +13779,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>7388</act:code>
   <act:description>Reparaturen</act:description>
-  <act:parent type="guid">e7260990015599ba55ad563fdb47e6f2</act:parent>
+  <act:parent type="new">e7260990015599ba55ad563fdb47e6f2</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>7400 Allgemeine Kosten des Sportbetriebs</act:name>
@@ -13792,7 +13792,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>7400</act:code>
   <act:description>Allgemeine Kosten des Sportbetriebs</act:description>
-  <act:parent type="guid">e7260990015599ba55ad563fdb47e6f2</act:parent>
+  <act:parent type="new">e7260990015599ba55ad563fdb47e6f2</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>7402 Anteilige Personalkosten</act:name>
@@ -13805,7 +13805,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>7402</act:code>
   <act:description>Anteilige Personalkosten</act:description>
-  <act:parent type="guid">e7260990015599ba55ad563fdb47e6f2</act:parent>
+  <act:parent type="new">e7260990015599ba55ad563fdb47e6f2</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>7404 Verwaltungskosten</act:name>
@@ -13818,7 +13818,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>7404</act:code>
   <act:description>Verwaltungskosten</act:description>
-  <act:parent type="guid">e7260990015599ba55ad563fdb47e6f2</act:parent>
+  <act:parent type="new">e7260990015599ba55ad563fdb47e6f2</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>7406 Reisekostenerstattung</act:name>
@@ -13831,7 +13831,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>7406</act:code>
   <act:description>Reisekostenerstattung</act:description>
-  <act:parent type="guid">e7260990015599ba55ad563fdb47e6f2</act:parent>
+  <act:parent type="new">e7260990015599ba55ad563fdb47e6f2</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>7408 Reisekosten Arbeitnehmer Verpflegungsmehraufwand</act:name>
@@ -13844,7 +13844,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>7408</act:code>
   <act:description>Reisekosten Arbeitnehmer Verpflegungsmehraufwand</act:description>
-  <act:parent type="guid">e7260990015599ba55ad563fdb47e6f2</act:parent>
+  <act:parent type="new">e7260990015599ba55ad563fdb47e6f2</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>7410 Reisekosten Arbeitnehmer</act:name>
@@ -13857,7 +13857,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>7410</act:code>
   <act:description>Reisekosten Arbeitnehmer</act:description>
-  <act:parent type="guid">e7260990015599ba55ad563fdb47e6f2</act:parent>
+  <act:parent type="new">e7260990015599ba55ad563fdb47e6f2</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>7412 Km-Geld-Erstattung</act:name>
@@ -13870,7 +13870,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>7412</act:code>
   <act:description>Km-Geld-Erstattung</act:description>
-  <act:parent type="guid">e7260990015599ba55ad563fdb47e6f2</act:parent>
+  <act:parent type="new">e7260990015599ba55ad563fdb47e6f2</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>7414 Versicherungen</act:name>
@@ -13883,7 +13883,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>7414</act:code>
   <act:description>Versicherungen</act:description>
-  <act:parent type="guid">e7260990015599ba55ad563fdb47e6f2</act:parent>
+  <act:parent type="new">e7260990015599ba55ad563fdb47e6f2</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>7416 Sportkleidung</act:name>
@@ -13896,7 +13896,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>7416</act:code>
   <act:description>Sportkleidung</act:description>
-  <act:parent type="guid">e7260990015599ba55ad563fdb47e6f2</act:parent>
+  <act:parent type="new">e7260990015599ba55ad563fdb47e6f2</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>7418 Ausbildungskostenersatz</act:name>
@@ -13909,7 +13909,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>7418</act:code>
   <act:description>Ausbildungskostenersatz</act:description>
-  <act:parent type="guid">e7260990015599ba55ad563fdb47e6f2</act:parent>
+  <act:parent type="new">e7260990015599ba55ad563fdb47e6f2</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>7430 Betriebskosten Fahrzeuge, Transportmittel</act:name>
@@ -13922,7 +13922,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>7430</act:code>
   <act:description>Betriebskosten Fahrzeuge, Transportmittel</act:description>
-  <act:parent type="guid">e7260990015599ba55ad563fdb47e6f2</act:parent>
+  <act:parent type="new">e7260990015599ba55ad563fdb47e6f2</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>7432 Kfz-Kosten</act:name>
@@ -13935,7 +13935,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>7432</act:code>
   <act:description>Kfz-Kosten</act:description>
-  <act:parent type="guid">e7260990015599ba55ad563fdb47e6f2</act:parent>
+  <act:parent type="new">e7260990015599ba55ad563fdb47e6f2</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>7440 Betriebskosten Ausstattung, Sportgeräte</act:name>
@@ -13948,7 +13948,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>7440</act:code>
   <act:description>Betriebskosten Ausstattung, Sportgeräte</act:description>
-  <act:parent type="guid">e7260990015599ba55ad563fdb47e6f2</act:parent>
+  <act:parent type="new">e7260990015599ba55ad563fdb47e6f2</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>7442 Betriebskosten Ausstattung Teilbereich 7001</act:name>
@@ -13961,7 +13961,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>7442</act:code>
   <act:description>Betriebskosten Ausstattung Teilbereich 7001</act:description>
-  <act:parent type="guid">e7260990015599ba55ad563fdb47e6f2</act:parent>
+  <act:parent type="new">e7260990015599ba55ad563fdb47e6f2</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>7444 Betriebskosten Sportgeräte Teilbereich 7001</act:name>
@@ -13974,7 +13974,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>7444</act:code>
   <act:description>Betriebskosten Sportgeräte Teilbereich 7001</act:description>
-  <act:parent type="guid">e7260990015599ba55ad563fdb47e6f2</act:parent>
+  <act:parent type="new">e7260990015599ba55ad563fdb47e6f2</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>7446 Reparaturkosten Ausstattung/Geräte</act:name>
@@ -13987,7 +13987,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>7446</act:code>
   <act:description>Reparaturkosten Ausstattung/Geräte</act:description>
-  <act:parent type="guid">e7260990015599ba55ad563fdb47e6f2</act:parent>
+  <act:parent type="new">e7260990015599ba55ad563fdb47e6f2</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>7460 Gewerbesteuer</act:name>
@@ -14000,7 +14000,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>7460</act:code>
   <act:description>Gewerbesteuer</act:description>
-  <act:parent type="guid">e7260990015599ba55ad563fdb47e6f2</act:parent>
+  <act:parent type="new">e7260990015599ba55ad563fdb47e6f2</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>7462 Sonstige Steuern, Abgaben</act:name>
@@ -14013,7 +14013,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>7462</act:code>
   <act:description>Sonstige Steuern, Abgaben</act:description>
-  <act:parent type="guid">e7260990015599ba55ad563fdb47e6f2</act:parent>
+  <act:parent type="new">e7260990015599ba55ad563fdb47e6f2</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>7500 Verschiedene Kosten Teilbereich 7001</act:name>
@@ -14026,7 +14026,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>7500</act:code>
   <act:description>Verschiedene Kosten Teilbereich 7001</act:description>
-  <act:parent type="guid">e7260990015599ba55ad563fdb47e6f2</act:parent>
+  <act:parent type="new">e7260990015599ba55ad563fdb47e6f2</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>7502 Verrechnete/aufgeteilte Kosten</act:name>
@@ -14039,7 +14039,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>7502</act:code>
   <act:description>Verrechnete/aufgeteilte Kosten</act:description>
-  <act:parent type="guid">e7260990015599ba55ad563fdb47e6f2</act:parent>
+  <act:parent type="new">e7260990015599ba55ad563fdb47e6f2</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>7504 Anteilige Umsatzsteuerzahlungen</act:name>
@@ -14052,7 +14052,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>7504</act:code>
   <act:description>Anteilige Umsatzsteuerzahlungen</act:description>
-  <act:parent type="guid">e7260990015599ba55ad563fdb47e6f2</act:parent>
+  <act:parent type="new">e7260990015599ba55ad563fdb47e6f2</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>7506 Aufzuteilende Vorsteuer</act:name>
@@ -14065,7 +14065,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>7506</act:code>
   <act:description>Aufzuteilende Vorsteuer</act:description>
-  <act:parent type="guid">e7260990015599ba55ad563fdb47e6f2</act:parent>
+  <act:parent type="new">e7260990015599ba55ad563fdb47e6f2</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>7508 Abziehbare Vorsteuer</act:name>
@@ -14078,7 +14078,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>7508</act:code>
   <act:description>Abziehbare Vorsteuer</act:description>
-  <act:parent type="guid">e7260990015599ba55ad563fdb47e6f2</act:parent>
+  <act:parent type="new">e7260990015599ba55ad563fdb47e6f2</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>7510 Nicht abziehbare Vorsteuer</act:name>
@@ -14091,7 +14091,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>7510</act:code>
   <act:description>Nicht abziehbare Vorsteuer</act:description>
-  <act:parent type="guid">e7260990015599ba55ad563fdb47e6f2</act:parent>
+  <act:parent type="new">e7260990015599ba55ad563fdb47e6f2</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>7511 Anlagenabgänge Restbuchwerte</act:name>
@@ -14104,7 +14104,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>7511</act:code>
   <act:description>Anlagenabgänge Restbuchwerte</act:description>
-  <act:parent type="guid">e7260990015599ba55ad563fdb47e6f2</act:parent>
+  <act:parent type="new">e7260990015599ba55ad563fdb47e6f2</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>7512 Beiträge</act:name>
@@ -14117,7 +14117,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>7512</act:code>
   <act:description>Beiträge</act:description>
-  <act:parent type="guid">e7260990015599ba55ad563fdb47e6f2</act:parent>
+  <act:parent type="new">e7260990015599ba55ad563fdb47e6f2</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>7513 Steuerberatungskosten</act:name>
@@ -14130,7 +14130,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>7513</act:code>
   <act:description>Steuerberatungskosten</act:description>
-  <act:parent type="guid">e7260990015599ba55ad563fdb47e6f2</act:parent>
+  <act:parent type="new">e7260990015599ba55ad563fdb47e6f2</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>7514 Anteilige Verwaltungskosten</act:name>
@@ -14143,7 +14143,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>7514</act:code>
   <act:description>Anteilige Verwaltungskosten</act:description>
-  <act:parent type="guid">e7260990015599ba55ad563fdb47e6f2</act:parent>
+  <act:parent type="new">e7260990015599ba55ad563fdb47e6f2</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>7516 Aufzuteilende Posten Teilbereich 7001</act:name>
@@ -14156,7 +14156,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>7516</act:code>
   <act:description>Aufzuteilende Posten Teilbereich 7001</act:description>
-  <act:parent type="guid">e7260990015599ba55ad563fdb47e6f2</act:parent>
+  <act:parent type="new">e7260990015599ba55ad563fdb47e6f2</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>7517 Einstellungen in Sonderposten mit Rücklageanteil</act:name>
@@ -14169,7 +14169,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>7517</act:code>
   <act:description>Einstellungen in Sonderposten mit Rücklageanteil</act:description>
-  <act:parent type="guid">e7260990015599ba55ad563fdb47e6f2</act:parent>
+  <act:parent type="new">e7260990015599ba55ad563fdb47e6f2</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>7518 Ertrag aus Storno Aufwandspauschale (Gegenkonto 3795)</act:name>
@@ -14182,7 +14182,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>7518</act:code>
   <act:description>Ertrag aus Storno Aufwandspauschale (Gegenkonto 3795)</act:description>
-  <act:parent type="guid">e7260990015599ba55ad563fdb47e6f2</act:parent>
+  <act:parent type="new">e7260990015599ba55ad563fdb47e6f2</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>7520 Ertrag aus Storno Trainingskosten (Gegenkonto 3795)</act:name>
@@ -14195,7 +14195,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>7520</act:code>
   <act:description>Ertrag aus Storno Trainingskosten (Gegenkonto 3795)</act:description>
-  <act:parent type="guid">e7260990015599ba55ad563fdb47e6f2</act:parent>
+  <act:parent type="new">e7260990015599ba55ad563fdb47e6f2</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>2 GESCHÄFTSBETRIEBE NEBENTÄTIGKEITEN SPORT </act:name>
@@ -14213,7 +14213,7 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">ccc8f0e501bac62254681682c6d9d2c1</act:parent>
+  <act:parent type="new">ccc8f0e501bac62254681682c6d9d2c1</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1 EINNAHMEN/ERTRÄGE </act:name>
@@ -14231,7 +14231,7 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">5ab7dec60ddf50e15b89a68ed22b7787</act:parent>
+  <act:parent type="new">5ab7dec60ddf50e15b89a68ed22b7787</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>7800 Werbeeinnahmen in eigener Regie bei Sport </act:name>
@@ -14244,7 +14244,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>7800</act:code>
   <act:description>Werbeeinnahmen in eigener Regie bei Sport </act:description>
-  <act:parent type="guid">800a1a02bd3cd2228a3dc80ca8fd877c</act:parent>
+  <act:parent type="new">800a1a02bd3cd2228a3dc80ca8fd877c</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>7801 Einnahmen Reklameflächen 19 % USt </act:name>
@@ -14257,7 +14257,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>7801</act:code>
   <act:description>Einnahmen Reklameflächen 19 % USt </act:description>
-  <act:parent type="guid">800a1a02bd3cd2228a3dc80ca8fd877c</act:parent>
+  <act:parent type="new">800a1a02bd3cd2228a3dc80ca8fd877c</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>7802 Einnahmen Trikotwerbung 19 % USt </act:name>
@@ -14270,7 +14270,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>7802</act:code>
   <act:description>Einnahmen Trikotwerbung 19 % USt </act:description>
-  <act:parent type="guid">800a1a02bd3cd2228a3dc80ca8fd877c</act:parent>
+  <act:parent type="new">800a1a02bd3cd2228a3dc80ca8fd877c</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>7803 Einnahmen Sportgerätewerbung 19 % USt </act:name>
@@ -14283,7 +14283,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>7803</act:code>
   <act:description>Einnahmen Sportgerätewerbung 19 % USt </act:description>
-  <act:parent type="guid">800a1a02bd3cd2228a3dc80ca8fd877c</act:parent>
+  <act:parent type="new">800a1a02bd3cd2228a3dc80ca8fd877c</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>7804 Einnahmen Bandenwerbung 19 % USt </act:name>
@@ -14296,7 +14296,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>7804</act:code>
   <act:description>Einnahmen Bandenwerbung 19 % USt </act:description>
-  <act:parent type="guid">800a1a02bd3cd2228a3dc80ca8fd877c</act:parent>
+  <act:parent type="new">800a1a02bd3cd2228a3dc80ca8fd877c</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>7805 Einnahmen aus Plakatwerbung u. ä. 19 % USt</act:name>
@@ -14309,7 +14309,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>7805</act:code>
   <act:description>Einnahmen aus Plakatwerbung u. ä. 19 % USt</act:description>
-  <act:parent type="guid">800a1a02bd3cd2228a3dc80ca8fd877c</act:parent>
+  <act:parent type="new">800a1a02bd3cd2228a3dc80ca8fd877c</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>7806 Einnahmen Lautsprecherwerbung 19 % USt </act:name>
@@ -14322,7 +14322,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>7806</act:code>
   <act:description>Einnahmen Lautsprecherwerbung 19 % USt </act:description>
-  <act:parent type="guid">800a1a02bd3cd2228a3dc80ca8fd877c</act:parent>
+  <act:parent type="new">800a1a02bd3cd2228a3dc80ca8fd877c</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>7810 Einnahmen aus übertragenen Werberechten </act:name>
@@ -14335,7 +14335,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>7810</act:code>
   <act:description>Einnahmen aus übertragenen Werberechten </act:description>
-  <act:parent type="guid">800a1a02bd3cd2228a3dc80ca8fd877c</act:parent>
+  <act:parent type="new">800a1a02bd3cd2228a3dc80ca8fd877c</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>7811 Einnahmen Trikotwerberechte 19 % USt </act:name>
@@ -14348,7 +14348,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>7811</act:code>
   <act:description>Einnahmen Trikotwerberechte 19 % USt </act:description>
-  <act:parent type="guid">800a1a02bd3cd2228a3dc80ca8fd877c</act:parent>
+  <act:parent type="new">800a1a02bd3cd2228a3dc80ca8fd877c</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>7812 Einnahmen Sportgeräte-Werberechte 19 % USt</act:name>
@@ -14361,7 +14361,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>7812</act:code>
   <act:description>Einnahmen Sportgeräte-Werberechte 19 % USt</act:description>
-  <act:parent type="guid">800a1a02bd3cd2228a3dc80ca8fd877c</act:parent>
+  <act:parent type="new">800a1a02bd3cd2228a3dc80ca8fd877c</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>7813 Sonst. Einnahmen aus Werberechten</act:name>
@@ -14374,7 +14374,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>7813</act:code>
   <act:description>Sonst. Einnahmen aus Werberechten</act:description>
-  <act:parent type="guid">800a1a02bd3cd2228a3dc80ca8fd877c</act:parent>
+  <act:parent type="new">800a1a02bd3cd2228a3dc80ca8fd877c</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>7820 Einnahmen Inserate/Werbeanzeigen</act:name>
@@ -14387,7 +14387,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>7820</act:code>
   <act:description>Einnahmen Inserate/Werbeanzeigen</act:description>
-  <act:parent type="guid">800a1a02bd3cd2228a3dc80ca8fd877c</act:parent>
+  <act:parent type="new">800a1a02bd3cd2228a3dc80ca8fd877c</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>7821 Einnahmen Verkauf Embleme/Abzeichen </act:name>
@@ -14400,7 +14400,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>7821</act:code>
   <act:description>Einnahmen Verkauf Embleme/Abzeichen </act:description>
-  <act:parent type="guid">800a1a02bd3cd2228a3dc80ca8fd877c</act:parent>
+  <act:parent type="new">800a1a02bd3cd2228a3dc80ca8fd877c</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>7830 Kurzfristige Vermietung von Sportstätten an Nichtmitglieder </act:name>
@@ -14413,7 +14413,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>7830</act:code>
   <act:description>Kurzfristige Vermietung von Sportstätten an Nichtmitglieder </act:description>
-  <act:parent type="guid">800a1a02bd3cd2228a3dc80ca8fd877c</act:parent>
+  <act:parent type="new">800a1a02bd3cd2228a3dc80ca8fd877c</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>7831 Kurzfristige Vermietung an Nichtmitglieder </act:name>
@@ -14426,7 +14426,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>7831</act:code>
   <act:description>Kurzfristige Vermietung an Nichtmitglieder </act:description>
-  <act:parent type="guid">800a1a02bd3cd2228a3dc80ca8fd877c</act:parent>
+  <act:parent type="new">800a1a02bd3cd2228a3dc80ca8fd877c</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>7832 Stundenweise Vermietung von Spielfeldern 19 % USt </act:name>
@@ -14439,7 +14439,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>7832</act:code>
   <act:description>Stundenweise Vermietung von Spielfeldern 19 % USt </act:description>
-  <act:parent type="guid">800a1a02bd3cd2228a3dc80ca8fd877c</act:parent>
+  <act:parent type="new">800a1a02bd3cd2228a3dc80ca8fd877c</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>7833 Stundenweise Vermietung von Tennisplätzen 19 % USt </act:name>
@@ -14452,7 +14452,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>7833</act:code>
   <act:description>Stundenweise Vermietung von Tennisplätzen 19 % USt </act:description>
-  <act:parent type="guid">800a1a02bd3cd2228a3dc80ca8fd877c</act:parent>
+  <act:parent type="new">800a1a02bd3cd2228a3dc80ca8fd877c</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>7834 Stundenweise Vermietung von Schwimmhallen 19 % USt </act:name>
@@ -14465,7 +14465,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>7834</act:code>
   <act:description>Stundenweise Vermietung von Schwimmhallen 19 % USt </act:description>
-  <act:parent type="guid">800a1a02bd3cd2228a3dc80ca8fd877c</act:parent>
+  <act:parent type="new">800a1a02bd3cd2228a3dc80ca8fd877c</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>7835 Stundenweise Vermietung von Kegelbahnen 19 % USt </act:name>
@@ -14478,7 +14478,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>7835</act:code>
   <act:description>Stundenweise Vermietung von Kegelbahnen 19 % USt </act:description>
-  <act:parent type="guid">800a1a02bd3cd2228a3dc80ca8fd877c</act:parent>
+  <act:parent type="new">800a1a02bd3cd2228a3dc80ca8fd877c</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>7836 Stundenweise Vermietung von Geräten 19 % USt </act:name>
@@ -14491,7 +14491,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>7836</act:code>
   <act:description>Stundenweise Vermietung von Geräten 19 % USt </act:description>
-  <act:parent type="guid">800a1a02bd3cd2228a3dc80ca8fd877c</act:parent>
+  <act:parent type="new">800a1a02bd3cd2228a3dc80ca8fd877c</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>7837 Einnahmen Greenfee 19 % USt </act:name>
@@ -14504,7 +14504,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>7837</act:code>
   <act:description>Einnahmen Greenfee 19 % USt </act:description>
-  <act:parent type="guid">800a1a02bd3cd2228a3dc80ca8fd877c</act:parent>
+  <act:parent type="new">800a1a02bd3cd2228a3dc80ca8fd877c</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>7840 Sonstige Einnahmen Teilbereich 7800</act:name>
@@ -14517,7 +14517,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>7840</act:code>
   <act:description>Sonstige Einnahmen Teilbereich 7800</act:description>
-  <act:parent type="guid">800a1a02bd3cd2228a3dc80ca8fd877c</act:parent>
+  <act:parent type="new">800a1a02bd3cd2228a3dc80ca8fd877c</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>7841 Verkaufserlöse Anlagevermögen Teilbereich 7800 19 % USt</act:name>
@@ -14530,7 +14530,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>7841</act:code>
   <act:description>Verkaufserlöse Anlagevermögen Teilbereich 7800 19 % USt</act:description>
-  <act:parent type="guid">800a1a02bd3cd2228a3dc80ca8fd877c</act:parent>
+  <act:parent type="new">800a1a02bd3cd2228a3dc80ca8fd877c</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>7842 Erträge aus der Auflösung von Sonderposten mit Rücklageanteil</act:name>
@@ -14543,7 +14543,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>7842</act:code>
   <act:description>Erträge aus der Auflösung von Sonderposten mit Rücklageanteil</act:description>
-  <act:parent type="guid">800a1a02bd3cd2228a3dc80ca8fd877c</act:parent>
+  <act:parent type="new">800a1a02bd3cd2228a3dc80ca8fd877c</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>2 AUSGABEN/AUFWENDUNGEN </act:name>
@@ -14561,7 +14561,7 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">5ab7dec60ddf50e15b89a68ed22b7787</act:parent>
+  <act:parent type="new">5ab7dec60ddf50e15b89a68ed22b7787</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>7850 Unmittelbare Ausgaben zur Werbung </act:name>
@@ -14574,7 +14574,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>7850</act:code>
   <act:description>Unmittelbare Ausgaben zur Werbung </act:description>
-  <act:parent type="guid">a170f91b5315e08cbab263c1ebe1257c</act:parent>
+  <act:parent type="new">a170f91b5315e08cbab263c1ebe1257c</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>7851 Werbekosten-Pauschbetrag 85 % (Gegenkonto zu 3795) </act:name>
@@ -14587,7 +14587,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>7851</act:code>
   <act:description>Werbekosten-Pauschbetrag 85 % (Gegenkonto zu 3795) </act:description>
-  <act:parent type="guid">a170f91b5315e08cbab263c1ebe1257c</act:parent>
+  <act:parent type="new">a170f91b5315e08cbab263c1ebe1257c</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>7852 Tatsächliche Kosten Werbung </act:name>
@@ -14600,7 +14600,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>7852</act:code>
   <act:description>Tatsächliche Kosten Werbung </act:description>
-  <act:parent type="guid">a170f91b5315e08cbab263c1ebe1257c</act:parent>
+  <act:parent type="new">a170f91b5315e08cbab263c1ebe1257c</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>7854 Anteilige Druckkosten </act:name>
@@ -14613,7 +14613,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>7854</act:code>
   <act:description>Anteilige Druckkosten </act:description>
-  <act:parent type="guid">a170f91b5315e08cbab263c1ebe1257c</act:parent>
+  <act:parent type="new">a170f91b5315e08cbab263c1ebe1257c</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>7855 Anteilige Versandkosten </act:name>
@@ -14626,7 +14626,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>7855</act:code>
   <act:description>Anteilige Versandkosten </act:description>
-  <act:parent type="guid">a170f91b5315e08cbab263c1ebe1257c</act:parent>
+  <act:parent type="new">a170f91b5315e08cbab263c1ebe1257c</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>7856 Werbemittlungskosten </act:name>
@@ -14639,7 +14639,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>7856</act:code>
   <act:description>Werbemittlungskosten </act:description>
-  <act:parent type="guid">a170f91b5315e08cbab263c1ebe1257c</act:parent>
+  <act:parent type="new">a170f91b5315e08cbab263c1ebe1257c</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>7858 Ertrag aus Storno tatsächliche Werbekosten (Gegenkonto zu 3795) </act:name>
@@ -14652,7 +14652,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>7858</act:code>
   <act:description>Ertrag aus Storno tatsächliche Werbekosten (Gegenkonto zu 3795) </act:description>
-  <act:parent type="guid">a170f91b5315e08cbab263c1ebe1257c</act:parent>
+  <act:parent type="new">a170f91b5315e08cbab263c1ebe1257c</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>7860 Unmittelbare Ausgaben zur Sportstättenvermietung </act:name>
@@ -14665,7 +14665,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>7860</act:code>
   <act:description>Unmittelbare Ausgaben zur Sportstättenvermietung </act:description>
-  <act:parent type="guid">a170f91b5315e08cbab263c1ebe1257c</act:parent>
+  <act:parent type="new">a170f91b5315e08cbab263c1ebe1257c</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>7861 Anteilige Kostenumlage für Sportstätten </act:name>
@@ -14678,7 +14678,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>7861</act:code>
   <act:description>Anteilige Kostenumlage für Sportstätten </act:description>
-  <act:parent type="guid">a170f91b5315e08cbab263c1ebe1257c</act:parent>
+  <act:parent type="new">a170f91b5315e08cbab263c1ebe1257c</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>7870 Verschiedene Kosten Teilbereich 7800 </act:name>
@@ -14691,7 +14691,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>7870</act:code>
   <act:description>Verschiedene Kosten Teilbereich 7800 </act:description>
-  <act:parent type="guid">a170f91b5315e08cbab263c1ebe1257c</act:parent>
+  <act:parent type="new">a170f91b5315e08cbab263c1ebe1257c</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>7871 Verrechnete/aufgeteilte Kosten Teilbereich 7800 </act:name>
@@ -14704,7 +14704,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>7871</act:code>
   <act:description>Verrechnete/aufgeteilte Kosten Teilbereich 7800 </act:description>
-  <act:parent type="guid">a170f91b5315e08cbab263c1ebe1257c</act:parent>
+  <act:parent type="new">a170f91b5315e08cbab263c1ebe1257c</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>7872 Anlagenabgänge Restbuchwerte </act:name>
@@ -14717,7 +14717,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>7872</act:code>
   <act:description>Anlagenabgänge Restbuchwerte </act:description>
-  <act:parent type="guid">a170f91b5315e08cbab263c1ebe1257c</act:parent>
+  <act:parent type="new">a170f91b5315e08cbab263c1ebe1257c</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>7873 Steuerberatungskosten</act:name>
@@ -14730,7 +14730,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>7873</act:code>
   <act:description>Steuerberatungskosten</act:description>
-  <act:parent type="guid">a170f91b5315e08cbab263c1ebe1257c</act:parent>
+  <act:parent type="new">a170f91b5315e08cbab263c1ebe1257c</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>7874 Einstellungen in Sonderposten mit Rücklageanteil </act:name>
@@ -14743,7 +14743,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>7874</act:code>
   <act:description>Einstellungen in Sonderposten mit Rücklageanteil </act:description>
-  <act:parent type="guid">a170f91b5315e08cbab263c1ebe1257c</act:parent>
+  <act:parent type="new">a170f91b5315e08cbab263c1ebe1257c</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>7875 Anteilige Umsatzsteuerzahlungen</act:name>
@@ -14756,7 +14756,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>7875</act:code>
   <act:description>Anteilige Umsatzsteuerzahlungen</act:description>
-  <act:parent type="guid">a170f91b5315e08cbab263c1ebe1257c</act:parent>
+  <act:parent type="new">a170f91b5315e08cbab263c1ebe1257c</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>7876 Aufzuteilende Vorsteuer</act:name>
@@ -14769,7 +14769,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>7876</act:code>
   <act:description>Aufzuteilende Vorsteuer</act:description>
-  <act:parent type="guid">a170f91b5315e08cbab263c1ebe1257c</act:parent>
+  <act:parent type="new">a170f91b5315e08cbab263c1ebe1257c</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>7877 Abziehbare Vorsteuer </act:name>
@@ -14782,7 +14782,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>7877</act:code>
   <act:description>Abziehbare Vorsteuer </act:description>
-  <act:parent type="guid">a170f91b5315e08cbab263c1ebe1257c</act:parent>
+  <act:parent type="new">a170f91b5315e08cbab263c1ebe1257c</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>7878 Nicht abziehbare Vorsteuer</act:name>
@@ -14795,7 +14795,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>7878</act:code>
   <act:description>Nicht abziehbare Vorsteuer</act:description>
-  <act:parent type="guid">a170f91b5315e08cbab263c1ebe1257c</act:parent>
+  <act:parent type="new">a170f91b5315e08cbab263c1ebe1257c</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>7879 Aufzuteilende Posten Teilbereich 7800</act:name>
@@ -14808,7 +14808,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>7879</act:code>
   <act:description>Aufzuteilende Posten Teilbereich 7800</act:description>
-  <act:parent type="guid">a170f91b5315e08cbab263c1ebe1257c</act:parent>
+  <act:parent type="new">a170f91b5315e08cbab263c1ebe1257c</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8 Erfolgskonten für andere ertragssteuerpflichtige Geschäftsbetriebe</act:name>
@@ -14829,7 +14829,7 @@
       <slot:value type="string">Betriebseinnahmen und Betriebsausgaben aus anderen nicht steuerbegünstigten wirtschaftlichen Geschäftsbetrieben gemeinnütziger Vereine und nicht gemeinnütziger Vereine (Tätigkeitsbereich 8000)</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">e24772da4864456b196be5a6301c6756</act:parent>
+  <act:parent type="new">e24772da4864456b196be5a6301c6756</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1 SONSTIGE GESCHÄFTSBETRIEBE</act:name>
@@ -14847,7 +14847,7 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">a6ad1d7db43b109ab9e5f65233425e21</act:parent>
+  <act:parent type="new">a6ad1d7db43b109ab9e5f65233425e21</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1 SONSTIGE GESCHÄFTSBETRIEBE 1</act:name>
@@ -14865,7 +14865,7 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">5d98b4b983b3bc3c8898e22a61d83fd3</act:parent>
+  <act:parent type="new">5d98b4b983b3bc3c8898e22a61d83fd3</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1 EINNAHMEN/ERTRÄGE</act:name>
@@ -14883,7 +14883,7 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">870223afdab52838fef83e1e373c0e8e</act:parent>
+  <act:parent type="new">870223afdab52838fef83e1e373c0e8e</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8000 Einnahmen aus Umsatzerlösen</act:name>
@@ -14896,7 +14896,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>8000</act:code>
   <act:description>Einnahmen aus Umsatzerlösen</act:description>
-  <act:parent type="guid">d39a2ca747fc414e367e74d91edf5c32</act:parent>
+  <act:parent type="new">d39a2ca747fc414e367e74d91edf5c32</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8002 Eintrittsgelder aus geselligen Veranstaltungen</act:name>
@@ -14909,7 +14909,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>8002</act:code>
   <act:description>Eintrittsgelder aus geselligen Veranstaltungen</act:description>
-  <act:parent type="guid">d39a2ca747fc414e367e74d91edf5c32</act:parent>
+  <act:parent type="new">d39a2ca747fc414e367e74d91edf5c32</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8004 Erlöse aus Handelswaren</act:name>
@@ -14922,7 +14922,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>8004</act:code>
   <act:description>Erlöse aus Handelswaren</act:description>
-  <act:parent type="guid">d39a2ca747fc414e367e74d91edf5c32</act:parent>
+  <act:parent type="new">d39a2ca747fc414e367e74d91edf5c32</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8006 Erlöse aus Leistungen</act:name>
@@ -14935,7 +14935,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>8006</act:code>
   <act:description>Erlöse aus Leistungen</act:description>
-  <act:parent type="guid">d39a2ca747fc414e367e74d91edf5c32</act:parent>
+  <act:parent type="new">d39a2ca747fc414e367e74d91edf5c32</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8008 Erlöse aus Leihgebühren</act:name>
@@ -14948,7 +14948,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>8008</act:code>
   <act:description>Erlöse aus Leihgebühren</act:description>
-  <act:parent type="guid">d39a2ca747fc414e367e74d91edf5c32</act:parent>
+  <act:parent type="new">d39a2ca747fc414e367e74d91edf5c32</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8010 Erlöse aus Geldspielautomaten</act:name>
@@ -14961,7 +14961,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>8010</act:code>
   <act:description>Erlöse aus Geldspielautomaten</act:description>
-  <act:parent type="guid">d39a2ca747fc414e367e74d91edf5c32</act:parent>
+  <act:parent type="new">d39a2ca747fc414e367e74d91edf5c32</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8012 Einnahmen aus Werbung Reklameflächen</act:name>
@@ -14974,7 +14974,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>8012</act:code>
   <act:description>Einnahmen aus Werbung Reklameflächen</act:description>
-  <act:parent type="guid">d39a2ca747fc414e367e74d91edf5c32</act:parent>
+  <act:parent type="new">d39a2ca747fc414e367e74d91edf5c32</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8014 Anzeigengeschäfte (z. B. Vereinszeitschrift, Programme)</act:name>
@@ -14987,7 +14987,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>8014</act:code>
   <act:description>Anzeigengeschäfte (z. B. Vereinszeitschrift, Programme)</act:description>
-  <act:parent type="guid">d39a2ca747fc414e367e74d91edf5c32</act:parent>
+  <act:parent type="new">d39a2ca747fc414e367e74d91edf5c32</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8016 Sonstige Werbeeinnahmen</act:name>
@@ -15000,7 +15000,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>8016</act:code>
   <act:description>Sonstige Werbeeinnahmen</act:description>
-  <act:parent type="guid">d39a2ca747fc414e367e74d91edf5c32</act:parent>
+  <act:parent type="new">d39a2ca747fc414e367e74d91edf5c32</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8018 Kurzfristige Benutzungsgebühren von Nichtmitgliedern</act:name>
@@ -15013,7 +15013,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>8018</act:code>
   <act:description>Kurzfristige Benutzungsgebühren von Nichtmitgliedern</act:description>
-  <act:parent type="guid">d39a2ca747fc414e367e74d91edf5c32</act:parent>
+  <act:parent type="new">d39a2ca747fc414e367e74d91edf5c32</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8020 Erlöse umsatzsteuerfrei § 4 Nr. 7 ff UStG</act:name>
@@ -15026,7 +15026,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>8020</act:code>
   <act:description>Erlöse umsatzsteuerfrei § 4 Nr. 7 ff UStG</act:description>
-  <act:parent type="guid">d39a2ca747fc414e367e74d91edf5c32</act:parent>
+  <act:parent type="new">d39a2ca747fc414e367e74d91edf5c32</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8022 Einnahmen aus steuerschädlichen Lotterien und Ausspielungen § 4 Nr. 9b UStG</act:name>
@@ -15039,7 +15039,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>8022</act:code>
   <act:description>Einnahmen aus steuerschädlichen Lotterien und Ausspielungen § 4 Nr. 9b UStG</act:description>
-  <act:parent type="guid">d39a2ca747fc414e367e74d91edf5c32</act:parent>
+  <act:parent type="new">d39a2ca747fc414e367e74d91edf5c32</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8024 Erlöse umsatzsteuerfrei § 4 Nr. 1-6 UStG</act:name>
@@ -15052,7 +15052,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>8024</act:code>
   <act:description>Erlöse umsatzsteuerfrei § 4 Nr. 1-6 UStG</act:description>
-  <act:parent type="guid">d39a2ca747fc414e367e74d91edf5c32</act:parent>
+  <act:parent type="new">d39a2ca747fc414e367e74d91edf5c32</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8026 Erlöse 7 % USt.</act:name>
@@ -15065,7 +15065,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>8026</act:code>
   <act:description>Erlöse 7 % USt.</act:description>
-  <act:parent type="guid">d39a2ca747fc414e367e74d91edf5c32</act:parent>
+  <act:parent type="new">d39a2ca747fc414e367e74d91edf5c32</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8028 Erlöse Speisen/Getränke 7 % USt (kein Verzehr an Ort und Stelle)</act:name>
@@ -15078,7 +15078,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>8028</act:code>
   <act:description>Erlöse Speisen/Getränke 7 % USt (kein Verzehr an Ort und Stelle)</act:description>
-  <act:parent type="guid">d39a2ca747fc414e367e74d91edf5c32</act:parent>
+  <act:parent type="new">d39a2ca747fc414e367e74d91edf5c32</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8030 Erlöse 19 % USt</act:name>
@@ -15091,7 +15091,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>8030</act:code>
   <act:description>Erlöse 19 % USt</act:description>
-  <act:parent type="guid">d39a2ca747fc414e367e74d91edf5c32</act:parent>
+  <act:parent type="new">d39a2ca747fc414e367e74d91edf5c32</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8032 Erlöse 19 % USt Vereinsgaststätte u. ä.</act:name>
@@ -15104,7 +15104,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>8032</act:code>
   <act:description>Erlöse 19 % USt Vereinsgaststätte u. ä.</act:description>
-  <act:parent type="guid">d39a2ca747fc414e367e74d91edf5c32</act:parent>
+  <act:parent type="new">d39a2ca747fc414e367e74d91edf5c32</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8034 Erlöse Speisen/Getränke außerhalb Gaststätte 19 % USt</act:name>
@@ -15117,7 +15117,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>8034</act:code>
   <act:description>Erlöse Speisen/Getränke außerhalb Gaststätte 19 % USt</act:description>
-  <act:parent type="guid">d39a2ca747fc414e367e74d91edf5c32</act:parent>
+  <act:parent type="new">d39a2ca747fc414e367e74d91edf5c32</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8036 Erlöse Festzeltbetrieb 19 % USt</act:name>
@@ -15130,7 +15130,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>8036</act:code>
   <act:description>Erlöse Festzeltbetrieb 19 % USt</act:description>
-  <act:parent type="guid">d39a2ca747fc414e367e74d91edf5c32</act:parent>
+  <act:parent type="new">d39a2ca747fc414e367e74d91edf5c32</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8038 Getränkeumsatz</act:name>
@@ -15143,7 +15143,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>8038</act:code>
   <act:description>Getränkeumsatz</act:description>
-  <act:parent type="guid">d39a2ca747fc414e367e74d91edf5c32</act:parent>
+  <act:parent type="new">d39a2ca747fc414e367e74d91edf5c32</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8042 Verrechnungskonto Geldspielautomaten</act:name>
@@ -15156,7 +15156,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>8042</act:code>
   <act:description>Verrechnungskonto Geldspielautomaten</act:description>
-  <act:parent type="guid">d39a2ca747fc414e367e74d91edf5c32</act:parent>
+  <act:parent type="new">d39a2ca747fc414e367e74d91edf5c32</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8044 Provisionserlöse</act:name>
@@ -15169,7 +15169,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>8044</act:code>
   <act:description>Provisionserlöse</act:description>
-  <act:parent type="guid">d39a2ca747fc414e367e74d91edf5c32</act:parent>
+  <act:parent type="new">d39a2ca747fc414e367e74d91edf5c32</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8046 Erlösschmälerungen</act:name>
@@ -15182,7 +15182,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>8046</act:code>
   <act:description>Erlösschmälerungen</act:description>
-  <act:parent type="guid">d39a2ca747fc414e367e74d91edf5c32</act:parent>
+  <act:parent type="new">d39a2ca747fc414e367e74d91edf5c32</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8047 Gewährte Skonti</act:name>
@@ -15195,7 +15195,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>8047</act:code>
   <act:description>Gewährte Skonti</act:description>
-  <act:parent type="guid">d39a2ca747fc414e367e74d91edf5c32</act:parent>
+  <act:parent type="new">d39a2ca747fc414e367e74d91edf5c32</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8048 Nicht steuerbare Umsätze</act:name>
@@ -15208,7 +15208,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>8048</act:code>
   <act:description>Nicht steuerbare Umsätze</act:description>
-  <act:parent type="guid">d39a2ca747fc414e367e74d91edf5c32</act:parent>
+  <act:parent type="new">d39a2ca747fc414e367e74d91edf5c32</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8050 Umsatzsteuervergütungen</act:name>
@@ -15221,7 +15221,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>8050</act:code>
   <act:description>Umsatzsteuervergütungen</act:description>
-  <act:parent type="guid">d39a2ca747fc414e367e74d91edf5c32</act:parent>
+  <act:parent type="new">d39a2ca747fc414e367e74d91edf5c32</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8052 Unentgeltliche Wertabgaben</act:name>
@@ -15234,7 +15234,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>8052</act:code>
   <act:description>Unentgeltliche Wertabgaben</act:description>
-  <act:parent type="guid">d39a2ca747fc414e367e74d91edf5c32</act:parent>
+  <act:parent type="new">d39a2ca747fc414e367e74d91edf5c32</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8054 Entnahme von Gegenständen § 3/1b/1 UStG (Waren)</act:name>
@@ -15247,7 +15247,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>8054</act:code>
   <act:description>Entnahme von Gegenständen § 3/1b/1 UStG (Waren)</act:description>
-  <act:parent type="guid">d39a2ca747fc414e367e74d91edf5c32</act:parent>
+  <act:parent type="new">d39a2ca747fc414e367e74d91edf5c32</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8056 Unentgeltliche Zuwendungen Gegenstände § 3/1b/2, 3 UStG</act:name>
@@ -15260,7 +15260,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>8056</act:code>
   <act:description>Unentgeltliche Zuwendungen Gegenstände § 3/1b/2, 3 UStG</act:description>
-  <act:parent type="guid">d39a2ca747fc414e367e74d91edf5c32</act:parent>
+  <act:parent type="new">d39a2ca747fc414e367e74d91edf5c32</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8090 Bestandsveränderung</act:name>
@@ -15273,7 +15273,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>8090</act:code>
   <act:description>Bestandsveränderung</act:description>
-  <act:parent type="guid">d39a2ca747fc414e367e74d91edf5c32</act:parent>
+  <act:parent type="new">d39a2ca747fc414e367e74d91edf5c32</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8095 Andere aktivierte Eigenleistungen</act:name>
@@ -15286,7 +15286,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>8095</act:code>
   <act:description>Andere aktivierte Eigenleistungen</act:description>
-  <act:parent type="guid">d39a2ca747fc414e367e74d91edf5c32</act:parent>
+  <act:parent type="new">d39a2ca747fc414e367e74d91edf5c32</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8100 Sonstige betriebliche Erträge</act:name>
@@ -15299,7 +15299,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>8100</act:code>
   <act:description>Sonstige betriebliche Erträge</act:description>
-  <act:parent type="guid">d39a2ca747fc414e367e74d91edf5c32</act:parent>
+  <act:parent type="new">d39a2ca747fc414e367e74d91edf5c32</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8102 Erlöse Verkauf Anlagevermögen Teilbereich 8001</act:name>
@@ -15312,7 +15312,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>8102</act:code>
   <act:description>Erlöse Verkauf Anlagevermögen Teilbereich 8001</act:description>
-  <act:parent type="guid">d39a2ca747fc414e367e74d91edf5c32</act:parent>
+  <act:parent type="new">d39a2ca747fc414e367e74d91edf5c32</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8104 Verwendung von Gegenständen § 3/9a/1 UStG</act:name>
@@ -15325,7 +15325,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>8104</act:code>
   <act:description>Verwendung von Gegenständen § 3/9a/1 UStG</act:description>
-  <act:parent type="guid">d39a2ca747fc414e367e74d91edf5c32</act:parent>
+  <act:parent type="new">d39a2ca747fc414e367e74d91edf5c32</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8106 Unentgeltliche Leistungserbringung § 3/9a/1 UStG</act:name>
@@ -15338,7 +15338,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>8106</act:code>
   <act:description>Unentgeltliche Leistungserbringung § 3/9a/1 UStG</act:description>
-  <act:parent type="guid">d39a2ca747fc414e367e74d91edf5c32</act:parent>
+  <act:parent type="new">d39a2ca747fc414e367e74d91edf5c32</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8108 Erlöse Abfallverwertung</act:name>
@@ -15351,7 +15351,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>8108</act:code>
   <act:description>Erlöse Abfallverwertung</act:description>
-  <act:parent type="guid">d39a2ca747fc414e367e74d91edf5c32</act:parent>
+  <act:parent type="new">d39a2ca747fc414e367e74d91edf5c32</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8110 Erlöse Leergut</act:name>
@@ -15364,7 +15364,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>8110</act:code>
   <act:description>Erlöse Leergut</act:description>
-  <act:parent type="guid">d39a2ca747fc414e367e74d91edf5c32</act:parent>
+  <act:parent type="new">d39a2ca747fc414e367e74d91edf5c32</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8112 Anteilige/verrechnete Einnahmen</act:name>
@@ -15377,7 +15377,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>8112</act:code>
   <act:description>Anteilige/verrechnete Einnahmen</act:description>
-  <act:parent type="guid">d39a2ca747fc414e367e74d91edf5c32</act:parent>
+  <act:parent type="new">d39a2ca747fc414e367e74d91edf5c32</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8114 Erhaltene Zinsen auf Betriebssteuern</act:name>
@@ -15390,7 +15390,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>8114</act:code>
   <act:description>Erhaltene Zinsen auf Betriebssteuern</act:description>
-  <act:parent type="guid">d39a2ca747fc414e367e74d91edf5c32</act:parent>
+  <act:parent type="new">d39a2ca747fc414e367e74d91edf5c32</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8130 Erträge aus der Auflösung von Sonderposten mit Rücklageanteil</act:name>
@@ -15403,7 +15403,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>8130</act:code>
   <act:description>Erträge aus der Auflösung von Sonderposten mit Rücklageanteil</act:description>
-  <act:parent type="guid">d39a2ca747fc414e367e74d91edf5c32</act:parent>
+  <act:parent type="new">d39a2ca747fc414e367e74d91edf5c32</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8140 Zuschreibungen</act:name>
@@ -15416,7 +15416,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>8140</act:code>
   <act:description>Zuschreibungen</act:description>
-  <act:parent type="guid">d39a2ca747fc414e367e74d91edf5c32</act:parent>
+  <act:parent type="new">d39a2ca747fc414e367e74d91edf5c32</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>2 AUSGABEN/AUFWENDUNGEN</act:name>
@@ -15433,7 +15433,7 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">870223afdab52838fef83e1e373c0e8e</act:parent>
+  <act:parent type="new">870223afdab52838fef83e1e373c0e8e</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1 Materialaufwand</act:name>
@@ -15451,7 +15451,7 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">d6029cde54362864828832086d5e6d00</act:parent>
+  <act:parent type="new">d6029cde54362864828832086d5e6d00</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8150 Wareneinkauf</act:name>
@@ -15464,7 +15464,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>8150</act:code>
   <act:description>Wareneinkauf</act:description>
-  <act:parent type="guid">a1e6b215e9025550ac9cfa4968a59942</act:parent>
+  <act:parent type="new">a1e6b215e9025550ac9cfa4968a59942</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8152 Wareneingang 7 % VSt</act:name>
@@ -15477,7 +15477,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>8152</act:code>
   <act:description>Wareneingang 7 % VSt</act:description>
-  <act:parent type="guid">a1e6b215e9025550ac9cfa4968a59942</act:parent>
+  <act:parent type="new">a1e6b215e9025550ac9cfa4968a59942</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8154 Wareneingang 19 % VSt</act:name>
@@ -15490,7 +15490,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>8154</act:code>
   <act:description>Wareneingang 19 % VSt</act:description>
-  <act:parent type="guid">a1e6b215e9025550ac9cfa4968a59942</act:parent>
+  <act:parent type="new">a1e6b215e9025550ac9cfa4968a59942</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8156 Handelswaren</act:name>
@@ -15503,7 +15503,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>8156</act:code>
   <act:description>Handelswaren</act:description>
-  <act:parent type="guid">a1e6b215e9025550ac9cfa4968a59942</act:parent>
+  <act:parent type="new">a1e6b215e9025550ac9cfa4968a59942</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8158 Tatsächliche Kosten Altpapiersammlungen</act:name>
@@ -15516,7 +15516,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>8158</act:code>
   <act:description>Tatsächliche Kosten Altpapiersammlungen</act:description>
-  <act:parent type="guid">a1e6b215e9025550ac9cfa4968a59942</act:parent>
+  <act:parent type="new">a1e6b215e9025550ac9cfa4968a59942</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8160 Tatsächliche Kosten Altmaterialsammlungen</act:name>
@@ -15529,7 +15529,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>8160</act:code>
   <act:description>Tatsächliche Kosten Altmaterialsammlungen</act:description>
-  <act:parent type="guid">a1e6b215e9025550ac9cfa4968a59942</act:parent>
+  <act:parent type="new">a1e6b215e9025550ac9cfa4968a59942</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8162 Ausgabenpauschale 95 % Altpapier (Gegenkonto 3895)</act:name>
@@ -15542,7 +15542,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>8162</act:code>
   <act:description>Ausgabenpauschale 95 % Altpapier (Gegenkonto 3895)</act:description>
-  <act:parent type="guid">a1e6b215e9025550ac9cfa4968a59942</act:parent>
+  <act:parent type="new">a1e6b215e9025550ac9cfa4968a59942</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8164 Ausgabenpauschale 80 % Altmaterial (Gegenkonto 3895)</act:name>
@@ -15555,7 +15555,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>8164</act:code>
   <act:description>Ausgabenpauschale 80 % Altmaterial (Gegenkonto 3895)</act:description>
-  <act:parent type="guid">a1e6b215e9025550ac9cfa4968a59942</act:parent>
+  <act:parent type="new">a1e6b215e9025550ac9cfa4968a59942</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8166 Ertrag aus Stornokosten Altpapier/Altmaterial</act:name>
@@ -15568,7 +15568,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>8166</act:code>
   <act:description>Ertrag aus Stornokosten Altpapier/Altmaterial</act:description>
-  <act:parent type="guid">a1e6b215e9025550ac9cfa4968a59942</act:parent>
+  <act:parent type="new">a1e6b215e9025550ac9cfa4968a59942</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8168 Rohstoffe</act:name>
@@ -15581,7 +15581,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>8168</act:code>
   <act:description>Rohstoffe</act:description>
-  <act:parent type="guid">a1e6b215e9025550ac9cfa4968a59942</act:parent>
+  <act:parent type="new">a1e6b215e9025550ac9cfa4968a59942</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8170 Hilfs- und Betriebsstoffe</act:name>
@@ -15594,7 +15594,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>8170</act:code>
   <act:description>Hilfs- und Betriebsstoffe</act:description>
-  <act:parent type="guid">a1e6b215e9025550ac9cfa4968a59942</act:parent>
+  <act:parent type="new">a1e6b215e9025550ac9cfa4968a59942</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8172 Bezugs- und Nebenkosten</act:name>
@@ -15607,7 +15607,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>8172</act:code>
   <act:description>Bezugs- und Nebenkosten</act:description>
-  <act:parent type="guid">a1e6b215e9025550ac9cfa4968a59942</act:parent>
+  <act:parent type="new">a1e6b215e9025550ac9cfa4968a59942</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8174 Erhaltene Skonti</act:name>
@@ -15620,7 +15620,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>8174</act:code>
   <act:description>Erhaltene Skonti</act:description>
-  <act:parent type="guid">a1e6b215e9025550ac9cfa4968a59942</act:parent>
+  <act:parent type="new">a1e6b215e9025550ac9cfa4968a59942</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8200 Fremdleistungen</act:name>
@@ -15633,7 +15633,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>8200</act:code>
   <act:description>Fremdleistungen</act:description>
-  <act:parent type="guid">a1e6b215e9025550ac9cfa4968a59942</act:parent>
+  <act:parent type="new">a1e6b215e9025550ac9cfa4968a59942</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>3 Abschreibungen</act:name>
@@ -15651,7 +15651,7 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">d6029cde54362864828832086d5e6d00</act:parent>
+  <act:parent type="new">d6029cde54362864828832086d5e6d00</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8240 Abschreibungen Anlagevermögen</act:name>
@@ -15664,7 +15664,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>8240</act:code>
   <act:description>Abschreibungen Anlagevermögen</act:description>
-  <act:parent type="guid">712838c0bbd2c0b8b6288615e2493a75</act:parent>
+  <act:parent type="new">712838c0bbd2c0b8b6288615e2493a75</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8242 Abschreibungen GWG</act:name>
@@ -15677,7 +15677,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>8242</act:code>
   <act:description>Abschreibungen GWG</act:description>
-  <act:parent type="guid">712838c0bbd2c0b8b6288615e2493a75</act:parent>
+  <act:parent type="new">712838c0bbd2c0b8b6288615e2493a75</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8243 Abschreibungen auf den Sammelposten geringwertige Wirtschaftsgüter</act:name>
@@ -15690,7 +15690,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>8243</act:code>
   <act:description>Abschreibungen auf den Sammelposten geringwertige Wirtschaftsgüter</act:description>
-  <act:parent type="guid">712838c0bbd2c0b8b6288615e2493a75</act:parent>
+  <act:parent type="new">712838c0bbd2c0b8b6288615e2493a75</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8246 Kalkulatorische Abschreibungen</act:name>
@@ -15703,7 +15703,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>8246</act:code>
   <act:description>Kalkulatorische Abschreibungen</act:description>
-  <act:parent type="guid">712838c0bbd2c0b8b6288615e2493a75</act:parent>
+  <act:parent type="new">712838c0bbd2c0b8b6288615e2493a75</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8270 Abschreibungen auf Umlaufvermögen, unüblich hoch</act:name>
@@ -15716,7 +15716,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>8270</act:code>
   <act:description>Abschreibungen auf Umlaufvermögen, unüblich hoch</act:description>
-  <act:parent type="guid">712838c0bbd2c0b8b6288615e2493a75</act:parent>
+  <act:parent type="new">712838c0bbd2c0b8b6288615e2493a75</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8300 Anteilige Raumkosten</act:name>
@@ -15729,7 +15729,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>8300</act:code>
   <act:description>Anteilige Raumkosten</act:description>
-  <act:parent type="guid">712838c0bbd2c0b8b6288615e2493a75</act:parent>
+  <act:parent type="new">712838c0bbd2c0b8b6288615e2493a75</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8302 Miete, Pacht</act:name>
@@ -15742,7 +15742,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>8302</act:code>
   <act:description>Miete, Pacht</act:description>
-  <act:parent type="guid">712838c0bbd2c0b8b6288615e2493a75</act:parent>
+  <act:parent type="new">712838c0bbd2c0b8b6288615e2493a75</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8303 Strom</act:name>
@@ -15755,7 +15755,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>8303</act:code>
   <act:description>Strom</act:description>
-  <act:parent type="guid">712838c0bbd2c0b8b6288615e2493a75</act:parent>
+  <act:parent type="new">712838c0bbd2c0b8b6288615e2493a75</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8304 Wasser</act:name>
@@ -15768,7 +15768,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>8304</act:code>
   <act:description>Wasser</act:description>
-  <act:parent type="guid">712838c0bbd2c0b8b6288615e2493a75</act:parent>
+  <act:parent type="new">712838c0bbd2c0b8b6288615e2493a75</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8305 Gas, Heizung</act:name>
@@ -15781,7 +15781,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>8305</act:code>
   <act:description>Gas, Heizung</act:description>
-  <act:parent type="guid">712838c0bbd2c0b8b6288615e2493a75</act:parent>
+  <act:parent type="new">712838c0bbd2c0b8b6288615e2493a75</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8306 Reinigungskosten</act:name>
@@ -15794,7 +15794,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>8306</act:code>
   <act:description>Reinigungskosten</act:description>
-  <act:parent type="guid">712838c0bbd2c0b8b6288615e2493a75</act:parent>
+  <act:parent type="new">712838c0bbd2c0b8b6288615e2493a75</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8308 Verwaltungskosten</act:name>
@@ -15807,7 +15807,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>8308</act:code>
   <act:description>Verwaltungskosten</act:description>
-  <act:parent type="guid">712838c0bbd2c0b8b6288615e2493a75</act:parent>
+  <act:parent type="new">712838c0bbd2c0b8b6288615e2493a75</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8310 Büromaterial</act:name>
@@ -15820,7 +15820,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>8310</act:code>
   <act:description>Büromaterial</act:description>
-  <act:parent type="guid">712838c0bbd2c0b8b6288615e2493a75</act:parent>
+  <act:parent type="new">712838c0bbd2c0b8b6288615e2493a75</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8312 Porto</act:name>
@@ -15833,7 +15833,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>8312</act:code>
   <act:description>Porto</act:description>
-  <act:parent type="guid">712838c0bbd2c0b8b6288615e2493a75</act:parent>
+  <act:parent type="new">712838c0bbd2c0b8b6288615e2493a75</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8313 Telefon</act:name>
@@ -15846,7 +15846,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>8313</act:code>
   <act:description>Telefon</act:description>
-  <act:parent type="guid">712838c0bbd2c0b8b6288615e2493a75</act:parent>
+  <act:parent type="new">712838c0bbd2c0b8b6288615e2493a75</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8314 Zinsen, Bankspesen</act:name>
@@ -15859,7 +15859,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>8314</act:code>
   <act:description>Zinsen, Bankspesen</act:description>
-  <act:parent type="guid">712838c0bbd2c0b8b6288615e2493a75</act:parent>
+  <act:parent type="new">712838c0bbd2c0b8b6288615e2493a75</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8316 Gewerbesteuer</act:name>
@@ -15872,7 +15872,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>8316</act:code>
   <act:description>Gewerbesteuer</act:description>
-  <act:parent type="guid">712838c0bbd2c0b8b6288615e2493a75</act:parent>
+  <act:parent type="new">712838c0bbd2c0b8b6288615e2493a75</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8318 Versicherungen, Beiträge</act:name>
@@ -15885,7 +15885,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>8318</act:code>
   <act:description>Versicherungen, Beiträge</act:description>
-  <act:parent type="guid">712838c0bbd2c0b8b6288615e2493a75</act:parent>
+  <act:parent type="new">712838c0bbd2c0b8b6288615e2493a75</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8320 Sonstige Abgaben</act:name>
@@ -15898,7 +15898,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>8320</act:code>
   <act:description>Sonstige Abgaben</act:description>
-  <act:parent type="guid">712838c0bbd2c0b8b6288615e2493a75</act:parent>
+  <act:parent type="new">712838c0bbd2c0b8b6288615e2493a75</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8322 Fahrzeugkosten</act:name>
@@ -15911,7 +15911,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>8322</act:code>
   <act:description>Fahrzeugkosten</act:description>
-  <act:parent type="guid">712838c0bbd2c0b8b6288615e2493a75</act:parent>
+  <act:parent type="new">712838c0bbd2c0b8b6288615e2493a75</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8324 Pkw-Kosten</act:name>
@@ -15924,7 +15924,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>8324</act:code>
   <act:description>Pkw-Kosten</act:description>
-  <act:parent type="guid">712838c0bbd2c0b8b6288615e2493a75</act:parent>
+  <act:parent type="new">712838c0bbd2c0b8b6288615e2493a75</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8326 Garagenmieten</act:name>
@@ -15937,7 +15937,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>8326</act:code>
   <act:description>Garagenmieten</act:description>
-  <act:parent type="guid">712838c0bbd2c0b8b6288615e2493a75</act:parent>
+  <act:parent type="new">712838c0bbd2c0b8b6288615e2493a75</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8327 Mietleasing Kfz</act:name>
@@ -15950,7 +15950,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>8327</act:code>
   <act:description>Mietleasing Kfz</act:description>
-  <act:parent type="guid">712838c0bbd2c0b8b6288615e2493a75</act:parent>
+  <act:parent type="new">712838c0bbd2c0b8b6288615e2493a75</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8328 Fremdfahrzeuge</act:name>
@@ -15963,7 +15963,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>8328</act:code>
   <act:description>Fremdfahrzeuge</act:description>
-  <act:parent type="guid">712838c0bbd2c0b8b6288615e2493a75</act:parent>
+  <act:parent type="new">712838c0bbd2c0b8b6288615e2493a75</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8330 Werbe- und Reisekosten</act:name>
@@ -15976,7 +15976,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>8330</act:code>
   <act:description>Werbe- und Reisekosten</act:description>
-  <act:parent type="guid">712838c0bbd2c0b8b6288615e2493a75</act:parent>
+  <act:parent type="new">712838c0bbd2c0b8b6288615e2493a75</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8332 Geschenke abzugsfähig</act:name>
@@ -15989,7 +15989,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>8332</act:code>
   <act:description>Geschenke abzugsfähig</act:description>
-  <act:parent type="guid">712838c0bbd2c0b8b6288615e2493a75</act:parent>
+  <act:parent type="new">712838c0bbd2c0b8b6288615e2493a75</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8334 Bewirtungskosten</act:name>
@@ -16002,7 +16002,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>8334</act:code>
   <act:description>Bewirtungskosten</act:description>
-  <act:parent type="guid">712838c0bbd2c0b8b6288615e2493a75</act:parent>
+  <act:parent type="new">712838c0bbd2c0b8b6288615e2493a75</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8336 Reisekosten Arbeitnehmer</act:name>
@@ -16015,7 +16015,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>8336</act:code>
   <act:description>Reisekosten Arbeitnehmer</act:description>
-  <act:parent type="guid">712838c0bbd2c0b8b6288615e2493a75</act:parent>
+  <act:parent type="new">712838c0bbd2c0b8b6288615e2493a75</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8338 Reisekosten Arbeitnehmer Verpflegungsmehraufwand</act:name>
@@ -16028,7 +16028,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>8338</act:code>
   <act:description>Reisekosten Arbeitnehmer Verpflegungsmehraufwand</act:description>
-  <act:parent type="guid">712838c0bbd2c0b8b6288615e2493a75</act:parent>
+  <act:parent type="new">712838c0bbd2c0b8b6288615e2493a75</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8340 Reisekosten Arbeitnehmer</act:name>
@@ -16041,7 +16041,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>8340</act:code>
   <act:description>Reisekosten Arbeitnehmer</act:description>
-  <act:parent type="guid">712838c0bbd2c0b8b6288615e2493a75</act:parent>
+  <act:parent type="new">712838c0bbd2c0b8b6288615e2493a75</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8342 Km-Geld-Erstattung</act:name>
@@ -16054,7 +16054,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>8342</act:code>
   <act:description>Km-Geld-Erstattung</act:description>
-  <act:parent type="guid">712838c0bbd2c0b8b6288615e2493a75</act:parent>
+  <act:parent type="new">712838c0bbd2c0b8b6288615e2493a75</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8370 Einstellungen in Sonderposten mit Rücklageanteil</act:name>
@@ -16067,7 +16067,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>8370</act:code>
   <act:description>Einstellungen in Sonderposten mit Rücklageanteil</act:description>
-  <act:parent type="guid">712838c0bbd2c0b8b6288615e2493a75</act:parent>
+  <act:parent type="new">712838c0bbd2c0b8b6288615e2493a75</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8373 Anlagenabgänge Restbuchwerte</act:name>
@@ -16080,7 +16080,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>8373</act:code>
   <act:description>Anlagenabgänge Restbuchwerte</act:description>
-  <act:parent type="guid">712838c0bbd2c0b8b6288615e2493a75</act:parent>
+  <act:parent type="new">712838c0bbd2c0b8b6288615e2493a75</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8374 Steuerberatungskosten</act:name>
@@ -16093,7 +16093,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>8374</act:code>
   <act:description>Steuerberatungskosten</act:description>
-  <act:parent type="guid">712838c0bbd2c0b8b6288615e2493a75</act:parent>
+  <act:parent type="new">712838c0bbd2c0b8b6288615e2493a75</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8378 Anteilige Umsatzsteuerzahlungen</act:name>
@@ -16106,7 +16106,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>8378</act:code>
   <act:description>Anteilige Umsatzsteuerzahlungen</act:description>
-  <act:parent type="guid">712838c0bbd2c0b8b6288615e2493a75</act:parent>
+  <act:parent type="new">712838c0bbd2c0b8b6288615e2493a75</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8380 Aufzuteilende Vorsteuer</act:name>
@@ -16119,7 +16119,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>8380</act:code>
   <act:description>Aufzuteilende Vorsteuer</act:description>
-  <act:parent type="guid">712838c0bbd2c0b8b6288615e2493a75</act:parent>
+  <act:parent type="new">712838c0bbd2c0b8b6288615e2493a75</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8382 Abziehbare Vorsteuer</act:name>
@@ -16132,7 +16132,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>8382</act:code>
   <act:description>Abziehbare Vorsteuer</act:description>
-  <act:parent type="guid">712838c0bbd2c0b8b6288615e2493a75</act:parent>
+  <act:parent type="new">712838c0bbd2c0b8b6288615e2493a75</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8384 Nicht abziehbare Vorsteuer</act:name>
@@ -16145,7 +16145,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>8384</act:code>
   <act:description>Nicht abziehbare Vorsteuer</act:description>
-  <act:parent type="guid">712838c0bbd2c0b8b6288615e2493a75</act:parent>
+  <act:parent type="new">712838c0bbd2c0b8b6288615e2493a75</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8400 Erträge aus Beteiligungen</act:name>
@@ -16158,7 +16158,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>8400</act:code>
   <act:description>Erträge aus Beteiligungen</act:description>
-  <act:parent type="guid">712838c0bbd2c0b8b6288615e2493a75</act:parent>
+  <act:parent type="new">712838c0bbd2c0b8b6288615e2493a75</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8410 Erträge aus anderen Wertpapieren</act:name>
@@ -16171,7 +16171,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>8410</act:code>
   <act:description>Erträge aus anderen Wertpapieren</act:description>
-  <act:parent type="guid">712838c0bbd2c0b8b6288615e2493a75</act:parent>
+  <act:parent type="new">712838c0bbd2c0b8b6288615e2493a75</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8420 Sonstige Zinsen und ähnliche Erträge</act:name>
@@ -16184,7 +16184,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>8420</act:code>
   <act:description>Sonstige Zinsen und ähnliche Erträge</act:description>
-  <act:parent type="guid">712838c0bbd2c0b8b6288615e2493a75</act:parent>
+  <act:parent type="new">712838c0bbd2c0b8b6288615e2493a75</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8430 Abschreibungen auf Finanzanlagen</act:name>
@@ -16197,7 +16197,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>8430</act:code>
   <act:description>Abschreibungen auf Finanzanlagen</act:description>
-  <act:parent type="guid">712838c0bbd2c0b8b6288615e2493a75</act:parent>
+  <act:parent type="new">712838c0bbd2c0b8b6288615e2493a75</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8440 Zinsen und ähnliche Aufwendungen</act:name>
@@ -16210,7 +16210,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>8440</act:code>
   <act:description>Zinsen und ähnliche Aufwendungen</act:description>
-  <act:parent type="guid">712838c0bbd2c0b8b6288615e2493a75</act:parent>
+  <act:parent type="new">712838c0bbd2c0b8b6288615e2493a75</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8450 Außerordentliche Erträge</act:name>
@@ -16223,7 +16223,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>8450</act:code>
   <act:description>Außerordentliche Erträge</act:description>
-  <act:parent type="guid">712838c0bbd2c0b8b6288615e2493a75</act:parent>
+  <act:parent type="new">712838c0bbd2c0b8b6288615e2493a75</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8460 Außerordentliche Aufwendungen</act:name>
@@ -16236,7 +16236,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>8460</act:code>
   <act:description>Außerordentliche Aufwendungen</act:description>
-  <act:parent type="guid">712838c0bbd2c0b8b6288615e2493a75</act:parent>
+  <act:parent type="new">712838c0bbd2c0b8b6288615e2493a75</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8480 Sonstige Steuern</act:name>
@@ -16249,7 +16249,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>8480</act:code>
   <act:description>Sonstige Steuern</act:description>
-  <act:parent type="guid">712838c0bbd2c0b8b6288615e2493a75</act:parent>
+  <act:parent type="new">712838c0bbd2c0b8b6288615e2493a75</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>2 Personalaufwand</act:name>
@@ -16260,7 +16260,7 @@
     <cmdty:id>EUR</cmdty:id>
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
-  <act:parent type="guid">d6029cde54362864828832086d5e6d00</act:parent>
+  <act:parent type="new">d6029cde54362864828832086d5e6d00</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8210 Löhne und Gehälter</act:name>
@@ -16273,7 +16273,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>8210</act:code>
   <act:description>Löhne und Gehälter</act:description>
-  <act:parent type="guid">1e81855b0911ed953a2320581dce5ae8</act:parent>
+  <act:parent type="new">1e81855b0911ed953a2320581dce5ae8</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8212 Aushilfslöhne</act:name>
@@ -16286,7 +16286,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>8212</act:code>
   <act:description>Aushilfslöhne</act:description>
-  <act:parent type="guid">1e81855b0911ed953a2320581dce5ae8</act:parent>
+  <act:parent type="new">1e81855b0911ed953a2320581dce5ae8</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8214 Bedienungsgelder</act:name>
@@ -16299,7 +16299,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>8214</act:code>
   <act:description>Bedienungsgelder</act:description>
-  <act:parent type="guid">1e81855b0911ed953a2320581dce5ae8</act:parent>
+  <act:parent type="new">1e81855b0911ed953a2320581dce5ae8</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8230 Sozialversicherungsbeiträge</act:name>
@@ -16312,7 +16312,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>8230</act:code>
   <act:description>Sozialversicherungsbeiträge</act:description>
-  <act:parent type="guid">1e81855b0911ed953a2320581dce5ae8</act:parent>
+  <act:parent type="new">1e81855b0911ed953a2320581dce5ae8</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8232 Abgeführte Lohnsteuer</act:name>
@@ -16325,7 +16325,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>8232</act:code>
   <act:description>Abgeführte Lohnsteuer</act:description>
-  <act:parent type="guid">1e81855b0911ed953a2320581dce5ae8</act:parent>
+  <act:parent type="new">1e81855b0911ed953a2320581dce5ae8</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8235 Abgaben für Altersversorgung</act:name>
@@ -16338,7 +16338,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>8235</act:code>
   <act:description>Abgaben für Altersversorgung</act:description>
-  <act:parent type="guid">1e81855b0911ed953a2320581dce5ae8</act:parent>
+  <act:parent type="new">1e81855b0911ed953a2320581dce5ae8</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>2 SONSTIGE GESCHÄFTSBETRIEBE 2</act:name>
@@ -16356,7 +16356,7 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">5d98b4b983b3bc3c8898e22a61d83fd3</act:parent>
+  <act:parent type="new">5d98b4b983b3bc3c8898e22a61d83fd3</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1 EINNAHMEN/ERTRÄGE</act:name>
@@ -16374,7 +16374,7 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">236ecb4eda6c6caf934481aa3284562b</act:parent>
+  <act:parent type="new">236ecb4eda6c6caf934481aa3284562b</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8500 Umsatzerlöse</act:name>
@@ -16387,7 +16387,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>8500</act:code>
   <act:description>Umsatzerlöse</act:description>
-  <act:parent type="guid">7b2cc3c39e45ba427c8851dcea1508cb</act:parent>
+  <act:parent type="new">7b2cc3c39e45ba427c8851dcea1508cb</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8590 Bestandsveränderung</act:name>
@@ -16400,7 +16400,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>8590</act:code>
   <act:description>Bestandsveränderung</act:description>
-  <act:parent type="guid">7b2cc3c39e45ba427c8851dcea1508cb</act:parent>
+  <act:parent type="new">7b2cc3c39e45ba427c8851dcea1508cb</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8595 Andere aktivierte Eigenleistungen</act:name>
@@ -16413,7 +16413,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>8595</act:code>
   <act:description>Andere aktivierte Eigenleistungen</act:description>
-  <act:parent type="guid">7b2cc3c39e45ba427c8851dcea1508cb</act:parent>
+  <act:parent type="new">7b2cc3c39e45ba427c8851dcea1508cb</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8600 Sonstige betriebliche Erträge</act:name>
@@ -16426,7 +16426,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>8600</act:code>
   <act:description>Sonstige betriebliche Erträge</act:description>
-  <act:parent type="guid">7b2cc3c39e45ba427c8851dcea1508cb</act:parent>
+  <act:parent type="new">7b2cc3c39e45ba427c8851dcea1508cb</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8622 Verkaufserlöse Anlagevermögen</act:name>
@@ -16439,7 +16439,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>8622</act:code>
   <act:description>Verkaufserlöse Anlagevermögen</act:description>
-  <act:parent type="guid">7b2cc3c39e45ba427c8851dcea1508cb</act:parent>
+  <act:parent type="new">7b2cc3c39e45ba427c8851dcea1508cb</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8630 Erträge aus der Auflösung von Sonderposten mit Rücklageanteil</act:name>
@@ -16452,7 +16452,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>8630</act:code>
   <act:description>Erträge aus der Auflösung von Sonderposten mit Rücklageanteil</act:description>
-  <act:parent type="guid">7b2cc3c39e45ba427c8851dcea1508cb</act:parent>
+  <act:parent type="new">7b2cc3c39e45ba427c8851dcea1508cb</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8640 Zuschreibungen</act:name>
@@ -16465,7 +16465,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>8640</act:code>
   <act:description>Zuschreibungen</act:description>
-  <act:parent type="guid">7b2cc3c39e45ba427c8851dcea1508cb</act:parent>
+  <act:parent type="new">7b2cc3c39e45ba427c8851dcea1508cb</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>2 AUSGABEN/AUFWENDUNGEN</act:name>
@@ -16483,7 +16483,7 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">236ecb4eda6c6caf934481aa3284562b</act:parent>
+  <act:parent type="new">236ecb4eda6c6caf934481aa3284562b</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8650 Aufwendungen für Roh-, Hilfs- und Betriebsstoffe/bezogene Waren</act:name>
@@ -16496,7 +16496,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>8650</act:code>
   <act:description>Aufwendungen für Roh-, Hilfs- und Betriebsstoffe/bezogene Waren</act:description>
-  <act:parent type="guid">4011ec1052da72330134e547cbb83190</act:parent>
+  <act:parent type="new">4011ec1052da72330134e547cbb83190</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8700 Aufwendungen für bezogene Leistungen</act:name>
@@ -16509,7 +16509,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>8700</act:code>
   <act:description>Aufwendungen für bezogene Leistungen</act:description>
-  <act:parent type="guid">4011ec1052da72330134e547cbb83190</act:parent>
+  <act:parent type="new">4011ec1052da72330134e547cbb83190</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8710 Löhne und Gehälter</act:name>
@@ -16522,7 +16522,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>8710</act:code>
   <act:description>Löhne und Gehälter</act:description>
-  <act:parent type="guid">4011ec1052da72330134e547cbb83190</act:parent>
+  <act:parent type="new">4011ec1052da72330134e547cbb83190</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8720 Sozialversicherungsbeiträge</act:name>
@@ -16535,7 +16535,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>8720</act:code>
   <act:description>Sozialversicherungsbeiträge</act:description>
-  <act:parent type="guid">4011ec1052da72330134e547cbb83190</act:parent>
+  <act:parent type="new">4011ec1052da72330134e547cbb83190</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8735 Abgaben für Altersversorgung</act:name>
@@ -16548,7 +16548,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>8735</act:code>
   <act:description>Abgaben für Altersversorgung</act:description>
-  <act:parent type="guid">4011ec1052da72330134e547cbb83190</act:parent>
+  <act:parent type="new">4011ec1052da72330134e547cbb83190</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8740 Abschreibungen Anlagevermögen</act:name>
@@ -16561,7 +16561,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>8740</act:code>
   <act:description>Abschreibungen Anlagevermögen</act:description>
-  <act:parent type="guid">4011ec1052da72330134e547cbb83190</act:parent>
+  <act:parent type="new">4011ec1052da72330134e547cbb83190</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8745 Abschreibungen GWG</act:name>
@@ -16574,7 +16574,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>8745</act:code>
   <act:description>Abschreibungen GWG</act:description>
-  <act:parent type="guid">4011ec1052da72330134e547cbb83190</act:parent>
+  <act:parent type="new">4011ec1052da72330134e547cbb83190</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8746 Abschreibungen auf den Sammelposten geringwertige Wirtschaftsgüter</act:name>
@@ -16587,7 +16587,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>8746</act:code>
   <act:description>Abschreibungen auf den Sammelposten geringwertige Wirtschaftsgüter</act:description>
-  <act:parent type="guid">4011ec1052da72330134e547cbb83190</act:parent>
+  <act:parent type="new">4011ec1052da72330134e547cbb83190</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8770 Abschreibungen auf Umlaufvermögen, unüblich hoch</act:name>
@@ -16600,7 +16600,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>8770</act:code>
   <act:description>Abschreibungen auf Umlaufvermögen, unüblich hoch</act:description>
-  <act:parent type="guid">4011ec1052da72330134e547cbb83190</act:parent>
+  <act:parent type="new">4011ec1052da72330134e547cbb83190</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8800 Sonstige betriebliche Aufwendungen</act:name>
@@ -16613,7 +16613,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>8800</act:code>
   <act:description>Sonstige betriebliche Aufwendungen</act:description>
-  <act:parent type="guid">4011ec1052da72330134e547cbb83190</act:parent>
+  <act:parent type="new">4011ec1052da72330134e547cbb83190</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8830 Einstellungen in Sonderposten mit Rücklageanteil</act:name>
@@ -16626,7 +16626,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>8830</act:code>
   <act:description>Einstellungen in Sonderposten mit Rücklageanteil</act:description>
-  <act:parent type="guid">4011ec1052da72330134e547cbb83190</act:parent>
+  <act:parent type="new">4011ec1052da72330134e547cbb83190</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8833 Anlagenabgänge Restbuchwerte</act:name>
@@ -16639,7 +16639,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>8833</act:code>
   <act:description>Anlagenabgänge Restbuchwerte</act:description>
-  <act:parent type="guid">4011ec1052da72330134e547cbb83190</act:parent>
+  <act:parent type="new">4011ec1052da72330134e547cbb83190</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8834 Steuerberatungskosten</act:name>
@@ -16652,7 +16652,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>8834</act:code>
   <act:description>Steuerberatungskosten</act:description>
-  <act:parent type="guid">4011ec1052da72330134e547cbb83190</act:parent>
+  <act:parent type="new">4011ec1052da72330134e547cbb83190</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8838 Anteilige Umsatzsteuerzahlungen</act:name>
@@ -16665,7 +16665,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>8838</act:code>
   <act:description>Anteilige Umsatzsteuerzahlungen</act:description>
-  <act:parent type="guid">4011ec1052da72330134e547cbb83190</act:parent>
+  <act:parent type="new">4011ec1052da72330134e547cbb83190</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8840 Aufzuteilende Vorsteuer</act:name>
@@ -16678,7 +16678,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>8840</act:code>
   <act:description>Aufzuteilende Vorsteuer</act:description>
-  <act:parent type="guid">4011ec1052da72330134e547cbb83190</act:parent>
+  <act:parent type="new">4011ec1052da72330134e547cbb83190</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8842 Abziehbare Vorsteuer</act:name>
@@ -16691,7 +16691,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>8842</act:code>
   <act:description>Abziehbare Vorsteuer</act:description>
-  <act:parent type="guid">4011ec1052da72330134e547cbb83190</act:parent>
+  <act:parent type="new">4011ec1052da72330134e547cbb83190</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8844 Nicht abziehbare Vorsteuer</act:name>
@@ -16704,7 +16704,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>8844</act:code>
   <act:description>Nicht abziehbare Vorsteuer</act:description>
-  <act:parent type="guid">4011ec1052da72330134e547cbb83190</act:parent>
+  <act:parent type="new">4011ec1052da72330134e547cbb83190</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8850 Erträge aus Beteiligungen</act:name>
@@ -16717,7 +16717,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>8850</act:code>
   <act:description>Erträge aus Beteiligungen</act:description>
-  <act:parent type="guid">4011ec1052da72330134e547cbb83190</act:parent>
+  <act:parent type="new">4011ec1052da72330134e547cbb83190</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8860 Erträge aus anderen Wertpapieren</act:name>
@@ -16730,7 +16730,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>8860</act:code>
   <act:description>Erträge aus anderen Wertpapieren</act:description>
-  <act:parent type="guid">4011ec1052da72330134e547cbb83190</act:parent>
+  <act:parent type="new">4011ec1052da72330134e547cbb83190</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8870 Sonstige Zinsen und ähnliche Erträge </act:name>
@@ -16743,7 +16743,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>8870</act:code>
   <act:description>Sonstige Zinsen und ähnliche Erträge </act:description>
-  <act:parent type="guid">4011ec1052da72330134e547cbb83190</act:parent>
+  <act:parent type="new">4011ec1052da72330134e547cbb83190</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8880 Abschreibungen auf Finanzanlagen </act:name>
@@ -16756,7 +16756,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>8880</act:code>
   <act:description>Abschreibungen auf Finanzanlagen </act:description>
-  <act:parent type="guid">4011ec1052da72330134e547cbb83190</act:parent>
+  <act:parent type="new">4011ec1052da72330134e547cbb83190</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8890 Zinsen und ähnliche Aufwendungen </act:name>
@@ -16769,7 +16769,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>8890</act:code>
   <act:description>Zinsen und ähnliche Aufwendungen </act:description>
-  <act:parent type="guid">4011ec1052da72330134e547cbb83190</act:parent>
+  <act:parent type="new">4011ec1052da72330134e547cbb83190</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8900 Außerordentliche Erträge </act:name>
@@ -16782,7 +16782,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>8900</act:code>
   <act:description>Außerordentliche Erträge </act:description>
-  <act:parent type="guid">4011ec1052da72330134e547cbb83190</act:parent>
+  <act:parent type="new">4011ec1052da72330134e547cbb83190</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8910 Außerordentliche Aufwendungen </act:name>
@@ -16795,7 +16795,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>8910</act:code>
   <act:description>Außerordentliche Aufwendungen </act:description>
-  <act:parent type="guid">4011ec1052da72330134e547cbb83190</act:parent>
+  <act:parent type="new">4011ec1052da72330134e547cbb83190</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8930 Sonstige Steuern</act:name>
@@ -16808,7 +16808,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>8930</act:code>
   <act:description>Sonstige Steuern</act:description>
-  <act:parent type="guid">4011ec1052da72330134e547cbb83190</act:parent>
+  <act:parent type="new">4011ec1052da72330134e547cbb83190</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>3 ERTRAGSSTEUERPFLICHTIG GEWORDENE ZWECKBETRIEBE </act:name>
@@ -16826,7 +16826,7 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">5d98b4b983b3bc3c8898e22a61d83fd3</act:parent>
+  <act:parent type="new">5d98b4b983b3bc3c8898e22a61d83fd3</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8980 Umgebuchte Einnahmen bisheriger Zweckbetriebe</act:name>
@@ -16839,7 +16839,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>8980</act:code>
   <act:description>Umgebuchte Einnahmen bisheriger Zweckbetriebe</act:description>
-  <act:parent type="guid">8268da381a30e25c7c483162066858d4</act:parent>
+  <act:parent type="new">8268da381a30e25c7c483162066858d4</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8985 Erlöse 19 % USt </act:name>
@@ -16852,7 +16852,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>8985</act:code>
   <act:description>Erlöse 19 % USt </act:description>
-  <act:parent type="guid">8268da381a30e25c7c483162066858d4</act:parent>
+  <act:parent type="new">8268da381a30e25c7c483162066858d4</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8986 Aufwand aus Storno Erlöse 7 % USt </act:name>
@@ -16865,7 +16865,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>8986</act:code>
   <act:description>Aufwand aus Storno Erlöse 7 % USt </act:description>
-  <act:parent type="guid">8268da381a30e25c7c483162066858d4</act:parent>
+  <act:parent type="new">8268da381a30e25c7c483162066858d4</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8987 Gegenkonto zu 8985/8986 </act:name>
@@ -16878,7 +16878,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>8987</act:code>
   <act:description>Gegenkonto zu 8985/8986 </act:description>
-  <act:parent type="guid">8268da381a30e25c7c483162066858d4</act:parent>
+  <act:parent type="new">8268da381a30e25c7c483162066858d4</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8990 Umgebuchte Ausgaben bisheriger Zweckbetriebe </act:name>
@@ -16891,7 +16891,7 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>8990</act:code>
   <act:description>Umgebuchte Ausgaben bisheriger Zweckbetriebe </act:description>
-  <act:parent type="guid">8268da381a30e25c7c483162066858d4</act:parent>
+  <act:parent type="new">8268da381a30e25c7c483162066858d4</act:parent>
 </gnc:account>
 </gnc-account-example>
 

Modified: gnucash/trunk/accounts/de_DE/acctchrt_wohnungsw.gnucash-xea
===================================================================
--- gnucash/trunk/accounts/de_DE/acctchrt_wohnungsw.gnucash-xea	2014-01-29 06:07:14 UTC (rev 23779)
+++ gnucash/trunk/accounts/de_DE/acctchrt_wohnungsw.gnucash-xea	2014-01-30 16:36:51 UTC (rev 23780)
@@ -49,7 +49,7 @@
   </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>0 Anlagevermögen</act:name>
-  <act:id type="guid">5dfd1f9eb05cbb673ebfe7cb3a9fdda9</act:id>
+  <act:id type="new">5dfd1f9eb05cbb673ebfe7cb3a9fdda9</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -67,7 +67,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>00 Grundstücke mit Wohnbauten</act:name>
-  <act:id type="guid">a092e5a89820fdd5ababdee625f707ae</act:id>
+  <act:id type="new">a092e5a89820fdd5ababdee625f707ae</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -82,11 +82,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">5dfd1f9eb05cbb673ebfe7cb3a9fdda9</act:parent>
+  <act:parent type="new">5dfd1f9eb05cbb673ebfe7cb3a9fdda9</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>000 Grundstückskosten</act:name>
-  <act:id type="guid">dee4e7293d79b2cda5343f72e90a5481</act:id>
+  <act:id type="new">dee4e7293d79b2cda5343f72e90a5481</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -101,11 +101,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">a092e5a89820fdd5ababdee625f707ae</act:parent>
+  <act:parent type="new">a092e5a89820fdd5ababdee625f707ae</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>001 Gebäudekosten</act:name>
-  <act:id type="guid">eece4da70bc29773460e7d6e5bf7c624</act:id>
+  <act:id type="new">eece4da70bc29773460e7d6e5bf7c624</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -120,11 +120,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">a092e5a89820fdd5ababdee625f707ae</act:parent>
+  <act:parent type="new">a092e5a89820fdd5ababdee625f707ae</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>002 Betriebsvorrichtungen</act:name>
-  <act:id type="guid">a508af760aeddb41595b3325c6c16303</act:id>
+  <act:id type="new">a508af760aeddb41595b3325c6c16303</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -139,11 +139,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">a092e5a89820fdd5ababdee625f707ae</act:parent>
+  <act:parent type="new">a092e5a89820fdd5ababdee625f707ae</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>003 Garagen</act:name>
-  <act:id type="guid">b9175c94b1c297eb19ed4df23672c049</act:id>
+  <act:id type="new">b9175c94b1c297eb19ed4df23672c049</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -158,11 +158,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">a092e5a89820fdd5ababdee625f707ae</act:parent>
+  <act:parent type="new">a092e5a89820fdd5ababdee625f707ae</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>004 Außenanlagen</act:name>
-  <act:id type="guid">0d767e9368958278ccfe3631c8a93dab</act:id>
+  <act:id type="new">0d767e9368958278ccfe3631c8a93dab</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -177,11 +177,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">a092e5a89820fdd5ababdee625f707ae</act:parent>
+  <act:parent type="new">a092e5a89820fdd5ababdee625f707ae</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>005 Hof- und Wegbefestigungen</act:name>
-  <act:id type="guid">10e8f90fe6bd059181547c3556079b06</act:id>
+  <act:id type="new">10e8f90fe6bd059181547c3556079b06</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -196,11 +196,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">a092e5a89820fdd5ababdee625f707ae</act:parent>
+  <act:parent type="new">a092e5a89820fdd5ababdee625f707ae</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>01 Grundstücke mit Geschäftsbauten</act:name>
-  <act:id type="guid">bcf4b43ecee91c322a82f3c4a6af3567</act:id>
+  <act:id type="new">bcf4b43ecee91c322a82f3c4a6af3567</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -215,11 +215,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">5dfd1f9eb05cbb673ebfe7cb3a9fdda9</act:parent>
+  <act:parent type="new">5dfd1f9eb05cbb673ebfe7cb3a9fdda9</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>010 Grundstückskosten</act:name>
-  <act:id type="guid">27d1a1972fecfae32697d79249f951da</act:id>
+  <act:id type="new">27d1a1972fecfae32697d79249f951da</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -234,11 +234,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">bcf4b43ecee91c322a82f3c4a6af3567</act:parent>
+  <act:parent type="new">bcf4b43ecee91c322a82f3c4a6af3567</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>011 Gebäudekosten</act:name>
-  <act:id type="guid">dbf190fa7537beca573a65ef63334db7</act:id>
+  <act:id type="new">dbf190fa7537beca573a65ef63334db7</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -253,11 +253,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">bcf4b43ecee91c322a82f3c4a6af3567</act:parent>
+  <act:parent type="new">bcf4b43ecee91c322a82f3c4a6af3567</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>012 Betriebsvorrichtungen</act:name>
-  <act:id type="guid">df799e7788cf3a1e93dfa8a8da866442</act:id>
+  <act:id type="new">df799e7788cf3a1e93dfa8a8da866442</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -272,11 +272,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">bcf4b43ecee91c322a82f3c4a6af3567</act:parent>
+  <act:parent type="new">bcf4b43ecee91c322a82f3c4a6af3567</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>013 Garagen</act:name>
-  <act:id type="guid">141514db8a76e67f2de2bc057fcb4d7a</act:id>
+  <act:id type="new">141514db8a76e67f2de2bc057fcb4d7a</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -291,11 +291,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">bcf4b43ecee91c322a82f3c4a6af3567</act:parent>
+  <act:parent type="new">bcf4b43ecee91c322a82f3c4a6af3567</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>014 Außenanlagen</act:name>
-  <act:id type="guid">0b32610729ee1d5e05f1a9820a3e7d87</act:id>
+  <act:id type="new">0b32610729ee1d5e05f1a9820a3e7d87</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -310,11 +310,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">bcf4b43ecee91c322a82f3c4a6af3567</act:parent>
+  <act:parent type="new">bcf4b43ecee91c322a82f3c4a6af3567</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>015 Hof- und Wegbefestigungen</act:name>
-  <act:id type="guid">f14c9dbbcb0f1f116d2dfe030fe2e611</act:id>
+  <act:id type="new">f14c9dbbcb0f1f116d2dfe030fe2e611</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -329,11 +329,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">bcf4b43ecee91c322a82f3c4a6af3567</act:parent>
+  <act:parent type="new">bcf4b43ecee91c322a82f3c4a6af3567</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>02 Grundstücke ohne Bauten</act:name>
-  <act:id type="guid">454435c56ee70e8b2b66a9ab02dc8977</act:id>
+  <act:id type="new">454435c56ee70e8b2b66a9ab02dc8977</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -348,11 +348,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">5dfd1f9eb05cbb673ebfe7cb3a9fdda9</act:parent>
+  <act:parent type="new">5dfd1f9eb05cbb673ebfe7cb3a9fdda9</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>020 noch nicht erschlossen</act:name>
-  <act:id type="guid">0ad9ff5e312d8aa9a69a8d2ca8672ada</act:id>
+  <act:id type="new">0ad9ff5e312d8aa9a69a8d2ca8672ada</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -367,11 +367,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">454435c56ee70e8b2b66a9ab02dc8977</act:parent>
+  <act:parent type="new">454435c56ee70e8b2b66a9ab02dc8977</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>021 im Zustand der Erschließung durch Dritte</act:name>
-  <act:id type="guid">5e13bef99c26b40f6e20e38a0d38aa7d</act:id>
+  <act:id type="new">5e13bef99c26b40f6e20e38a0d38aa7d</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -386,11 +386,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">454435c56ee70e8b2b66a9ab02dc8977</act:parent>
+  <act:parent type="new">454435c56ee70e8b2b66a9ab02dc8977</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>022 durch Dritte erschlossen</act:name>
-  <act:id type="guid">95ea43b676855ccdc680035fe12f1aaa</act:id>
+  <act:id type="new">95ea43b676855ccdc680035fe12f1aaa</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -405,11 +405,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">454435c56ee70e8b2b66a9ab02dc8977</act:parent>
+  <act:parent type="new">454435c56ee70e8b2b66a9ab02dc8977</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>025 im Zustand der eigenen Erschließung</act:name>
-  <act:id type="guid">fa963f2ca6ae735ae5f7db14af6c6c40</act:id>
+  <act:id type="new">fa963f2ca6ae735ae5f7db14af6c6c40</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -424,11 +424,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">454435c56ee70e8b2b66a9ab02dc8977</act:parent>
+  <act:parent type="new">454435c56ee70e8b2b66a9ab02dc8977</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>026 selbst erschlossen</act:name>
-  <act:id type="guid">187dcfa353d11c6a8611c0363550476d</act:id>
+  <act:id type="new">187dcfa353d11c6a8611c0363550476d</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -443,11 +443,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">454435c56ee70e8b2b66a9ab02dc8977</act:parent>
+  <act:parent type="new">454435c56ee70e8b2b66a9ab02dc8977</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>03 Grundstücke mit Erbbaurechten Dritter sowie Bauten auf fremden Grundstücken</act:name>
-  <act:id type="guid">05c0d1b1a2750b3ddefd46559e4e8d27</act:id>
+  <act:id type="new">05c0d1b1a2750b3ddefd46559e4e8d27</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -462,11 +462,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">5dfd1f9eb05cbb673ebfe7cb3a9fdda9</act:parent>
+  <act:parent type="new">5dfd1f9eb05cbb673ebfe7cb3a9fdda9</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>030 Grundstücke mit Erbbaurechten Dritter</act:name>
-  <act:id type="guid">94ee06bb5128172231519a09e5b4deb4</act:id>
+  <act:id type="new">94ee06bb5128172231519a09e5b4deb4</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -481,11 +481,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">05c0d1b1a2750b3ddefd46559e4e8d27</act:parent>
+  <act:parent type="new">05c0d1b1a2750b3ddefd46559e4e8d27</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>031 Bauten auf fremden Grundstücken</act:name>
-  <act:id type="guid">24c7b49d462f3890bdd59dc254440c57</act:id>
+  <act:id type="new">24c7b49d462f3890bdd59dc254440c57</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -500,11 +500,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">05c0d1b1a2750b3ddefd46559e4e8d27</act:parent>
+  <act:parent type="new">05c0d1b1a2750b3ddefd46559e4e8d27</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>0311 Gebäudekosten</act:name>
-  <act:id type="guid">c6f49dc6d55ba9ef5189096f6b595632</act:id>
+  <act:id type="new">c6f49dc6d55ba9ef5189096f6b595632</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -519,11 +519,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">24c7b49d462f3890bdd59dc254440c57</act:parent>
+  <act:parent type="new">24c7b49d462f3890bdd59dc254440c57</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>0312 Betriebsvorrichtungen</act:name>
-  <act:id type="guid">e12787532f1b267cb8c7ead3498348af</act:id>
+  <act:id type="new">e12787532f1b267cb8c7ead3498348af</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -538,11 +538,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">24c7b49d462f3890bdd59dc254440c57</act:parent>
+  <act:parent type="new">24c7b49d462f3890bdd59dc254440c57</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>0313 Garagen</act:name>
-  <act:id type="guid">159048c4621ffe39f9d6e1ba55e3e385</act:id>
+  <act:id type="new">159048c4621ffe39f9d6e1ba55e3e385</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -557,11 +557,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">24c7b49d462f3890bdd59dc254440c57</act:parent>
+  <act:parent type="new">24c7b49d462f3890bdd59dc254440c57</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>0314 Außenanlagen</act:name>
-  <act:id type="guid">15e5e0d9e1382d5d0372baad6513ca04</act:id>
+  <act:id type="new">15e5e0d9e1382d5d0372baad6513ca04</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -576,11 +576,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">24c7b49d462f3890bdd59dc254440c57</act:parent>
+  <act:parent type="new">24c7b49d462f3890bdd59dc254440c57</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>0315 Hof- und Wegbefestigungen</act:name>
-  <act:id type="guid">c3628ae67059c8a9a72d6b847632956c</act:id>
+  <act:id type="new">c3628ae67059c8a9a72d6b847632956c</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -595,11 +595,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">24c7b49d462f3890bdd59dc254440c57</act:parent>
+  <act:parent type="new">24c7b49d462f3890bdd59dc254440c57</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>04 Technische Anlagen und Maschinen</act:name>
-  <act:id type="guid">1377a6c15def41c5a3f8a890180de6e4</act:id>
+  <act:id type="new">1377a6c15def41c5a3f8a890180de6e4</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -614,11 +614,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">5dfd1f9eb05cbb673ebfe7cb3a9fdda9</act:parent>
+  <act:parent type="new">5dfd1f9eb05cbb673ebfe7cb3a9fdda9</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>040 geringwertige Wirtschaftsgüter</act:name>
-  <act:id type="guid">bf7df54a16b1e313443cfe89a2e70fc6</act:id>
+  <act:id type="new">bf7df54a16b1e313443cfe89a2e70fc6</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -637,11 +637,11 @@
       <slot:value type="string">§ 6 Abs. 2 EStG</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">1377a6c15def41c5a3f8a890180de6e4</act:parent>
+  <act:parent type="new">1377a6c15def41c5a3f8a890180de6e4</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>041 sonstige Wirtschaftsgüter</act:name>
-  <act:id type="guid">e3276499c3ba9fd3d71e00b5a404a6e6</act:id>
+  <act:id type="new">e3276499c3ba9fd3d71e00b5a404a6e6</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -656,11 +656,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">1377a6c15def41c5a3f8a890180de6e4</act:parent>
+  <act:parent type="new">1377a6c15def41c5a3f8a890180de6e4</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>05 Andere Anlagen, Betriebs- und Geschäftsausstattung</act:name>
-  <act:id type="guid">d83f01def455682efafa780aeab6aa81</act:id>
+  <act:id type="new">d83f01def455682efafa780aeab6aa81</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -675,11 +675,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">5dfd1f9eb05cbb673ebfe7cb3a9fdda9</act:parent>
+  <act:parent type="new">5dfd1f9eb05cbb673ebfe7cb3a9fdda9</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>050 geringwertige Wirtschaftsgüter</act:name>
-  <act:id type="guid">fd76e3ec0660b19f1d20c7a6ff099cd9</act:id>
+  <act:id type="new">fd76e3ec0660b19f1d20c7a6ff099cd9</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -698,11 +698,11 @@
       <slot:value type="string">§ 6 Abs. 2 EStG</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">d83f01def455682efafa780aeab6aa81</act:parent>
+  <act:parent type="new">d83f01def455682efafa780aeab6aa81</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>051 sonstige Wirtschaftsgüter</act:name>
-  <act:id type="guid">3f7142ba67e50da7efc2e5b7b76325b2</act:id>
+  <act:id type="new">3f7142ba67e50da7efc2e5b7b76325b2</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -717,11 +717,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">d83f01def455682efafa780aeab6aa81</act:parent>
+  <act:parent type="new">d83f01def455682efafa780aeab6aa81</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>06 Anlagen im Bau</act:name>
-  <act:id type="guid">116ea373f9f943f950d61e973fc908f8</act:id>
+  <act:id type="new">116ea373f9f943f950d61e973fc908f8</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -736,11 +736,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">5dfd1f9eb05cbb673ebfe7cb3a9fdda9</act:parent>
+  <act:parent type="new">5dfd1f9eb05cbb673ebfe7cb3a9fdda9</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>07 Bauvorbereitungskosten und geleistete Anzahlungen</act:name>
-  <act:id type="guid">e369b07f873dbcfce45e4b25d9a98f28</act:id>
+  <act:id type="new">e369b07f873dbcfce45e4b25d9a98f28</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -755,11 +755,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">5dfd1f9eb05cbb673ebfe7cb3a9fdda9</act:parent>
+  <act:parent type="new">5dfd1f9eb05cbb673ebfe7cb3a9fdda9</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>070 Bauvorbereitungskosten</act:name>
-  <act:id type="guid">5729f236f2b07a74a969000a3c12c68d</act:id>
+  <act:id type="new">5729f236f2b07a74a969000a3c12c68d</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -774,11 +774,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">e369b07f873dbcfce45e4b25d9a98f28</act:parent>
+  <act:parent type="new">e369b07f873dbcfce45e4b25d9a98f28</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>077 geleistete Anzahlungen</act:name>
-  <act:id type="guid">3fe049972cf96719daf9d42a81593dee</act:id>
+  <act:id type="new">3fe049972cf96719daf9d42a81593dee</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -793,11 +793,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">e369b07f873dbcfce45e4b25d9a98f28</act:parent>
+  <act:parent type="new">e369b07f873dbcfce45e4b25d9a98f28</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>08 Finanzanlagen</act:name>
-  <act:id type="guid">f5b1f76d18aff7446cf97ba229db5cb2</act:id>
+  <act:id type="new">f5b1f76d18aff7446cf97ba229db5cb2</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -812,11 +812,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">5dfd1f9eb05cbb673ebfe7cb3a9fdda9</act:parent>
+  <act:parent type="new">5dfd1f9eb05cbb673ebfe7cb3a9fdda9</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>080 Anteile an verbundenen Unternehmen</act:name>
-  <act:id type="guid">673821cbc2eebd37c9c017a61ab22928</act:id>
+  <act:id type="new">673821cbc2eebd37c9c017a61ab22928</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -831,11 +831,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">f5b1f76d18aff7446cf97ba229db5cb2</act:parent>
+  <act:parent type="new">f5b1f76d18aff7446cf97ba229db5cb2</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>081 Ausleihungen an verbundene Unternehmen</act:name>
-  <act:id type="guid">ecc68b3f421607577e36b94dc9cee4ab</act:id>
+  <act:id type="new">ecc68b3f421607577e36b94dc9cee4ab</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -850,11 +850,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">f5b1f76d18aff7446cf97ba229db5cb2</act:parent>
+  <act:parent type="new">f5b1f76d18aff7446cf97ba229db5cb2</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>082 Beteiligungen</act:name>
-  <act:id type="guid">33dcd1a8d745fd81e117cb1dfe47b00e</act:id>
+  <act:id type="new">33dcd1a8d745fd81e117cb1dfe47b00e</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -869,11 +869,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">f5b1f76d18aff7446cf97ba229db5cb2</act:parent>
+  <act:parent type="new">f5b1f76d18aff7446cf97ba229db5cb2</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>083 Ausleihungen an Unternehmen, mit denen ein Beteiligungsverhältnis besteht</act:name>
-  <act:id type="guid">14e455e0ba29915b2f8a0054bbc3c735</act:id>
+  <act:id type="new">14e455e0ba29915b2f8a0054bbc3c735</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -888,11 +888,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">f5b1f76d18aff7446cf97ba229db5cb2</act:parent>
+  <act:parent type="new">f5b1f76d18aff7446cf97ba229db5cb2</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>084 Ausleihungen an Gesellschafter</act:name>
-  <act:id type="guid">f5dd538fcbc364e7132101d313d21678</act:id>
+  <act:id type="new">f5dd538fcbc364e7132101d313d21678</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -907,11 +907,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">f5b1f76d18aff7446cf97ba229db5cb2</act:parent>
+  <act:parent type="new">f5b1f76d18aff7446cf97ba229db5cb2</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>085 Wertpapiere</act:name>
-  <act:id type="guid">e2527f7c4a8de7baea34f6b7d4fd06f8</act:id>
+  <act:id type="new">e2527f7c4a8de7baea34f6b7d4fd06f8</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -926,11 +926,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">f5b1f76d18aff7446cf97ba229db5cb2</act:parent>
+  <act:parent type="new">f5b1f76d18aff7446cf97ba229db5cb2</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>087 sonstige Ausleihungen</act:name>
-  <act:id type="guid">7f67663f8b3a0a457a09069e1a299721</act:id>
+  <act:id type="new">7f67663f8b3a0a457a09069e1a299721</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -945,11 +945,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">f5b1f76d18aff7446cf97ba229db5cb2</act:parent>
+  <act:parent type="new">f5b1f76d18aff7446cf97ba229db5cb2</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>089 andere Finanzanlagen</act:name>
-  <act:id type="guid">ea139a1177d98b4265782d40143137ea</act:id>
+  <act:id type="new">ea139a1177d98b4265782d40143137ea</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -964,11 +964,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">f5b1f76d18aff7446cf97ba229db5cb2</act:parent>
+  <act:parent type="new">f5b1f76d18aff7446cf97ba229db5cb2</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>09 Ingangsetzung / Erweiterung des Geschäftsbetriebes, Immaterielles</act:name>
-  <act:id type="guid">2e439bdf00492678e5b61b0fd52ab807</act:id>
+  <act:id type="new">2e439bdf00492678e5b61b0fd52ab807</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -983,11 +983,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">5dfd1f9eb05cbb673ebfe7cb3a9fdda9</act:parent>
+  <act:parent type="new">5dfd1f9eb05cbb673ebfe7cb3a9fdda9</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>090 Aufwendungen für die Ingangsetzung und Erweiterung des Geschäftsbetriebes</act:name>
-  <act:id type="guid">11d49e359bef2130f9689064bef9a8dd</act:id>
+  <act:id type="new">11d49e359bef2130f9689064bef9a8dd</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -1006,11 +1006,11 @@
       <slot:value type="string">immaterielle Vermögensgegenstände</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">2e439bdf00492678e5b61b0fd52ab807</act:parent>
+  <act:parent type="new">2e439bdf00492678e5b61b0fd52ab807</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>091 Konzessionen, gewerbliche Schutzrechte und ähnliche Rechte</act:name>
-  <act:id type="guid">130c6987c3335c7c3dc0672b1457750c</act:id>
+  <act:id type="new">130c6987c3335c7c3dc0672b1457750c</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -1025,11 +1025,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">2e439bdf00492678e5b61b0fd52ab807</act:parent>
+  <act:parent type="new">2e439bdf00492678e5b61b0fd52ab807</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>092 Geschäfts- oder Firmenwert</act:name>
-  <act:id type="guid">e1e7f586fcd509ad76253c94c05794dc</act:id>
+  <act:id type="new">e1e7f586fcd509ad76253c94c05794dc</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -1044,11 +1044,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">2e439bdf00492678e5b61b0fd52ab807</act:parent>
+  <act:parent type="new">2e439bdf00492678e5b61b0fd52ab807</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>093 geleistete Anzahlungen</act:name>
-  <act:id type="guid">a93bf2917d9f76b332551529788dedcb</act:id>
+  <act:id type="new">a93bf2917d9f76b332551529788dedcb</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -1063,11 +1063,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">2e439bdf00492678e5b61b0fd52ab807</act:parent>
+  <act:parent type="new">2e439bdf00492678e5b61b0fd52ab807</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1 Umlaufvermögen</act:name>
-  <act:id type="guid">9e313d1acd97df21be5255b271e6a0a6</act:id>
+  <act:id type="new">9e313d1acd97df21be5255b271e6a0a6</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -1089,7 +1089,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>10 Grundstücke ohne Bauten</act:name>
-  <act:id type="guid">2f5bdd04c1d801eb1a5c7301d5a4e893</act:id>
+  <act:id type="new">2f5bdd04c1d801eb1a5c7301d5a4e893</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -1104,11 +1104,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">9e313d1acd97df21be5255b271e6a0a6</act:parent>
+  <act:parent type="new">9e313d1acd97df21be5255b271e6a0a6</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>100 nicht erschlossen</act:name>
-  <act:id type="guid">2b1fa35a7803dd740343d6716223f0dd</act:id>
+  <act:id type="new">2b1fa35a7803dd740343d6716223f0dd</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -1123,11 +1123,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">2f5bdd04c1d801eb1a5c7301d5a4e893</act:parent>
+  <act:parent type="new">2f5bdd04c1d801eb1a5c7301d5a4e893</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>101 im Zustand der Erschließung durch Dritte</act:name>
-  <act:id type="guid">fb99a8582efb61b0dae2eef6f4597a98</act:id>
+  <act:id type="new">fb99a8582efb61b0dae2eef6f4597a98</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -1142,11 +1142,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">2f5bdd04c1d801eb1a5c7301d5a4e893</act:parent>
+  <act:parent type="new">2f5bdd04c1d801eb1a5c7301d5a4e893</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>102 erschlossen</act:name>
-  <act:id type="guid">76df525594d467696c3dc6a7f722d263</act:id>
+  <act:id type="new">76df525594d467696c3dc6a7f722d263</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -1161,11 +1161,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">2f5bdd04c1d801eb1a5c7301d5a4e893</act:parent>
+  <act:parent type="new">2f5bdd04c1d801eb1a5c7301d5a4e893</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>11 selbst erschlossene Grundstücke ohne Bauten</act:name>
-  <act:id type="guid">b1041ea3d59e4f113dffc3295b09d669</act:id>
+  <act:id type="new">b1041ea3d59e4f113dffc3295b09d669</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -1180,11 +1180,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">9e313d1acd97df21be5255b271e6a0a6</act:parent>
+  <act:parent type="new">9e313d1acd97df21be5255b271e6a0a6</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>110 im Zustand der eigenen Erschließung</act:name>
-  <act:id type="guid">690efb93e27539668b9ea8e94a8f97d9</act:id>
+  <act:id type="new">690efb93e27539668b9ea8e94a8f97d9</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -1199,11 +1199,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">b1041ea3d59e4f113dffc3295b09d669</act:parent>
+  <act:parent type="new">b1041ea3d59e4f113dffc3295b09d669</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>111 selbst erschlossen</act:name>
-  <act:id type="guid">6dd015c0de266a36d23e149be9b036dc</act:id>
+  <act:id type="new">6dd015c0de266a36d23e149be9b036dc</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -1218,11 +1218,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">b1041ea3d59e4f113dffc3295b09d669</act:parent>
+  <act:parent type="new">b1041ea3d59e4f113dffc3295b09d669</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>12 Bauvorbereitungskosten</act:name>
-  <act:id type="guid">4fba0c8b2797fe9798b50ec3acea5c77</act:id>
+  <act:id type="new">4fba0c8b2797fe9798b50ec3acea5c77</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -1237,11 +1237,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">9e313d1acd97df21be5255b271e6a0a6</act:parent>
+  <act:parent type="new">9e313d1acd97df21be5255b271e6a0a6</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>13 Grundstücke mit unfertigen Bauten</act:name>
-  <act:id type="guid">2999529b126c10c0232ecfaa4299e5dc</act:id>
+  <act:id type="new">2999529b126c10c0232ecfaa4299e5dc</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -1256,11 +1256,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">9e313d1acd97df21be5255b271e6a0a6</act:parent>
+  <act:parent type="new">9e313d1acd97df21be5255b271e6a0a6</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>14 Grundstücke mit fertigen Bauten</act:name>
-  <act:id type="guid">a2f94ce0e03986a34379a23afe605108</act:id>
+  <act:id type="new">a2f94ce0e03986a34379a23afe605108</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -1275,11 +1275,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">9e313d1acd97df21be5255b271e6a0a6</act:parent>
+  <act:parent type="new">9e313d1acd97df21be5255b271e6a0a6</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>15 noch nicht abgerechnete Betriebskosten</act:name>
-  <act:id type="guid">acb2f8c350b900a227fc654f69fda725</act:id>
+  <act:id type="new">acb2f8c350b900a227fc654f69fda725</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -1294,11 +1294,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">9e313d1acd97df21be5255b271e6a0a6</act:parent>
+  <act:parent type="new">9e313d1acd97df21be5255b271e6a0a6</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>150 noch nicht abgerechnete Beheizungs- und Warmwasserkosten</act:name>
-  <act:id type="guid">c8017d4700912ada488898f5d962f19e</act:id>
+  <act:id type="new">c8017d4700912ada488898f5d962f19e</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -1313,11 +1313,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">acb2f8c350b900a227fc654f69fda725</act:parent>
+  <act:parent type="new">acb2f8c350b900a227fc654f69fda725</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>159 noch nicht abgerechnete andere Betriebskosten</act:name>
-  <act:id type="guid">88d136dc41638091ed85a0d4ab17dbf8</act:id>
+  <act:id type="new">88d136dc41638091ed85a0d4ab17dbf8</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -1332,11 +1332,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">acb2f8c350b900a227fc654f69fda725</act:parent>
+  <act:parent type="new">acb2f8c350b900a227fc654f69fda725</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>16 andere unfertige Leistungen</act:name>
-  <act:id type="guid">2fbbfd1b3aee8ede0dce7c5878aa92f1</act:id>
+  <act:id type="new">2fbbfd1b3aee8ede0dce7c5878aa92f1</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -1351,11 +1351,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">9e313d1acd97df21be5255b271e6a0a6</act:parent>
+  <act:parent type="new">9e313d1acd97df21be5255b271e6a0a6</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>160 noch nicht abgerechnete Betreuungsleistungen</act:name>
-  <act:id type="guid">959eafe2780533c1b673c349e29b334a</act:id>
+  <act:id type="new">959eafe2780533c1b673c349e29b334a</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -1370,11 +1370,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">2fbbfd1b3aee8ede0dce7c5878aa92f1</act:parent>
+  <act:parent type="new">2fbbfd1b3aee8ede0dce7c5878aa92f1</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>161 unfertige Bauleistungen auf fremdem Grund und Boden</act:name>
-  <act:id type="guid">61fd04cc112020b137d3fb4814885561</act:id>
+  <act:id type="new">61fd04cc112020b137d3fb4814885561</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -1389,11 +1389,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">2fbbfd1b3aee8ede0dce7c5878aa92f1</act:parent>
+  <act:parent type="new">2fbbfd1b3aee8ede0dce7c5878aa92f1</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>169 andere unfertige Leistungen</act:name>
-  <act:id type="guid">a0413e7ee7db0f34a70df69f78aa4590</act:id>
+  <act:id type="new">a0413e7ee7db0f34a70df69f78aa4590</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -1408,11 +1408,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">2fbbfd1b3aee8ede0dce7c5878aa92f1</act:parent>
+  <act:parent type="new">2fbbfd1b3aee8ede0dce7c5878aa92f1</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>17 andere Vorräte</act:name>
-  <act:id type="guid">2909127ed137985f0be60095185f2b0f</act:id>
+  <act:id type="new">2909127ed137985f0be60095185f2b0f</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -1431,11 +1431,11 @@
       <slot:value type="string">Warenkonto</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">9e313d1acd97df21be5255b271e6a0a6</act:parent>
+  <act:parent type="new">9e313d1acd97df21be5255b271e6a0a6</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>170 Heizmaterial</act:name>
-  <act:id type="guid">158d186f34072c6ab232fef9603118d2</act:id>
+  <act:id type="new">158d186f34072c6ab232fef9603118d2</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -1450,11 +1450,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">2909127ed137985f0be60095185f2b0f</act:parent>
+  <act:parent type="new">2909127ed137985f0be60095185f2b0f</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>171 Reparaturmaterial</act:name>
-  <act:id type="guid">bf10383167a9271ec11e5fec2dee7067</act:id>
+  <act:id type="new">bf10383167a9271ec11e5fec2dee7067</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -1469,11 +1469,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">2909127ed137985f0be60095185f2b0f</act:parent>
+  <act:parent type="new">2909127ed137985f0be60095185f2b0f</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>18 geleistete Anzahlungen</act:name>
-  <act:id type="guid">c572e47bef233e9a4e5766ae2979cd94</act:id>
+  <act:id type="new">c572e47bef233e9a4e5766ae2979cd94</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -1488,11 +1488,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">9e313d1acd97df21be5255b271e6a0a6</act:parent>
+  <act:parent type="new">9e313d1acd97df21be5255b271e6a0a6</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>180 Anzahlungen auf zum Verkauf bestimmte Grundstücke</act:name>
-  <act:id type="guid">874886cd4b532c8f72b3fae245aa6f04</act:id>
+  <act:id type="new">874886cd4b532c8f72b3fae245aa6f04</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -1507,11 +1507,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">c572e47bef233e9a4e5766ae2979cd94</act:parent>
+  <act:parent type="new">c572e47bef233e9a4e5766ae2979cd94</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>181 andere Anzahlungen</act:name>
-  <act:id type="guid">810699e4c0732e48963bb3b42f284955</act:id>
+  <act:id type="new">810699e4c0732e48963bb3b42f284955</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -1526,11 +1526,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">c572e47bef233e9a4e5766ae2979cd94</act:parent>
+  <act:parent type="new">c572e47bef233e9a4e5766ae2979cd94</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>2 Forderungen</act:name>
-  <act:id type="guid">1eb3b8d16e357964dd8c0d9152af6e9b</act:id>
+  <act:id type="new">1eb3b8d16e357964dd8c0d9152af6e9b</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -1552,7 +1552,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>20 Forderungen aus Vermietung</act:name>
-  <act:id type="guid">98433d5f4fe20762a163b086d0812675</act:id>
+  <act:id type="new">98433d5f4fe20762a163b086d0812675</act:id>
   <act:type>RECEIVABLE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -1567,11 +1567,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">1eb3b8d16e357964dd8c0d9152af6e9b</act:parent>
+  <act:parent type="new">1eb3b8d16e357964dd8c0d9152af6e9b</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>200 Mietforderungen</act:name>
-  <act:id type="guid">c49b39757503855850fe7b95b9724f74</act:id>
+  <act:id type="new">c49b39757503855850fe7b95b9724f74</act:id>
   <act:type>RECEIVABLE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -1590,11 +1590,11 @@
       <slot:value type="string">Forderungen aus Mieten, Gebühren und abgerechneten Umlagen und sonstigen Nebenleistungen</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">98433d5f4fe20762a163b086d0812675</act:parent>
+  <act:parent type="new">98433d5f4fe20762a163b086d0812675</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>2000 Mietenkontokorrent - Sammelkonto</act:name>
-  <act:id type="guid">9dbf2430a8554d0ff78f888ea49501d6</act:id>
+  <act:id type="new">9dbf2430a8554d0ff78f888ea49501d6</act:id>
   <act:type>RECEIVABLE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -1613,11 +1613,11 @@
       <slot:value type="string">Mietforderungen</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">c49b39757503855850fe7b95b9724f74</act:parent>
+  <act:parent type="new">c49b39757503855850fe7b95b9724f74</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>2001 Forderungen an ehemalige Mieter</act:name>
-  <act:id type="guid">e3160678885538e40830b4fecb1dca2e</act:id>
+  <act:id type="new">e3160678885538e40830b4fecb1dca2e</act:id>
   <act:type>RECEIVABLE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -1632,11 +1632,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">c49b39757503855850fe7b95b9724f74</act:parent>
+  <act:parent type="new">c49b39757503855850fe7b95b9724f74</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>2002 Mietforderungen aus Umlagen</act:name>
-  <act:id type="guid">baa038a265f15afb6c7ce85b9527a512</act:id>
+  <act:id type="new">baa038a265f15afb6c7ce85b9527a512</act:id>
   <act:type>RECEIVABLE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -1651,11 +1651,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">c49b39757503855850fe7b95b9724f74</act:parent>
+  <act:parent type="new">c49b39757503855850fe7b95b9724f74</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>2003 Forderungen aus Verpachtung</act:name>
-  <act:id type="guid">c9d938e2751e4b813acc5b4806e9dba2</act:id>
+  <act:id type="new">c9d938e2751e4b813acc5b4806e9dba2</act:id>
   <act:type>RECEIVABLE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -1670,11 +1670,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">c49b39757503855850fe7b95b9724f74</act:parent>
+  <act:parent type="new">c49b39757503855850fe7b95b9724f74</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>201 Umlagenabrechnung</act:name>
-  <act:id type="guid">87629bf809d6e1cecb892b9e5e458122</act:id>
+  <act:id type="new">87629bf809d6e1cecb892b9e5e458122</act:id>
   <act:type>RECEIVABLE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -1689,11 +1689,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">98433d5f4fe20762a163b086d0812675</act:parent>
+  <act:parent type="new">98433d5f4fe20762a163b086d0812675</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>205 zweifelhafte Mietforderungen</act:name>
-  <act:id type="guid">3d28d5e69d56ee1ab8d9aeaa31f57ec1</act:id>
+  <act:id type="new">3d28d5e69d56ee1ab8d9aeaa31f57ec1</act:id>
   <act:type>RECEIVABLE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -1708,11 +1708,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">98433d5f4fe20762a163b086d0812675</act:parent>
+  <act:parent type="new">98433d5f4fe20762a163b086d0812675</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>209 Wertberichtigungen zu Mietforderungen</act:name>
-  <act:id type="guid">be82e1555504e6349f3f4c6ff2c6f78e</act:id>
+  <act:id type="new">be82e1555504e6349f3f4c6ff2c6f78e</act:id>
   <act:type>RECEIVABLE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -1727,11 +1727,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">98433d5f4fe20762a163b086d0812675</act:parent>
+  <act:parent type="new">98433d5f4fe20762a163b086d0812675</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>21 Forderungen aus dem Verkauf von Grundstücken</act:name>
-  <act:id type="guid">0b6dc509c5cb1de1b9fb2e1a75504964</act:id>
+  <act:id type="new">0b6dc509c5cb1de1b9fb2e1a75504964</act:id>
   <act:type>RECEIVABLE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -1746,11 +1746,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">1eb3b8d16e357964dd8c0d9152af6e9b</act:parent>
+  <act:parent type="new">1eb3b8d16e357964dd8c0d9152af6e9b</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>210 Forderungen aus dem Verkauf von Grundstücken</act:name>
-  <act:id type="guid">0c51e0c9640a403e72736cff7ebbb138</act:id>
+  <act:id type="new">0c51e0c9640a403e72736cff7ebbb138</act:id>
   <act:type>RECEIVABLE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -1765,11 +1765,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">0b6dc509c5cb1de1b9fb2e1a75504964</act:parent>
+  <act:parent type="new">0b6dc509c5cb1de1b9fb2e1a75504964</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>215 zweifelhafte Forderungen aus dem Verkauf von Grundstücken</act:name>
-  <act:id type="guid">56fba0e511450c8ed38f9dc1df1540b4</act:id>
+  <act:id type="new">56fba0e511450c8ed38f9dc1df1540b4</act:id>
   <act:type>RECEIVABLE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -1784,11 +1784,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">0b6dc509c5cb1de1b9fb2e1a75504964</act:parent>
+  <act:parent type="new">0b6dc509c5cb1de1b9fb2e1a75504964</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>219 Wertberichtigungen zu Forderungen uas dem Verkauf von Grundstücken</act:name>
-  <act:id type="guid">1582bdcad1532bf4f0998b061459b02d</act:id>
+  <act:id type="new">1582bdcad1532bf4f0998b061459b02d</act:id>
   <act:type>RECEIVABLE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -1803,11 +1803,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">0b6dc509c5cb1de1b9fb2e1a75504964</act:parent>
+  <act:parent type="new">0b6dc509c5cb1de1b9fb2e1a75504964</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>22 Forderungen aus Betreuungstätigkeit</act:name>
-  <act:id type="guid">97316656324cfcb87513ca1023510087</act:id>
+  <act:id type="new">97316656324cfcb87513ca1023510087</act:id>
   <act:type>RECEIVABLE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -1822,11 +1822,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">1eb3b8d16e357964dd8c0d9152af6e9b</act:parent>
+  <act:parent type="new">1eb3b8d16e357964dd8c0d9152af6e9b</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>220 Forderungen aus Betreuungstätigkeit</act:name>
-  <act:id type="guid">f301ea40f5ddcbde09b416a1f36ce7b4</act:id>
+  <act:id type="new">f301ea40f5ddcbde09b416a1f36ce7b4</act:id>
   <act:type>RECEIVABLE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -1841,11 +1841,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">97316656324cfcb87513ca1023510087</act:parent>
+  <act:parent type="new">97316656324cfcb87513ca1023510087</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>225 zweifelhafte Forderungen aus Betreuungstätigkeit</act:name>
-  <act:id type="guid">9933dacae0df84e826d843991f348b98</act:id>
+  <act:id type="new">9933dacae0df84e826d843991f348b98</act:id>
   <act:type>RECEIVABLE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -1860,11 +1860,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">97316656324cfcb87513ca1023510087</act:parent>
+  <act:parent type="new">97316656324cfcb87513ca1023510087</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>229 Wertberichtigungen aus Betreuungstätigkeiten</act:name>
-  <act:id type="guid">b2aafd53b4cfa7d7c359482b89d576fc</act:id>
+  <act:id type="new">b2aafd53b4cfa7d7c359482b89d576fc</act:id>
   <act:type>RECEIVABLE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -1879,11 +1879,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">97316656324cfcb87513ca1023510087</act:parent>
+  <act:parent type="new">97316656324cfcb87513ca1023510087</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>23 Forderungen aus anderen Lieferungen und Leistungen</act:name>
-  <act:id type="guid">742c7aba3d29eef7edf49e8a187fb861</act:id>
+  <act:id type="new">742c7aba3d29eef7edf49e8a187fb861</act:id>
   <act:type>RECEIVABLE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -1902,11 +1902,11 @@
       <slot:value type="string">Pacht aus unbebauten Grundstücken</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">1eb3b8d16e357964dd8c0d9152af6e9b</act:parent>
+  <act:parent type="new">1eb3b8d16e357964dd8c0d9152af6e9b</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>230 Forderungen aus anderen Lieferungen und Leistungen</act:name>
-  <act:id type="guid">dffa4623e7a20da95abc53c871149543</act:id>
+  <act:id type="new">dffa4623e7a20da95abc53c871149543</act:id>
   <act:type>RECEIVABLE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -1921,11 +1921,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">742c7aba3d29eef7edf49e8a187fb861</act:parent>
+  <act:parent type="new">742c7aba3d29eef7edf49e8a187fb861</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>235 zweifelhafte Forderungen aus anderen Lieferungen und Leistungen</act:name>
-  <act:id type="guid">ef0f96c47130ff36b1a298acf6737acb</act:id>
+  <act:id type="new">ef0f96c47130ff36b1a298acf6737acb</act:id>
   <act:type>RECEIVABLE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -1940,11 +1940,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">742c7aba3d29eef7edf49e8a187fb861</act:parent>
+  <act:parent type="new">742c7aba3d29eef7edf49e8a187fb861</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>239 Wertberichtigungen zu Forderungen aus sonstigen Lieferungen und Leistungen</act:name>
-  <act:id type="guid">3c28e549e768a6ec2aec5b4539dedb57</act:id>
+  <act:id type="new">3c28e549e768a6ec2aec5b4539dedb57</act:id>
   <act:type>RECEIVABLE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -1959,11 +1959,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">742c7aba3d29eef7edf49e8a187fb861</act:parent>
+  <act:parent type="new">742c7aba3d29eef7edf49e8a187fb861</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>24 unternehmesrechtliche Sonderposten</act:name>
-  <act:id type="guid">7b53aad14907d82abdf0acdca9ae91bc</act:id>
+  <act:id type="new">7b53aad14907d82abdf0acdca9ae91bc</act:id>
   <act:type>RECEIVABLE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -1978,11 +1978,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">1eb3b8d16e357964dd8c0d9152af6e9b</act:parent>
+  <act:parent type="new">1eb3b8d16e357964dd8c0d9152af6e9b</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>240 Forderungen an verbundene Unternehmen</act:name>
-  <act:id type="guid">98a02d9099fdece62f197b78d8249879</act:id>
+  <act:id type="new">98a02d9099fdece62f197b78d8249879</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -1997,11 +1997,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">7b53aad14907d82abdf0acdca9ae91bc</act:parent>
+  <act:parent type="new">7b53aad14907d82abdf0acdca9ae91bc</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>241 Forderungen an Unternehmen, mit denen ein Beteiligungsverhältnis besteht</act:name>
-  <act:id type="guid">4d9d60c2b3de028cae5f845f84751845</act:id>
+  <act:id type="new">4d9d60c2b3de028cae5f845f84751845</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -2016,11 +2016,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">7b53aad14907d82abdf0acdca9ae91bc</act:parent>
+  <act:parent type="new">7b53aad14907d82abdf0acdca9ae91bc</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>242 Forderungen an Gesellschafter</act:name>
-  <act:id type="guid">682f41e9c5619f6940a67505ff7a60e1</act:id>
+  <act:id type="new">682f41e9c5619f6940a67505ff7a60e1</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -2039,11 +2039,11 @@
       <slot:value type="string">GmbH</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">7b53aad14907d82abdf0acdca9ae91bc</act:parent>
+  <act:parent type="new">7b53aad14907d82abdf0acdca9ae91bc</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>25 sonstige Vermögensgegenstände</act:name>
-  <act:id type="guid">8c8adeff5bc45804f153e0d6f7bcea34</act:id>
+  <act:id type="new">8c8adeff5bc45804f153e0d6f7bcea34</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -2062,11 +2062,11 @@
       <slot:value type="string">Kaution</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">1eb3b8d16e357964dd8c0d9152af6e9b</act:parent>
+  <act:parent type="new">1eb3b8d16e357964dd8c0d9152af6e9b</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>250 Kostenvorschüsse</act:name>
-  <act:id type="guid">a799d5659020aad84461f2b883d60b4f</act:id>
+  <act:id type="new">a799d5659020aad84461f2b883d60b4f</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -2081,11 +2081,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">8c8adeff5bc45804f153e0d6f7bcea34</act:parent>
+  <act:parent type="new">8c8adeff5bc45804f153e0d6f7bcea34</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>251 Forderungen aus Lohn-, Gehalts- und Reisekostenvorschüssen</act:name>
-  <act:id type="guid">f57e7bd6267f75c30443ef6e111332f6</act:id>
+  <act:id type="new">f57e7bd6267f75c30443ef6e111332f6</act:id>
   <act:type>RECEIVABLE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -2100,11 +2100,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">8c8adeff5bc45804f153e0d6f7bcea34</act:parent>
+  <act:parent type="new">8c8adeff5bc45804f153e0d6f7bcea34</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>252 Schadenersatzansprüche gegenüber Versicherungen</act:name>
-  <act:id type="guid">2d0a22ef95fde1548284ec63c8b74709</act:id>
+  <act:id type="new">2d0a22ef95fde1548284ec63c8b74709</act:id>
   <act:type>RECEIVABLE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -2119,11 +2119,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">8c8adeff5bc45804f153e0d6f7bcea34</act:parent>
+  <act:parent type="new">8c8adeff5bc45804f153e0d6f7bcea34</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>253 Vorsteuer</act:name>
-  <act:id type="guid">9188f739c63fd41733a5c927fbeea990</act:id>
+  <act:id type="new">9188f739c63fd41733a5c927fbeea990</act:id>
   <act:type>RECEIVABLE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -2142,11 +2142,11 @@
       <slot:value type="string">Steuerüberzahlungen, Erstattungsansprüche</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">8c8adeff5bc45804f153e0d6f7bcea34</act:parent>
+  <act:parent type="new">8c8adeff5bc45804f153e0d6f7bcea34</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>254 aufgelaufene Zinsen für Wertpapiere und Festgeldguthaben</act:name>
-  <act:id type="guid">79efcda6c7447f36fd483875ec233d84</act:id>
+  <act:id type="new">79efcda6c7447f36fd483875ec233d84</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -2161,11 +2161,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">8c8adeff5bc45804f153e0d6f7bcea34</act:parent>
+  <act:parent type="new">8c8adeff5bc45804f153e0d6f7bcea34</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>255 rückständige und aufgelaufene Darlehenszinsen</act:name>
-  <act:id type="guid">8512b2e5c8017eefa1b535637cb3117f</act:id>
+  <act:id type="new">8512b2e5c8017eefa1b535637cb3117f</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -2180,11 +2180,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">8c8adeff5bc45804f153e0d6f7bcea34</act:parent>
+  <act:parent type="new">8c8adeff5bc45804f153e0d6f7bcea34</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>256 rückständige und aufgelaufene Erbbauzinsen</act:name>
-  <act:id type="guid">f93df62e3c9e16235145f63dad225435</act:id>
+  <act:id type="new">f93df62e3c9e16235145f63dad225435</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -2199,11 +2199,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">8c8adeff5bc45804f153e0d6f7bcea34</act:parent>
+  <act:parent type="new">8c8adeff5bc45804f153e0d6f7bcea34</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>257 rückständige und aufgelaufene Aufwandssubventionen</act:name>
-  <act:id type="guid">bad4e2530fd557ab1d692cccdadba31c</act:id>
+  <act:id type="new">bad4e2530fd557ab1d692cccdadba31c</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -2222,11 +2222,11 @@
       <slot:value type="string">Forderungen an die öffentliche Hand</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">8c8adeff5bc45804f153e0d6f7bcea34</act:parent>
+  <act:parent type="new">8c8adeff5bc45804f153e0d6f7bcea34</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>258 Darlehensforderungen</act:name>
-  <act:id type="guid">54ef20347409d796bd3256d68f2deafa</act:id>
+  <act:id type="new">54ef20347409d796bd3256d68f2deafa</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -2245,11 +2245,11 @@
       <slot:value type="string">soweit sie nicht unter dem Gruppenkonto 087 zu erfassen sind</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">8c8adeff5bc45804f153e0d6f7bcea34</act:parent>
+  <act:parent type="new">8c8adeff5bc45804f153e0d6f7bcea34</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>259 Forderungen aus aufgelaufenen sonstigen Erträgen</act:name>
-  <act:id type="guid">0b33a1049e36f01326c906a7001a00c4</act:id>
+  <act:id type="new">0b33a1049e36f01326c906a7001a00c4</act:id>
   <act:type>RECEIVABLE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -2268,11 +2268,11 @@
       <slot:value type="string">andere Vermögensgegenstände</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">8c8adeff5bc45804f153e0d6f7bcea34</act:parent>
+  <act:parent type="new">8c8adeff5bc45804f153e0d6f7bcea34</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>26 Wertpapiere</act:name>
-  <act:id type="guid">0da31f8462dc6c681d4989860502bdec</act:id>
+  <act:id type="new">0da31f8462dc6c681d4989860502bdec</act:id>
   <act:type>RECEIVABLE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -2287,11 +2287,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">1eb3b8d16e357964dd8c0d9152af6e9b</act:parent>
+  <act:parent type="new">1eb3b8d16e357964dd8c0d9152af6e9b</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>260 Anteile an verbundenen Unternehmen</act:name>
-  <act:id type="guid">77ffcece599a90f3ef305ea7d6bba1e6</act:id>
+  <act:id type="new">77ffcece599a90f3ef305ea7d6bba1e6</act:id>
   <act:type>RECEIVABLE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -2306,11 +2306,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">0da31f8462dc6c681d4989860502bdec</act:parent>
+  <act:parent type="new">0da31f8462dc6c681d4989860502bdec</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>261 eigene Anteile</act:name>
-  <act:id type="guid">0276d7483c885b04e565fb079d58f4f8</act:id>
+  <act:id type="new">0276d7483c885b04e565fb079d58f4f8</act:id>
   <act:type>RECEIVABLE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -2325,11 +2325,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">0da31f8462dc6c681d4989860502bdec</act:parent>
+  <act:parent type="new">0da31f8462dc6c681d4989860502bdec</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>262 sonstige Wertpapiere</act:name>
-  <act:id type="guid">662de5d3d2a31ab354f9896826deca60</act:id>
+  <act:id type="new">662de5d3d2a31ab354f9896826deca60</act:id>
   <act:type>RECEIVABLE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -2344,11 +2344,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">0da31f8462dc6c681d4989860502bdec</act:parent>
+  <act:parent type="new">0da31f8462dc6c681d4989860502bdec</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>27 flüssige Mittel</act:name>
-  <act:id type="guid">c2ed8194d30a960d86efae4780217442</act:id>
+  <act:id type="new">c2ed8194d30a960d86efae4780217442</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -2363,11 +2363,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">1eb3b8d16e357964dd8c0d9152af6e9b</act:parent>
+  <act:parent type="new">1eb3b8d16e357964dd8c0d9152af6e9b</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>270 Schecks</act:name>
-  <act:id type="guid">217f707aca8d334502ad214a897fedad</act:id>
+  <act:id type="new">217f707aca8d334502ad214a897fedad</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -2382,11 +2382,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">c2ed8194d30a960d86efae4780217442</act:parent>
+  <act:parent type="new">c2ed8194d30a960d86efae4780217442</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>271 Kassenbestand</act:name>
-  <act:id type="guid">2ad4dc816cc02ce1e2328228b9212e70</act:id>
+  <act:id type="new">2ad4dc816cc02ce1e2328228b9212e70</act:id>
   <act:type>CASH</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -2401,11 +2401,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">c2ed8194d30a960d86efae4780217442</act:parent>
+  <act:parent type="new">c2ed8194d30a960d86efae4780217442</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>272 Bundesbankguthaben</act:name>
-  <act:id type="guid">7304e094dadbfbcc18d2039cbd6c89da</act:id>
+  <act:id type="new">7304e094dadbfbcc18d2039cbd6c89da</act:id>
   <act:type>BANK</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -2420,11 +2420,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">c2ed8194d30a960d86efae4780217442</act:parent>
+  <act:parent type="new">c2ed8194d30a960d86efae4780217442</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>273 Postbankguthaben</act:name>
-  <act:id type="guid">7322ec5920d0f3c923ffa1770681ed9f</act:id>
+  <act:id type="new">7322ec5920d0f3c923ffa1770681ed9f</act:id>
   <act:type>BANK</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -2439,11 +2439,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">c2ed8194d30a960d86efae4780217442</act:parent>
+  <act:parent type="new">c2ed8194d30a960d86efae4780217442</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>274 Guthaben bei Kreditinstituten</act:name>
-  <act:id type="guid">1f6a5a98e8aef86e0097bcfd1c56975c</act:id>
+  <act:id type="new">1f6a5a98e8aef86e0097bcfd1c56975c</act:id>
   <act:type>BANK</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -2458,11 +2458,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">c2ed8194d30a960d86efae4780217442</act:parent>
+  <act:parent type="new">c2ed8194d30a960d86efae4780217442</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>2740 Bank</act:name>
-  <act:id type="guid">dddb819893db895f93eb52928dba0de9</act:id>
+  <act:id type="new">dddb819893db895f93eb52928dba0de9</act:id>
   <act:type>BANK</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -2477,11 +2477,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">1f6a5a98e8aef86e0097bcfd1c56975c</act:parent>
+  <act:parent type="new">1f6a5a98e8aef86e0097bcfd1c56975c</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>2745 Guthaben auf Sonderkonten</act:name>
-  <act:id type="guid">6fec63639d4a889910d4129e0e85cb4f</act:id>
+  <act:id type="new">6fec63639d4a889910d4129e0e85cb4f</act:id>
   <act:type>BANK</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -2496,11 +2496,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">1f6a5a98e8aef86e0097bcfd1c56975c</act:parent>
+  <act:parent type="new">1f6a5a98e8aef86e0097bcfd1c56975c</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>28 Bausparguthaben</act:name>
-  <act:id type="guid">ed63f3955aac4d6ada58e956bc38d257</act:id>
+  <act:id type="new">ed63f3955aac4d6ada58e956bc38d257</act:id>
   <act:type>BANK</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -2515,11 +2515,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">1eb3b8d16e357964dd8c0d9152af6e9b</act:parent>
+  <act:parent type="new">1eb3b8d16e357964dd8c0d9152af6e9b</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>29 aktive Rechnungsabgrenzungsposten</act:name>
-  <act:id type="guid">f90ff58633987b6924dca7ddc42cc1a4</act:id>
+  <act:id type="new">f90ff58633987b6924dca7ddc42cc1a4</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -2534,11 +2534,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">1eb3b8d16e357964dd8c0d9152af6e9b</act:parent>
+  <act:parent type="new">1eb3b8d16e357964dd8c0d9152af6e9b</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>290 Geldbeschaffungskosten</act:name>
-  <act:id type="guid">c8a546e67937f0add83114812397c2d6</act:id>
+  <act:id type="new">c8a546e67937f0add83114812397c2d6</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -2553,11 +2553,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">f90ff58633987b6924dca7ddc42cc1a4</act:parent>
+  <act:parent type="new">f90ff58633987b6924dca7ddc42cc1a4</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>291 andere Rechnungsabgrenzungsposten</act:name>
-  <act:id type="guid">57116c06ffd40d6a7065cd216de0af64</act:id>
+  <act:id type="new">57116c06ffd40d6a7065cd216de0af64</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -2572,11 +2572,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">f90ff58633987b6924dca7ddc42cc1a4</act:parent>
+  <act:parent type="new">f90ff58633987b6924dca7ddc42cc1a4</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>292 aktive Steuerabgrenzung</act:name>
-  <act:id type="guid">594635dbb81f7c018cbbab89bdc67f8f</act:id>
+  <act:id type="new">594635dbb81f7c018cbbab89bdc67f8f</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -2595,11 +2595,11 @@
       <slot:value type="string">§ 274 Abs. 2 HGB</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">f90ff58633987b6924dca7ddc42cc1a4</act:parent>
+  <act:parent type="new">f90ff58633987b6924dca7ddc42cc1a4</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>3 Eigenkapital / Rückstellungen</act:name>
-  <act:id type="guid">8e16dabb80116112f8cb965da39b7bbb</act:id>
+  <act:id type="new">8e16dabb80116112f8cb965da39b7bbb</act:id>
   <act:type>EQUITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -2617,7 +2617,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>30 gezeichnetes Kapital</act:name>
-  <act:id type="guid">fbb524224d6ff388b4a4917d9b3538af</act:id>
+  <act:id type="new">fbb524224d6ff388b4a4917d9b3538af</act:id>
   <act:type>EQUITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -2632,11 +2632,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">8e16dabb80116112f8cb965da39b7bbb</act:parent>
+  <act:parent type="new">8e16dabb80116112f8cb965da39b7bbb</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>300 Grundkapital / Stammkapital / Geschäftsguthaben</act:name>
-  <act:id type="guid">bff43a174f99db3d53ea90ca82d1f638</act:id>
+  <act:id type="new">bff43a174f99db3d53ea90ca82d1f638</act:id>
   <act:type>EQUITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -2651,11 +2651,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">fbb524224d6ff388b4a4917d9b3538af</act:parent>
+  <act:parent type="new">fbb524224d6ff388b4a4917d9b3538af</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>301 Eigenkapital</act:name>
-  <act:id type="guid">0fb152896c3c402b618c53aad45cf44b</act:id>
+  <act:id type="new">0fb152896c3c402b618c53aad45cf44b</act:id>
   <act:type>EQUITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -2670,11 +2670,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">fbb524224d6ff388b4a4917d9b3538af</act:parent>
+  <act:parent type="new">fbb524224d6ff388b4a4917d9b3538af</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>3010 Privateinlagen</act:name>
-  <act:id type="guid">786fb9802e420341480580995d4b0248</act:id>
+  <act:id type="new">786fb9802e420341480580995d4b0248</act:id>
   <act:type>EQUITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -2689,11 +2689,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">0fb152896c3c402b618c53aad45cf44b</act:parent>
+  <act:parent type="new">0fb152896c3c402b618c53aad45cf44b</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>3011 Privatentnahmen</act:name>
-  <act:id type="guid">e337da64063eccbe406c473e595e2383</act:id>
+  <act:id type="new">e337da64063eccbe406c473e595e2383</act:id>
   <act:type>EQUITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -2708,11 +2708,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">0fb152896c3c402b618c53aad45cf44b</act:parent>
+  <act:parent type="new">0fb152896c3c402b618c53aad45cf44b</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>31 ausstehende Einlagen auf das gezeichnete Kapital</act:name>
-  <act:id type="guid">8b90caaa6eba38b14c6a61e61189c327</act:id>
+  <act:id type="new">8b90caaa6eba38b14c6a61e61189c327</act:id>
   <act:type>EQUITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -2727,11 +2727,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">8e16dabb80116112f8cb965da39b7bbb</act:parent>
+  <act:parent type="new">8e16dabb80116112f8cb965da39b7bbb</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>32 Kapitalrücklagen</act:name>
-  <act:id type="guid">72b6a8bb463a853558b64ed9ac492f67</act:id>
+  <act:id type="new">72b6a8bb463a853558b64ed9ac492f67</act:id>
   <act:type>EQUITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -2746,11 +2746,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">8e16dabb80116112f8cb965da39b7bbb</act:parent>
+  <act:parent type="new">8e16dabb80116112f8cb965da39b7bbb</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>33 Gewinnrücklagen</act:name>
-  <act:id type="guid">3e9e305a2641b8bd6db4bbde70773298</act:id>
+  <act:id type="new">3e9e305a2641b8bd6db4bbde70773298</act:id>
   <act:type>EQUITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -2765,11 +2765,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">8e16dabb80116112f8cb965da39b7bbb</act:parent>
+  <act:parent type="new">8e16dabb80116112f8cb965da39b7bbb</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>330 gesetzliche Rücklage</act:name>
-  <act:id type="guid">69f5ed70ee41ef7919727ffdd7ee348e</act:id>
+  <act:id type="new">69f5ed70ee41ef7919727ffdd7ee348e</act:id>
   <act:type>EQUITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -2784,11 +2784,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">3e9e305a2641b8bd6db4bbde70773298</act:parent>
+  <act:parent type="new">3e9e305a2641b8bd6db4bbde70773298</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>331 Rücklage für eigene Anteile</act:name>
-  <act:id type="guid">c7cdbcc41a4e44c72670b7aec7767f2f</act:id>
+  <act:id type="new">c7cdbcc41a4e44c72670b7aec7767f2f</act:id>
   <act:type>EQUITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -2803,11 +2803,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">3e9e305a2641b8bd6db4bbde70773298</act:parent>
+  <act:parent type="new">3e9e305a2641b8bd6db4bbde70773298</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>332 gesellschaftsvertragliche / satzungsmäßige Rücklagen</act:name>
-  <act:id type="guid">90d99fd2656afed21f2f43775cf8a2c9</act:id>
+  <act:id type="new">90d99fd2656afed21f2f43775cf8a2c9</act:id>
   <act:type>EQUITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -2822,11 +2822,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">3e9e305a2641b8bd6db4bbde70773298</act:parent>
+  <act:parent type="new">3e9e305a2641b8bd6db4bbde70773298</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>333 Bauerneuerungsrücklagen</act:name>
-  <act:id type="guid">e1a755b35861ecfaf1093899b72b26ac</act:id>
+  <act:id type="new">e1a755b35861ecfaf1093899b72b26ac</act:id>
   <act:type>EQUITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -2841,11 +2841,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">3e9e305a2641b8bd6db4bbde70773298</act:parent>
+  <act:parent type="new">3e9e305a2641b8bd6db4bbde70773298</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>334 andere Gewinn- / Ergebnisrücklagen</act:name>
-  <act:id type="guid">e8cda059c2e7bc0c202ce3c442b5efed</act:id>
+  <act:id type="new">e8cda059c2e7bc0c202ce3c442b5efed</act:id>
   <act:type>EQUITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -2860,11 +2860,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">3e9e305a2641b8bd6db4bbde70773298</act:parent>
+  <act:parent type="new">3e9e305a2641b8bd6db4bbde70773298</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>34 Ergebnis</act:name>
-  <act:id type="guid">95f08b0ee3ecaf04d94fe97bb1612d7f</act:id>
+  <act:id type="new">95f08b0ee3ecaf04d94fe97bb1612d7f</act:id>
   <act:type>EQUITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -2879,11 +2879,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">8e16dabb80116112f8cb965da39b7bbb</act:parent>
+  <act:parent type="new">8e16dabb80116112f8cb965da39b7bbb</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>340 Gewinn- / Verlustvortrag</act:name>
-  <act:id type="guid">a79b4a6480270661c0e52852d7c781d2</act:id>
+  <act:id type="new">a79b4a6480270661c0e52852d7c781d2</act:id>
   <act:type>EQUITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -2898,11 +2898,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">95f08b0ee3ecaf04d94fe97bb1612d7f</act:parent>
+  <act:parent type="new">95f08b0ee3ecaf04d94fe97bb1612d7f</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>341 Jahresüberschuß / -Fehlbetrag</act:name>
-  <act:id type="guid">94c62c5573c5a4a5bfb19d23b4d7c4a3</act:id>
+  <act:id type="new">94c62c5573c5a4a5bfb19d23b4d7c4a3</act:id>
   <act:type>EQUITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -2917,11 +2917,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">95f08b0ee3ecaf04d94fe97bb1612d7f</act:parent>
+  <act:parent type="new">95f08b0ee3ecaf04d94fe97bb1612d7f</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>342 Bilanzgewinn / -Verlust</act:name>
-  <act:id type="guid">010b4a82224f64e6e21039ec755e6663</act:id>
+  <act:id type="new">010b4a82224f64e6e21039ec755e6663</act:id>
   <act:type>EQUITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -2936,11 +2936,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">95f08b0ee3ecaf04d94fe97bb1612d7f</act:parent>
+  <act:parent type="new">95f08b0ee3ecaf04d94fe97bb1612d7f</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>35 Sonderposten mit Rücklageanteil / steuerrechtliche Wertberichtigungen</act:name>
-  <act:id type="guid">78adbfe7d3670b6d8616aed6244b53dd</act:id>
+  <act:id type="new">78adbfe7d3670b6d8616aed6244b53dd</act:id>
   <act:type>EQUITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -2955,11 +2955,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">8e16dabb80116112f8cb965da39b7bbb</act:parent>
+  <act:parent type="new">8e16dabb80116112f8cb965da39b7bbb</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>350-354 Sonderposten mit Rücklageanteil</act:name>
-  <act:id type="guid">600ae718948c05a1f05cba4bd026a4d9</act:id>
+  <act:id type="new">600ae718948c05a1f05cba4bd026a4d9</act:id>
   <act:type>EQUITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -2974,11 +2974,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">78adbfe7d3670b6d8616aed6244b53dd</act:parent>
+  <act:parent type="new">78adbfe7d3670b6d8616aed6244b53dd</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>355-359 steuerrechtliche Wertberichtigungen</act:name>
-  <act:id type="guid">0671900828309a0132f8cddc273d8308</act:id>
+  <act:id type="new">0671900828309a0132f8cddc273d8308</act:id>
   <act:type>EQUITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -2993,11 +2993,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">78adbfe7d3670b6d8616aed6244b53dd</act:parent>
+  <act:parent type="new">78adbfe7d3670b6d8616aed6244b53dd</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>36 Rückstellungen für Pensionen und ähnliche Verpflichtungen</act:name>
-  <act:id type="guid">42476d03cbe017397cd972cc81b621a6</act:id>
+  <act:id type="new">42476d03cbe017397cd972cc81b621a6</act:id>
   <act:type>EQUITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -3012,11 +3012,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">8e16dabb80116112f8cb965da39b7bbb</act:parent>
+  <act:parent type="new">8e16dabb80116112f8cb965da39b7bbb</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>37 Steuerrückstellungen</act:name>
-  <act:id type="guid">7e0efb538184ee535b05d123b738c9f9</act:id>
+  <act:id type="new">7e0efb538184ee535b05d123b738c9f9</act:id>
   <act:type>EQUITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -3031,11 +3031,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">8e16dabb80116112f8cb965da39b7bbb</act:parent>
+  <act:parent type="new">8e16dabb80116112f8cb965da39b7bbb</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>370 Körperschaftssteuer</act:name>
-  <act:id type="guid">e9d5e2743331a082e4e48ef5609871d9</act:id>
+  <act:id type="new">e9d5e2743331a082e4e48ef5609871d9</act:id>
   <act:type>EQUITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -3050,11 +3050,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">7e0efb538184ee535b05d123b738c9f9</act:parent>
+  <act:parent type="new">7e0efb538184ee535b05d123b738c9f9</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>371 Gewerbesteuer</act:name>
-  <act:id type="guid">6613f2916795ad8bcc9d14c15057a81e</act:id>
+  <act:id type="new">6613f2916795ad8bcc9d14c15057a81e</act:id>
   <act:type>EQUITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -3069,11 +3069,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">7e0efb538184ee535b05d123b738c9f9</act:parent>
+  <act:parent type="new">7e0efb538184ee535b05d123b738c9f9</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>372 Vermögenssteuer</act:name>
-  <act:id type="guid">1a9872ba52883adf54bf4ef7c2e0aa04</act:id>
+  <act:id type="new">1a9872ba52883adf54bf4ef7c2e0aa04</act:id>
   <act:type>EQUITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -3088,11 +3088,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">7e0efb538184ee535b05d123b738c9f9</act:parent>
+  <act:parent type="new">7e0efb538184ee535b05d123b738c9f9</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>373 sonstige Steuern</act:name>
-  <act:id type="guid">c6e37e43e9aa0063b9d17d1f775384e4</act:id>
+  <act:id type="new">c6e37e43e9aa0063b9d17d1f775384e4</act:id>
   <act:type>EQUITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -3107,11 +3107,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">7e0efb538184ee535b05d123b738c9f9</act:parent>
+  <act:parent type="new">7e0efb538184ee535b05d123b738c9f9</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>379 latente Steuern</act:name>
-  <act:id type="guid">70932d4e1693da6dc9688f87fb95476e</act:id>
+  <act:id type="new">70932d4e1693da6dc9688f87fb95476e</act:id>
   <act:type>EQUITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -3130,11 +3130,11 @@
       <slot:value type="string">§ 274 Abs. 1 HGB</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">7e0efb538184ee535b05d123b738c9f9</act:parent>
+  <act:parent type="new">7e0efb538184ee535b05d123b738c9f9</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>38 Rückstellungen für Bauinstandhaltung</act:name>
-  <act:id type="guid">bb500442e5fbf57d10b6326b6a782cb9</act:id>
+  <act:id type="new">bb500442e5fbf57d10b6326b6a782cb9</act:id>
   <act:type>EQUITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -3149,11 +3149,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">8e16dabb80116112f8cb965da39b7bbb</act:parent>
+  <act:parent type="new">8e16dabb80116112f8cb965da39b7bbb</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>39 sonstige Rückstellungen</act:name>
-  <act:id type="guid">e446d9a0ae1b6e3dcc8a5428ef029142</act:id>
+  <act:id type="new">e446d9a0ae1b6e3dcc8a5428ef029142</act:id>
   <act:type>EQUITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -3168,11 +3168,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">8e16dabb80116112f8cb965da39b7bbb</act:parent>
+  <act:parent type="new">8e16dabb80116112f8cb965da39b7bbb</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>390 Rückstellungen für unterlassene Instandhaltungen</act:name>
-  <act:id type="guid">a1696f3987811de50c5601517ba81576</act:id>
+  <act:id type="new">a1696f3987811de50c5601517ba81576</act:id>
   <act:type>EQUITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -3191,11 +3191,11 @@
       <slot:value type="string">Pflichtrückstellung gemäß § 249 Abs. 1 Satz 2 Ziff. 1 HGB</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">e446d9a0ae1b6e3dcc8a5428ef029142</act:parent>
+  <act:parent type="new">e446d9a0ae1b6e3dcc8a5428ef029142</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>391 Rückstellungen für unterlassene Instandhaltung innerhalb des 4.-12. Monats</act:name>
-  <act:id type="guid">2add25f2d5e26504e58cab79731de4a8</act:id>
+  <act:id type="new">2add25f2d5e26504e58cab79731de4a8</act:id>
   <act:type>EQUITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -3214,11 +3214,11 @@
       <slot:value type="string">§ 249 Abs. 1 Satz 3 HGB</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">e446d9a0ae1b6e3dcc8a5428ef029142</act:parent>
+  <act:parent type="new">e446d9a0ae1b6e3dcc8a5428ef029142</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>392 Rückstellungen für Abraumbeseitigung</act:name>
-  <act:id type="guid">2de8d88f7412e34f9e5d4fd200e753e8</act:id>
+  <act:id type="new">2de8d88f7412e34f9e5d4fd200e753e8</act:id>
   <act:type>EQUITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -3233,11 +3233,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">e446d9a0ae1b6e3dcc8a5428ef029142</act:parent>
+  <act:parent type="new">e446d9a0ae1b6e3dcc8a5428ef029142</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>393 Rückstellungen für drohende Verluste aus schwebenden Geschäften</act:name>
-  <act:id type="guid">293f7d0f2fc2731675ad0980730578f9</act:id>
+  <act:id type="new">293f7d0f2fc2731675ad0980730578f9</act:id>
   <act:type>EQUITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -3252,11 +3252,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">e446d9a0ae1b6e3dcc8a5428ef029142</act:parent>
+  <act:parent type="new">e446d9a0ae1b6e3dcc8a5428ef029142</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>394 Rückstellungen für Gewährleistungsverpflichtungen</act:name>
-  <act:id type="guid">5b91e7f76d90040d7c4023fe4f33ffb2</act:id>
+  <act:id type="new">5b91e7f76d90040d7c4023fe4f33ffb2</act:id>
   <act:type>EQUITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -3271,11 +3271,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">e446d9a0ae1b6e3dcc8a5428ef029142</act:parent>
+  <act:parent type="new">e446d9a0ae1b6e3dcc8a5428ef029142</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>395 Rückstellungen für Kosten der Hausbewirtschaftung</act:name>
-  <act:id type="guid">14617eeb0ca3b76285b3c63dc79c7c46</act:id>
+  <act:id type="new">14617eeb0ca3b76285b3c63dc79c7c46</act:id>
   <act:type>EQUITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -3290,11 +3290,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">e446d9a0ae1b6e3dcc8a5428ef029142</act:parent>
+  <act:parent type="new">e446d9a0ae1b6e3dcc8a5428ef029142</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>396 Rückstellungen für Abschluß-, Prüfungs- und Veröffentlichungskosten</act:name>
-  <act:id type="guid">2af912d0b7d76ff032703651868f31d9</act:id>
+  <act:id type="new">2af912d0b7d76ff032703651868f31d9</act:id>
   <act:type>EQUITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -3309,11 +3309,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">e446d9a0ae1b6e3dcc8a5428ef029142</act:parent>
+  <act:parent type="new">e446d9a0ae1b6e3dcc8a5428ef029142</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>397 Rückstellungen für sonstige Verwaltungskosten</act:name>
-  <act:id type="guid">8606f9f01d63c5dd1b98ddff11bac8b1</act:id>
+  <act:id type="new">8606f9f01d63c5dd1b98ddff11bac8b1</act:id>
   <act:type>EQUITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -3332,11 +3332,11 @@
       <slot:value type="string">Urlaub, Jubiläum</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">e446d9a0ae1b6e3dcc8a5428ef029142</act:parent>
+  <act:parent type="new">e446d9a0ae1b6e3dcc8a5428ef029142</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>398 Rückstellungen für noch anfallende Baukosten</act:name>
-  <act:id type="guid">23294aced5c497b36a82bc12773189a3</act:id>
+  <act:id type="new">23294aced5c497b36a82bc12773189a3</act:id>
   <act:type>EQUITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -3351,11 +3351,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">e446d9a0ae1b6e3dcc8a5428ef029142</act:parent>
+  <act:parent type="new">e446d9a0ae1b6e3dcc8a5428ef029142</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>399 andere Rückstellungen</act:name>
-  <act:id type="guid">47857308e9903a5c1483157d1af8b572</act:id>
+  <act:id type="new">47857308e9903a5c1483157d1af8b572</act:id>
   <act:type>EQUITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -3370,11 +3370,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">e446d9a0ae1b6e3dcc8a5428ef029142</act:parent>
+  <act:parent type="new">e446d9a0ae1b6e3dcc8a5428ef029142</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>4 Verbindlichkeiten</act:name>
-  <act:id type="guid">9fc207bdb7cdbce85d824557bbf866b4</act:id>
+  <act:id type="new">9fc207bdb7cdbce85d824557bbf866b4</act:id>
   <act:type>PAYABLE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -3396,7 +3396,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>40 Anleihen und Spareinlagen</act:name>
-  <act:id type="guid">8220158bad45a65f25598781d365f2c4</act:id>
+  <act:id type="new">8220158bad45a65f25598781d365f2c4</act:id>
   <act:type>PAYABLE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -3411,11 +3411,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">9fc207bdb7cdbce85d824557bbf866b4</act:parent>
+  <act:parent type="new">9fc207bdb7cdbce85d824557bbf866b4</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>400 Anleihen</act:name>
-  <act:id type="guid">2884ba92a45bb85c8b125128e99af3d2</act:id>
+  <act:id type="new">2884ba92a45bb85c8b125128e99af3d2</act:id>
   <act:type>PAYABLE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -3430,11 +3430,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">8220158bad45a65f25598781d365f2c4</act:parent>
+  <act:parent type="new">8220158bad45a65f25598781d365f2c4</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>401 Spareinlagen</act:name>
-  <act:id type="guid">db800e4c057c030013ff184c85926354</act:id>
+  <act:id type="new">db800e4c057c030013ff184c85926354</act:id>
   <act:type>PAYABLE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -3449,11 +3449,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">8220158bad45a65f25598781d365f2c4</act:parent>
+  <act:parent type="new">8220158bad45a65f25598781d365f2c4</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>402 Verbindlichkeiten aus Sparbriefen</act:name>
-  <act:id type="guid">6f56d4abb1c44581aab9c949d82c8e9e</act:id>
+  <act:id type="new">6f56d4abb1c44581aab9c949d82c8e9e</act:id>
   <act:type>PAYABLE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -3468,11 +3468,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">8220158bad45a65f25598781d365f2c4</act:parent>
+  <act:parent type="new">8220158bad45a65f25598781d365f2c4</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>41 Verbindlichkeiten gegenüber Kreditinstituten</act:name>
-  <act:id type="guid">de5a0df2401a835ce547f1174e5cb53e</act:id>
+  <act:id type="new">de5a0df2401a835ce547f1174e5cb53e</act:id>
   <act:type>PAYABLE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -3487,11 +3487,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">9fc207bdb7cdbce85d824557bbf866b4</act:parent>
+  <act:parent type="new">9fc207bdb7cdbce85d824557bbf866b4</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>410 Objektfinanzierungsmittel für das Anlagevermögen</act:name>
-  <act:id type="guid">0a880883038e2c58f23b4c9943ff34e3</act:id>
+  <act:id type="new">0a880883038e2c58f23b4c9943ff34e3</act:id>
   <act:type>PAYABLE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -3506,11 +3506,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">de5a0df2401a835ce547f1174e5cb53e</act:parent>
+  <act:parent type="new">de5a0df2401a835ce547f1174e5cb53e</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>411 Objektfinanzierungsmittel für das Umlaufvermögen</act:name>
-  <act:id type="guid">cd3770080a91fc019311b965bfeb568b</act:id>
+  <act:id type="new">cd3770080a91fc019311b965bfeb568b</act:id>
   <act:type>PAYABLE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -3525,11 +3525,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">de5a0df2401a835ce547f1174e5cb53e</act:parent>
+  <act:parent type="new">de5a0df2401a835ce547f1174e5cb53e</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>412 Unternehmensfinanzierungsmittel</act:name>
-  <act:id type="guid">447cf7aa34ce90dcfd58cc0bb0de7769</act:id>
+  <act:id type="new">447cf7aa34ce90dcfd58cc0bb0de7769</act:id>
   <act:type>PAYABLE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -3544,11 +3544,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">de5a0df2401a835ce547f1174e5cb53e</act:parent>
+  <act:parent type="new">de5a0df2401a835ce547f1174e5cb53e</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>413 Grundstücksankaufkredite für das Anlagevermögen</act:name>
-  <act:id type="guid">ed08ab90093927a06b3fa21a4e5668bb</act:id>
+  <act:id type="new">ed08ab90093927a06b3fa21a4e5668bb</act:id>
   <act:type>PAYABLE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -3563,11 +3563,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">de5a0df2401a835ce547f1174e5cb53e</act:parent>
+  <act:parent type="new">de5a0df2401a835ce547f1174e5cb53e</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>414 Grundstücksankaufkredite für das Umlaufvermögen</act:name>
-  <act:id type="guid">c61f50075df63fb2868ba55bc6861f3c</act:id>
+  <act:id type="new">c61f50075df63fb2868ba55bc6861f3c</act:id>
   <act:type>PAYABLE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -3582,11 +3582,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">de5a0df2401a835ce547f1174e5cb53e</act:parent>
+  <act:parent type="new">de5a0df2401a835ce547f1174e5cb53e</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>415 Bauzwischenkredite für das Anlagevermögen</act:name>
-  <act:id type="guid">a7441ebb4a8e2cada82570f42d190f5e</act:id>
+  <act:id type="new">a7441ebb4a8e2cada82570f42d190f5e</act:id>
   <act:type>PAYABLE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -3601,11 +3601,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">de5a0df2401a835ce547f1174e5cb53e</act:parent>
+  <act:parent type="new">de5a0df2401a835ce547f1174e5cb53e</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>416 Bauzwischenkredite für das Umlaufvermögen</act:name>
-  <act:id type="guid">6dc4b298738ec297d07f4354c35ea47d</act:id>
+  <act:id type="new">6dc4b298738ec297d07f4354c35ea47d</act:id>
   <act:type>PAYABLE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -3620,11 +3620,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">de5a0df2401a835ce547f1174e5cb53e</act:parent>
+  <act:parent type="new">de5a0df2401a835ce547f1174e5cb53e</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>419 sonstige Verbindlichkeiten gegenüber Kreditinstituten</act:name>
-  <act:id type="guid">96aaeb9dfd3edecdf4d0973530f282a5</act:id>
+  <act:id type="new">96aaeb9dfd3edecdf4d0973530f282a5</act:id>
   <act:type>PAYABLE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -3643,11 +3643,11 @@
       <slot:value type="string">Kontokorrentkredit</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">de5a0df2401a835ce547f1174e5cb53e</act:parent>
+  <act:parent type="new">de5a0df2401a835ce547f1174e5cb53e</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>42 Verbindlichkeiten gegenüber anderen Kreditgebern</act:name>
-  <act:id type="guid">70c471bf85f20781dd2c26d5c6ad5b5b</act:id>
+  <act:id type="new">70c471bf85f20781dd2c26d5c6ad5b5b</act:id>
   <act:type>PAYABLE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -3662,11 +3662,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">9fc207bdb7cdbce85d824557bbf866b4</act:parent>
+  <act:parent type="new">9fc207bdb7cdbce85d824557bbf866b4</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>420 Objektfinanzierungsmittel für das Anlagevermögen</act:name>
-  <act:id type="guid">10af56907d5eb43468e4bfdd50616fe1</act:id>
+  <act:id type="new">10af56907d5eb43468e4bfdd50616fe1</act:id>
   <act:type>PAYABLE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -3681,11 +3681,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">70c471bf85f20781dd2c26d5c6ad5b5b</act:parent>
+  <act:parent type="new">70c471bf85f20781dd2c26d5c6ad5b5b</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>421 Objektfinanzierungsmittel für das Umlaufvermögen</act:name>
-  <act:id type="guid">37cb4f288a520b43d761b0bd615d75e9</act:id>
+  <act:id type="new">37cb4f288a520b43d761b0bd615d75e9</act:id>
   <act:type>PAYABLE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -3700,11 +3700,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">70c471bf85f20781dd2c26d5c6ad5b5b</act:parent>
+  <act:parent type="new">70c471bf85f20781dd2c26d5c6ad5b5b</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>422 Unternehmensfinanzierungsmittel</act:name>
-  <act:id type="guid">26750cb1e51ac81d88e9297da00c383a</act:id>
+  <act:id type="new">26750cb1e51ac81d88e9297da00c383a</act:id>
   <act:type>PAYABLE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -3719,11 +3719,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">70c471bf85f20781dd2c26d5c6ad5b5b</act:parent>
+  <act:parent type="new">70c471bf85f20781dd2c26d5c6ad5b5b</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>423 Grundstücksankaufkredite für das Anlagevermögen</act:name>
-  <act:id type="guid">90aea854508d55a2bdb3dd747767237c</act:id>
+  <act:id type="new">90aea854508d55a2bdb3dd747767237c</act:id>
   <act:type>PAYABLE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -3738,11 +3738,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">70c471bf85f20781dd2c26d5c6ad5b5b</act:parent>
+  <act:parent type="new">70c471bf85f20781dd2c26d5c6ad5b5b</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>424 Grundstücksankaufkredite für das Umlaufvermögen</act:name>
-  <act:id type="guid">71a095a134b1644c67e568583567608b</act:id>
+  <act:id type="new">71a095a134b1644c67e568583567608b</act:id>
   <act:type>PAYABLE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -3757,11 +3757,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">70c471bf85f20781dd2c26d5c6ad5b5b</act:parent>
+  <act:parent type="new">70c471bf85f20781dd2c26d5c6ad5b5b</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>425 Bauzwischenkredite für das Anlagevermögen</act:name>
-  <act:id type="guid">e2c44b4bab2dd0a64ebbd152b73910d9</act:id>
+  <act:id type="new">e2c44b4bab2dd0a64ebbd152b73910d9</act:id>
   <act:type>PAYABLE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -3776,11 +3776,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">70c471bf85f20781dd2c26d5c6ad5b5b</act:parent>
+  <act:parent type="new">70c471bf85f20781dd2c26d5c6ad5b5b</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>426 Bauzwischenkredite für das Umlaufvermögen</act:name>
-  <act:id type="guid">358e4c488ab63886b282cfaf297a20a3</act:id>
+  <act:id type="new">358e4c488ab63886b282cfaf297a20a3</act:id>
   <act:type>PAYABLE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -3795,11 +3795,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">70c471bf85f20781dd2c26d5c6ad5b5b</act:parent>
+  <act:parent type="new">70c471bf85f20781dd2c26d5c6ad5b5b</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>429 sonstige Verbindlichkeiten gegenüber anderen Kreditgebern</act:name>
-  <act:id type="guid">1b37926c430bd137b5c5ffe7b7a0e64c</act:id>
+  <act:id type="new">1b37926c430bd137b5c5ffe7b7a0e64c</act:id>
   <act:type>PAYABLE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -3814,11 +3814,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">70c471bf85f20781dd2c26d5c6ad5b5b</act:parent>
+  <act:parent type="new">70c471bf85f20781dd2c26d5c6ad5b5b</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>43 erhaltene Anzahlungen</act:name>
-  <act:id type="guid">f48a2daafdaee9912912da4b2a02f325</act:id>
+  <act:id type="new">f48a2daafdaee9912912da4b2a02f325</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -3833,11 +3833,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">9fc207bdb7cdbce85d824557bbf866b4</act:parent>
+  <act:parent type="new">9fc207bdb7cdbce85d824557bbf866b4</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>430 Anzahlungen auf Verkaufsgrundstücke</act:name>
-  <act:id type="guid">af0b1cce23834d9607485ff1ade5e3d7</act:id>
+  <act:id type="new">af0b1cce23834d9607485ff1ade5e3d7</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -3852,11 +3852,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">f48a2daafdaee9912912da4b2a02f325</act:parent>
+  <act:parent type="new">f48a2daafdaee9912912da4b2a02f325</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>431 Anzahlungen auf unfertige Leistungen</act:name>
-  <act:id type="guid">10b60cdabbaa323632257f2962b4d5c7</act:id>
+  <act:id type="new">10b60cdabbaa323632257f2962b4d5c7</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -3871,11 +3871,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">f48a2daafdaee9912912da4b2a02f325</act:parent>
+  <act:parent type="new">f48a2daafdaee9912912da4b2a02f325</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>4311 Anzahlungen auf noch nicht abgerechnete "kalte" Betriebskosten</act:name>
-  <act:id type="guid">cb9988537bf73b3ea5919291a8aee8f1</act:id>
+  <act:id type="new">cb9988537bf73b3ea5919291a8aee8f1</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -3890,11 +3890,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">10b60cdabbaa323632257f2962b4d5c7</act:parent>
+  <act:parent type="new">10b60cdabbaa323632257f2962b4d5c7</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>4312 Anzahlungen auf noch nicht abgerechnete Warmwasser- und Heizkosten</act:name>
-  <act:id type="guid">d13294e2585654378cb8a116622be9fc</act:id>
+  <act:id type="new">d13294e2585654378cb8a116622be9fc</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -3909,11 +3909,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">10b60cdabbaa323632257f2962b4d5c7</act:parent>
+  <act:parent type="new">10b60cdabbaa323632257f2962b4d5c7</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>439 sonstige Anzahlungen</act:name>
-  <act:id type="guid">2720fb137a58317cf4644d08994a73e8</act:id>
+  <act:id type="new">2720fb137a58317cf4644d08994a73e8</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -3928,11 +3928,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">f48a2daafdaee9912912da4b2a02f325</act:parent>
+  <act:parent type="new">f48a2daafdaee9912912da4b2a02f325</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>44 Verbindlichkeiten aus Vermietung / Betreuungstätigkeiten / Lieferungen und Leistungen</act:name>
-  <act:id type="guid">62cc60f74ec4c606783e856b2cc66aaa</act:id>
+  <act:id type="new">62cc60f74ec4c606783e856b2cc66aaa</act:id>
   <act:type>PAYABLE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -3947,11 +3947,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">9fc207bdb7cdbce85d824557bbf866b4</act:parent>
+  <act:parent type="new">9fc207bdb7cdbce85d824557bbf866b4</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>440 Verbindlichkeiten aus Vermietung</act:name>
-  <act:id type="guid">7dc47fa559350895e9351511b4c95fa9</act:id>
+  <act:id type="new">7dc47fa559350895e9351511b4c95fa9</act:id>
   <act:type>PAYABLE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -3970,11 +3970,11 @@
       <slot:value type="string">Mieterguthaben</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">62cc60f74ec4c606783e856b2cc66aaa</act:parent>
+  <act:parent type="new">62cc60f74ec4c606783e856b2cc66aaa</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>4400 Mietüberzahlungen</act:name>
-  <act:id type="guid">96d5cf1cb7e637eec967155971f16f22</act:id>
+  <act:id type="new">96d5cf1cb7e637eec967155971f16f22</act:id>
   <act:type>PAYABLE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -3989,11 +3989,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">7dc47fa559350895e9351511b4c95fa9</act:parent>
+  <act:parent type="new">7dc47fa559350895e9351511b4c95fa9</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>4401 Überzahlungen aus der Umlagenabrechnung</act:name>
-  <act:id type="guid">feaaaa0a7518fb3fb3c9001dbf166574</act:id>
+  <act:id type="new">feaaaa0a7518fb3fb3c9001dbf166574</act:id>
   <act:type>PAYABLE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -4008,11 +4008,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">7dc47fa559350895e9351511b4c95fa9</act:parent>
+  <act:parent type="new">7dc47fa559350895e9351511b4c95fa9</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>441 Verbindlichkeiten aus Betreuungstätigkeiten</act:name>
-  <act:id type="guid">0ed3febf83472d97699b8f99b1964ad5</act:id>
+  <act:id type="new">0ed3febf83472d97699b8f99b1964ad5</act:id>
   <act:type>PAYABLE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -4027,11 +4027,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">62cc60f74ec4c606783e856b2cc66aaa</act:parent>
+  <act:parent type="new">62cc60f74ec4c606783e856b2cc66aaa</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>442 Verbindlichkeiten aus Lieferungen und Leistungen</act:name>
-  <act:id type="guid">fc7065143d813c1bb4aaa54251ce6f7b</act:id>
+  <act:id type="new">fc7065143d813c1bb4aaa54251ce6f7b</act:id>
   <act:type>PAYABLE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -4046,11 +4046,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">62cc60f74ec4c606783e856b2cc66aaa</act:parent>
+  <act:parent type="new">62cc60f74ec4c606783e856b2cc66aaa</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>4420 Verbindlichkeiten aus Bau- und Instandhaltungsleistungen</act:name>
-  <act:id type="guid">7aec3690802bc7910e5853fa84e5c2c4</act:id>
+  <act:id type="new">7aec3690802bc7910e5853fa84e5c2c4</act:id>
   <act:type>PAYABLE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -4065,11 +4065,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">fc7065143d813c1bb4aaa54251ce6f7b</act:parent>
+  <act:parent type="new">fc7065143d813c1bb4aaa54251ce6f7b</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>44200 Verbindlichkeiten aus Bau- und Instandhaltungsleistungen - laufende Rechnungen</act:name>
-  <act:id type="guid">f9e77105366ac5eb3ba5043c4e3389cb</act:id>
+  <act:id type="new">f9e77105366ac5eb3ba5043c4e3389cb</act:id>
   <act:type>PAYABLE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -4084,11 +4084,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">7aec3690802bc7910e5853fa84e5c2c4</act:parent>
+  <act:parent type="new">7aec3690802bc7910e5853fa84e5c2c4</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>44201 Verbindlichkeiten aus Bau- und Instandhaltungsleistungen - Garantieeinbehalte</act:name>
-  <act:id type="guid">953f77275c2ffb26bf397de5269dcc42</act:id>
+  <act:id type="new">953f77275c2ffb26bf397de5269dcc42</act:id>
   <act:type>PAYABLE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -4103,11 +4103,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">7aec3690802bc7910e5853fa84e5c2c4</act:parent>
+  <act:parent type="new">7aec3690802bc7910e5853fa84e5c2c4</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>44202 Verbindlichkeiten aus Instandhaltungsrechnungen</act:name>
-  <act:id type="guid">f6309b966110bdb1006f313d3610722f</act:id>
+  <act:id type="new">f6309b966110bdb1006f313d3610722f</act:id>
   <act:type>PAYABLE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -4122,11 +4122,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">7aec3690802bc7910e5853fa84e5c2c4</act:parent>
+  <act:parent type="new">7aec3690802bc7910e5853fa84e5c2c4</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>4421 Verbindlichkeiten aus anderen Lieferungen und Leistungen</act:name>
-  <act:id type="guid">8e53afaaebb5bd0b69f710a738d0e9e8</act:id>
+  <act:id type="new">8e53afaaebb5bd0b69f710a738d0e9e8</act:id>
   <act:type>PAYABLE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -4141,11 +4141,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">fc7065143d813c1bb4aaa54251ce6f7b</act:parent>
+  <act:parent type="new">fc7065143d813c1bb4aaa54251ce6f7b</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>44210 Verbindlichkeiten aus Grundstückskäufen</act:name>
-  <act:id type="guid">dc755db32e89731d7e81734d2fb7ab3c</act:id>
+  <act:id type="new">dc755db32e89731d7e81734d2fb7ab3c</act:id>
   <act:type>PAYABLE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -4160,11 +4160,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">8e53afaaebb5bd0b69f710a738d0e9e8</act:parent>
+  <act:parent type="new">8e53afaaebb5bd0b69f710a738d0e9e8</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>44211 Verbindlichkeiten aus sächlichen Verwaltungsaufwendungen</act:name>
-  <act:id type="guid">65e2f455376dec319833bda896c58834</act:id>
+  <act:id type="new">65e2f455376dec319833bda896c58834</act:id>
   <act:type>PAYABLE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -4179,11 +4179,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">8e53afaaebb5bd0b69f710a738d0e9e8</act:parent>
+  <act:parent type="new">8e53afaaebb5bd0b69f710a738d0e9e8</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>44212 Verbindlichkeiten aus der Hausbewirtschaftung</act:name>
-  <act:id type="guid">4b5bbbc0d56552fbb395ac2335a4c7cb</act:id>
+  <act:id type="new">4b5bbbc0d56552fbb395ac2335a4c7cb</act:id>
   <act:type>PAYABLE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -4198,11 +4198,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">8e53afaaebb5bd0b69f710a738d0e9e8</act:parent>
+  <act:parent type="new">8e53afaaebb5bd0b69f710a738d0e9e8</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>44219 Verbindlichkeiten aus sonstigen Lieferungen und Leistungen</act:name>
-  <act:id type="guid">75220f415575a0631d9ad279fe17c8b3</act:id>
+  <act:id type="new">75220f415575a0631d9ad279fe17c8b3</act:id>
   <act:type>PAYABLE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -4217,11 +4217,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">8e53afaaebb5bd0b69f710a738d0e9e8</act:parent>
+  <act:parent type="new">8e53afaaebb5bd0b69f710a738d0e9e8</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>45 Wechsel</act:name>
-  <act:id type="guid">91571941b1b248323765db848c892a5b</act:id>
+  <act:id type="new">91571941b1b248323765db848c892a5b</act:id>
   <act:type>PAYABLE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -4236,11 +4236,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">9fc207bdb7cdbce85d824557bbf866b4</act:parent>
+  <act:parent type="new">9fc207bdb7cdbce85d824557bbf866b4</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>46 unternehmensrechtliche Sonderposten</act:name>
-  <act:id type="guid">7a9b7861b66eac7c2d8f25f76d1af3a8</act:id>
+  <act:id type="new">7a9b7861b66eac7c2d8f25f76d1af3a8</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -4255,11 +4255,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">9fc207bdb7cdbce85d824557bbf866b4</act:parent>
+  <act:parent type="new">9fc207bdb7cdbce85d824557bbf866b4</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>460 Verbindlichkeiten gegenüber verbundenen Unternehmen</act:name>
-  <act:id type="guid">328903c2987a98c4a41a209f311ad199</act:id>
+  <act:id type="new">328903c2987a98c4a41a209f311ad199</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -4274,11 +4274,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">7a9b7861b66eac7c2d8f25f76d1af3a8</act:parent>
+  <act:parent type="new">7a9b7861b66eac7c2d8f25f76d1af3a8</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>461 Verbindlichkeiten gegenüber Unternehmen, mit denen ein Beteiligungsverhältnis besteht</act:name>
-  <act:id type="guid">7eddb972ff9877c2ae394a4a59cfde1c</act:id>
+  <act:id type="new">7eddb972ff9877c2ae394a4a59cfde1c</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -4293,11 +4293,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">7a9b7861b66eac7c2d8f25f76d1af3a8</act:parent>
+  <act:parent type="new">7a9b7861b66eac7c2d8f25f76d1af3a8</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>462 Verbindlichkeiten gegenüber Gesellschaftern</act:name>
-  <act:id type="guid">c8be350963b03107d5019057227482d5</act:id>
+  <act:id type="new">c8be350963b03107d5019057227482d5</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -4316,11 +4316,11 @@
       <slot:value type="string">GmbH</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">7a9b7861b66eac7c2d8f25f76d1af3a8</act:parent>
+  <act:parent type="new">7a9b7861b66eac7c2d8f25f76d1af3a8</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>47 sonstige Verbindlichkeiten</act:name>
-  <act:id type="guid">ee69b432b591ecfc83103db19710c793</act:id>
+  <act:id type="new">ee69b432b591ecfc83103db19710c793</act:id>
   <act:type>PAYABLE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -4335,11 +4335,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">9fc207bdb7cdbce85d824557bbf866b4</act:parent>
+  <act:parent type="new">9fc207bdb7cdbce85d824557bbf866b4</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>470 Verbindlichkeiten aus Steuern</act:name>
-  <act:id type="guid">433d498d0fb9bbbc19ae4b9c3d2ea98b</act:id>
+  <act:id type="new">433d498d0fb9bbbc19ae4b9c3d2ea98b</act:id>
   <act:type>PAYABLE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -4354,11 +4354,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">ee69b432b591ecfc83103db19710c793</act:parent>
+  <act:parent type="new">ee69b432b591ecfc83103db19710c793</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>4700 Verbindlichkeiten aus Lohn- und Kirchensteuern</act:name>
-  <act:id type="guid">ddba683faf79ff14737f190280a6f01a</act:id>
+  <act:id type="new">ddba683faf79ff14737f190280a6f01a</act:id>
   <act:type>PAYABLE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -4373,11 +4373,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">433d498d0fb9bbbc19ae4b9c3d2ea98b</act:parent>
+  <act:parent type="new">433d498d0fb9bbbc19ae4b9c3d2ea98b</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>4701 Verbindlichkeiten aus der Umsatzsteuer</act:name>
-  <act:id type="guid">9c3933a6481ce10d87054c220a2b4552</act:id>
+  <act:id type="new">9c3933a6481ce10d87054c220a2b4552</act:id>
   <act:type>PAYABLE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -4392,11 +4392,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">433d498d0fb9bbbc19ae4b9c3d2ea98b</act:parent>
+  <act:parent type="new">433d498d0fb9bbbc19ae4b9c3d2ea98b</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>4709 Verbindlcihkeiten aus sonstigen Steuern</act:name>
-  <act:id type="guid">d2ad7d39b8fdc585274225bf9571f324</act:id>
+  <act:id type="new">d2ad7d39b8fdc585274225bf9571f324</act:id>
   <act:type>PAYABLE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -4411,11 +4411,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">433d498d0fb9bbbc19ae4b9c3d2ea98b</act:parent>
+  <act:parent type="new">433d498d0fb9bbbc19ae4b9c3d2ea98b</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>471 Verbindlichkeiten im Rahmen der sozialen Sicherheit</act:name>
-  <act:id type="guid">a84bcc46ec9443deb03fc7409340121a</act:id>
+  <act:id type="new">a84bcc46ec9443deb03fc7409340121a</act:id>
   <act:type>PAYABLE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -4430,11 +4430,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">ee69b432b591ecfc83103db19710c793</act:parent>
+  <act:parent type="new">ee69b432b591ecfc83103db19710c793</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>472 Verbindlichkeiten gegenüber Mitgliedern (eG)</act:name>
-  <act:id type="guid">06a1c1a5b9c0a5b4aec39f4d2be0eeb8</act:id>
+  <act:id type="new">06a1c1a5b9c0a5b4aec39f4d2be0eeb8</act:id>
   <act:type>PAYABLE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -4449,11 +4449,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">ee69b432b591ecfc83103db19710c793</act:parent>
+  <act:parent type="new">ee69b432b591ecfc83103db19710c793</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>473 Verbindlichkeiten aus Löhnen und Gehältern</act:name>
-  <act:id type="guid">e5d473269eb288c322b2959c9b28d308</act:id>
+  <act:id type="new">e5d473269eb288c322b2959c9b28d308</act:id>
   <act:type>PAYABLE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -4468,11 +4468,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">ee69b432b591ecfc83103db19710c793</act:parent>
+  <act:parent type="new">ee69b432b591ecfc83103db19710c793</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>474 Verbindlichkeiten vermögenswirksame Sparleistungen</act:name>
-  <act:id type="guid">47f17ba537fa2c63c2b65e6cd68eb6a8</act:id>
+  <act:id type="new">47f17ba537fa2c63c2b65e6cd68eb6a8</act:id>
   <act:type>PAYABLE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -4487,11 +4487,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">ee69b432b591ecfc83103db19710c793</act:parent>
+  <act:parent type="new">ee69b432b591ecfc83103db19710c793</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>479 andere Verbindlichkeiten</act:name>
-  <act:id type="guid">a3cd5a05b8d4e7499c4a16d3d2eb2791</act:id>
+  <act:id type="new">a3cd5a05b8d4e7499c4a16d3d2eb2791</act:id>
   <act:type>PAYABLE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -4506,11 +4506,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">ee69b432b591ecfc83103db19710c793</act:parent>
+  <act:parent type="new">ee69b432b591ecfc83103db19710c793</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>4790 Verbindlichkeiten gegenüber Aktionären / Gesellschaftern</act:name>
-  <act:id type="guid">f9520f2ccca9d79aabb31d77a99d0335</act:id>
+  <act:id type="new">f9520f2ccca9d79aabb31d77a99d0335</act:id>
   <act:type>PAYABLE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -4525,11 +4525,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">a3cd5a05b8d4e7499c4a16d3d2eb2791</act:parent>
+  <act:parent type="new">a3cd5a05b8d4e7499c4a16d3d2eb2791</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>4799 Verbindlichkeiten aus sonstigen aufgelaufenen Aufwendungen</act:name>
-  <act:id type="guid">7f5715a5c437cfbcc6913158fdee4b88</act:id>
+  <act:id type="new">7f5715a5c437cfbcc6913158fdee4b88</act:id>
   <act:type>PAYABLE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -4544,11 +4544,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">a3cd5a05b8d4e7499c4a16d3d2eb2791</act:parent>
+  <act:parent type="new">a3cd5a05b8d4e7499c4a16d3d2eb2791</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>47900 Verbindlichkeiten aus Lohn und Gehalt</act:name>
-  <act:id type="guid">b8b4ae22c1fb91a60ffdfbc406920285</act:id>
+  <act:id type="new">b8b4ae22c1fb91a60ffdfbc406920285</act:id>
   <act:type>PAYABLE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -4563,11 +4563,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">a3cd5a05b8d4e7499c4a16d3d2eb2791</act:parent>
+  <act:parent type="new">a3cd5a05b8d4e7499c4a16d3d2eb2791</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>47901 Verbindlichkeiten aus vermögenswirksamen Leistungen</act:name>
-  <act:id type="guid">0b5be96b6a8923158244ef46ab5662a0</act:id>
+  <act:id type="new">0b5be96b6a8923158244ef46ab5662a0</act:id>
   <act:type>PAYABLE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -4582,11 +4582,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">a3cd5a05b8d4e7499c4a16d3d2eb2791</act:parent>
+  <act:parent type="new">a3cd5a05b8d4e7499c4a16d3d2eb2791</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>49 passive Rechnungsabgrenzungsposten</act:name>
-  <act:id type="guid">80b57591c3c60ce6cd363a682eda2adf</act:id>
+  <act:id type="new">80b57591c3c60ce6cd363a682eda2adf</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -4601,11 +4601,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">9fc207bdb7cdbce85d824557bbf866b4</act:parent>
+  <act:parent type="new">9fc207bdb7cdbce85d824557bbf866b4</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>5 Leistungsverrechnung</act:name>
-  <act:id type="guid">7bc95ba29e4d88f66d6d0d5547e52cc2</act:id>
+  <act:id type="new">7bc95ba29e4d88f66d6d0d5547e52cc2</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -4627,7 +4627,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>6 Erträge</act:name>
-  <act:id type="guid">8f2a39256c7d57f96279e35109df8f83</act:id>
+  <act:id type="new">8f2a39256c7d57f96279e35109df8f83</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -4645,7 +4645,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>60 Umsatzerlöse aus der Hausbewirtschaftung</act:name>
-  <act:id type="guid">f3ba7fabfb6089dedcaf3ebbe9f65ee1</act:id>
+  <act:id type="new">f3ba7fabfb6089dedcaf3ebbe9f65ee1</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -4660,11 +4660,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">8f2a39256c7d57f96279e35109df8f83</act:parent>
+  <act:parent type="new">8f2a39256c7d57f96279e35109df8f83</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>600 Sollmieten</act:name>
-  <act:id type="guid">baeea7b12a4f4c9d7bf5738dc92a8e0e</act:id>
+  <act:id type="new">baeea7b12a4f4c9d7bf5738dc92a8e0e</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -4679,11 +4679,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">f3ba7fabfb6089dedcaf3ebbe9f65ee1</act:parent>
+  <act:parent type="new">f3ba7fabfb6089dedcaf3ebbe9f65ee1</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>601 Umlagen</act:name>
-  <act:id type="guid">a72c58c5729085730316934c7daa842f</act:id>
+  <act:id type="new">a72c58c5729085730316934c7daa842f</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -4698,11 +4698,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">f3ba7fabfb6089dedcaf3ebbe9f65ee1</act:parent>
+  <act:parent type="new">f3ba7fabfb6089dedcaf3ebbe9f65ee1</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>602 Gebühren und Zuschläge</act:name>
-  <act:id type="guid">a71789e68b585d2448a2aea767be8bdd</act:id>
+  <act:id type="new">a71789e68b585d2448a2aea767be8bdd</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -4717,11 +4717,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">f3ba7fabfb6089dedcaf3ebbe9f65ee1</act:parent>
+  <act:parent type="new">f3ba7fabfb6089dedcaf3ebbe9f65ee1</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>603 Miet-, Zins- und Aufwendungszuschüsse</act:name>
-  <act:id type="guid">3f62eb935c2016dc90a612209c771687</act:id>
+  <act:id type="new">3f62eb935c2016dc90a612209c771687</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -4736,11 +4736,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">f3ba7fabfb6089dedcaf3ebbe9f65ee1</act:parent>
+  <act:parent type="new">f3ba7fabfb6089dedcaf3ebbe9f65ee1</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>604 Erträge aus nicht passivierten Aufwendungsdarlehen</act:name>
-  <act:id type="guid">e9c82c77956ae64b4f4cd16220ba1ba1</act:id>
+  <act:id type="new">e9c82c77956ae64b4f4cd16220ba1ba1</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -4755,11 +4755,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">f3ba7fabfb6089dedcaf3ebbe9f65ee1</act:parent>
+  <act:parent type="new">f3ba7fabfb6089dedcaf3ebbe9f65ee1</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>605 Pachterlöse</act:name>
-  <act:id type="guid">ce58400fd1c954f938f4dd247addb498</act:id>
+  <act:id type="new">ce58400fd1c954f938f4dd247addb498</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -4774,11 +4774,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">f3ba7fabfb6089dedcaf3ebbe9f65ee1</act:parent>
+  <act:parent type="new">f3ba7fabfb6089dedcaf3ebbe9f65ee1</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>606 Erlöse aus Sondereinrichtungen</act:name>
-  <act:id type="guid">26c60e248229a9afb59f8966f3617f7e</act:id>
+  <act:id type="new">26c60e248229a9afb59f8966f3617f7e</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -4793,11 +4793,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">f3ba7fabfb6089dedcaf3ebbe9f65ee1</act:parent>
+  <act:parent type="new">f3ba7fabfb6089dedcaf3ebbe9f65ee1</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>607 Erträge aus Mieterbelastung</act:name>
-  <act:id type="guid">1c686696ddec68142844eec685d5896b</act:id>
+  <act:id type="new">1c686696ddec68142844eec685d5896b</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -4812,11 +4812,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">f3ba7fabfb6089dedcaf3ebbe9f65ee1</act:parent>
+  <act:parent type="new">f3ba7fabfb6089dedcaf3ebbe9f65ee1</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>609 Erlösschmälerungen</act:name>
-  <act:id type="guid">33568fa1f3615c5b3b0fc0f41698a6e9</act:id>
+  <act:id type="new">33568fa1f3615c5b3b0fc0f41698a6e9</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -4835,11 +4835,11 @@
       <slot:value type="string">Korrekturen für die Konten 600-607</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">f3ba7fabfb6089dedcaf3ebbe9f65ee1</act:parent>
+  <act:parent type="new">f3ba7fabfb6089dedcaf3ebbe9f65ee1</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>61 Umsatzerlöse aus Verkauf von Grundstücken</act:name>
-  <act:id type="guid">2494171906966d31ac36fabaea2abc14</act:id>
+  <act:id type="new">2494171906966d31ac36fabaea2abc14</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -4854,11 +4854,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">8f2a39256c7d57f96279e35109df8f83</act:parent>
+  <act:parent type="new">8f2a39256c7d57f96279e35109df8f83</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>610 Umsatzerlöse aus dem Verkauf von bebauten Grundstücken</act:name>
-  <act:id type="guid">706cd987a2e6c71e7d03aa8f7ebb7cb6</act:id>
+  <act:id type="new">706cd987a2e6c71e7d03aa8f7ebb7cb6</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -4873,11 +4873,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">2494171906966d31ac36fabaea2abc14</act:parent>
+  <act:parent type="new">2494171906966d31ac36fabaea2abc14</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>611 Umsatzerlöse aus dem Verkauf von unbebauten Grundstücken</act:name>
-  <act:id type="guid">00cee177470c334b0d07532711cc09fb</act:id>
+  <act:id type="new">00cee177470c334b0d07532711cc09fb</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -4892,11 +4892,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">2494171906966d31ac36fabaea2abc14</act:parent>
+  <act:parent type="new">2494171906966d31ac36fabaea2abc14</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>62 Umsatzerlöse aus Betreuungstätigkeit</act:name>
-  <act:id type="guid">16cbfcab62ad4045d6163b32dc5383e4</act:id>
+  <act:id type="new">16cbfcab62ad4045d6163b32dc5383e4</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -4911,11 +4911,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">8f2a39256c7d57f96279e35109df8f83</act:parent>
+  <act:parent type="new">8f2a39256c7d57f96279e35109df8f83</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>620 Umsatzerlöse aus Baubetreuung</act:name>
-  <act:id type="guid">6e48105817ad6bf07b1b12a6134702d1</act:id>
+  <act:id type="new">6e48105817ad6bf07b1b12a6134702d1</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -4930,11 +4930,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">16cbfcab62ad4045d6163b32dc5383e4</act:parent>
+  <act:parent type="new">16cbfcab62ad4045d6163b32dc5383e4</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>621 Umsatzerlöse aus verwaltungsmäßiger Betreuung</act:name>
-  <act:id type="guid">720593881588fbdbeab7dce12625cbbd</act:id>
+  <act:id type="new">720593881588fbdbeab7dce12625cbbd</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -4949,11 +4949,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">16cbfcab62ad4045d6163b32dc5383e4</act:parent>
+  <act:parent type="new">16cbfcab62ad4045d6163b32dc5383e4</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>629 Umsatzerlöse aus sonstiger Betreuungstätigkeit</act:name>
-  <act:id type="guid">96c417e99db3aafebffd851ab5ed17cd</act:id>
+  <act:id type="new">96c417e99db3aafebffd851ab5ed17cd</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -4968,11 +4968,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">16cbfcab62ad4045d6163b32dc5383e4</act:parent>
+  <act:parent type="new">16cbfcab62ad4045d6163b32dc5383e4</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>63 Umsatzerlöse aus anderen Lieferungen und Leistungen</act:name>
-  <act:id type="guid">21db7b0340d56e568fb6cdaa6e1d8863</act:id>
+  <act:id type="new">21db7b0340d56e568fb6cdaa6e1d8863</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -4987,11 +4987,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">8f2a39256c7d57f96279e35109df8f83</act:parent>
+  <act:parent type="new">8f2a39256c7d57f96279e35109df8f83</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>631 Provisionsertrag</act:name>
-  <act:id type="guid">acb49ccac7ea4772d6a5aa8cfe7fea3e</act:id>
+  <act:id type="new">acb49ccac7ea4772d6a5aa8cfe7fea3e</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -5006,11 +5006,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">21db7b0340d56e568fb6cdaa6e1d8863</act:parent>
+  <act:parent type="new">21db7b0340d56e568fb6cdaa6e1d8863</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>64 Bestandsveränderungen</act:name>
-  <act:id type="guid">a3c4813483bcc4cc964ff4b49e5353a6</act:id>
+  <act:id type="new">a3c4813483bcc4cc964ff4b49e5353a6</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -5029,11 +5029,11 @@
       <slot:value type="string">Erhöhung oder Verminderung des Bestandes an zum Verkauf bestimmten Grundstücken mit fertigen und unfertigen Bauten sowie unfertigen Leistungen, Bestandserhöhungen bei Verkaufsobjekten</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">8f2a39256c7d57f96279e35109df8f83</act:parent>
+  <act:parent type="new">8f2a39256c7d57f96279e35109df8f83</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>640 Bestandserhöhungen aus aktivierten Fremdkosten</act:name>
-  <act:id type="guid">7b4d8edde81504b11f54e6d71d55b4e0</act:id>
+  <act:id type="new">7b4d8edde81504b11f54e6d71d55b4e0</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -5048,11 +5048,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">a3c4813483bcc4cc964ff4b49e5353a6</act:parent>
+  <act:parent type="new">a3c4813483bcc4cc964ff4b49e5353a6</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>641 Bestandserhöhungen aus der Übernahme unbebauter Grundstücke in die Bebauung</act:name>
-  <act:id type="guid">ede1fc0925702d5e00e7b6c9e2a03e7f</act:id>
+  <act:id type="new">ede1fc0925702d5e00e7b6c9e2a03e7f</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -5067,11 +5067,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">a3c4813483bcc4cc964ff4b49e5353a6</act:parent>
+  <act:parent type="new">a3c4813483bcc4cc964ff4b49e5353a6</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>642 Bestandserhöhungen aus aktivierten eigenen Architekten- und Verwaltungsleistungen</act:name>
-  <act:id type="guid">29babad15d8a70ae949e536434576a8d</act:id>
+  <act:id type="new">29babad15d8a70ae949e536434576a8d</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -5086,11 +5086,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">a3c4813483bcc4cc964ff4b49e5353a6</act:parent>
+  <act:parent type="new">a3c4813483bcc4cc964ff4b49e5353a6</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>643 Bestandserhöhung aus anderen Aktivierungen</act:name>
-  <act:id type="guid">4bffecfbdeab4febc7061d4ad2e336f7</act:id>
+  <act:id type="new">4bffecfbdeab4febc7061d4ad2e336f7</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -5105,11 +5105,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">a3c4813483bcc4cc964ff4b49e5353a6</act:parent>
+  <act:parent type="new">a3c4813483bcc4cc964ff4b49e5353a6</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>6430 Bestandserhöhungen aus aktivierten Fremdzinsen</act:name>
-  <act:id type="guid">38ec32b13245923d27ce30ded06a747e</act:id>
+  <act:id type="new">38ec32b13245923d27ce30ded06a747e</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -5124,11 +5124,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">4bffecfbdeab4febc7061d4ad2e336f7</act:parent>
+  <act:parent type="new">4bffecfbdeab4febc7061d4ad2e336f7</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>6431 Bestandserhöhungen aus sonstigen Aktivierungen</act:name>
-  <act:id type="guid">955abad51281fe3ce91276799a7dda6d</act:id>
+  <act:id type="new">955abad51281fe3ce91276799a7dda6d</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -5143,11 +5143,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">4bffecfbdeab4febc7061d4ad2e336f7</act:parent>
+  <act:parent type="new">4bffecfbdeab4febc7061d4ad2e336f7</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>6432 Zuschreibungen</act:name>
-  <act:id type="guid">d76dfad2777e17b9f3e92d39b60287c0</act:id>
+  <act:id type="new">d76dfad2777e17b9f3e92d39b60287c0</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -5162,11 +5162,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">4bffecfbdeab4febc7061d4ad2e336f7</act:parent>
+  <act:parent type="new">4bffecfbdeab4febc7061d4ad2e336f7</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>644 Bestandsverminderungen aus Veräußerungen</act:name>
-  <act:id type="guid">1c204c1f7179ae4dd02f70f0d1ec6cff</act:id>
+  <act:id type="new">1c204c1f7179ae4dd02f70f0d1ec6cff</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -5181,11 +5181,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">a3c4813483bcc4cc964ff4b49e5353a6</act:parent>
+  <act:parent type="new">a3c4813483bcc4cc964ff4b49e5353a6</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>645 Wertminderungen</act:name>
-  <act:id type="guid">98f8290defd5afe9941a040f50a02eef</act:id>
+  <act:id type="new">98f8290defd5afe9941a040f50a02eef</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -5204,11 +5204,11 @@
       <slot:value type="string">soweit sie die im Unternehmen üblichen Abschreibungen nicht übersteigen</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">a3c4813483bcc4cc964ff4b49e5353a6</act:parent>
+  <act:parent type="new">a3c4813483bcc4cc964ff4b49e5353a6</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>6450 Wertminderungen</act:name>
-  <act:id type="guid">ee88c8db9dce4420322fd33cb54cde52</act:id>
+  <act:id type="new">ee88c8db9dce4420322fd33cb54cde52</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -5223,11 +5223,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">98f8290defd5afe9941a040f50a02eef</act:parent>
+  <act:parent type="new">98f8290defd5afe9941a040f50a02eef</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>6451 steuerliche Sonderabschreibungen</act:name>
-  <act:id type="guid">306ad0586d1c70a9430b33bd16e7c2d1</act:id>
+  <act:id type="new">306ad0586d1c70a9430b33bd16e7c2d1</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -5246,11 +5246,11 @@
       <slot:value type="string">§§ 254, 279 Abs. 2, 281 Abs. 2 Satz 1 HGB</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">98f8290defd5afe9941a040f50a02eef</act:parent>
+  <act:parent type="new">98f8290defd5afe9941a040f50a02eef</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>646 Bestandserhöhungen aus noch nicht abgerechneten Betriebskosten</act:name>
-  <act:id type="guid">79f67f949fc10fba74535d92ed2de161</act:id>
+  <act:id type="new">79f67f949fc10fba74535d92ed2de161</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -5265,11 +5265,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">a3c4813483bcc4cc964ff4b49e5353a6</act:parent>
+  <act:parent type="new">a3c4813483bcc4cc964ff4b49e5353a6</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>647 Bestandserhöhungen aus anderen unfertigen Leistungen</act:name>
-  <act:id type="guid">c44a4eeca07a3f2395b654d37aa358cd</act:id>
+  <act:id type="new">c44a4eeca07a3f2395b654d37aa358cd</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -5284,11 +5284,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">a3c4813483bcc4cc964ff4b49e5353a6</act:parent>
+  <act:parent type="new">a3c4813483bcc4cc964ff4b49e5353a6</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>648 Bestandsverminderungen aus noch nicht abgerechneten Betriebskosten</act:name>
-  <act:id type="guid">99476311132059a37d105b849853826e</act:id>
+  <act:id type="new">99476311132059a37d105b849853826e</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -5303,11 +5303,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">a3c4813483bcc4cc964ff4b49e5353a6</act:parent>
+  <act:parent type="new">a3c4813483bcc4cc964ff4b49e5353a6</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>649 Bestandsverminderungen aus anderen unfertigen Leistungen</act:name>
-  <act:id type="guid">b3db898ceb803c4f3132c251007d2393</act:id>
+  <act:id type="new">b3db898ceb803c4f3132c251007d2393</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -5322,11 +5322,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">a3c4813483bcc4cc964ff4b49e5353a6</act:parent>
+  <act:parent type="new">a3c4813483bcc4cc964ff4b49e5353a6</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>65 andere aktivierte Eigenleistungen</act:name>
-  <act:id type="guid">3be54455156a89653b57ea65004040cd</act:id>
+  <act:id type="new">3be54455156a89653b57ea65004040cd</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -5341,11 +5341,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">8f2a39256c7d57f96279e35109df8f83</act:parent>
+  <act:parent type="new">8f2a39256c7d57f96279e35109df8f83</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>650 aktivierte eigene Architekten- und Verwaltungsleistungen</act:name>
-  <act:id type="guid">a8ccb4b3e6fa39db3bd8dc4597a66d8d</act:id>
+  <act:id type="new">a8ccb4b3e6fa39db3bd8dc4597a66d8d</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -5360,11 +5360,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">3be54455156a89653b57ea65004040cd</act:parent>
+  <act:parent type="new">3be54455156a89653b57ea65004040cd</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>659 Sonstige aktivierte Eigenleistungen</act:name>
-  <act:id type="guid">e6b9a2a52b3c659301ecabb5aaeb9c5b</act:id>
+  <act:id type="new">e6b9a2a52b3c659301ecabb5aaeb9c5b</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -5379,11 +5379,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">3be54455156a89653b57ea65004040cd</act:parent>
+  <act:parent type="new">3be54455156a89653b57ea65004040cd</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>6590 aktivierte Fremdzinsen</act:name>
-  <act:id type="guid">69163e80ce7f96578d4033a89862b9a8</act:id>
+  <act:id type="new">69163e80ce7f96578d4033a89862b9a8</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -5398,11 +5398,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">e6b9a2a52b3c659301ecabb5aaeb9c5b</act:parent>
+  <act:parent type="new">e6b9a2a52b3c659301ecabb5aaeb9c5b</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>6591 aktivierte Grundsteuer</act:name>
-  <act:id type="guid">6241d8f8522ff7e548920079b60b07a2</act:id>
+  <act:id type="new">6241d8f8522ff7e548920079b60b07a2</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -5417,11 +5417,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">e6b9a2a52b3c659301ecabb5aaeb9c5b</act:parent>
+  <act:parent type="new">e6b9a2a52b3c659301ecabb5aaeb9c5b</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>6592 aktivierte Erbbauzinsen</act:name>
-  <act:id type="guid">0acf78cb113fe00056416ffac02376f1</act:id>
+  <act:id type="new">0acf78cb113fe00056416ffac02376f1</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -5436,11 +5436,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">e6b9a2a52b3c659301ecabb5aaeb9c5b</act:parent>
+  <act:parent type="new">e6b9a2a52b3c659301ecabb5aaeb9c5b</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>66 sonstige betriebliche Erträge</act:name>
-  <act:id type="guid">5dabf90e80de83c898f9073dc95060d6</act:id>
+  <act:id type="new">5dabf90e80de83c898f9073dc95060d6</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -5455,11 +5455,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">8f2a39256c7d57f96279e35109df8f83</act:parent>
+  <act:parent type="new">8f2a39256c7d57f96279e35109df8f83</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>660 Erträge aus Anlageverkäufen</act:name>
-  <act:id type="guid">b2c1cffed0ebf016cedb478374d2d76d</act:id>
+  <act:id type="new">b2c1cffed0ebf016cedb478374d2d76d</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -5474,11 +5474,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">5dabf90e80de83c898f9073dc95060d6</act:parent>
+  <act:parent type="new">5dabf90e80de83c898f9073dc95060d6</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>661 Erträge aus Zuschreibungen</act:name>
-  <act:id type="guid">02ffbf3619c0c35d5164f51b07378244</act:id>
+  <act:id type="new">02ffbf3619c0c35d5164f51b07378244</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -5493,11 +5493,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">5dabf90e80de83c898f9073dc95060d6</act:parent>
+  <act:parent type="new">5dabf90e80de83c898f9073dc95060d6</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>662 Erträge aus der Auflösung von Rückstellungen</act:name>
-  <act:id type="guid">3a3abb753580c6dd31dcecf65e9e8383</act:id>
+  <act:id type="new">3a3abb753580c6dd31dcecf65e9e8383</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -5512,11 +5512,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">5dabf90e80de83c898f9073dc95060d6</act:parent>
+  <act:parent type="new">5dabf90e80de83c898f9073dc95060d6</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>663 Eintrittsgelder und Bearbeitungsgebühren</act:name>
-  <act:id type="guid">eb6a4f114504fa3857c06554a301a0df</act:id>
+  <act:id type="new">eb6a4f114504fa3857c06554a301a0df</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -5531,11 +5531,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">5dabf90e80de83c898f9073dc95060d6</act:parent>
+  <act:parent type="new">5dabf90e80de83c898f9073dc95060d6</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>664 Erträge aus Materialverkäufen</act:name>
-  <act:id type="guid">66d2c7ae4b281d6b33f37b66af29f1b1</act:id>
+  <act:id type="new">66d2c7ae4b281d6b33f37b66af29f1b1</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -5550,11 +5550,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">5dabf90e80de83c898f9073dc95060d6</act:parent>
+  <act:parent type="new">5dabf90e80de83c898f9073dc95060d6</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>665 Erträge aus unbebauten Grundstücken</act:name>
-  <act:id type="guid">ec2714e76e994c0af5a8c1e8cfc42525</act:id>
+  <act:id type="new">ec2714e76e994c0af5a8c1e8cfc42525</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -5569,11 +5569,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">5dabf90e80de83c898f9073dc95060d6</act:parent>
+  <act:parent type="new">5dabf90e80de83c898f9073dc95060d6</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>666 Erträge aus früheren Jahren</act:name>
-  <act:id type="guid">601347816ecceb644fc945ae3b5999dc</act:id>
+  <act:id type="new">601347816ecceb644fc945ae3b5999dc</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -5588,11 +5588,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">5dabf90e80de83c898f9073dc95060d6</act:parent>
+  <act:parent type="new">5dabf90e80de83c898f9073dc95060d6</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>667 Erträge aus der Auflösung von Sonderposten mit Rücklageanteil, steuerrechtliche Wertberichtigungen</act:name>
-  <act:id type="guid">749baaa5a68c94e9b75fb95c1383992f</act:id>
+  <act:id type="new">749baaa5a68c94e9b75fb95c1383992f</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -5607,11 +5607,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">5dabf90e80de83c898f9073dc95060d6</act:parent>
+  <act:parent type="new">5dabf90e80de83c898f9073dc95060d6</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>6670-6674 Erträge aus der Auflösung von Sonderposten mit Rücklageanteil</act:name>
-  <act:id type="guid">37889b2b87f3cc9adcfd5019ef7ef82e</act:id>
+  <act:id type="new">37889b2b87f3cc9adcfd5019ef7ef82e</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -5626,11 +5626,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">749baaa5a68c94e9b75fb95c1383992f</act:parent>
+  <act:parent type="new">749baaa5a68c94e9b75fb95c1383992f</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>6675-6679 Erträge aus steuerrechtlichen Wertberichtigungen</act:name>
-  <act:id type="guid">7b9f8baeedbc485b992f91a87f6c30de</act:id>
+  <act:id type="new">7b9f8baeedbc485b992f91a87f6c30de</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -5645,11 +5645,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">749baaa5a68c94e9b75fb95c1383992f</act:parent>
+  <act:parent type="new">749baaa5a68c94e9b75fb95c1383992f</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>668 Verbrauch der Rückstellung für Bauinstandhaltung</act:name>
-  <act:id type="guid">595d3a608451f04b8cad697c008fb04f</act:id>
+  <act:id type="new">595d3a608451f04b8cad697c008fb04f</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -5664,11 +5664,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">5dabf90e80de83c898f9073dc95060d6</act:parent>
+  <act:parent type="new">5dabf90e80de83c898f9073dc95060d6</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>669 verschiedene sonstige Erträge</act:name>
-  <act:id type="guid">e0d7f0b5ea55a6c382e5418b00fc126a</act:id>
+  <act:id type="new">e0d7f0b5ea55a6c382e5418b00fc126a</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -5687,11 +5687,11 @@
       <slot:value type="string">Skontoertrag</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">5dabf90e80de83c898f9073dc95060d6</act:parent>
+  <act:parent type="new">5dabf90e80de83c898f9073dc95060d6</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>6693 Erbbauzinsen</act:name>
-  <act:id type="guid">b4de1d91ea6628a0ca4e2e756085b18e</act:id>
+  <act:id type="new">b4de1d91ea6628a0ca4e2e756085b18e</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -5706,11 +5706,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">e0d7f0b5ea55a6c382e5418b00fc126a</act:parent>
+  <act:parent type="new">e0d7f0b5ea55a6c382e5418b00fc126a</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>6695 Zuwendungen</act:name>
-  <act:id type="guid">406e4b30955897740da1b71c37d6c6e7</act:id>
+  <act:id type="new">406e4b30955897740da1b71c37d6c6e7</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -5725,11 +5725,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">e0d7f0b5ea55a6c382e5418b00fc126a</act:parent>
+  <act:parent type="new">e0d7f0b5ea55a6c382e5418b00fc126a</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>6698 Versicherungsentschädigungen und Entschädigungen für unterlassene Schönheitsreparaturen</act:name>
-  <act:id type="guid">f86bae569ce530668cc0e2f54e97998b</act:id>
+  <act:id type="new">f86bae569ce530668cc0e2f54e97998b</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -5744,11 +5744,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">e0d7f0b5ea55a6c382e5418b00fc126a</act:parent>
+  <act:parent type="new">e0d7f0b5ea55a6c382e5418b00fc126a</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>66980 Erstattungen Versicherungsbelastung</act:name>
-  <act:id type="guid">efa209d4e772bce1176ce414e7e06042</act:id>
+  <act:id type="new">efa209d4e772bce1176ce414e7e06042</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -5763,11 +5763,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">f86bae569ce530668cc0e2f54e97998b</act:parent>
+  <act:parent type="new">f86bae569ce530668cc0e2f54e97998b</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>66982 Erträge Mieterbelastung</act:name>
-  <act:id type="guid">c1085ab6751ad0f6cb9b83298faf0ab9</act:id>
+  <act:id type="new">c1085ab6751ad0f6cb9b83298faf0ab9</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -5782,11 +5782,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">f86bae569ce530668cc0e2f54e97998b</act:parent>
+  <act:parent type="new">f86bae569ce530668cc0e2f54e97998b</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>6699 Schuldnachlässe, Erträge aus Kontenbereinigung, Aufzinsungsbeträge u.a.</act:name>
-  <act:id type="guid">c5c30696e2c099cb6981b0bbe8205b67</act:id>
+  <act:id type="new">c5c30696e2c099cb6981b0bbe8205b67</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -5801,11 +5801,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">e0d7f0b5ea55a6c382e5418b00fc126a</act:parent>
+  <act:parent type="new">e0d7f0b5ea55a6c382e5418b00fc126a</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>66991 Eingänge auf in früheren Jahren abgeschriebene Forderungen</act:name>
-  <act:id type="guid">48fea2bebabc429792edff9fb059a48f</act:id>
+  <act:id type="new">48fea2bebabc429792edff9fb059a48f</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -5820,11 +5820,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">c5c30696e2c099cb6981b0bbe8205b67</act:parent>
+  <act:parent type="new">c5c30696e2c099cb6981b0bbe8205b67</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>66992 Erträge aus der Auflösung von Wertberichtigungen zu Forderungen</act:name>
-  <act:id type="guid">7ca708042ae1c75fef9149937b10dc40</act:id>
+  <act:id type="new">7ca708042ae1c75fef9149937b10dc40</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -5839,11 +5839,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">c5c30696e2c099cb6981b0bbe8205b67</act:parent>
+  <act:parent type="new">c5c30696e2c099cb6981b0bbe8205b67</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>67 Erträge aus Beteiligungen, Bestellungen, Wertpapieren, Ausleihungen</act:name>
-  <act:id type="guid">0d5d4b5e70622bba9c70b8c088f66bcd</act:id>
+  <act:id type="new">0d5d4b5e70622bba9c70b8c088f66bcd</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -5858,11 +5858,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">8f2a39256c7d57f96279e35109df8f83</act:parent>
+  <act:parent type="new">8f2a39256c7d57f96279e35109df8f83</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>670 Erträge aus Beteiligungen an verbundenen Unternehmen</act:name>
-  <act:id type="guid">c2c0d2ba23661b49cc0548773c1421e5</act:id>
+  <act:id type="new">c2c0d2ba23661b49cc0548773c1421e5</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -5877,11 +5877,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">0d5d4b5e70622bba9c70b8c088f66bcd</act:parent>
+  <act:parent type="new">0d5d4b5e70622bba9c70b8c088f66bcd</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>671 Erträge aus anderen Beteiligungen</act:name>
-  <act:id type="guid">5a0d3dc0663a48d31f5a9bcc89acaec5</act:id>
+  <act:id type="new">5a0d3dc0663a48d31f5a9bcc89acaec5</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -5896,11 +5896,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">0d5d4b5e70622bba9c70b8c088f66bcd</act:parent>
+  <act:parent type="new">0d5d4b5e70622bba9c70b8c088f66bcd</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>672 Erträge aus Beteiligungen an Unternehmen (Gewinnabführung)</act:name>
-  <act:id type="guid">84df62a542ded0249ae62dbdf240b8c1</act:id>
+  <act:id type="new">84df62a542ded0249ae62dbdf240b8c1</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -5919,11 +5919,11 @@
       <slot:value type="string">§ 277 Abs. 3 Satz 2 HGB</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">0d5d4b5e70622bba9c70b8c088f66bcd</act:parent>
+  <act:parent type="new">0d5d4b5e70622bba9c70b8c088f66bcd</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>673 Erträge aus Ausleihungen an verbundene Unternehmen</act:name>
-  <act:id type="guid">47c22bdfea671353149c82c3b99c6a9c</act:id>
+  <act:id type="new">47c22bdfea671353149c82c3b99c6a9c</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -5938,11 +5938,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">0d5d4b5e70622bba9c70b8c088f66bcd</act:parent>
+  <act:parent type="new">0d5d4b5e70622bba9c70b8c088f66bcd</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>674 Erträge aus Ausleihungen an Unternehmen, mit denen ein Beteiligungsverhältnis besteht</act:name>
-  <act:id type="guid">a0a6246d5cca95482da6c67c1554c318</act:id>
+  <act:id type="new">a0a6246d5cca95482da6c67c1554c318</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -5957,11 +5957,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">0d5d4b5e70622bba9c70b8c088f66bcd</act:parent>
+  <act:parent type="new">0d5d4b5e70622bba9c70b8c088f66bcd</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>675 Erträge aus Wertpapieren des Anlagevermögens</act:name>
-  <act:id type="guid">0c4f28f819c4d33730b5be2546dcb35c</act:id>
+  <act:id type="new">0c4f28f819c4d33730b5be2546dcb35c</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -5976,11 +5976,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">0d5d4b5e70622bba9c70b8c088f66bcd</act:parent>
+  <act:parent type="new">0d5d4b5e70622bba9c70b8c088f66bcd</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>676 Erträge aus sonstigen Ausleihungen</act:name>
-  <act:id type="guid">021346fc73b66f594876e72cb599c45d</act:id>
+  <act:id type="new">021346fc73b66f594876e72cb599c45d</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -5995,11 +5995,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">0d5d4b5e70622bba9c70b8c088f66bcd</act:parent>
+  <act:parent type="new">0d5d4b5e70622bba9c70b8c088f66bcd</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>677 Erträge aus anderen Finanzanlagen</act:name>
-  <act:id type="guid">85a325fa5f830d2215793791268c2d94</act:id>
+  <act:id type="new">85a325fa5f830d2215793791268c2d94</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -6014,11 +6014,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">0d5d4b5e70622bba9c70b8c088f66bcd</act:parent>
+  <act:parent type="new">0d5d4b5e70622bba9c70b8c088f66bcd</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>68 sonstige Zinsen und ähnliche Erträge</act:name>
-  <act:id type="guid">1a921d64a358807464e3e44946fd02f9</act:id>
+  <act:id type="new">1a921d64a358807464e3e44946fd02f9</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -6033,11 +6033,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">8f2a39256c7d57f96279e35109df8f83</act:parent>
+  <act:parent type="new">8f2a39256c7d57f96279e35109df8f83</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>687 sonstige Zinsen und ähnliche Erträge aus verbundenen Unternehmen</act:name>
-  <act:id type="guid">91ac8e373a5637a5f1f2bbaad9d270c0</act:id>
+  <act:id type="new">91ac8e373a5637a5f1f2bbaad9d270c0</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -6052,11 +6052,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">1a921d64a358807464e3e44946fd02f9</act:parent>
+  <act:parent type="new">1a921d64a358807464e3e44946fd02f9</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>688 sonstige Zinsen und ähnliche Erträge aus sonstigen Wertpapieren des Umlaufvermögens</act:name>
-  <act:id type="guid">4b2862cb71ad5f974c6ad81579f2027d</act:id>
+  <act:id type="new">4b2862cb71ad5f974c6ad81579f2027d</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -6071,11 +6071,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">1a921d64a358807464e3e44946fd02f9</act:parent>
+  <act:parent type="new">1a921d64a358807464e3e44946fd02f9</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>689 andere Zinsen und ähnliche Erträge</act:name>
-  <act:id type="guid">db66f8ce9e8c34ec9690434ae8729e93</act:id>
+  <act:id type="new">db66f8ce9e8c34ec9690434ae8729e93</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -6090,11 +6090,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">1a921d64a358807464e3e44946fd02f9</act:parent>
+  <act:parent type="new">1a921d64a358807464e3e44946fd02f9</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>69 außerordentliche Erträge</act:name>
-  <act:id type="guid">907b1c644f7cf61fb4117da9d7718421</act:id>
+  <act:id type="new">907b1c644f7cf61fb4117da9d7718421</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -6109,11 +6109,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">8f2a39256c7d57f96279e35109df8f83</act:parent>
+  <act:parent type="new">8f2a39256c7d57f96279e35109df8f83</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>7 Bautätigkeit</act:name>
-  <act:id type="guid">bb667fb9804f2e917636114ec08f4559</act:id>
+  <act:id type="new">bb667fb9804f2e917636114ec08f4559</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -6131,7 +6131,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>70 Bauten des Anlagevermögens</act:name>
-  <act:id type="guid">836c3c8b7f29272407130ea19bdce290</act:id>
+  <act:id type="new">836c3c8b7f29272407130ea19bdce290</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -6146,11 +6146,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">bb667fb9804f2e917636114ec08f4559</act:parent>
+  <act:parent type="new">bb667fb9804f2e917636114ec08f4559</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>700 Kosten der Bauvorbereitung</act:name>
-  <act:id type="guid">21cd88cdce0f1eb780c4c099f5daa8c9</act:id>
+  <act:id type="new">21cd88cdce0f1eb780c4c099f5daa8c9</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -6165,11 +6165,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">836c3c8b7f29272407130ea19bdce290</act:parent>
+  <act:parent type="new">836c3c8b7f29272407130ea19bdce290</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>701 Kosten des Baugrundstücks</act:name>
-  <act:id type="guid">10ed0af9cec5ce07d45cfce6ed4e26b4</act:id>
+  <act:id type="new">10ed0af9cec5ce07d45cfce6ed4e26b4</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -6184,11 +6184,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">836c3c8b7f29272407130ea19bdce290</act:parent>
+  <act:parent type="new">836c3c8b7f29272407130ea19bdce290</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>702 Kosten der Erschließung</act:name>
-  <act:id type="guid">9fd0fce267f3d6f72cc82878d2cd1785</act:id>
+  <act:id type="new">9fd0fce267f3d6f72cc82878d2cd1785</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -6203,11 +6203,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">836c3c8b7f29272407130ea19bdce290</act:parent>
+  <act:parent type="new">836c3c8b7f29272407130ea19bdce290</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>703 Kosten des Bauwerks</act:name>
-  <act:id type="guid">68a2fd60c3122fce00986bd531d4c3de</act:id>
+  <act:id type="new">68a2fd60c3122fce00986bd531d4c3de</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -6222,11 +6222,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">836c3c8b7f29272407130ea19bdce290</act:parent>
+  <act:parent type="new">836c3c8b7f29272407130ea19bdce290</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>704 Kosten des Geräts</act:name>
-  <act:id type="guid">9604bb7797e95bad7824484e19305b7e</act:id>
+  <act:id type="new">9604bb7797e95bad7824484e19305b7e</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -6241,11 +6241,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">836c3c8b7f29272407130ea19bdce290</act:parent>
+  <act:parent type="new">836c3c8b7f29272407130ea19bdce290</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>705 Kosten der Außenanlagen</act:name>
-  <act:id type="guid">cb6df72b799e54f0b677480bbe5d02b0</act:id>
+  <act:id type="new">cb6df72b799e54f0b677480bbe5d02b0</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -6260,11 +6260,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">836c3c8b7f29272407130ea19bdce290</act:parent>
+  <act:parent type="new">836c3c8b7f29272407130ea19bdce290</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>706 Kosten der zusätzlichen Maßnahmen</act:name>
-  <act:id type="guid">cb10ae344b4c7380c8cf6b3ad5255aef</act:id>
+  <act:id type="new">cb10ae344b4c7380c8cf6b3ad5255aef</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -6279,11 +6279,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">836c3c8b7f29272407130ea19bdce290</act:parent>
+  <act:parent type="new">836c3c8b7f29272407130ea19bdce290</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>707 Baunebenkosten</act:name>
-  <act:id type="guid">53822f611830497171cd252540d2ee96</act:id>
+  <act:id type="new">53822f611830497171cd252540d2ee96</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -6298,11 +6298,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">836c3c8b7f29272407130ea19bdce290</act:parent>
+  <act:parent type="new">836c3c8b7f29272407130ea19bdce290</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>709 Baukostenminderung</act:name>
-  <act:id type="guid">972538f159b5b41c49572e037da729f3</act:id>
+  <act:id type="new">972538f159b5b41c49572e037da729f3</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -6317,11 +6317,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">836c3c8b7f29272407130ea19bdce290</act:parent>
+  <act:parent type="new">836c3c8b7f29272407130ea19bdce290</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>71 Bauten des Umlaufvermögens</act:name>
-  <act:id type="guid">24343d3bd2acc3ba6ccc4409f0b873a0</act:id>
+  <act:id type="new">24343d3bd2acc3ba6ccc4409f0b873a0</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -6336,11 +6336,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">bb667fb9804f2e917636114ec08f4559</act:parent>
+  <act:parent type="new">bb667fb9804f2e917636114ec08f4559</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>710 Kosten der Bauvorbereitung</act:name>
-  <act:id type="guid">66a8a0100b257ff096df3aade23ecf4b</act:id>
+  <act:id type="new">66a8a0100b257ff096df3aade23ecf4b</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -6355,11 +6355,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">24343d3bd2acc3ba6ccc4409f0b873a0</act:parent>
+  <act:parent type="new">24343d3bd2acc3ba6ccc4409f0b873a0</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>711 Kosten des Baugrundstücks</act:name>
-  <act:id type="guid">d550e2d522574f6a4f8730124f2e9daa</act:id>
+  <act:id type="new">d550e2d522574f6a4f8730124f2e9daa</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -6374,11 +6374,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">24343d3bd2acc3ba6ccc4409f0b873a0</act:parent>
+  <act:parent type="new">24343d3bd2acc3ba6ccc4409f0b873a0</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>712 Kosten der Erschließung</act:name>
-  <act:id type="guid">34ef342da61e74a339ecf64abd8dfdab</act:id>
+  <act:id type="new">34ef342da61e74a339ecf64abd8dfdab</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -6393,11 +6393,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">24343d3bd2acc3ba6ccc4409f0b873a0</act:parent>
+  <act:parent type="new">24343d3bd2acc3ba6ccc4409f0b873a0</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>713 Kosten des Bauwerks</act:name>
-  <act:id type="guid">8d26a73010a33dcdcdfe0375a045427a</act:id>
+  <act:id type="new">8d26a73010a33dcdcdfe0375a045427a</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -6412,11 +6412,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">24343d3bd2acc3ba6ccc4409f0b873a0</act:parent>
+  <act:parent type="new">24343d3bd2acc3ba6ccc4409f0b873a0</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>714 Kosten des Geräts</act:name>
-  <act:id type="guid">9d43cb465d0f38d6842af562d09c592f</act:id>
+  <act:id type="new">9d43cb465d0f38d6842af562d09c592f</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -6431,11 +6431,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">24343d3bd2acc3ba6ccc4409f0b873a0</act:parent>
+  <act:parent type="new">24343d3bd2acc3ba6ccc4409f0b873a0</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>715 Kosten der Außenanlagen</act:name>
-  <act:id type="guid">741d9f8cb5ee6c8df4918e8f841eba2e</act:id>
+  <act:id type="new">741d9f8cb5ee6c8df4918e8f841eba2e</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -6450,11 +6450,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">24343d3bd2acc3ba6ccc4409f0b873a0</act:parent>
+  <act:parent type="new">24343d3bd2acc3ba6ccc4409f0b873a0</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>716 Kosten der zusätzlichen Maßnahmen</act:name>
-  <act:id type="guid">11378f553c636f513a1a7e23fab8c92d</act:id>
+  <act:id type="new">11378f553c636f513a1a7e23fab8c92d</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -6469,11 +6469,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">24343d3bd2acc3ba6ccc4409f0b873a0</act:parent>
+  <act:parent type="new">24343d3bd2acc3ba6ccc4409f0b873a0</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>717 Baunebenkosten</act:name>
-  <act:id type="guid">39b749852cb82c4f0b9a322d70ecc3fc</act:id>
+  <act:id type="new">39b749852cb82c4f0b9a322d70ecc3fc</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -6488,11 +6488,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">24343d3bd2acc3ba6ccc4409f0b873a0</act:parent>
+  <act:parent type="new">24343d3bd2acc3ba6ccc4409f0b873a0</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>719 Baukostenminderung</act:name>
-  <act:id type="guid">f3330dd97b0f99b756cdc00ca55360a1</act:id>
+  <act:id type="new">f3330dd97b0f99b756cdc00ca55360a1</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -6507,11 +6507,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">24343d3bd2acc3ba6ccc4409f0b873a0</act:parent>
+  <act:parent type="new">24343d3bd2acc3ba6ccc4409f0b873a0</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>72 Betreuungskosten</act:name>
-  <act:id type="guid">4a4338b225a35ba60a2356f06f6b003a</act:id>
+  <act:id type="new">4a4338b225a35ba60a2356f06f6b003a</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -6526,11 +6526,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">bb667fb9804f2e917636114ec08f4559</act:parent>
+  <act:parent type="new">bb667fb9804f2e917636114ec08f4559</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>720 Kosten der Bauvorbereitung</act:name>
-  <act:id type="guid">33ad396489fdfbbd7bbd031d76b77e2a</act:id>
+  <act:id type="new">33ad396489fdfbbd7bbd031d76b77e2a</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -6539,11 +6539,11 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>720</act:code>
   <act:description>Kosten der Bauvorbereitung</act:description>
-  <act:parent type="guid">4a4338b225a35ba60a2356f06f6b003a</act:parent>
+  <act:parent type="new">4a4338b225a35ba60a2356f06f6b003a</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>721 Kosten des Baugrundstücks</act:name>
-  <act:id type="guid">c697d825efddec76e671e10174cc6010</act:id>
+  <act:id type="new">c697d825efddec76e671e10174cc6010</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -6558,11 +6558,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">4a4338b225a35ba60a2356f06f6b003a</act:parent>
+  <act:parent type="new">4a4338b225a35ba60a2356f06f6b003a</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>722 Kosten der Erschließung</act:name>
-  <act:id type="guid">153ea357296a40d12608f7fb8f56f09a</act:id>
+  <act:id type="new">153ea357296a40d12608f7fb8f56f09a</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -6577,11 +6577,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">4a4338b225a35ba60a2356f06f6b003a</act:parent>
+  <act:parent type="new">4a4338b225a35ba60a2356f06f6b003a</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>723 Kosten des Bauwerks</act:name>
-  <act:id type="guid">37cf7c71a9379e8c3d193641c73f9372</act:id>
+  <act:id type="new">37cf7c71a9379e8c3d193641c73f9372</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -6596,11 +6596,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">4a4338b225a35ba60a2356f06f6b003a</act:parent>
+  <act:parent type="new">4a4338b225a35ba60a2356f06f6b003a</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>724 Kosten des Geräts</act:name>
-  <act:id type="guid">a830c6bc8dbd843bad6a173371c3fea6</act:id>
+  <act:id type="new">a830c6bc8dbd843bad6a173371c3fea6</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -6615,11 +6615,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">4a4338b225a35ba60a2356f06f6b003a</act:parent>
+  <act:parent type="new">4a4338b225a35ba60a2356f06f6b003a</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>725 Kosten der Außenanlagen</act:name>
-  <act:id type="guid">10e9152443ab3eca37912019ec7dd7c1</act:id>
+  <act:id type="new">10e9152443ab3eca37912019ec7dd7c1</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -6634,11 +6634,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">4a4338b225a35ba60a2356f06f6b003a</act:parent>
+  <act:parent type="new">4a4338b225a35ba60a2356f06f6b003a</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>726 Kosten der zusätzlichen Maßnahmen</act:name>
-  <act:id type="guid">124befc62fbee650e4d3097ac2ed80bb</act:id>
+  <act:id type="new">124befc62fbee650e4d3097ac2ed80bb</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -6653,11 +6653,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">4a4338b225a35ba60a2356f06f6b003a</act:parent>
+  <act:parent type="new">4a4338b225a35ba60a2356f06f6b003a</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>727 Baunebenkosten</act:name>
-  <act:id type="guid">bd6b663939fdfa1205faa8f88bbeae17</act:id>
+  <act:id type="new">bd6b663939fdfa1205faa8f88bbeae17</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -6672,11 +6672,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">4a4338b225a35ba60a2356f06f6b003a</act:parent>
+  <act:parent type="new">4a4338b225a35ba60a2356f06f6b003a</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>729 Baukostenminderung</act:name>
-  <act:id type="guid">aeebb79f8aff983914a8e65d1a4fa464</act:id>
+  <act:id type="new">aeebb79f8aff983914a8e65d1a4fa464</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -6691,11 +6691,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">4a4338b225a35ba60a2356f06f6b003a</act:parent>
+  <act:parent type="new">4a4338b225a35ba60a2356f06f6b003a</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8 Aufwendungen</act:name>
-  <act:id type="guid">b55778eb7c96526af5214ee2e9b5b55d</act:id>
+  <act:id type="new">b55778eb7c96526af5214ee2e9b5b55d</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -6713,7 +6713,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>80 Aufwendungen für die Hausbewirtschaftung</act:name>
-  <act:id type="guid">66c2d5d43e365c9d5a7980620838870b</act:id>
+  <act:id type="new">66c2d5d43e365c9d5a7980620838870b</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -6728,11 +6728,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">b55778eb7c96526af5214ee2e9b5b55d</act:parent>
+  <act:parent type="new">b55778eb7c96526af5214ee2e9b5b55d</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>800 Betriebskosten</act:name>
-  <act:id type="guid">ee3372236f4efd10192a037eef4b8ef5</act:id>
+  <act:id type="new">ee3372236f4efd10192a037eef4b8ef5</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -6747,11 +6747,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">66c2d5d43e365c9d5a7980620838870b</act:parent>
+  <act:parent type="new">66c2d5d43e365c9d5a7980620838870b</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8000 Kosten der Wasserversorgung</act:name>
-  <act:id type="guid">63406f57fc8f98afa541a4926a9511b5</act:id>
+  <act:id type="new">63406f57fc8f98afa541a4926a9511b5</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -6766,11 +6766,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">ee3372236f4efd10192a037eef4b8ef5</act:parent>
+  <act:parent type="new">ee3372236f4efd10192a037eef4b8ef5</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8001 Kosten der Entwässerung</act:name>
-  <act:id type="guid">3fded284efaad2edea81a4d5e61391f8</act:id>
+  <act:id type="new">3fded284efaad2edea81a4d5e61391f8</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -6785,11 +6785,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">ee3372236f4efd10192a037eef4b8ef5</act:parent>
+  <act:parent type="new">ee3372236f4efd10192a037eef4b8ef5</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8002 Kosten der Beheizung</act:name>
-  <act:id type="guid">c299ac91ac132a8d1c43720b56e2eb24</act:id>
+  <act:id type="new">c299ac91ac132a8d1c43720b56e2eb24</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -6804,11 +6804,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">ee3372236f4efd10192a037eef4b8ef5</act:parent>
+  <act:parent type="new">ee3372236f4efd10192a037eef4b8ef5</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8003 Kosten der Warmwasserversorgung</act:name>
-  <act:id type="guid">451fe4354c3c501173bb5a85604606ca</act:id>
+  <act:id type="new">451fe4354c3c501173bb5a85604606ca</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -6823,11 +6823,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">ee3372236f4efd10192a037eef4b8ef5</act:parent>
+  <act:parent type="new">ee3372236f4efd10192a037eef4b8ef5</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8004 Kosten für Aufzugsanlagen</act:name>
-  <act:id type="guid">f2bfd050972b3bcf5a0218cbd2d79439</act:id>
+  <act:id type="new">f2bfd050972b3bcf5a0218cbd2d79439</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -6842,11 +6842,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">ee3372236f4efd10192a037eef4b8ef5</act:parent>
+  <act:parent type="new">ee3372236f4efd10192a037eef4b8ef5</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8005 Kosten der Straßenreinigung</act:name>
-  <act:id type="guid">657f4c6a92a717929a0b6d90b2a26a3d</act:id>
+  <act:id type="new">657f4c6a92a717929a0b6d90b2a26a3d</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -6861,11 +6861,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">ee3372236f4efd10192a037eef4b8ef5</act:parent>
+  <act:parent type="new">ee3372236f4efd10192a037eef4b8ef5</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8006 Kosten der Müllabfuhr</act:name>
-  <act:id type="guid">815bcbe00b5a6c6c3db86a38bfbfaf19</act:id>
+  <act:id type="new">815bcbe00b5a6c6c3db86a38bfbfaf19</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -6880,11 +6880,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">ee3372236f4efd10192a037eef4b8ef5</act:parent>
+  <act:parent type="new">ee3372236f4efd10192a037eef4b8ef5</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8007 Kosten der Hausreinigung</act:name>
-  <act:id type="guid">dc238e9c67582c1a7c27ced85b6496ca</act:id>
+  <act:id type="new">dc238e9c67582c1a7c27ced85b6496ca</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -6899,11 +6899,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">ee3372236f4efd10192a037eef4b8ef5</act:parent>
+  <act:parent type="new">ee3372236f4efd10192a037eef4b8ef5</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8008 Kosten der Ungezieferbekämpfung</act:name>
-  <act:id type="guid">7bdc8413e21b8efc26edf3b771e54073</act:id>
+  <act:id type="new">7bdc8413e21b8efc26edf3b771e54073</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -6918,11 +6918,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">ee3372236f4efd10192a037eef4b8ef5</act:parent>
+  <act:parent type="new">ee3372236f4efd10192a037eef4b8ef5</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8009 Kosten der Gartenpflege</act:name>
-  <act:id type="guid">33c89491567c6ac9eeee0d7a905d785e</act:id>
+  <act:id type="new">33c89491567c6ac9eeee0d7a905d785e</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -6937,11 +6937,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">ee3372236f4efd10192a037eef4b8ef5</act:parent>
+  <act:parent type="new">ee3372236f4efd10192a037eef4b8ef5</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8010 Kosten für Spielplätze</act:name>
-  <act:id type="guid">c58758b4dde88861df991f109f3ccbad</act:id>
+  <act:id type="new">c58758b4dde88861df991f109f3ccbad</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -6956,11 +6956,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">ee3372236f4efd10192a037eef4b8ef5</act:parent>
+  <act:parent type="new">ee3372236f4efd10192a037eef4b8ef5</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8011 Kosten für Beleuchtung</act:name>
-  <act:id type="guid">2fa6f751d3cd34cedd9d4909452e1ce2</act:id>
+  <act:id type="new">2fa6f751d3cd34cedd9d4909452e1ce2</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -6975,11 +6975,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">ee3372236f4efd10192a037eef4b8ef5</act:parent>
+  <act:parent type="new">ee3372236f4efd10192a037eef4b8ef5</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8012 Kosten für Schornsteinreinigung</act:name>
-  <act:id type="guid">71e64a1adbb10aad2499e008e68c6302</act:id>
+  <act:id type="new">71e64a1adbb10aad2499e008e68c6302</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -6994,11 +6994,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">ee3372236f4efd10192a037eef4b8ef5</act:parent>
+  <act:parent type="new">ee3372236f4efd10192a037eef4b8ef5</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8013 Kosten für Sach- und Haftpflichversicherung</act:name>
-  <act:id type="guid">36a698558201fb2eda419286dbf394b7</act:id>
+  <act:id type="new">36a698558201fb2eda419286dbf394b7</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -7013,11 +7013,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">ee3372236f4efd10192a037eef4b8ef5</act:parent>
+  <act:parent type="new">ee3372236f4efd10192a037eef4b8ef5</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8014 Kosten für fremde Hauswartleistungen</act:name>
-  <act:id type="guid">c87cbe6e7c351c553e6460dbbd082a6c</act:id>
+  <act:id type="new">c87cbe6e7c351c553e6460dbbd082a6c</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -7032,11 +7032,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">ee3372236f4efd10192a037eef4b8ef5</act:parent>
+  <act:parent type="new">ee3372236f4efd10192a037eef4b8ef5</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8015 Kosten des Betriebs von Gemeinschaftsantennen</act:name>
-  <act:id type="guid">b6447549f390e49acff37fbe2770daeb</act:id>
+  <act:id type="new">b6447549f390e49acff37fbe2770daeb</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -7051,11 +7051,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">ee3372236f4efd10192a037eef4b8ef5</act:parent>
+  <act:parent type="new">ee3372236f4efd10192a037eef4b8ef5</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8016 Kosten des Betriebs der mit einem Breitbandkabelnetz verbundenen privaten Verteileranlagen </act:name>
-  <act:id type="guid">101e136d4a0af20cf89141519a3ab1d4</act:id>
+  <act:id type="new">101e136d4a0af20cf89141519a3ab1d4</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -7070,11 +7070,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">ee3372236f4efd10192a037eef4b8ef5</act:parent>
+  <act:parent type="new">ee3372236f4efd10192a037eef4b8ef5</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8017 Kosten des Betriebs der maschinellen Wascheinrichtungen</act:name>
-  <act:id type="guid">f63b6e627f35f426cda3cc81bead519c</act:id>
+  <act:id type="new">f63b6e627f35f426cda3cc81bead519c</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -7089,11 +7089,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">ee3372236f4efd10192a037eef4b8ef5</act:parent>
+  <act:parent type="new">ee3372236f4efd10192a037eef4b8ef5</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>802-804 andere Betriebskosten</act:name>
-  <act:id type="guid">89d0277fde0cf374f3c6a2dd9428c420</act:id>
+  <act:id type="new">89d0277fde0cf374f3c6a2dd9428c420</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -7108,11 +7108,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">66c2d5d43e365c9d5a7980620838870b</act:parent>
+  <act:parent type="new">66c2d5d43e365c9d5a7980620838870b</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>805 Instandhaltungskosten</act:name>
-  <act:id type="guid">5f7bd0aeac606a9b5c9ca78cc07b762a</act:id>
+  <act:id type="new">5f7bd0aeac606a9b5c9ca78cc07b762a</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -7131,11 +7131,11 @@
       <slot:value type="string">Reparaturkosten</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">66c2d5d43e365c9d5a7980620838870b</act:parent>
+  <act:parent type="new">66c2d5d43e365c9d5a7980620838870b</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8050 Kosten der baulichen Instandhaltung</act:name>
-  <act:id type="guid">58eeda0a3128c1f5899f15cfcf0efdc0</act:id>
+  <act:id type="new">58eeda0a3128c1f5899f15cfcf0efdc0</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -7150,11 +7150,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">5f7bd0aeac606a9b5c9ca78cc07b762a</act:parent>
+  <act:parent type="new">5f7bd0aeac606a9b5c9ca78cc07b762a</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8051 Kosten für Schönheitsreparaturen</act:name>
-  <act:id type="guid">afc78a8fb40773c78a5a91c6015857be</act:id>
+  <act:id type="new">afc78a8fb40773c78a5a91c6015857be</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -7169,11 +7169,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">5f7bd0aeac606a9b5c9ca78cc07b762a</act:parent>
+  <act:parent type="new">5f7bd0aeac606a9b5c9ca78cc07b762a</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8052 Kosten der Instandhaltung unternehmenseigener Straßen und Wege</act:name>
-  <act:id type="guid">f0829f16247adceec87a2bcb633abd98</act:id>
+  <act:id type="new">f0829f16247adceec87a2bcb633abd98</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -7188,11 +7188,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">5f7bd0aeac606a9b5c9ca78cc07b762a</act:parent>
+  <act:parent type="new">5f7bd0aeac606a9b5c9ca78cc07b762a</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8053 Kosten der Instandhaltung für Gemeinschtsanlagenn und Folgeeinrichtungen</act:name>
-  <act:id type="guid">c3e8cf6e5917389ff12ac9965161a83d</act:id>
+  <act:id type="new">c3e8cf6e5917389ff12ac9965161a83d</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -7207,11 +7207,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">5f7bd0aeac606a9b5c9ca78cc07b762a</act:parent>
+  <act:parent type="new">5f7bd0aeac606a9b5c9ca78cc07b762a</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>806-807 andere Instandhaltungskosten</act:name>
-  <act:id type="guid">dd8c74d09d6ab1aabef548b9fa079ae8</act:id>
+  <act:id type="new">dd8c74d09d6ab1aabef548b9fa079ae8</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -7226,11 +7226,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">66c2d5d43e365c9d5a7980620838870b</act:parent>
+  <act:parent type="new">66c2d5d43e365c9d5a7980620838870b</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>808 Zuführung zur Rückstellung für unterlassene Instandhaltung</act:name>
-  <act:id type="guid">470fb5c7609d87bd475065866f588d31</act:id>
+  <act:id type="new">470fb5c7609d87bd475065866f588d31</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -7245,11 +7245,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">66c2d5d43e365c9d5a7980620838870b</act:parent>
+  <act:parent type="new">66c2d5d43e365c9d5a7980620838870b</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>809 andere Aufwendungen der Hausbewirtschaftung</act:name>
-  <act:id type="guid">931efe52ea5b0767fde1184ea7a39587</act:id>
+  <act:id type="new">931efe52ea5b0767fde1184ea7a39587</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -7264,11 +7264,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">66c2d5d43e365c9d5a7980620838870b</act:parent>
+  <act:parent type="new">66c2d5d43e365c9d5a7980620838870b</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8090 Pachtaufwendungen</act:name>
-  <act:id type="guid">c670845466f3939b756eb24fc56e4392</act:id>
+  <act:id type="new">c670845466f3939b756eb24fc56e4392</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -7283,11 +7283,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">931efe52ea5b0767fde1184ea7a39587</act:parent>
+  <act:parent type="new">931efe52ea5b0767fde1184ea7a39587</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8091 Kosten für Miet- und Räumungsklagen</act:name>
-  <act:id type="guid">fce8ae21230ec0ed355b1ca72d69dd6c</act:id>
+  <act:id type="new">fce8ae21230ec0ed355b1ca72d69dd6c</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -7302,11 +7302,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">931efe52ea5b0767fde1184ea7a39587</act:parent>
+  <act:parent type="new">931efe52ea5b0767fde1184ea7a39587</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8093 Erbbauzinsen</act:name>
-  <act:id type="guid">a48bad37c0600237254486d24a6b55cf</act:id>
+  <act:id type="new">a48bad37c0600237254486d24a6b55cf</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -7321,11 +7321,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">931efe52ea5b0767fde1184ea7a39587</act:parent>
+  <act:parent type="new">931efe52ea5b0767fde1184ea7a39587</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8094 Vertriebskosten</act:name>
-  <act:id type="guid">9975b2e3591d12311a4de60a0ea85822</act:id>
+  <act:id type="new">9975b2e3591d12311a4de60a0ea85822</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -7340,11 +7340,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">931efe52ea5b0767fde1184ea7a39587</act:parent>
+  <act:parent type="new">931efe52ea5b0767fde1184ea7a39587</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8098 Versicherungsbelastung</act:name>
-  <act:id type="guid">86dc973b2b7906310616fb8a490e3677</act:id>
+  <act:id type="new">86dc973b2b7906310616fb8a490e3677</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -7359,11 +7359,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">931efe52ea5b0767fde1184ea7a39587</act:parent>
+  <act:parent type="new">931efe52ea5b0767fde1184ea7a39587</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8099 Mieterbelastung</act:name>
-  <act:id type="guid">62357002611908e46555f691d4d0c361</act:id>
+  <act:id type="new">62357002611908e46555f691d4d0c361</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -7378,11 +7378,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">931efe52ea5b0767fde1184ea7a39587</act:parent>
+  <act:parent type="new">931efe52ea5b0767fde1184ea7a39587</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>81 Aufwendungen für Verkaufsgrundstücke</act:name>
-  <act:id type="guid">3696ced54a345931dcc5a122f3eed648</act:id>
+  <act:id type="new">3696ced54a345931dcc5a122f3eed648</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -7397,11 +7397,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">b55778eb7c96526af5214ee2e9b5b55d</act:parent>
+  <act:parent type="new">b55778eb7c96526af5214ee2e9b5b55d</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>810 Fremdkosten</act:name>
-  <act:id type="guid">b8b564f0d45bf32d43ab0c8ccb0ba319</act:id>
+  <act:id type="new">b8b564f0d45bf32d43ab0c8ccb0ba319</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -7416,11 +7416,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">3696ced54a345931dcc5a122f3eed648</act:parent>
+  <act:parent type="new">3696ced54a345931dcc5a122f3eed648</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8100 Kosten der Bauvorbereitung</act:name>
-  <act:id type="guid">84e0b4289f22a0bf46e38c33391fd286</act:id>
+  <act:id type="new">84e0b4289f22a0bf46e38c33391fd286</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -7435,11 +7435,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">b8b564f0d45bf32d43ab0c8ccb0ba319</act:parent>
+  <act:parent type="new">b8b564f0d45bf32d43ab0c8ccb0ba319</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8102 Kosten der Erschließung</act:name>
-  <act:id type="guid">8f2ba30f59aeed2bbf769a27e1d55141</act:id>
+  <act:id type="new">8f2ba30f59aeed2bbf769a27e1d55141</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -7454,11 +7454,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">b8b564f0d45bf32d43ab0c8ccb0ba319</act:parent>
+  <act:parent type="new">b8b564f0d45bf32d43ab0c8ccb0ba319</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8103 Kosten des Bauwerks</act:name>
-  <act:id type="guid">2b83ab60e93022a6571a049cd560b7f0</act:id>
+  <act:id type="new">2b83ab60e93022a6571a049cd560b7f0</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -7473,11 +7473,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">b8b564f0d45bf32d43ab0c8ccb0ba319</act:parent>
+  <act:parent type="new">b8b564f0d45bf32d43ab0c8ccb0ba319</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8104 Kosten des Geräts</act:name>
-  <act:id type="guid">3a397af28df5577f2e0ffac51eb17bde</act:id>
+  <act:id type="new">3a397af28df5577f2e0ffac51eb17bde</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -7492,11 +7492,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">b8b564f0d45bf32d43ab0c8ccb0ba319</act:parent>
+  <act:parent type="new">b8b564f0d45bf32d43ab0c8ccb0ba319</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8105 Kosten der Außenanlagen</act:name>
-  <act:id type="guid">7a297d6d56cc2b9dd3df83f868873290</act:id>
+  <act:id type="new">7a297d6d56cc2b9dd3df83f868873290</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -7511,11 +7511,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">b8b564f0d45bf32d43ab0c8ccb0ba319</act:parent>
+  <act:parent type="new">b8b564f0d45bf32d43ab0c8ccb0ba319</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8106 Kosten für zusätzliche Maßnahmen</act:name>
-  <act:id type="guid">ed44ee90ed69c1d780529da68c191fab</act:id>
+  <act:id type="new">ed44ee90ed69c1d780529da68c191fab</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -7530,11 +7530,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">b8b564f0d45bf32d43ab0c8ccb0ba319</act:parent>
+  <act:parent type="new">b8b564f0d45bf32d43ab0c8ccb0ba319</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8107 Baunebenkosten</act:name>
-  <act:id type="guid">23c0fd442762db6f418fb818804b4132</act:id>
+  <act:id type="new">23c0fd442762db6f418fb818804b4132</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -7549,11 +7549,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">b8b564f0d45bf32d43ab0c8ccb0ba319</act:parent>
+  <act:parent type="new">b8b564f0d45bf32d43ab0c8ccb0ba319</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>811 Buchwert der in die Bebauung übernommenen Grundstücke</act:name>
-  <act:id type="guid">52f33a7236a544d18e02666ae772c36c</act:id>
+  <act:id type="new">52f33a7236a544d18e02666ae772c36c</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -7568,11 +7568,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">3696ced54a345931dcc5a122f3eed648</act:parent>
+  <act:parent type="new">3696ced54a345931dcc5a122f3eed648</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>812 Buchwert der verkauften unbebauten Grundstücke</act:name>
-  <act:id type="guid">914ea23d2a738e8c157312c063542d39</act:id>
+  <act:id type="new">914ea23d2a738e8c157312c063542d39</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -7587,11 +7587,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">3696ced54a345931dcc5a122f3eed648</act:parent>
+  <act:parent type="new">3696ced54a345931dcc5a122f3eed648</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>813 Buchwert bebaut erworbener Grundstücke</act:name>
-  <act:id type="guid">a317bce4c7a5445f4080bf362a24b32a</act:id>
+  <act:id type="new">a317bce4c7a5445f4080bf362a24b32a</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -7606,11 +7606,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">3696ced54a345931dcc5a122f3eed648</act:parent>
+  <act:parent type="new">3696ced54a345931dcc5a122f3eed648</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>814 Zuführungen zu Rückstellungen für noch anfallende Kosten</act:name>
-  <act:id type="guid">958b78a4c20483f9537a3489e340b05c</act:id>
+  <act:id type="new">958b78a4c20483f9537a3489e340b05c</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -7625,11 +7625,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">3696ced54a345931dcc5a122f3eed648</act:parent>
+  <act:parent type="new">3696ced54a345931dcc5a122f3eed648</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>815 laufende Aufwendungen für Eigentumsobjekte während des Vorhaltezeitraums</act:name>
-  <act:id type="guid">e156b29833f12ad808f43734db8f1c14</act:id>
+  <act:id type="new">e156b29833f12ad808f43734db8f1c14</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -7644,11 +7644,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">3696ced54a345931dcc5a122f3eed648</act:parent>
+  <act:parent type="new">3696ced54a345931dcc5a122f3eed648</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>817 Vertriebskosten</act:name>
-  <act:id type="guid">cf65fed26942349a4a0ceaf4e56d9ba7</act:id>
+  <act:id type="new">cf65fed26942349a4a0ceaf4e56d9ba7</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -7663,11 +7663,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">3696ced54a345931dcc5a122f3eed648</act:parent>
+  <act:parent type="new">3696ced54a345931dcc5a122f3eed648</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>818 Abschreibungen auf unbebaute Grundstücke des Umlaufvermögens</act:name>
-  <act:id type="guid">38de714d72f510eb4898304c17d274cb</act:id>
+  <act:id type="new">38de714d72f510eb4898304c17d274cb</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -7682,11 +7682,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">3696ced54a345931dcc5a122f3eed648</act:parent>
+  <act:parent type="new">3696ced54a345931dcc5a122f3eed648</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8180 noch nicht erschlossen</act:name>
-  <act:id type="guid">5deee6d820e31e8a978c854e84867608</act:id>
+  <act:id type="new">5deee6d820e31e8a978c854e84867608</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -7701,11 +7701,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">38de714d72f510eb4898304c17d274cb</act:parent>
+  <act:parent type="new">38de714d72f510eb4898304c17d274cb</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8182 durch Dritte erschlossen</act:name>
-  <act:id type="guid">73a4f851d79c23e589aa7e0b71347c7a</act:id>
+  <act:id type="new">73a4f851d79c23e589aa7e0b71347c7a</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -7720,11 +7720,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">38de714d72f510eb4898304c17d274cb</act:parent>
+  <act:parent type="new">38de714d72f510eb4898304c17d274cb</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>819 sonstige Aufwendungen für Verkaufsgrundstücke</act:name>
-  <act:id type="guid">497d97e324650a7cdc4b47cadee34164</act:id>
+  <act:id type="new">497d97e324650a7cdc4b47cadee34164</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -7739,11 +7739,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">3696ced54a345931dcc5a122f3eed648</act:parent>
+  <act:parent type="new">3696ced54a345931dcc5a122f3eed648</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>82 Aufwendungen für andere Lieferungen und Leistungen</act:name>
-  <act:id type="guid">171c3980c035ac65af61e81b703f0f3b</act:id>
+  <act:id type="new">171c3980c035ac65af61e81b703f0f3b</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -7762,11 +7762,11 @@
       <slot:value type="string">Wareneinkauf</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">b55778eb7c96526af5214ee2e9b5b55d</act:parent>
+  <act:parent type="new">b55778eb7c96526af5214ee2e9b5b55d</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>820 Fremdkosten für die Baubetreuung</act:name>
-  <act:id type="guid">f72c000a95743dd212508ce3dfce198b</act:id>
+  <act:id type="new">f72c000a95743dd212508ce3dfce198b</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -7781,11 +7781,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">171c3980c035ac65af61e81b703f0f3b</act:parent>
+  <act:parent type="new">171c3980c035ac65af61e81b703f0f3b</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>821 Fremdksoten für die Verwaltungsbetreuung</act:name>
-  <act:id type="guid">653e44675bd226a913b9231be5b99610</act:id>
+  <act:id type="new">653e44675bd226a913b9231be5b99610</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -7800,11 +7800,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">171c3980c035ac65af61e81b703f0f3b</act:parent>
+  <act:parent type="new">171c3980c035ac65af61e81b703f0f3b</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>822 Kosten für die Geschäftsbesorgung durch Dritte</act:name>
-  <act:id type="guid">2633005513d621b282c4ed25861f3348</act:id>
+  <act:id type="new">2633005513d621b282c4ed25861f3348</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -7819,11 +7819,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">171c3980c035ac65af61e81b703f0f3b</act:parent>
+  <act:parent type="new">171c3980c035ac65af61e81b703f0f3b</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>829 Aufwendungen für andere Sach- und Dientsleistungen</act:name>
-  <act:id type="guid">f64db6836645f9367910a07f8fd8b7af</act:id>
+  <act:id type="new">f64db6836645f9367910a07f8fd8b7af</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -7838,11 +7838,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">171c3980c035ac65af61e81b703f0f3b</act:parent>
+  <act:parent type="new">171c3980c035ac65af61e81b703f0f3b</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>83 Personalaufwand</act:name>
-  <act:id type="guid">af842dcd9a94f1fe58a1d53865f6f64e</act:id>
+  <act:id type="new">af842dcd9a94f1fe58a1d53865f6f64e</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -7857,11 +7857,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">b55778eb7c96526af5214ee2e9b5b55d</act:parent>
+  <act:parent type="new">b55778eb7c96526af5214ee2e9b5b55d</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>830 Löhne und Gehälter</act:name>
-  <act:id type="guid">22cb2c09afc7122ab386889c62d47139</act:id>
+  <act:id type="new">22cb2c09afc7122ab386889c62d47139</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -7876,11 +7876,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">af842dcd9a94f1fe58a1d53865f6f64e</act:parent>
+  <act:parent type="new">af842dcd9a94f1fe58a1d53865f6f64e</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8300 Löhne</act:name>
-  <act:id type="guid">268e8b35394c0472836ec3c133562f6e</act:id>
+  <act:id type="new">268e8b35394c0472836ec3c133562f6e</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -7895,11 +7895,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">22cb2c09afc7122ab386889c62d47139</act:parent>
+  <act:parent type="new">22cb2c09afc7122ab386889c62d47139</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>83000 Löhne für Verwalter und Hausmeister</act:name>
-  <act:id type="guid">cd8b6b15aead403318701dbb845deda0</act:id>
+  <act:id type="new">cd8b6b15aead403318701dbb845deda0</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -7914,11 +7914,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">268e8b35394c0472836ec3c133562f6e</act:parent>
+  <act:parent type="new">268e8b35394c0472836ec3c133562f6e</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>83001 Löhne für Handwerker</act:name>
-  <act:id type="guid">ecbcb07e6b40bd874400f324b935619a</act:id>
+  <act:id type="new">ecbcb07e6b40bd874400f324b935619a</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -7933,11 +7933,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">268e8b35394c0472836ec3c133562f6e</act:parent>
+  <act:parent type="new">268e8b35394c0472836ec3c133562f6e</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8301 Gehälter</act:name>
-  <act:id type="guid">e8a8778e9d528bd8fdf4ef7e1cade6f1</act:id>
+  <act:id type="new">e8a8778e9d528bd8fdf4ef7e1cade6f1</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -7952,11 +7952,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">22cb2c09afc7122ab386889c62d47139</act:parent>
+  <act:parent type="new">22cb2c09afc7122ab386889c62d47139</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>83010 Gehälter der Geschäftsleitung</act:name>
-  <act:id type="guid">49f5e5083a7a1b7156f67f099ae4aa52</act:id>
+  <act:id type="new">49f5e5083a7a1b7156f67f099ae4aa52</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -7971,11 +7971,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">e8a8778e9d528bd8fdf4ef7e1cade6f1</act:parent>
+  <act:parent type="new">e8a8778e9d528bd8fdf4ef7e1cade6f1</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>83011 Gehälter der kaufmännischen Angestellten</act:name>
-  <act:id type="guid">7a0c1979754fdad6b19b7fd00209f9bf</act:id>
+  <act:id type="new">7a0c1979754fdad6b19b7fd00209f9bf</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -7990,11 +7990,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">e8a8778e9d528bd8fdf4ef7e1cade6f1</act:parent>
+  <act:parent type="new">e8a8778e9d528bd8fdf4ef7e1cade6f1</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>831 soziale Abgaben</act:name>
-  <act:id type="guid">a0fb70ee51d48bdb8543671dd1d6437e</act:id>
+  <act:id type="new">a0fb70ee51d48bdb8543671dd1d6437e</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -8009,11 +8009,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">af842dcd9a94f1fe58a1d53865f6f64e</act:parent>
+  <act:parent type="new">af842dcd9a94f1fe58a1d53865f6f64e</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>832 Aufwendungen für Altersversorgung</act:name>
-  <act:id type="guid">d895726300ac118b5604017cc777e3e4</act:id>
+  <act:id type="new">d895726300ac118b5604017cc777e3e4</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -8028,11 +8028,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">af842dcd9a94f1fe58a1d53865f6f64e</act:parent>
+  <act:parent type="new">af842dcd9a94f1fe58a1d53865f6f64e</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8320 Zuführung zu Pensionsrückstellungen</act:name>
-  <act:id type="guid">e74d0c17207c62eff3575dbd2c427f27</act:id>
+  <act:id type="new">e74d0c17207c62eff3575dbd2c427f27</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -8047,11 +8047,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">d895726300ac118b5604017cc777e3e4</act:parent>
+  <act:parent type="new">d895726300ac118b5604017cc777e3e4</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8321 Pensionszahlungen</act:name>
-  <act:id type="guid">b2e590fe516504cb0bb2c75e5afe7934</act:id>
+  <act:id type="new">b2e590fe516504cb0bb2c75e5afe7934</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -8066,11 +8066,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">d895726300ac118b5604017cc777e3e4</act:parent>
+  <act:parent type="new">d895726300ac118b5604017cc777e3e4</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8322 Zahlungen an Lebensversicherungen und Pensionskassen</act:name>
-  <act:id type="guid">a0527b1ce89c2df5650da29c214ac982</act:id>
+  <act:id type="new">a0527b1ce89c2df5650da29c214ac982</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -8085,11 +8085,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">d895726300ac118b5604017cc777e3e4</act:parent>
+  <act:parent type="new">d895726300ac118b5604017cc777e3e4</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>833 Aufwendungen für Unterstützung</act:name>
-  <act:id type="guid">f1a385f6ef672a9b0f841c2ad6dbc644</act:id>
+  <act:id type="new">f1a385f6ef672a9b0f841c2ad6dbc644</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -8104,11 +8104,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">af842dcd9a94f1fe58a1d53865f6f64e</act:parent>
+  <act:parent type="new">af842dcd9a94f1fe58a1d53865f6f64e</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>834 vermögenswirksame Leistungen</act:name>
-  <act:id type="guid">e16f4cb6d53c3c1a6e783d176f174dd0</act:id>
+  <act:id type="new">e16f4cb6d53c3c1a6e783d176f174dd0</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -8123,11 +8123,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">af842dcd9a94f1fe58a1d53865f6f64e</act:parent>
+  <act:parent type="new">af842dcd9a94f1fe58a1d53865f6f64e</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>84 Abschreibungen</act:name>
-  <act:id type="guid">5c9626aa9e7e7e55cbc5c7e39f64eb75</act:id>
+  <act:id type="new">5c9626aa9e7e7e55cbc5c7e39f64eb75</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -8142,11 +8142,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">b55778eb7c96526af5214ee2e9b5b55d</act:parent>
+  <act:parent type="new">b55778eb7c96526af5214ee2e9b5b55d</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>840 Abschreibungen auf Sachanlagen</act:name>
-  <act:id type="guid">be0759753e18d8c614db7c0c639efd20</act:id>
+  <act:id type="new">be0759753e18d8c614db7c0c639efd20</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -8165,11 +8165,11 @@
       <slot:value type="string">außer Sonderabschreibungen gemäß § 254 HGB</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">5c9626aa9e7e7e55cbc5c7e39f64eb75</act:parent>
+  <act:parent type="new">5c9626aa9e7e7e55cbc5c7e39f64eb75</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>841 Sonderabschreibungen auf Sachanlagen</act:name>
-  <act:id type="guid">5ac03118f9631dc2f8d99f7ae54db50c</act:id>
+  <act:id type="new">5ac03118f9631dc2f8d99f7ae54db50c</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -8188,11 +8188,11 @@
       <slot:value type="string">gemäß § 254 HGB</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">5c9626aa9e7e7e55cbc5c7e39f64eb75</act:parent>
+  <act:parent type="new">5c9626aa9e7e7e55cbc5c7e39f64eb75</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>843 Abschreibungen auf Vermögensgegenstände des Umlaufvermögens</act:name>
-  <act:id type="guid">0d84a509c7a86b3e456f9bf618a72ef9</act:id>
+  <act:id type="new">0d84a509c7a86b3e456f9bf618a72ef9</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -8207,11 +8207,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">5c9626aa9e7e7e55cbc5c7e39f64eb75</act:parent>
+  <act:parent type="new">5c9626aa9e7e7e55cbc5c7e39f64eb75</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>85 sonstige betriebliche Aufwendungen</act:name>
-  <act:id type="guid">c607994c2fbf6006ee404a619fdb3c60</act:id>
+  <act:id type="new">c607994c2fbf6006ee404a619fdb3c60</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -8226,11 +8226,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">b55778eb7c96526af5214ee2e9b5b55d</act:parent>
+  <act:parent type="new">b55778eb7c96526af5214ee2e9b5b55d</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>850 sächliche Verwaltungsaufwendungen</act:name>
-  <act:id type="guid">1af1c1fef61681408ba967c4dd99d471</act:id>
+  <act:id type="new">1af1c1fef61681408ba967c4dd99d471</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -8245,11 +8245,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">c607994c2fbf6006ee404a619fdb3c60</act:parent>
+  <act:parent type="new">c607994c2fbf6006ee404a619fdb3c60</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8502 Bewirtung aus geschäftlichem Anlaß</act:name>
-  <act:id type="guid">fbae464353199fab3e15a3f7fd2527c1</act:id>
+  <act:id type="new">fbae464353199fab3e15a3f7fd2527c1</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -8268,11 +8268,11 @@
       <slot:value type="string">§ 4 Abs. 5 Nr. 2 EStG</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">1af1c1fef61681408ba967c4dd99d471</act:parent>
+  <act:parent type="new">1af1c1fef61681408ba967c4dd99d471</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8503 sonstige Bewirtungskosten</act:name>
-  <act:id type="guid">013a36141fbfd4544b1f646605ad90df</act:id>
+  <act:id type="new">013a36141fbfd4544b1f646605ad90df</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -8287,11 +8287,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">1af1c1fef61681408ba967c4dd99d471</act:parent>
+  <act:parent type="new">1af1c1fef61681408ba967c4dd99d471</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8504 Werbegeschenke über 25 Euro</act:name>
-  <act:id type="guid">6e07043d3872a87ccc7a6a0e399c4c68</act:id>
+  <act:id type="new">6e07043d3872a87ccc7a6a0e399c4c68</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -8310,11 +8310,11 @@
       <slot:value type="string">§ 4 Abs. 5 Nr. 1 EStG</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">1af1c1fef61681408ba967c4dd99d471</act:parent>
+  <act:parent type="new">1af1c1fef61681408ba967c4dd99d471</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8505 sonstige Werbegeschenke über 25 Euro</act:name>
-  <act:id type="guid">575ada25ac4c692228305f5e51c974f3</act:id>
+  <act:id type="new">575ada25ac4c692228305f5e51c974f3</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -8329,11 +8329,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">1af1c1fef61681408ba967c4dd99d471</act:parent>
+  <act:parent type="new">1af1c1fef61681408ba967c4dd99d471</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8506 Kostenerstattungen an Aufsichtsräte</act:name>
-  <act:id type="guid">7383874945d372af05f05272dd4dcb52</act:id>
+  <act:id type="new">7383874945d372af05f05272dd4dcb52</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -8348,11 +8348,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">1af1c1fef61681408ba967c4dd99d471</act:parent>
+  <act:parent type="new">1af1c1fef61681408ba967c4dd99d471</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8507 Aufsichtsratsvergütungen</act:name>
-  <act:id type="guid">d705046d4d8ca91ce98bb6564f525469</act:id>
+  <act:id type="new">d705046d4d8ca91ce98bb6564f525469</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -8371,11 +8371,11 @@
       <slot:value type="string">§ 10 Nr. 4 KStG</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">1af1c1fef61681408ba967c4dd99d471</act:parent>
+  <act:parent type="new">1af1c1fef61681408ba967c4dd99d471</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>851 freiwillige soziale Aufwendungen und Aufwendungen für Gemeinschaftspflege</act:name>
-  <act:id type="guid">efa3e8edc1cfb64e64a7faf4c37183de</act:id>
+  <act:id type="new">efa3e8edc1cfb64e64a7faf4c37183de</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -8390,11 +8390,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">c607994c2fbf6006ee404a619fdb3c60</act:parent>
+  <act:parent type="new">c607994c2fbf6006ee404a619fdb3c60</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8510 freiwillige soziale Aufwendungen</act:name>
-  <act:id type="guid">f2c79830ff06b1a3f4a85c319c2c4b5b</act:id>
+  <act:id type="new">f2c79830ff06b1a3f4a85c319c2c4b5b</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -8409,11 +8409,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">efa3e8edc1cfb64e64a7faf4c37183de</act:parent>
+  <act:parent type="new">efa3e8edc1cfb64e64a7faf4c37183de</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8511 Aufwendungen für die Gemeinschaftspflege</act:name>
-  <act:id type="guid">87d935d103e64a74f5f301cd887d38f3</act:id>
+  <act:id type="new">87d935d103e64a74f5f301cd887d38f3</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -8428,11 +8428,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">efa3e8edc1cfb64e64a7faf4c37183de</act:parent>
+  <act:parent type="new">efa3e8edc1cfb64e64a7faf4c37183de</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>852 Erbbauzins und andere Aufwendungen für unbebaute Grundstücke</act:name>
-  <act:id type="guid">10fc7bdba9c037f193f6d8d0dbf8f073</act:id>
+  <act:id type="new">10fc7bdba9c037f193f6d8d0dbf8f073</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -8447,11 +8447,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">c607994c2fbf6006ee404a619fdb3c60</act:parent>
+  <act:parent type="new">c607994c2fbf6006ee404a619fdb3c60</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>853 genossenschaftliche Rückvergütungen</act:name>
-  <act:id type="guid">02e7c645c624ce6b2f02ab143c239881</act:id>
+  <act:id type="new">02e7c645c624ce6b2f02ab143c239881</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -8466,11 +8466,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">c607994c2fbf6006ee404a619fdb3c60</act:parent>
+  <act:parent type="new">c607994c2fbf6006ee404a619fdb3c60</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>854 Verluste aus dem Abgang von Gegenständen des Anlagevermögens</act:name>
-  <act:id type="guid">fa391d38c4df07daf823bf0ae986e013</act:id>
+  <act:id type="new">fa391d38c4df07daf823bf0ae986e013</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -8485,11 +8485,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">c607994c2fbf6006ee404a619fdb3c60</act:parent>
+  <act:parent type="new">c607994c2fbf6006ee404a619fdb3c60</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>855 Abschreibungen auf Forderungen und sonstige Vermögensgegenstände</act:name>
-  <act:id type="guid">acb47f5a0b7176aa86d9c42d61331067</act:id>
+  <act:id type="new">acb47f5a0b7176aa86d9c42d61331067</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -8504,11 +8504,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">c607994c2fbf6006ee404a619fdb3c60</act:parent>
+  <act:parent type="new">c607994c2fbf6006ee404a619fdb3c60</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8550 Abschreibungen auf Forderungen</act:name>
-  <act:id type="guid">ec25a754cac619584d9eacb8bed07b6b</act:id>
+  <act:id type="new">ec25a754cac619584d9eacb8bed07b6b</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -8523,11 +8523,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">acb47f5a0b7176aa86d9c42d61331067</act:parent>
+  <act:parent type="new">acb47f5a0b7176aa86d9c42d61331067</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8555 Zuführung zu Wertberichtigungen zu Forderungen</act:name>
-  <act:id type="guid">3e85896c0de1d28c9ff964556d7973f5</act:id>
+  <act:id type="new">3e85896c0de1d28c9ff964556d7973f5</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -8542,11 +8542,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">acb47f5a0b7176aa86d9c42d61331067</act:parent>
+  <act:parent type="new">acb47f5a0b7176aa86d9c42d61331067</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>856 Spenden</act:name>
-  <act:id type="guid">b2d253c740b61c744f28cbe985bbadb3</act:id>
+  <act:id type="new">b2d253c740b61c744f28cbe985bbadb3</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -8561,11 +8561,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">c607994c2fbf6006ee404a619fdb3c60</act:parent>
+  <act:parent type="new">c607994c2fbf6006ee404a619fdb3c60</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>857 Einstellung in Sonderposten mit Rücklagenanteil und steuerliche Wertberichtigungen</act:name>
-  <act:id type="guid">56522f6bc9728156c9c7f682a3796524</act:id>
+  <act:id type="new">56522f6bc9728156c9c7f682a3796524</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -8580,11 +8580,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">c607994c2fbf6006ee404a619fdb3c60</act:parent>
+  <act:parent type="new">c607994c2fbf6006ee404a619fdb3c60</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8570-8574 Einstellung in Sonderposten mit Rücklageanteil</act:name>
-  <act:id type="guid">a2570e50d7779123e11615ebd1f4bf02</act:id>
+  <act:id type="new">a2570e50d7779123e11615ebd1f4bf02</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -8599,11 +8599,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">56522f6bc9728156c9c7f682a3796524</act:parent>
+  <act:parent type="new">56522f6bc9728156c9c7f682a3796524</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8575-8579 Einstellung in steuerrechtliche Wertberichtigungen</act:name>
-  <act:id type="guid">5c80d019eaae4a9503005042e32b49fb</act:id>
+  <act:id type="new">5c80d019eaae4a9503005042e32b49fb</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -8618,11 +8618,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">56522f6bc9728156c9c7f682a3796524</act:parent>
+  <act:parent type="new">56522f6bc9728156c9c7f682a3796524</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>858 Zuführung zu Rückstellungen für die Bauinstandhaltung</act:name>
-  <act:id type="guid">5f901c5f35106c7a1cf69893552fd8bb</act:id>
+  <act:id type="new">5f901c5f35106c7a1cf69893552fd8bb</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -8637,11 +8637,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">c607994c2fbf6006ee404a619fdb3c60</act:parent>
+  <act:parent type="new">c607994c2fbf6006ee404a619fdb3c60</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>859 übrige Aufwendungen</act:name>
-  <act:id type="guid">9d0ad8032e6bbd4f7b5a4e99531ada9a</act:id>
+  <act:id type="new">9d0ad8032e6bbd4f7b5a4e99531ada9a</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -8656,11 +8656,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">c607994c2fbf6006ee404a619fdb3c60</act:parent>
+  <act:parent type="new">c607994c2fbf6006ee404a619fdb3c60</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>86 Abschreibungen auf Finanzanlagen und Wertpapiere</act:name>
-  <act:id type="guid">abcf3cf28fce657e92a89e2d6e4c2c84</act:id>
+  <act:id type="new">abcf3cf28fce657e92a89e2d6e4c2c84</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -8675,11 +8675,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">b55778eb7c96526af5214ee2e9b5b55d</act:parent>
+  <act:parent type="new">b55778eb7c96526af5214ee2e9b5b55d</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>860 Abschreibungen auf Finanzanlagen</act:name>
-  <act:id type="guid">bad9f85f308bfbfabe607cdecebac60c</act:id>
+  <act:id type="new">bad9f85f308bfbfabe607cdecebac60c</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -8694,11 +8694,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">abcf3cf28fce657e92a89e2d6e4c2c84</act:parent>
+  <act:parent type="new">abcf3cf28fce657e92a89e2d6e4c2c84</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>868 Abschreibungen auf Wertpapiere des Umlaufvermögens</act:name>
-  <act:id type="guid">08d691b53c15e13e57970e0f1875dfa3</act:id>
+  <act:id type="new">08d691b53c15e13e57970e0f1875dfa3</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -8713,11 +8713,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">abcf3cf28fce657e92a89e2d6e4c2c84</act:parent>
+  <act:parent type="new">abcf3cf28fce657e92a89e2d6e4c2c84</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>87 Zinsen und ähnliche Aufwendungen</act:name>
-  <act:id type="guid">80f095f656e2dd13bb10f44adf42545e</act:id>
+  <act:id type="new">80f095f656e2dd13bb10f44adf42545e</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -8732,11 +8732,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">b55778eb7c96526af5214ee2e9b5b55d</act:parent>
+  <act:parent type="new">b55778eb7c96526af5214ee2e9b5b55d</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>870 Zinsen auf Anleihen</act:name>
-  <act:id type="guid">c3cefa9b98583a6ef28e633802c8786b</act:id>
+  <act:id type="new">c3cefa9b98583a6ef28e633802c8786b</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -8751,11 +8751,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">80f095f656e2dd13bb10f44adf42545e</act:parent>
+  <act:parent type="new">80f095f656e2dd13bb10f44adf42545e</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>871 Zinsen auf Spareinlagen und Sparbriefe</act:name>
-  <act:id type="guid">95e710daa0b28e9019a2abb09396d2ef</act:id>
+  <act:id type="new">95e710daa0b28e9019a2abb09396d2ef</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -8770,11 +8770,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">80f095f656e2dd13bb10f44adf42545e</act:parent>
+  <act:parent type="new">80f095f656e2dd13bb10f44adf42545e</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>872 Zinsen auf Verbindlichkeiten gegenüber Kreditinstituten</act:name>
-  <act:id type="guid">d2c9201c7bd9a8483303d5193afbc2c5</act:id>
+  <act:id type="new">d2c9201c7bd9a8483303d5193afbc2c5</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -8789,11 +8789,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">80f095f656e2dd13bb10f44adf42545e</act:parent>
+  <act:parent type="new">80f095f656e2dd13bb10f44adf42545e</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>873 Zinsen auf Verbindlichkeiten gegenüber anderen Kreditgebern</act:name>
-  <act:id type="guid">28f2eb95dc8612a24e042b6de82dde59</act:id>
+  <act:id type="new">28f2eb95dc8612a24e042b6de82dde59</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -8808,11 +8808,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">80f095f656e2dd13bb10f44adf42545e</act:parent>
+  <act:parent type="new">80f095f656e2dd13bb10f44adf42545e</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>874 Aufwendungen für übrige Verbindlichkeiten</act:name>
-  <act:id type="guid">302bd4b5abe97b42a5a1d48596246081</act:id>
+  <act:id type="new">302bd4b5abe97b42a5a1d48596246081</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -8827,11 +8827,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">80f095f656e2dd13bb10f44adf42545e</act:parent>
+  <act:parent type="new">80f095f656e2dd13bb10f44adf42545e</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>875 Abschreibung auf Geldbeschaffungskosten, Disagio</act:name>
-  <act:id type="guid">79fa3b21c33bada8ad49f7f7f6bc8c6e</act:id>
+  <act:id type="new">79fa3b21c33bada8ad49f7f7f6bc8c6e</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -8846,11 +8846,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">80f095f656e2dd13bb10f44adf42545e</act:parent>
+  <act:parent type="new">80f095f656e2dd13bb10f44adf42545e</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>876 Aufwendungen für Verbindlichkeiten gegenüber verbundenen Unternehmen</act:name>
-  <act:id type="guid">15e64ce02427b26932080de387da4028</act:id>
+  <act:id type="new">15e64ce02427b26932080de387da4028</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -8865,11 +8865,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">80f095f656e2dd13bb10f44adf42545e</act:parent>
+  <act:parent type="new">80f095f656e2dd13bb10f44adf42545e</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>879 andere Zinsen und ähnliche Aufwendungen</act:name>
-  <act:id type="guid">67d1691ac2660326a7042a08a2e5f79c</act:id>
+  <act:id type="new">67d1691ac2660326a7042a08a2e5f79c</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -8884,11 +8884,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">80f095f656e2dd13bb10f44adf42545e</act:parent>
+  <act:parent type="new">80f095f656e2dd13bb10f44adf42545e</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>88 Verlustübernahmen und außerordentliche Aufwendungen</act:name>
-  <act:id type="guid">35f73790dfb532fb202fba4f7930ecee</act:id>
+  <act:id type="new">35f73790dfb532fb202fba4f7930ecee</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -8903,11 +8903,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">b55778eb7c96526af5214ee2e9b5b55d</act:parent>
+  <act:parent type="new">b55778eb7c96526af5214ee2e9b5b55d</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>880 Aufwendungen aus Verlustübernahmen</act:name>
-  <act:id type="guid">2b66690c5ae7ba3b231b77271c0c12cc</act:id>
+  <act:id type="new">2b66690c5ae7ba3b231b77271c0c12cc</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -8922,11 +8922,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">35f73790dfb532fb202fba4f7930ecee</act:parent>
+  <act:parent type="new">35f73790dfb532fb202fba4f7930ecee</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>885 außerordentliche Aufwendungen</act:name>
-  <act:id type="guid">3973aa1fbfa54ab3df770af97a4c07dd</act:id>
+  <act:id type="new">3973aa1fbfa54ab3df770af97a4c07dd</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -8941,11 +8941,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">35f73790dfb532fb202fba4f7930ecee</act:parent>
+  <act:parent type="new">35f73790dfb532fb202fba4f7930ecee</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>89 Steuern</act:name>
-  <act:id type="guid">db83964c08cb859fd3873e0380644edf</act:id>
+  <act:id type="new">db83964c08cb859fd3873e0380644edf</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -8960,11 +8960,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">b55778eb7c96526af5214ee2e9b5b55d</act:parent>
+  <act:parent type="new">b55778eb7c96526af5214ee2e9b5b55d</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>890 Steuern vom Einkommen und vom Ertrag</act:name>
-  <act:id type="guid">f6157301e2b19840968dd49009fb5989</act:id>
+  <act:id type="new">f6157301e2b19840968dd49009fb5989</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -8979,11 +8979,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">db83964c08cb859fd3873e0380644edf</act:parent>
+  <act:parent type="new">db83964c08cb859fd3873e0380644edf</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8900 Körperschaftssteuer</act:name>
-  <act:id type="guid">2fad0c1d8d166be4e6422b7dbb248475</act:id>
+  <act:id type="new">2fad0c1d8d166be4e6422b7dbb248475</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -8998,11 +8998,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">f6157301e2b19840968dd49009fb5989</act:parent>
+  <act:parent type="new">f6157301e2b19840968dd49009fb5989</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8901 Kapitalertragsteuer</act:name>
-  <act:id type="guid">14285afffad8cba4c7f2c29f146c3589</act:id>
+  <act:id type="new">14285afffad8cba4c7f2c29f146c3589</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -9017,11 +9017,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">f6157301e2b19840968dd49009fb5989</act:parent>
+  <act:parent type="new">f6157301e2b19840968dd49009fb5989</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8903 Gewerbeertragsteuer</act:name>
-  <act:id type="guid">dc69aad833d6e5ada38fc19b1ed7c645</act:id>
+  <act:id type="new">dc69aad833d6e5ada38fc19b1ed7c645</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -9036,11 +9036,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">f6157301e2b19840968dd49009fb5989</act:parent>
+  <act:parent type="new">f6157301e2b19840968dd49009fb5989</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8906 latente Steuern</act:name>
-  <act:id type="guid">657dff7de00ccada4b23e022617ead83</act:id>
+  <act:id type="new">657dff7de00ccada4b23e022617ead83</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -9059,11 +9059,11 @@
       <slot:value type="string">§274 Abs. 1 HGB</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">f6157301e2b19840968dd49009fb5989</act:parent>
+  <act:parent type="new">f6157301e2b19840968dd49009fb5989</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8909 Steuererstattungen und -Nachzahlungen für frühere Jahre</act:name>
-  <act:id type="guid">25e9cb22cb000bd497a9ceed82b6dd70</act:id>
+  <act:id type="new">25e9cb22cb000bd497a9ceed82b6dd70</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -9078,11 +9078,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">f6157301e2b19840968dd49009fb5989</act:parent>
+  <act:parent type="new">f6157301e2b19840968dd49009fb5989</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>891 sonstige Steuern</act:name>
-  <act:id type="guid">74dd821ec5af5b80f46de5f8881f0cef</act:id>
+  <act:id type="new">74dd821ec5af5b80f46de5f8881f0cef</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -9097,11 +9097,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">db83964c08cb859fd3873e0380644edf</act:parent>
+  <act:parent type="new">db83964c08cb859fd3873e0380644edf</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8910 Grundsteuer</act:name>
-  <act:id type="guid">86a103a660087d943646efad7764a62d</act:id>
+  <act:id type="new">86a103a660087d943646efad7764a62d</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -9116,11 +9116,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">74dd821ec5af5b80f46de5f8881f0cef</act:parent>
+  <act:parent type="new">74dd821ec5af5b80f46de5f8881f0cef</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8911 Kraftfahrzeugsteuer</act:name>
-  <act:id type="guid">7ee00af03a0ca2913f51f5bceba95075</act:id>
+  <act:id type="new">7ee00af03a0ca2913f51f5bceba95075</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -9135,11 +9135,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">74dd821ec5af5b80f46de5f8881f0cef</act:parent>
+  <act:parent type="new">74dd821ec5af5b80f46de5f8881f0cef</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8912 Vermögenssteuer</act:name>
-  <act:id type="guid">9d2d4a301b59475cf2d671e671f34ca7</act:id>
+  <act:id type="new">9d2d4a301b59475cf2d671e671f34ca7</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -9154,11 +9154,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">74dd821ec5af5b80f46de5f8881f0cef</act:parent>
+  <act:parent type="new">74dd821ec5af5b80f46de5f8881f0cef</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8913 Gewerbekapitalsteuer</act:name>
-  <act:id type="guid">92bceaca413cfa395a0d3a943ad59368</act:id>
+  <act:id type="new">92bceaca413cfa395a0d3a943ad59368</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -9173,11 +9173,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">74dd821ec5af5b80f46de5f8881f0cef</act:parent>
+  <act:parent type="new">74dd821ec5af5b80f46de5f8881f0cef</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8919 Steuererstattungen und -Nachzahlungen für frühere Jahre</act:name>
-  <act:id type="guid">cf00c0988a29446bb50bda3e30f731e2</act:id>
+  <act:id type="new">cf00c0988a29446bb50bda3e30f731e2</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -9192,11 +9192,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">74dd821ec5af5b80f46de5f8881f0cef</act:parent>
+  <act:parent type="new">74dd821ec5af5b80f46de5f8881f0cef</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>895 Aufwendungen aus Gewinnabführungsverträgen</act:name>
-  <act:id type="guid">9b87a25f4c48578abdbab2b081787761</act:id>
+  <act:id type="new">9b87a25f4c48578abdbab2b081787761</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -9211,11 +9211,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">db83964c08cb859fd3873e0380644edf</act:parent>
+  <act:parent type="new">db83964c08cb859fd3873e0380644edf</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>896 Erträge aus Verlustübernahme</act:name>
-  <act:id type="guid">28a36ba700908e2bdcd96b57ece86560</act:id>
+  <act:id type="new">28a36ba700908e2bdcd96b57ece86560</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -9230,11 +9230,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">db83964c08cb859fd3873e0380644edf</act:parent>
+  <act:parent type="new">db83964c08cb859fd3873e0380644edf</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>9 Abschlußkonten und Verrechnungskonten</act:name>
-  <act:id type="guid">7fbbb298b9decc0f0ee0a52e26403095</act:id>
+  <act:id type="new">7fbbb298b9decc0f0ee0a52e26403095</act:id>
   <act:type>EQUITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -9252,7 +9252,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>90 Herstellungskosten der zur Erzielung der Umsatzerlöse erbrachten Leistungen</act:name>
-  <act:id type="guid">16e1705fd39d5d060b0a90462887a671</act:id>
+  <act:id type="new">16e1705fd39d5d060b0a90462887a671</act:id>
   <act:type>EQUITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -9267,11 +9267,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">7fbbb298b9decc0f0ee0a52e26403095</act:parent>
+  <act:parent type="new">7fbbb298b9decc0f0ee0a52e26403095</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>901 Hausbewirtschaftung</act:name>
-  <act:id type="guid">b981ebc8cc4a5047b14a5e40f8808a60</act:id>
+  <act:id type="new">b981ebc8cc4a5047b14a5e40f8808a60</act:id>
   <act:type>EQUITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -9286,11 +9286,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">16e1705fd39d5d060b0a90462887a671</act:parent>
+  <act:parent type="new">16e1705fd39d5d060b0a90462887a671</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>902 Verkauf von Grundstücken des Umlaufvermögens</act:name>
-  <act:id type="guid">c0718e324e69dc9bf96c29155e3d1898</act:id>
+  <act:id type="new">c0718e324e69dc9bf96c29155e3d1898</act:id>
   <act:type>EQUITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -9305,11 +9305,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">16e1705fd39d5d060b0a90462887a671</act:parent>
+  <act:parent type="new">16e1705fd39d5d060b0a90462887a671</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>903 Betreuungstätigkeit</act:name>
-  <act:id type="guid">988e846306a47482125aabc032a5bf8e</act:id>
+  <act:id type="new">988e846306a47482125aabc032a5bf8e</act:id>
   <act:type>EQUITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -9324,11 +9324,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">16e1705fd39d5d060b0a90462887a671</act:parent>
+  <act:parent type="new">16e1705fd39d5d060b0a90462887a671</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>904 andere Lieferungen und Leistungen</act:name>
-  <act:id type="guid">5b296e2b12c715e82837517458e5df3b</act:id>
+  <act:id type="new">5b296e2b12c715e82837517458e5df3b</act:id>
   <act:type>EQUITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -9343,11 +9343,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">16e1705fd39d5d060b0a90462887a671</act:parent>
+  <act:parent type="new">16e1705fd39d5d060b0a90462887a671</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>91 Vertriebskosten</act:name>
-  <act:id type="guid">c6aff40b087b75144efc7110a63569a3</act:id>
+  <act:id type="new">c6aff40b087b75144efc7110a63569a3</act:id>
   <act:type>EQUITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -9362,11 +9362,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">7fbbb298b9decc0f0ee0a52e26403095</act:parent>
+  <act:parent type="new">7fbbb298b9decc0f0ee0a52e26403095</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>92 allgemeine Verwaltungskosten</act:name>
-  <act:id type="guid">299fdf6e671157ef06a73e498eca006a</act:id>
+  <act:id type="new">299fdf6e671157ef06a73e498eca006a</act:id>
   <act:type>EQUITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -9381,11 +9381,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">7fbbb298b9decc0f0ee0a52e26403095</act:parent>
+  <act:parent type="new">7fbbb298b9decc0f0ee0a52e26403095</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>93 sonstige betriebliche Aufwendungen</act:name>
-  <act:id type="guid">5ac17854f1804df62bb8cd8c183cbeb3</act:id>
+  <act:id type="new">5ac17854f1804df62bb8cd8c183cbeb3</act:id>
   <act:type>EQUITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -9400,11 +9400,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">7fbbb298b9decc0f0ee0a52e26403095</act:parent>
+  <act:parent type="new">7fbbb298b9decc0f0ee0a52e26403095</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>94 Personalkosten</act:name>
-  <act:id type="guid">01476748e56945b6a4dd83d44bc83464</act:id>
+  <act:id type="new">01476748e56945b6a4dd83d44bc83464</act:id>
   <act:type>EQUITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -9419,11 +9419,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">7fbbb298b9decc0f0ee0a52e26403095</act:parent>
+  <act:parent type="new">7fbbb298b9decc0f0ee0a52e26403095</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>95 sächliche Kosten</act:name>
-  <act:id type="guid">2d2ec7fc2528337ef737c67ef20e383e</act:id>
+  <act:id type="new">2d2ec7fc2528337ef737c67ef20e383e</act:id>
   <act:type>EQUITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -9438,11 +9438,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">7fbbb298b9decc0f0ee0a52e26403095</act:parent>
+  <act:parent type="new">7fbbb298b9decc0f0ee0a52e26403095</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>96 Aufwandsverrechnungskonten</act:name>
-  <act:id type="guid">6f93b8f5a2c8a7c9fa6a66f0e9e97303</act:id>
+  <act:id type="new">6f93b8f5a2c8a7c9fa6a66f0e9e97303</act:id>
   <act:type>EQUITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -9457,11 +9457,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">7fbbb298b9decc0f0ee0a52e26403095</act:parent>
+  <act:parent type="new">7fbbb298b9decc0f0ee0a52e26403095</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>97 Verrechnungskonten für Aktivierungen</act:name>
-  <act:id type="guid">29413d7be1065dc71fea1f674dff3c84</act:id>
+  <act:id type="new">29413d7be1065dc71fea1f674dff3c84</act:id>
   <act:type>EQUITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -9476,11 +9476,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">7fbbb298b9decc0f0ee0a52e26403095</act:parent>
+  <act:parent type="new">7fbbb298b9decc0f0ee0a52e26403095</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>98 Abschlußkonten</act:name>
-  <act:id type="guid">6d7edd606e6f0aa8e56c5694161e64c7</act:id>
+  <act:id type="new">6d7edd606e6f0aa8e56c5694161e64c7</act:id>
   <act:type>EQUITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -9495,11 +9495,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">7fbbb298b9decc0f0ee0a52e26403095</act:parent>
+  <act:parent type="new">7fbbb298b9decc0f0ee0a52e26403095</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>980 Eröffnungsbilanzkonten</act:name>
-  <act:id type="guid">31c0a0c3c1b5c371316e39b36048a821</act:id>
+  <act:id type="new">31c0a0c3c1b5c371316e39b36048a821</act:id>
   <act:type>EQUITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -9514,11 +9514,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">6d7edd606e6f0aa8e56c5694161e64c7</act:parent>
+  <act:parent type="new">6d7edd606e6f0aa8e56c5694161e64c7</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>981 Rohergebnis</act:name>
-  <act:id type="guid">e1c32ef13a88a69c0ef9c17920051815</act:id>
+  <act:id type="new">e1c32ef13a88a69c0ef9c17920051815</act:id>
   <act:type>EQUITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -9533,11 +9533,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">6d7edd606e6f0aa8e56c5694161e64c7</act:parent>
+  <act:parent type="new">6d7edd606e6f0aa8e56c5694161e64c7</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>982 Jahresüberschuß / Jahresfehlbetrag</act:name>
-  <act:id type="guid">2f07bad5e087c6d088297e140045a36a</act:id>
+  <act:id type="new">2f07bad5e087c6d088297e140045a36a</act:id>
   <act:type>EQUITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -9552,11 +9552,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">6d7edd606e6f0aa8e56c5694161e64c7</act:parent>
+  <act:parent type="new">6d7edd606e6f0aa8e56c5694161e64c7</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>983 Entnahme aus Rücklagen</act:name>
-  <act:id type="guid">f4a75289f71d1728c6756bc2a56df79f</act:id>
+  <act:id type="new">f4a75289f71d1728c6756bc2a56df79f</act:id>
   <act:type>EQUITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -9571,11 +9571,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">6d7edd606e6f0aa8e56c5694161e64c7</act:parent>
+  <act:parent type="new">6d7edd606e6f0aa8e56c5694161e64c7</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>984 Einstellung in Rücklagen</act:name>
-  <act:id type="guid">e70d9cd200e651a922a6bd1afe988dd6</act:id>
+  <act:id type="new">e70d9cd200e651a922a6bd1afe988dd6</act:id>
   <act:type>EQUITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -9590,11 +9590,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">6d7edd606e6f0aa8e56c5694161e64c7</act:parent>
+  <act:parent type="new">6d7edd606e6f0aa8e56c5694161e64c7</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>989 Schlußbilanzkonten</act:name>
-  <act:id type="guid">b26e6c9b00364f156f72fe00327060f9</act:id>
+  <act:id type="new">b26e6c9b00364f156f72fe00327060f9</act:id>
   <act:type>EQUITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -9609,7 +9609,7 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">6d7edd606e6f0aa8e56c5694161e64c7</act:parent>
+  <act:parent type="new">6d7edd606e6f0aa8e56c5694161e64c7</act:parent>
 </gnc:account>
 </gnc-account-example>
 

Modified: gnucash/trunk/accounts/en_GB/uk-vat.gnucash-xea
===================================================================
--- gnucash/trunk/accounts/en_GB/uk-vat.gnucash-xea	2014-01-29 06:07:14 UTC (rev 23779)
+++ gnucash/trunk/accounts/en_GB/uk-vat.gnucash-xea	2014-01-30 16:36:51 UTC (rev 23780)
@@ -18,7 +18,7 @@
   <gnc-act:start-selected>0</gnc-act:start-selected>
 <gnc:account version="2.0.0">
   <act:name>Bank Accounts</act:name>
-  <act:id type="guid">48a242bf9a2d8c947cb41d96493d91da</act:id>
+  <act:id type="new">48a242bf9a2d8c947cb41d96493d91da</act:id>
   <act:type>BANK</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -35,7 +35,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Current Account</act:name>
-  <act:id type="guid">bf2ecb42d45a96c78639e10232a420c9</act:id>
+  <act:id type="new">bf2ecb42d45a96c78639e10232a420c9</act:id>
   <act:type>BANK</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -43,11 +43,11 @@
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
   <act:description>Main bank account</act:description>
-  <act:parent type="guid">48a242bf9a2d8c947cb41d96493d91da</act:parent>
+  <act:parent type="new">48a242bf9a2d8c947cb41d96493d91da</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Reserve Account</act:name>
-  <act:id type="guid">1e9e67d49dfef2572e0f31fa933a7a22</act:id>
+  <act:id type="new">1e9e67d49dfef2572e0f31fa933a7a22</act:id>
   <act:type>BANK</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -55,11 +55,11 @@
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
   <act:description>Reserves held e.g. for paying tax</act:description>
-  <act:parent type="guid">48a242bf9a2d8c947cb41d96493d91da</act:parent>
+  <act:parent type="new">48a242bf9a2d8c947cb41d96493d91da</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Assets</act:name>
-  <act:id type="guid">2c6c804d4a7946eb7fb1641ef9086433</act:id>
+  <act:id type="new">2c6c804d4a7946eb7fb1641ef9086433</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -76,7 +76,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Capital Equipment</act:name>
-  <act:id type="guid">9c566ece97799eda4e900b003ce48e48</act:id>
+  <act:id type="new">9c566ece97799eda4e900b003ce48e48</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -90,44 +90,44 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">2c6c804d4a7946eb7fb1641ef9086433</act:parent>
+  <act:parent type="new">2c6c804d4a7946eb7fb1641ef9086433</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Computer Equipment</act:name>
-  <act:id type="guid">25a9a71594adb4ece13605fab43e4bc8</act:id>
+  <act:id type="new">25a9a71594adb4ece13605fab43e4bc8</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
     <cmdty:id>GBP</cmdty:id>
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
-  <act:parent type="guid">9c566ece97799eda4e900b003ce48e48</act:parent>
+  <act:parent type="new">9c566ece97799eda4e900b003ce48e48</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>EC Reverse VAT Purchase</act:name>
-  <act:id type="guid">6708e3ff1292c2b5defd07da9f858b60</act:id>
+  <act:id type="new">6708e3ff1292c2b5defd07da9f858b60</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
     <cmdty:id>GBP</cmdty:id>
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
-  <act:parent type="guid">9c566ece97799eda4e900b003ce48e48</act:parent>
+  <act:parent type="new">9c566ece97799eda4e900b003ce48e48</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Other</act:name>
-  <act:id type="guid">906665a36a7a51e6935c82d0774c3587</act:id>
+  <act:id type="new">906665a36a7a51e6935c82d0774c3587</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
     <cmdty:id>GBP</cmdty:id>
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
-  <act:parent type="guid">2c6c804d4a7946eb7fb1641ef9086433</act:parent>
+  <act:parent type="new">2c6c804d4a7946eb7fb1641ef9086433</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Liabilities</act:name>
-  <act:id type="guid">831468eeee94fe029230db0c68e16fd9</act:id>
+  <act:id type="new">831468eeee94fe029230db0c68e16fd9</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -144,51 +144,51 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Owed Corporation Tax</act:name>
-  <act:id type="guid">6c5a4c8accd399946328ed4c651ea9e4</act:id>
+  <act:id type="new">6c5a4c8accd399946328ed4c651ea9e4</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
     <cmdty:id>GBP</cmdty:id>
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
-  <act:parent type="guid">831468eeee94fe029230db0c68e16fd9</act:parent>
+  <act:parent type="new">831468eeee94fe029230db0c68e16fd9</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Owed Fees</act:name>
-  <act:id type="guid">ccd33922eef1dfe0501c75e02ff2fb8d</act:id>
+  <act:id type="new">ccd33922eef1dfe0501c75e02ff2fb8d</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
     <cmdty:id>GBP</cmdty:id>
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
-  <act:parent type="guid">831468eeee94fe029230db0c68e16fd9</act:parent>
+  <act:parent type="new">831468eeee94fe029230db0c68e16fd9</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Owed Tax/NI</act:name>
-  <act:id type="guid">a3391321a3fd3e1cb1662095c7fc6fa2</act:id>
+  <act:id type="new">a3391321a3fd3e1cb1662095c7fc6fa2</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
     <cmdty:id>GBP</cmdty:id>
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
-  <act:parent type="guid">831468eeee94fe029230db0c68e16fd9</act:parent>
+  <act:parent type="new">831468eeee94fe029230db0c68e16fd9</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Other</act:name>
-  <act:id type="guid">39b14b7dfa94471537026be477f3b843</act:id>
+  <act:id type="new">39b14b7dfa94471537026be477f3b843</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
     <cmdty:id>GBP</cmdty:id>
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
-  <act:parent type="guid">831468eeee94fe029230db0c68e16fd9</act:parent>
+  <act:parent type="new">831468eeee94fe029230db0c68e16fd9</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>VAT</act:name>
-  <act:id type="guid">3352145930e40b21fee20532ad07501b</act:id>
+  <act:id type="new">3352145930e40b21fee20532ad07501b</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -209,7 +209,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Input</act:name>
-  <act:id type="guid">d3fda498135dbfca02febf0fbe379069</act:id>
+  <act:id type="new">d3fda498135dbfca02febf0fbe379069</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -217,11 +217,11 @@
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
   <act:description>Purchases, box 4</act:description>
-  <act:parent type="guid">3352145930e40b21fee20532ad07501b</act:parent>
+  <act:parent type="new">3352145930e40b21fee20532ad07501b</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Output</act:name>
-  <act:id type="guid">a46d9e9624070fcd2427973a4c725ed6</act:id>
+  <act:id type="new">a46d9e9624070fcd2427973a4c725ed6</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -235,11 +235,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">3352145930e40b21fee20532ad07501b</act:parent>
+  <act:parent type="new">3352145930e40b21fee20532ad07501b</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>EC</act:name>
-  <act:id type="guid">37d726ec68d451d098496b7f5513f6f8</act:id>
+  <act:id type="new">37d726ec68d451d098496b7f5513f6f8</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -247,11 +247,11 @@
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
   <act:description>On reverse VAT purchases (Box 2)</act:description>
-  <act:parent type="guid">a46d9e9624070fcd2427973a4c725ed6</act:parent>
+  <act:parent type="new">a46d9e9624070fcd2427973a4c725ed6</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Sales</act:name>
-  <act:id type="guid">61bdfc571cdbf2259d99078fe75527a4</act:id>
+  <act:id type="new">61bdfc571cdbf2259d99078fe75527a4</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -259,11 +259,11 @@
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
   <act:description>All, including zero rate UK/EC and World  (Box 1)</act:description>
-  <act:parent type="guid">a46d9e9624070fcd2427973a4c725ed6</act:parent>
+  <act:parent type="new">a46d9e9624070fcd2427973a4c725ed6</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Equity</act:name>
-  <act:id type="guid">c0b1160d2dd6b3059acc5083348b282f</act:id>
+  <act:id type="new">c0b1160d2dd6b3059acc5083348b282f</act:id>
   <act:type>EQUITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -280,7 +280,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Corporation Tax</act:name>
-  <act:id type="guid">372df3daa7816b42ad158a169d734cf3</act:id>
+  <act:id type="new">372df3daa7816b42ad158a169d734cf3</act:id>
   <act:type>EQUITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -288,11 +288,11 @@
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
   <act:description>Payable to HMRC</act:description>
-  <act:parent type="guid">c0b1160d2dd6b3059acc5083348b282f</act:parent>
+  <act:parent type="new">c0b1160d2dd6b3059acc5083348b282f</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Director's Loan</act:name>
-  <act:id type="guid">8fb3a7b6ce53849cc89304f6758cbe77</act:id>
+  <act:id type="new">8fb3a7b6ce53849cc89304f6758cbe77</act:id>
   <act:type>EQUITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -300,11 +300,11 @@
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
   <act:description>Loan by company to director</act:description>
-  <act:parent type="guid">c0b1160d2dd6b3059acc5083348b282f</act:parent>
+  <act:parent type="new">c0b1160d2dd6b3059acc5083348b282f</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Dividends</act:name>
-  <act:id type="guid">c43c647131b41329d9b931486518d75f</act:id>
+  <act:id type="new">c43c647131b41329d9b931486518d75f</act:id>
   <act:type>EQUITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -317,66 +317,66 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">c0b1160d2dd6b3059acc5083348b282f</act:parent>
+  <act:parent type="new">c0b1160d2dd6b3059acc5083348b282f</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Director's Dividends 1</act:name>
-  <act:id type="guid">a14da40765e4782bdf2aabe3060bde56</act:id>
+  <act:id type="new">a14da40765e4782bdf2aabe3060bde56</act:id>
   <act:type>EQUITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
     <cmdty:id>GBP</cmdty:id>
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
-  <act:parent type="guid">c43c647131b41329d9b931486518d75f</act:parent>
+  <act:parent type="new">c43c647131b41329d9b931486518d75f</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Director's Dividends 2</act:name>
-  <act:id type="guid">cda1c8d0665ad3be4f5429964912920f</act:id>
+  <act:id type="new">cda1c8d0665ad3be4f5429964912920f</act:id>
   <act:type>EQUITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
     <cmdty:id>GBP</cmdty:id>
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
-  <act:parent type="guid">c43c647131b41329d9b931486518d75f</act:parent>
+  <act:parent type="new">c43c647131b41329d9b931486518d75f</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Shareholder Dividends 1</act:name>
-  <act:id type="guid">6a58e6f9f495885efe65182acf63c5c8</act:id>
+  <act:id type="new">6a58e6f9f495885efe65182acf63c5c8</act:id>
   <act:type>EQUITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
     <cmdty:id>GBP</cmdty:id>
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
-  <act:parent type="guid">c43c647131b41329d9b931486518d75f</act:parent>
+  <act:parent type="new">c43c647131b41329d9b931486518d75f</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Opening Balances</act:name>
-  <act:id type="guid">409c82cc76a1dc46eefe49988983a0f9</act:id>
+  <act:id type="new">409c82cc76a1dc46eefe49988983a0f9</act:id>
   <act:type>EQUITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
     <cmdty:id>GBP</cmdty:id>
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
-  <act:parent type="guid">c0b1160d2dd6b3059acc5083348b282f</act:parent>
+  <act:parent type="new">c0b1160d2dd6b3059acc5083348b282f</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Grants</act:name>
-  <act:id type="guid">7e4ed68ddfce93cd7844d68222f5b0a0</act:id>
+  <act:id type="new">7e4ed68ddfce93cd7844d68222f5b0a0</act:id>
   <act:type>EQUITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
     <cmdty:id>GBP</cmdty:id>
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
-  <act:parent type="guid">c0b1160d2dd6b3059acc5083348b282f</act:parent>
+  <act:parent type="new">c0b1160d2dd6b3059acc5083348b282f</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Income</act:name>
-  <act:id type="guid">6dbad2c3df0d9948e7017b85ab9a25b7</act:id>
+  <act:id type="new">6dbad2c3df0d9948e7017b85ab9a25b7</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -393,7 +393,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Interest</act:name>
-  <act:id type="guid">1bf0dd5eb0abd0ab217dc8c0282dd806</act:id>
+  <act:id type="new">1bf0dd5eb0abd0ab217dc8c0282dd806</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -401,11 +401,11 @@
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
   <act:description>Bank and loan interest</act:description>
-  <act:parent type="guid">6dbad2c3df0d9948e7017b85ab9a25b7</act:parent>
+  <act:parent type="new">6dbad2c3df0d9948e7017b85ab9a25b7</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Misc</act:name>
-  <act:id type="guid">88a2dc9e588ab764de91ec21ced94989</act:id>
+  <act:id type="new">88a2dc9e588ab764de91ec21ced94989</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -413,11 +413,11 @@
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
   <act:description>Other sources of income</act:description>
-  <act:parent type="guid">6dbad2c3df0d9948e7017b85ab9a25b7</act:parent>
+  <act:parent type="new">6dbad2c3df0d9948e7017b85ab9a25b7</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Sales</act:name>
-  <act:id type="guid">86ef7451027dcb6223bb01204ac09a5e</act:id>
+  <act:id type="new">86ef7451027dcb6223bb01204ac09a5e</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -431,11 +431,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">6dbad2c3df0d9948e7017b85ab9a25b7</act:parent>
+  <act:parent type="new">6dbad2c3df0d9948e7017b85ab9a25b7</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>UK</act:name>
-  <act:id type="guid">93539ecc86fdad827ebbe84b2f5d2e40</act:id>
+  <act:id type="new">93539ecc86fdad827ebbe84b2f5d2e40</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -443,11 +443,11 @@
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
   <act:description>Sales in UK</act:description>
-  <act:parent type="guid">86ef7451027dcb6223bb01204ac09a5e</act:parent>
+  <act:parent type="new">86ef7451027dcb6223bb01204ac09a5e</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>EEC</act:name>
-  <act:id type="guid">af74692df15b1de7665d5dd7a197cdfb</act:id>
+  <act:id type="new">af74692df15b1de7665d5dd7a197cdfb</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -461,11 +461,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">86ef7451027dcb6223bb01204ac09a5e</act:parent>
+  <act:parent type="new">86ef7451027dcb6223bb01204ac09a5e</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Goods</act:name>
-  <act:id type="guid">18abb3a5b55a8600cb659e002e2fb1e6</act:id>
+  <act:id type="new">18abb3a5b55a8600cb659e002e2fb1e6</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -473,11 +473,11 @@
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
   <act:description>Sale of goods within EEC</act:description>
-  <act:parent type="guid">af74692df15b1de7665d5dd7a197cdfb</act:parent>
+  <act:parent type="new">af74692df15b1de7665d5dd7a197cdfb</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Services</act:name>
-  <act:id type="guid">27079bb92d78c85b0ca9acbafcec0e91</act:id>
+  <act:id type="new">27079bb92d78c85b0ca9acbafcec0e91</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -491,11 +491,11 @@
       <slot:value type="string">Includes software, use sub-accounts as needed.</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">af74692df15b1de7665d5dd7a197cdfb</act:parent>
+  <act:parent type="new">af74692df15b1de7665d5dd7a197cdfb</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>World</act:name>
-  <act:id type="guid">f8c798c7e2e51fe5f7e00b9745e27834</act:id>
+  <act:id type="new">f8c798c7e2e51fe5f7e00b9745e27834</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -503,11 +503,11 @@
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
   <act:description>Sales in rest of world</act:description>
-  <act:parent type="guid">86ef7451027dcb6223bb01204ac09a5e</act:parent>
+  <act:parent type="new">86ef7451027dcb6223bb01204ac09a5e</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Expenses</act:name>
-  <act:id type="guid">99b6260a8d4a093d96a6364781e4b19a</act:id>
+  <act:id type="new">99b6260a8d4a093d96a6364781e4b19a</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -524,18 +524,18 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Depreciation</act:name>
-  <act:id type="guid">1c98cc846060b99d7548ca6064529143</act:id>
+  <act:id type="new">1c98cc846060b99d7548ca6064529143</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
     <cmdty:id>GBP</cmdty:id>
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
-  <act:parent type="guid">99b6260a8d4a093d96a6364781e4b19a</act:parent>
+  <act:parent type="new">99b6260a8d4a093d96a6364781e4b19a</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Emoluments</act:name>
-  <act:id type="guid">0a7d53c61b7e4f033de30fa466a659c9</act:id>
+  <act:id type="new">0a7d53c61b7e4f033de30fa466a659c9</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -548,33 +548,33 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">99b6260a8d4a093d96a6364781e4b19a</act:parent>
+  <act:parent type="new">99b6260a8d4a093d96a6364781e4b19a</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Director's Fees</act:name>
-  <act:id type="guid">b843ed80892a72f769ab3c7b21bd2dd8</act:id>
+  <act:id type="new">b843ed80892a72f769ab3c7b21bd2dd8</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
     <cmdty:id>GBP</cmdty:id>
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
-  <act:parent type="guid">0a7d53c61b7e4f033de30fa466a659c9</act:parent>
+  <act:parent type="new">0a7d53c61b7e4f033de30fa466a659c9</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Employer's NICs</act:name>
-  <act:id type="guid">a57741189d33bd3929348714b402f48e</act:id>
+  <act:id type="new">a57741189d33bd3929348714b402f48e</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
     <cmdty:id>GBP</cmdty:id>
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
-  <act:parent type="guid">0a7d53c61b7e4f033de30fa466a659c9</act:parent>
+  <act:parent type="new">0a7d53c61b7e4f033de30fa466a659c9</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Employees</act:name>
-  <act:id type="guid">d647bd218618d5091fb5731f36ace35a</act:id>
+  <act:id type="new">d647bd218618d5091fb5731f36ace35a</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -587,66 +587,66 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">0a7d53c61b7e4f033de30fa466a659c9</act:parent>
+  <act:parent type="new">0a7d53c61b7e4f033de30fa466a659c9</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Net Salaries</act:name>
-  <act:id type="guid">e514f3f81e518dc3d6b99788f3f0953b</act:id>
+  <act:id type="new">e514f3f81e518dc3d6b99788f3f0953b</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
     <cmdty:id>GBP</cmdty:id>
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
-  <act:parent type="guid">d647bd218618d5091fb5731f36ace35a</act:parent>
+  <act:parent type="new">d647bd218618d5091fb5731f36ace35a</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Stakeholder Contributions</act:name>
-  <act:id type="guid">4cd3c1e54781507e2b753477189fdc8b</act:id>
+  <act:id type="new">4cd3c1e54781507e2b753477189fdc8b</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
     <cmdty:id>GBP</cmdty:id>
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
-  <act:parent type="guid">d647bd218618d5091fb5731f36ace35a</act:parent>
+  <act:parent type="new">d647bd218618d5091fb5731f36ace35a</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>NICs</act:name>
-  <act:id type="guid">8d98cc9b1f28734ed38bf9b96ea51e17</act:id>
+  <act:id type="new">8d98cc9b1f28734ed38bf9b96ea51e17</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
     <cmdty:id>GBP</cmdty:id>
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
-  <act:parent type="guid">d647bd218618d5091fb5731f36ace35a</act:parent>
+  <act:parent type="new">d647bd218618d5091fb5731f36ace35a</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Income Tax</act:name>
-  <act:id type="guid">605b15debe595dc138c98d2125ba7a90</act:id>
+  <act:id type="new">605b15debe595dc138c98d2125ba7a90</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
     <cmdty:id>GBP</cmdty:id>
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
-  <act:parent type="guid">d647bd218618d5091fb5731f36ace35a</act:parent>
+  <act:parent type="new">d647bd218618d5091fb5731f36ace35a</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Other non-VAT expenses</act:name>
-  <act:id type="guid">cfa3e60aafed83de57e4be732815df97</act:id>
+  <act:id type="new">cfa3e60aafed83de57e4be732815df97</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
     <cmdty:id>GBP</cmdty:id>
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
-  <act:parent type="guid">99b6260a8d4a093d96a6364781e4b19a</act:parent>
+  <act:parent type="new">99b6260a8d4a093d96a6364781e4b19a</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>VAT Purchases</act:name>
-  <act:id type="guid">d77071fafc0de8455dd566b805bfcc40</act:id>
+  <act:id type="new">d77071fafc0de8455dd566b805bfcc40</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -663,110 +663,110 @@
       <slot:value type="string">Box 7</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">99b6260a8d4a093d96a6364781e4b19a</act:parent>
+  <act:parent type="new">99b6260a8d4a093d96a6364781e4b19a</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Accountant</act:name>
-  <act:id type="guid">5ee752c87746e0f368eaf82d531d0189</act:id>
+  <act:id type="new">5ee752c87746e0f368eaf82d531d0189</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
     <cmdty:id>GBP</cmdty:id>
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
-  <act:parent type="guid">d77071fafc0de8455dd566b805bfcc40</act:parent>
+  <act:parent type="new">d77071fafc0de8455dd566b805bfcc40</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Bank Charges</act:name>
-  <act:id type="guid">6db88661f0c6b11b121d9cb6c66fcfb7</act:id>
+  <act:id type="new">6db88661f0c6b11b121d9cb6c66fcfb7</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
     <cmdty:id>GBP</cmdty:id>
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
-  <act:parent type="guid">d77071fafc0de8455dd566b805bfcc40</act:parent>
+  <act:parent type="new">d77071fafc0de8455dd566b805bfcc40</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>EEC Reverse VAT</act:name>
-  <act:id type="guid">af9b5ef4814015a83053a4c991ca0c1a</act:id>
+  <act:id type="new">af9b5ef4814015a83053a4c991ca0c1a</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
     <cmdty:id>GBP</cmdty:id>
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
-  <act:parent type="guid">d77071fafc0de8455dd566b805bfcc40</act:parent>
+  <act:parent type="new">d77071fafc0de8455dd566b805bfcc40</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Office</act:name>
-  <act:id type="guid">921ebceb9d81d627d3396b8e44ddd6cb</act:id>
+  <act:id type="new">921ebceb9d81d627d3396b8e44ddd6cb</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
     <cmdty:id>GBP</cmdty:id>
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
-  <act:parent type="guid">d77071fafc0de8455dd566b805bfcc40</act:parent>
+  <act:parent type="new">d77071fafc0de8455dd566b805bfcc40</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Telecoms</act:name>
-  <act:id type="guid">396652462ef503449e4d3dfba1932e72</act:id>
+  <act:id type="new">396652462ef503449e4d3dfba1932e72</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
     <cmdty:id>GBP</cmdty:id>
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
-  <act:parent type="guid">d77071fafc0de8455dd566b805bfcc40</act:parent>
+  <act:parent type="new">d77071fafc0de8455dd566b805bfcc40</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Software</act:name>
-  <act:id type="guid">5bf6de7b870ff608d8f942a261383251</act:id>
+  <act:id type="new">5bf6de7b870ff608d8f942a261383251</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
     <cmdty:id>GBP</cmdty:id>
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
-  <act:parent type="guid">d77071fafc0de8455dd566b805bfcc40</act:parent>
+  <act:parent type="new">d77071fafc0de8455dd566b805bfcc40</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Subscriptions</act:name>
-  <act:id type="guid">63407e5d67414459caac7df095782759</act:id>
+  <act:id type="new">63407e5d67414459caac7df095782759</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
     <cmdty:id>GBP</cmdty:id>
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
-  <act:parent type="guid">d77071fafc0de8455dd566b805bfcc40</act:parent>
+  <act:parent type="new">d77071fafc0de8455dd566b805bfcc40</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Sundries</act:name>
-  <act:id type="guid">e2902798fe6b9e3721a13d96b3baaec5</act:id>
+  <act:id type="new">e2902798fe6b9e3721a13d96b3baaec5</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
     <cmdty:id>GBP</cmdty:id>
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
-  <act:parent type="guid">d77071fafc0de8455dd566b805bfcc40</act:parent>
+  <act:parent type="new">d77071fafc0de8455dd566b805bfcc40</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Travel/Accom</act:name>
-  <act:id type="guid">b40da1c32982229fc507b7531e6bed53</act:id>
+  <act:id type="new">b40da1c32982229fc507b7531e6bed53</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
     <cmdty:id>GBP</cmdty:id>
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
-  <act:parent type="guid">d77071fafc0de8455dd566b805bfcc40</act:parent>
+  <act:parent type="new">d77071fafc0de8455dd566b805bfcc40</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Accounts Payable</act:name>
-  <act:id type="guid">9ed585a7122ec73651aba6ab1b333c7e</act:id>
+  <act:id type="new">9ed585a7122ec73651aba6ab1b333c7e</act:id>
   <act:type>PAYABLE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -783,7 +783,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Accounts Receivable</act:name>
-  <act:id type="guid">89b200584355ddb86957b95acea890c9</act:id>
+  <act:id type="new">89b200584355ddb86957b95acea890c9</act:id>
   <act:type>RECEIVABLE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -800,7 +800,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Cash</act:name>
-  <act:id type="guid">a21914fb3309df6d54d849affb8b01a0</act:id>
+  <act:id type="new">a21914fb3309df6d54d849affb8b01a0</act:id>
   <act:type>CASH</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>

Modified: gnucash/trunk/accounts/fr_CA/acctchrt_actifsfixes.gnucash-xea
===================================================================
--- gnucash/trunk/accounts/fr_CA/acctchrt_actifsfixes.gnucash-xea	2014-01-29 06:07:14 UTC (rev 23779)
+++ gnucash/trunk/accounts/fr_CA/acctchrt_actifsfixes.gnucash-xea	2014-01-30 16:36:51 UTC (rev 23780)
@@ -17,7 +17,7 @@
   </gnc:account>
   <gnc:account version="2.0.0">
 	  <act:name>Actif</act:name>
-	  <act:id type="guid">b14f810bdb0b57b77acf1a5db700068c</act:id>
+	  <act:id type="new">b14f810bdb0b57b77acf1a5db700068c</act:id>
 	  <act:type>ASSET</act:type>
 	  <act:commodity>
 		  <cmdty:space>ISO4217</cmdty:space>
@@ -25,7 +25,7 @@
 	  </act:commodity>
 	  <act:commodity-scu>100</act:commodity-scu>
 	  <act:description>Actif</act:description>
-	  <act:parent type="guid">1972cce2e2364f95b2b0bc014502661d</act:parent>
+	  <act:parent type="new">1972cce2e2364f95b2b0bc014502661d</act:parent>
 	  <act:slots>
 		  <slot>
 			  <slot:key>placeholder</slot:key>
@@ -35,7 +35,7 @@
   </gnc:account>
   <gnc:account version="2.0.0">
 		  <act:name>Actifs fixes</act:name>
-		  <act:id type="guid">c888710a53770a065aceae44d8abd0dd</act:id>
+		  <act:id type="new">c888710a53770a065aceae44d8abd0dd</act:id>
 		  <act:type>ASSET</act:type>
 		  <act:commodity>
 			  <cmdty:space>ISO4217</cmdty:space>
@@ -49,11 +49,11 @@
 				  <slot:value type="string">true</slot:value>
 			  </slot>
 		  </act:slots>
-		  <act:parent type="guid">b14f810bdb0b57b77acf1a5db700068c</act:parent>
+		  <act:parent type="new">b14f810bdb0b57b77acf1a5db700068c</act:parent>
 	  </gnc:account>
 	  <gnc:account version="2.0.0">
 		  <act:name>Résidence</act:name>
-		  <act:id type="guid">b86ae426ae1fd7705d49ef6ae16d614a</act:id>
+		  <act:id type="new">b86ae426ae1fd7705d49ef6ae16d614a</act:id>
 		  <act:type>ASSET</act:type>
 		  <act:commodity>
 			  <cmdty:space>ISO4217</cmdty:space>
@@ -61,11 +61,11 @@
 		  </act:commodity>
 		  <act:commodity-scu>100</act:commodity-scu>
 		  <act:description>Résidence</act:description>
-		  <act:parent type="guid">c888710a53770a065aceae44d8abd0dd</act:parent>
+		  <act:parent type="new">c888710a53770a065aceae44d8abd0dd</act:parent>
 	  </gnc:account>
 	  <gnc:account version="2.0.0">
 		  <act:name>Véhicule</act:name>
-		  <act:id type="guid">66c6a566a0abd30a95e10e2a1b68bc81</act:id>
+		  <act:id type="new">66c6a566a0abd30a95e10e2a1b68bc81</act:id>
 		  <act:type>ASSET</act:type>
 		  <act:commodity>
 			  <cmdty:space>ISO4217</cmdty:space>
@@ -73,11 +73,11 @@
 		  </act:commodity>
 		  <act:commodity-scu>100</act:commodity-scu>
 		  <act:description>Véhicule</act:description>
-		  <act:parent type="guid">c888710a53770a065aceae44d8abd0dd</act:parent>
+		  <act:parent type="new">c888710a53770a065aceae44d8abd0dd</act:parent>
 	  </gnc:account>
 	  <gnc:account version="2.0.0">
 		  <act:name>Autres biens immobilisés</act:name>
-		  <act:id type="guid">420fd6fd4be88b92d648611bdcf808da</act:id>
+		  <act:id type="new">420fd6fd4be88b92d648611bdcf808da</act:id>
 		  <act:type>ASSET</act:type>
 		  <act:commodity>
 			  <cmdty:space>ISO4217</cmdty:space>
@@ -85,7 +85,7 @@
 		  </act:commodity>
 		  <act:commodity-scu>100</act:commodity-scu>
 		  <act:description>Autres biens immobilisés de valeur</act:description>
-		  <act:parent type="guid">c888710a53770a065aceae44d8abd0dd</act:parent>
+		  <act:parent type="new">c888710a53770a065aceae44d8abd0dd</act:parent>
 	  </gnc:account>
 </gnc-account-example>
 

Modified: gnucash/trunk/accounts/fr_CA/acctchrt_automobile.gnucash-xea
===================================================================
--- gnucash/trunk/accounts/fr_CA/acctchrt_automobile.gnucash-xea	2014-01-29 06:07:14 UTC (rev 23779)
+++ gnucash/trunk/accounts/fr_CA/acctchrt_automobile.gnucash-xea	2014-01-30 16:36:51 UTC (rev 23780)
@@ -17,7 +17,7 @@
   </gnc:account>
   <gnc:account version="2.0.0">
 	  <act:name>Actif</act:name>
-	  <act:id type="guid">b14f810bdb0b57b77acf1a5db700068c</act:id>
+	  <act:id type="new">b14f810bdb0b57b77acf1a5db700068c</act:id>
 	  <act:type>ASSET</act:type>
 	  <act:commodity>
 		  <cmdty:space>ISO4217</cmdty:space>
@@ -25,7 +25,7 @@
 	  </act:commodity>
 	  <act:commodity-scu>100</act:commodity-scu>
 	  <act:description>Actif</act:description>
-	  <act:parent type="guid">1972cce2e2364f95b2b0bc014502661d</act:parent>
+	  <act:parent type="new">1972cce2e2364f95b2b0bc014502661d</act:parent>
 	  <act:slots>
 		  <slot>
 			  <slot:key>placeholder</slot:key>
@@ -35,7 +35,7 @@
   </gnc:account>
   <gnc:account version="2.0.0">
 	  <act:name>Actifs fixes</act:name>
-	  <act:id type="guid">c888710a53770a065aceae44d8abd0dd</act:id>
+	  <act:id type="new">c888710a53770a065aceae44d8abd0dd</act:id>
 	  <act:type>ASSET</act:type>
 	  <act:commodity>
 		  <cmdty:space>ISO4217</cmdty:space>
@@ -49,11 +49,11 @@
 			  <slot:value type="string">true</slot:value>
 		  </slot>
 	  </act:slots>
-	  <act:parent type="guid">b14f810bdb0b57b77acf1a5db700068c</act:parent>
+	  <act:parent type="new">b14f810bdb0b57b77acf1a5db700068c</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
 	  <act:name>Véhicule</act:name>
-	  <act:id type="guid">66c6a566a0abd30a95e10e2a1b68bc81</act:id>
+	  <act:id type="new">66c6a566a0abd30a95e10e2a1b68bc81</act:id>
 	  <act:type>ASSET</act:type>
 	  <act:commodity>
 		  <cmdty:space>ISO4217</cmdty:space>
@@ -61,11 +61,11 @@
 	  </act:commodity>
 	  <act:commodity-scu>100</act:commodity-scu>
 	  <act:description>Véhicule</act:description>
-	  <act:parent type="guid">c888710a53770a065aceae44d8abd0dd</act:parent>
+	  <act:parent type="new">c888710a53770a065aceae44d8abd0dd</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
 	  <act:name>Passif</act:name>
-	  <act:id type="guid">daf9ad37262c7254bbdf0be5ba26e29e</act:id>
+	  <act:id type="new">daf9ad37262c7254bbdf0be5ba26e29e</act:id>
 	  <act:type>LIABILITY</act:type>
 	  <act:commodity>
 		  <cmdty:space>ISO4217</cmdty:space>
@@ -73,7 +73,7 @@
 	  </act:commodity>
 	  <act:commodity-scu>100</act:commodity-scu>
 	  <act:description>Passif</act:description>
-	  <act:parent type="guid">1972cce2e2364f95b2b0bc014502661d</act:parent>
+	  <act:parent type="new">1972cce2e2364f95b2b0bc014502661d</act:parent>
 	  <act:slots>
 		  <slot>
 			  <slot:key>placeholder</slot:key>
@@ -83,7 +83,7 @@
   </gnc:account>
   <gnc:account version="2.0.0">
 	  <act:name>Emprunts</act:name>
-	  <act:id type="guid">03a161c156fdb13c85a1f84400866a29</act:id>
+	  <act:id type="new">03a161c156fdb13c85a1f84400866a29</act:id>
 	  <act:type>LIABILITY</act:type>
 	  <act:commodity>
 		  <cmdty:space>ISO4217</cmdty:space>
@@ -97,11 +97,11 @@
 			  <slot:value type="string">true</slot:value>
 		  </slot>
 	  </act:slots>
-	  <act:parent type="guid">daf9ad37262c7254bbdf0be5ba26e29e</act:parent>
+	  <act:parent type="new">daf9ad37262c7254bbdf0be5ba26e29e</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
 	  <act:name>Auto</act:name>
-	  <act:id type="guid">856bbc47d550fa0a0fb91c4c59364241</act:id>
+	  <act:id type="new">856bbc47d550fa0a0fb91c4c59364241</act:id>
 	  <act:type>LIABILITY</act:type>
 	  <act:commodity>
 		  <cmdty:space>ISO4217</cmdty:space>
@@ -109,11 +109,11 @@
 	  </act:commodity>
 	  <act:commodity-scu>100</act:commodity-scu>
 	  <act:description>Emprunt pour l'auto</act:description>
-	  <act:parent type="guid">03a161c156fdb13c85a1f84400866a29</act:parent>
+	  <act:parent type="new">03a161c156fdb13c85a1f84400866a29</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
 	  <act:name>Dépenses</act:name>
-	  <act:id type="guid">5882be9c31d58cc589c53f94d86f82da</act:id>
+	  <act:id type="new">5882be9c31d58cc589c53f94d86f82da</act:id>
 	  <act:type>EXPENSE</act:type>
 	  <act:commodity>
 		  <cmdty:space>ISO4217</cmdty:space>
@@ -121,7 +121,7 @@
 	  </act:commodity>
 	  <act:commodity-scu>100</act:commodity-scu>
 	  <act:description>Dépenses</act:description>
-	  <act:parent type="guid">1972cce2e2364f95b2b0bc014502661d</act:parent>
+	  <act:parent type="new">1972cce2e2364f95b2b0bc014502661d</act:parent>
 	  <act:slots>
 		  <slot>
 			  <slot:key>placeholder</slot:key>
@@ -131,7 +131,7 @@
   </gnc:account>
   <gnc:account version="2.0.0">
 	  <act:name>Auto</act:name>
-	  <act:id type="guid">18afa7c0de704dc2f64c67e42b2a0d19</act:id>
+	  <act:id type="new">18afa7c0de704dc2f64c67e42b2a0d19</act:id>
 	  <act:type>EXPENSE</act:type>
 	  <act:commodity>
 		  <cmdty:space>ISO4217</cmdty:space>
@@ -145,11 +145,11 @@
 			  <slot:value type="string">true</slot:value>
 		  </slot>
 	  </act:slots>
-	  <act:parent type="guid">5882be9c31d58cc589c53f94d86f82da</act:parent>
+	  <act:parent type="new">5882be9c31d58cc589c53f94d86f82da</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
 	  <act:name>Permis</act:name>
-	  <act:id type="guid">8349ba7c26f61f3aafa01ce404c4bb12</act:id>
+	  <act:id type="new">8349ba7c26f61f3aafa01ce404c4bb12</act:id>
 	  <act:type>EXPENSE</act:type>
 	  <act:commodity>
 		  <cmdty:space>ISO4217</cmdty:space>
@@ -157,11 +157,11 @@
 	  </act:commodity>
 	  <act:commodity-scu>100</act:commodity-scu>
 	  <act:description>Permis</act:description>
-	  <act:parent type="guid">18afa7c0de704dc2f64c67e42b2a0d19</act:parent>
+	  <act:parent type="new">18afa7c0de704dc2f64c67e42b2a0d19</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
 	  <act:name>Carburant</act:name>
-	  <act:id type="guid">248a4b7dbca7ec82908c11ebc43b17af</act:id>
+	  <act:id type="new">248a4b7dbca7ec82908c11ebc43b17af</act:id>
 	  <act:type>EXPENSE</act:type>
 	  <act:commodity>
 		  <cmdty:space>ISO4217</cmdty:space>
@@ -169,11 +169,11 @@
 	  </act:commodity>
 	  <act:commodity-scu>100</act:commodity-scu>
 	  <act:description>Carburant</act:description>
-	  <act:parent type="guid">18afa7c0de704dc2f64c67e42b2a0d19</act:parent>
+	  <act:parent type="new">18afa7c0de704dc2f64c67e42b2a0d19</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
 	  <act:name>Parking</act:name>
-	  <act:id type="guid">0b77318da42e55a0bc1ec7e39665d53e</act:id>
+	  <act:id type="new">0b77318da42e55a0bc1ec7e39665d53e</act:id>
 	  <act:type>EXPENSE</act:type>
 	  <act:commodity>
 		  <cmdty:space>ISO4217</cmdty:space>
@@ -181,11 +181,11 @@
 	  </act:commodity>
 	  <act:commodity-scu>100</act:commodity-scu>
 	  <act:description>Parking</act:description>
-	  <act:parent type="guid">18afa7c0de704dc2f64c67e42b2a0d19</act:parent>
+	  <act:parent type="new">18afa7c0de704dc2f64c67e42b2a0d19</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
 	  <act:name>Entretien</act:name>
-	  <act:id type="guid">fbd078af145d7d402ec06c6393f9ad2c</act:id>
+	  <act:id type="new">fbd078af145d7d402ec06c6393f9ad2c</act:id>
 	  <act:type>EXPENSE</act:type>
 	  <act:commodity>
 		  <cmdty:space>ISO4217</cmdty:space>
@@ -193,11 +193,11 @@
 	  </act:commodity>
 	  <act:commodity-scu>100</act:commodity-scu>
 	  <act:description>Entretien et réparation</act:description>
-	  <act:parent type="guid">18afa7c0de704dc2f64c67e42b2a0d19</act:parent>
+	  <act:parent type="new">18afa7c0de704dc2f64c67e42b2a0d19</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
 	  <act:name>Intérêts</act:name>
-	  <act:id type="guid">6622783b69e9ca8105125c778c7b621f</act:id>
+	  <act:id type="new">6622783b69e9ca8105125c778c7b621f</act:id>
 	  <act:type>EXPENSE</act:type>
 	  <act:commodity>
 		  <cmdty:space>ISO4217</cmdty:space>
@@ -211,11 +211,11 @@
 			  <slot:value type="string">true</slot:value>
 		  </slot>
 	  </act:slots>
-	  <act:parent type="guid">5882be9c31d58cc589c53f94d86f82da</act:parent>
+	  <act:parent type="new">5882be9c31d58cc589c53f94d86f82da</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
 	  <act:name>Auto</act:name>
-	  <act:id type="guid">6a7b42864d57258c6db94249e91d7551</act:id>
+	  <act:id type="new">6a7b42864d57258c6db94249e91d7551</act:id>
 	  <act:type>EXPENSE</act:type>
 	  <act:commodity>
 		  <cmdty:space>ISO4217</cmdty:space>
@@ -223,11 +223,11 @@
 	  </act:commodity>
 	  <act:commodity-scu>100</act:commodity-scu>
 	  <act:description>Intérêts sur emprunt pour auto</act:description>
-	  <act:parent type="guid">6622783b69e9ca8105125c778c7b621f</act:parent>
+	  <act:parent type="new">6622783b69e9ca8105125c778c7b621f</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
 	  <act:name>Assurances</act:name>
-	  <act:id type="guid">93afcfa6113ca99a60ed52fff880904c</act:id>
+	  <act:id type="new">93afcfa6113ca99a60ed52fff880904c</act:id>
 	  <act:type>EXPENSE</act:type>
 	  <act:commodity>
 		  <cmdty:space>ISO4217</cmdty:space>
@@ -241,11 +241,11 @@
 			  <slot:value type="string">true</slot:value>
 		  </slot>
 	  </act:slots>
-	  <act:parent type="guid">5882be9c31d58cc589c53f94d86f82da</act:parent>
+	  <act:parent type="new">5882be9c31d58cc589c53f94d86f82da</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
 	  <act:name>Auto</act:name>
-	  <act:id type="guid">1e1f194ac3f0f5c4eac9bcd203c0eb7e</act:id>
+	  <act:id type="new">1e1f194ac3f0f5c4eac9bcd203c0eb7e</act:id>
 	  <act:type>EXPENSE</act:type>
 	  <act:commodity>
 		  <cmdty:space>ISO4217</cmdty:space>
@@ -253,7 +253,7 @@
 	  </act:commodity>
 	  <act:commodity-scu>100</act:commodity-scu>
 	  <act:description>Assurance automobile</act:description>
-	  <act:parent type="guid">93afcfa6113ca99a60ed52fff880904c</act:parent>
+	  <act:parent type="new">93afcfa6113ca99a60ed52fff880904c</act:parent>
   </gnc:account>
 </gnc-account-example>
 

Modified: gnucash/trunk/accounts/fr_CA/acctchrt_basecommune.gnucash-xea
===================================================================
--- gnucash/trunk/accounts/fr_CA/acctchrt_basecommune.gnucash-xea	2014-01-29 06:07:14 UTC (rev 23779)
+++ gnucash/trunk/accounts/fr_CA/acctchrt_basecommune.gnucash-xea	2014-01-30 16:36:51 UTC (rev 23780)
@@ -17,7 +17,7 @@
 		</gnc:account>
 		<gnc:account version="2.0.0">
 			<act:name>Actif</act:name>
-			<act:id type="guid">b14f810bdb0b57b77acf1a5db700068c</act:id>
+			<act:id type="new">b14f810bdb0b57b77acf1a5db700068c</act:id>
 			<act:type>ASSET</act:type>
 			<act:commodity>
 				<cmdty:space>ISO4217</cmdty:space>
@@ -25,7 +25,7 @@
 			</act:commodity>
 			<act:commodity-scu>100</act:commodity-scu>
 			<act:description>Actif</act:description>
-			<act:parent type="guid">1972cce2e2364f95b2b0bc014502661d</act:parent>
+			<act:parent type="new">1972cce2e2364f95b2b0bc014502661d</act:parent>
 			<act:slots>
 				<slot>
 					<slot:key>placeholder</slot:key>
@@ -35,7 +35,7 @@
 		</gnc:account>
 		<gnc:account version="2.0.0">
 			<act:name>Liquidités</act:name>
-			<act:id type="guid">aa06af77140bb86a516c66e2d80ca64b</act:id>
+			<act:id type="new">aa06af77140bb86a516c66e2d80ca64b</act:id>
 			<act:type>ASSET</act:type>
 			<act:commodity>
 				<cmdty:space>ISO4217</cmdty:space>
@@ -49,11 +49,11 @@
 					<slot:value type="string">true</slot:value>
 				</slot>
 			</act:slots>
-			<act:parent type="guid">b14f810bdb0b57b77acf1a5db700068c</act:parent>
+			<act:parent type="new">b14f810bdb0b57b77acf1a5db700068c</act:parent>
 		</gnc:account>
 		<gnc:account version="2.0.0">
 			<act:name>Chèques</act:name>
-			<act:id type="guid">bef57c492226d9c0fd9ded264f4b2c4c</act:id>
+			<act:id type="new">bef57c492226d9c0fd9ded264f4b2c4c</act:id>
 			<act:type>BANK</act:type>
 			<act:commodity>
 				<cmdty:space>ISO4217</cmdty:space>
@@ -61,11 +61,11 @@
 			</act:commodity>
 			<act:commodity-scu>100</act:commodity-scu>
 			<act:description>Compte chèques</act:description>
-			<act:parent type="guid">aa06af77140bb86a516c66e2d80ca64b</act:parent>
+			<act:parent type="new">aa06af77140bb86a516c66e2d80ca64b</act:parent>
 		</gnc:account>
 		<gnc:account version="2.0.0">
 			<act:name>Épargne</act:name>
-			<act:id type="guid">dc6a0693cb27eb6c2f089eec2c3e9e1f</act:id>
+			<act:id type="new">dc6a0693cb27eb6c2f089eec2c3e9e1f</act:id>
 			<act:type>BANK</act:type>
 			<act:commodity>
 				<cmdty:space>ISO4217</cmdty:space>
@@ -73,11 +73,11 @@
 			</act:commodity>
 			<act:commodity-scu>100</act:commodity-scu>
 			<act:description>Compte d'épargne</act:description>
-			<act:parent type="guid">aa06af77140bb86a516c66e2d80ca64b</act:parent>
+			<act:parent type="new">aa06af77140bb86a516c66e2d80ca64b</act:parent>
 		</gnc:account>
 		<gnc:account version="2.0.0">
 			<act:name>Encaisse</act:name>
-			<act:id type="guid">44dc9bb70cc14da4e97e8641acaad7e7</act:id>
+			<act:id type="new">44dc9bb70cc14da4e97e8641acaad7e7</act:id>
 			<act:type>CASH</act:type>
 			<act:commodity>
 				<cmdty:space>ISO4217</cmdty:space>
@@ -85,11 +85,11 @@
 			</act:commodity>
 			<act:commodity-scu>100</act:commodity-scu>
 			<act:description>Encaisse en poche</act:description>
-			<act:parent type="guid">aa06af77140bb86a516c66e2d80ca64b</act:parent>
+			<act:parent type="new">aa06af77140bb86a516c66e2d80ca64b</act:parent>
 		</gnc:account>
 		<gnc:account version="2.0.0">
 			<act:name>Passif</act:name>
-			<act:id type="guid">daf9ad37262c7254bbdf0be5ba26e29e</act:id>
+			<act:id type="new">daf9ad37262c7254bbdf0be5ba26e29e</act:id>
 			<act:type>LIABILITY</act:type>
 			<act:commodity>
 				<cmdty:space>ISO4217</cmdty:space>
@@ -97,7 +97,7 @@
 			</act:commodity>
 			<act:commodity-scu>100</act:commodity-scu>
 			<act:description>Passif</act:description>
-			<act:parent type="guid">1972cce2e2364f95b2b0bc014502661d</act:parent>
+			<act:parent type="new">1972cce2e2364f95b2b0bc014502661d</act:parent>
 			<act:slots>
 				<slot>
 					<slot:key>placeholder</slot:key>
@@ -107,7 +107,7 @@
 		</gnc:account>
 		<gnc:account version="2.0.0">
 			<act:name>Carte de crédit</act:name>
-			<act:id type="guid">fa58416fa091b6bceb4da8f820209551</act:id>
+			<act:id type="new">fa58416fa091b6bceb4da8f820209551</act:id>
 			<act:type>LIABILITY</act:type>
 			<act:commodity>
 				<cmdty:space>ISO4217</cmdty:space>
@@ -115,11 +115,11 @@
 			</act:commodity>
 			<act:commodity-scu>100</act:commodity-scu>
 			<act:description>Carte de crédit</act:description>
-			<act:parent type="guid">daf9ad37262c7254bbdf0be5ba26e29e</act:parent>
+			<act:parent type="new">daf9ad37262c7254bbdf0be5ba26e29e</act:parent>
 		</gnc:account>
 		<gnc:account version="2.0.0">
 			<act:name>Marge de crédit</act:name>
-			<act:id type="guid">f7c738526594bab70cbafaaa8b92319c</act:id>
+			<act:id type="new">f7c738526594bab70cbafaaa8b92319c</act:id>
 			<act:type>LIABILITY</act:type>
 			<act:commodity>
 				<cmdty:space>ISO4217</cmdty:space>
@@ -127,11 +127,11 @@
 			</act:commodity>
 			<act:commodity-scu>100</act:commodity-scu>
 			<act:description>Marge de crédit personnelle</act:description>
-			<act:parent type="guid">daf9ad37262c7254bbdf0be5ba26e29e</act:parent>
+			<act:parent type="new">daf9ad37262c7254bbdf0be5ba26e29e</act:parent>
 		</gnc:account>
 		<gnc:account version="2.0.0">
 			<act:name>Revenus</act:name>
-			<act:id type="guid">e5e6414e2da9abb0d11a675a1244e380</act:id>
+			<act:id type="new">e5e6414e2da9abb0d11a675a1244e380</act:id>
 			<act:type>INCOME</act:type>
 			<act:commodity>
 				<cmdty:space>ISO4217</cmdty:space>
@@ -139,7 +139,7 @@
 			</act:commodity>
 			<act:commodity-scu>100</act:commodity-scu>
 			<act:description>Revenus</act:description>
-			<act:parent type="guid">1972cce2e2364f95b2b0bc014502661d</act:parent>
+			<act:parent type="new">1972cce2e2364f95b2b0bc014502661d</act:parent>
 			<act:slots>
 				<slot>
 					<slot:key>placeholder</slot:key>
@@ -149,7 +149,7 @@
 		</gnc:account>
 		<gnc:account version="2.0.0">
 			<act:name>Cadeaux reçus</act:name>
-			<act:id type="guid">e9c9efe604ab92229d5749026d2644b1</act:id>
+			<act:id type="new">e9c9efe604ab92229d5749026d2644b1</act:id>
 			<act:type>INCOME</act:type>
 			<act:commodity>
 				<cmdty:space>ISO4217</cmdty:space>
@@ -157,11 +157,11 @@
 			</act:commodity>
 			<act:commodity-scu>100</act:commodity-scu>
 			<act:description>Cadeaux reçus</act:description>
-			<act:parent type="guid">e5e6414e2da9abb0d11a675a1244e380</act:parent>
+			<act:parent type="new">e5e6414e2da9abb0d11a675a1244e380</act:parent>
 		</gnc:account>
 		<gnc:account version="2.0.0">
 			<act:name>Intérêts</act:name>
-			<act:id type="guid">59057b71a3fd0057b2e5c2d23277ad96</act:id>
+			<act:id type="new">59057b71a3fd0057b2e5c2d23277ad96</act:id>
 			<act:type>INCOME</act:type>
 			<act:commodity>
 				<cmdty:space>ISO4217</cmdty:space>
@@ -175,11 +175,11 @@
 					<slot:value type="string">true</slot:value>
 				</slot>
 			</act:slots>
-			<act:parent type="guid">e5e6414e2da9abb0d11a675a1244e380</act:parent>
+			<act:parent type="new">e5e6414e2da9abb0d11a675a1244e380</act:parent>
 		</gnc:account>
 		<gnc:account version="2.0.0">
 			<act:name>Chèques</act:name>
-			<act:id type="guid">fca6e89627ef4e3d83b1d542cfadde58</act:id>
+			<act:id type="new">fca6e89627ef4e3d83b1d542cfadde58</act:id>
 			<act:type>INCOME</act:type>
 			<act:commodity>
 				<cmdty:space>ISO4217</cmdty:space>
@@ -187,11 +187,11 @@
 			</act:commodity>
 			<act:commodity-scu>100</act:commodity-scu>
 			<act:description>Intérêts sur compte chèques</act:description>
-			<act:parent type="guid">59057b71a3fd0057b2e5c2d23277ad96</act:parent>
+			<act:parent type="new">59057b71a3fd0057b2e5c2d23277ad96</act:parent>
 		</gnc:account>
 		<gnc:account version="2.0.0">
 			<act:name>Épargne</act:name>
-			<act:id type="guid">caec72233d38c256cef9309a79d42b33</act:id>
+			<act:id type="new">caec72233d38c256cef9309a79d42b33</act:id>
 			<act:type>INCOME</act:type>
 			<act:commodity>
 				<cmdty:space>ISO4217</cmdty:space>
@@ -199,11 +199,11 @@
 			</act:commodity>
 			<act:commodity-scu>100</act:commodity-scu>
 			<act:description>Intérêts sur compte épargne</act:description>
-			<act:parent type="guid">59057b71a3fd0057b2e5c2d23277ad96</act:parent>
+			<act:parent type="new">59057b71a3fd0057b2e5c2d23277ad96</act:parent>
 		</gnc:account>
 		<gnc:account version="2.0.0">
 			<act:name>Autres</act:name>
-			<act:id type="guid">6e46f2486bb343c3fd5bdea7947f4845</act:id>
+			<act:id type="new">6e46f2486bb343c3fd5bdea7947f4845</act:id>
 			<act:type>INCOME</act:type>
 			<act:commodity>
 				<cmdty:space>ISO4217</cmdty:space>
@@ -211,11 +211,11 @@
 			</act:commodity>
 			<act:commodity-scu>100</act:commodity-scu>
 			<act:description>Revenus autres</act:description>
-			<act:parent type="guid">e5e6414e2da9abb0d11a675a1244e380</act:parent>
+			<act:parent type="new">e5e6414e2da9abb0d11a675a1244e380</act:parent>
 		</gnc:account>
 		<gnc:account version="2.0.0">
 			<act:name>Dépenses</act:name>
-			<act:id type="guid">5882be9c31d58cc589c53f94d86f82da</act:id>
+			<act:id type="new">5882be9c31d58cc589c53f94d86f82da</act:id>
 			<act:type>EXPENSE</act:type>
 			<act:commodity>
 				<cmdty:space>ISO4217</cmdty:space>
@@ -223,7 +223,7 @@
 			</act:commodity>
 			<act:commodity-scu>100</act:commodity-scu>
 			<act:description>Dépenses</act:description>
-			<act:parent type="guid">1972cce2e2364f95b2b0bc014502661d</act:parent>
+			<act:parent type="new">1972cce2e2364f95b2b0bc014502661d</act:parent>
 			<act:slots>
 				<slot>
 					<slot:key>placeholder</slot:key>
@@ -233,7 +233,7 @@
 		</gnc:account>
 		<gnc:account version="2.0.0">
 			<act:name>Ajustements</act:name>
-			<act:id type="guid">a606921e79b77cb8277309e8dcf3694a</act:id>
+			<act:id type="new">a606921e79b77cb8277309e8dcf3694a</act:id>
 			<act:type>EXPENSE</act:type>
 			<act:commodity>
 				<cmdty:space>ISO4217</cmdty:space>
@@ -241,11 +241,11 @@
 			</act:commodity>
 			<act:commodity-scu>100</act:commodity-scu>
 			<act:description>Ajustement/redressement du solde</act:description>
-			<act:parent type="guid">5882be9c31d58cc589c53f94d86f82da</act:parent>
+			<act:parent type="new">5882be9c31d58cc589c53f94d86f82da</act:parent>
 		</gnc:account>
 		<gnc:account version="2.0.0">
 			<act:name>Frais bancaires</act:name>
-			<act:id type="guid">b7dbe80f710d59727aa4e88049fb899f</act:id>
+			<act:id type="new">b7dbe80f710d59727aa4e88049fb899f</act:id>
 			<act:type>EXPENSE</act:type>
 			<act:commodity>
 				<cmdty:space>ISO4217</cmdty:space>
@@ -253,11 +253,11 @@
 			</act:commodity>
 			<act:commodity-scu>100</act:commodity-scu>
 			<act:description>Frais bancaires</act:description>
-			<act:parent type="guid">5882be9c31d58cc589c53f94d86f82da</act:parent>
+			<act:parent type="new">5882be9c31d58cc589c53f94d86f82da</act:parent>
 		</gnc:account>
 		<gnc:account version="2.0.0">
 			<act:name>Livres</act:name>
-			<act:id type="guid">310e217ac77ea70aefdd6e515833356e</act:id>
+			<act:id type="new">310e217ac77ea70aefdd6e515833356e</act:id>
 			<act:type>EXPENSE</act:type>
 			<act:commodity>
 				<cmdty:space>ISO4217</cmdty:space>
@@ -265,11 +265,11 @@
 			</act:commodity>
 			<act:commodity-scu>100</act:commodity-scu>
 			<act:description>Livres</act:description>
-			<act:parent type="guid">5882be9c31d58cc589c53f94d86f82da</act:parent>
+			<act:parent type="new">5882be9c31d58cc589c53f94d86f82da</act:parent>
 		</gnc:account>
 		<gnc:account version="2.0.0">
 			<act:name>Dons</act:name>
-			<act:id type="guid">85b8060da83204c62f2f09cf926353ce</act:id>
+			<act:id type="new">85b8060da83204c62f2f09cf926353ce</act:id>
 			<act:type>EXPENSE</act:type>
 			<act:commodity>
 				<cmdty:space>ISO4217</cmdty:space>
@@ -277,11 +277,11 @@
 			</act:commodity>
 			<act:commodity-scu>100</act:commodity-scu>
 			<act:description>Dons de bienfaisance</act:description>
-			<act:parent type="guid">5882be9c31d58cc589c53f94d86f82da</act:parent>
+			<act:parent type="new">5882be9c31d58cc589c53f94d86f82da</act:parent>
 		</gnc:account>
 		<gnc:account version="2.0.0">
 			<act:name>Vêtements</act:name>
-			<act:id type="guid">e2570844ac22bd5367cdc5e5e76236a6</act:id>
+			<act:id type="new">e2570844ac22bd5367cdc5e5e76236a6</act:id>
 			<act:type>EXPENSE</act:type>
 			<act:commodity>
 				<cmdty:space>ISO4217</cmdty:space>
@@ -289,11 +289,11 @@
 			</act:commodity>
 			<act:commodity-scu>100</act:commodity-scu>
 			<act:description>Vêtements</act:description>
-			<act:parent type="guid">5882be9c31d58cc589c53f94d86f82da</act:parent>
+			<act:parent type="new">5882be9c31d58cc589c53f94d86f82da</act:parent>
 		</gnc:account>
 		<gnc:account version="2.0.0">
 			<act:name>Informatique</act:name>
-			<act:id type="guid">05249357ffd1ce89f36c21821827e42c</act:id>
+			<act:id type="new">05249357ffd1ce89f36c21821827e42c</act:id>
 			<act:type>EXPENSE</act:type>
 			<act:commodity>
 				<cmdty:space>ISO4217</cmdty:space>
@@ -301,11 +301,11 @@
 			</act:commodity>
 			<act:commodity-scu>100</act:commodity-scu>
 			<act:description>Frais d'informatique</act:description>
-			<act:parent type="guid">5882be9c31d58cc589c53f94d86f82da</act:parent>
+			<act:parent type="new">5882be9c31d58cc589c53f94d86f82da</act:parent>
 		</gnc:account>
 		<gnc:account version="2.0.0">
 			<act:name>Restaurant</act:name>
-			<act:id type="guid">326a6fa02b2f077bcbb26d843f818558</act:id>
+			<act:id type="new">326a6fa02b2f077bcbb26d843f818558</act:id>
 			<act:type>EXPENSE</act:type>
 			<act:commodity>
 				<cmdty:space>ISO4217</cmdty:space>
@@ -313,11 +313,11 @@
 			</act:commodity>
 			<act:commodity-scu>100</act:commodity-scu>
 			<act:description>Repas pris au restaurant </act:description>
-			<act:parent type="guid">5882be9c31d58cc589c53f94d86f82da</act:parent>
+			<act:parent type="new">5882be9c31d58cc589c53f94d86f82da</act:parent>
 		</gnc:account>
 		<gnc:account version="2.0.0">
 			<act:name>Formation</act:name>
-			<act:id type="guid">1b587c74f633a1c2353998c4d9bf8bf3</act:id>
+			<act:id type="new">1b587c74f633a1c2353998c4d9bf8bf3</act:id>
 			<act:type>EXPENSE</act:type>
 			<act:commodity>
 				<cmdty:space>ISO4217</cmdty:space>
@@ -325,11 +325,11 @@
 			</act:commodity>
 			<act:commodity-scu>100</act:commodity-scu>
 			<act:description>Formation</act:description>
-			<act:parent type="guid">5882be9c31d58cc589c53f94d86f82da</act:parent>
+			<act:parent type="new">5882be9c31d58cc589c53f94d86f82da</act:parent>
 		</gnc:account>
 		<gnc:account version="2.0.0">
 			<act:name>Divertissements</act:name>
-			<act:id type="guid">7e7dcb165f73edd84c074135b5618a9f</act:id>
+			<act:id type="new">7e7dcb165f73edd84c074135b5618a9f</act:id>
 			<act:type>EXPENSE</act:type>
 			<act:commodity>
 				<cmdty:space>ISO4217</cmdty:space>
@@ -343,11 +343,11 @@
 					<slot:value type="string">true</slot:value>
 				</slot>
 			</act:slots>
-			<act:parent type="guid">5882be9c31d58cc589c53f94d86f82da</act:parent>
+			<act:parent type="new">5882be9c31d58cc589c53f94d86f82da</act:parent>
 		</gnc:account>
 		<gnc:account version="2.0.0">
 			<act:name>Musique/Films</act:name>
-			<act:id type="guid">894ab77da94a4a71050b8ec4a44ee54d</act:id>
+			<act:id type="new">894ab77da94a4a71050b8ec4a44ee54d</act:id>
 			<act:type>EXPENSE</act:type>
 			<act:commodity>
 				<cmdty:space>ISO4217</cmdty:space>
@@ -355,11 +355,11 @@
 			</act:commodity>
 			<act:commodity-scu>100</act:commodity-scu>
 			<act:description>Musique/Films</act:description>
-			<act:parent type="guid">7e7dcb165f73edd84c074135b5618a9f</act:parent>
+			<act:parent type="new">7e7dcb165f73edd84c074135b5618a9f</act:parent>
 		</gnc:account>
 		<gnc:account version="2.0.0">
 			<act:name>Loisirs</act:name>
-			<act:id type="guid">61547e69029faaf19207997f7932f275</act:id>
+			<act:id type="new">61547e69029faaf19207997f7932f275</act:id>
 			<act:type>EXPENSE</act:type>
 			<act:commodity>
 				<cmdty:space>ISO4217</cmdty:space>
@@ -367,11 +367,11 @@
 			</act:commodity>
 			<act:commodity-scu>100</act:commodity-scu>
 			<act:description>Loisirs</act:description>
-			<act:parent type="guid">7e7dcb165f73edd84c074135b5618a9f</act:parent>
+			<act:parent type="new">7e7dcb165f73edd84c074135b5618a9f</act:parent>
 		</gnc:account>
 		<gnc:account version="2.0.0">
 			<act:name>Voyages</act:name>
-			<act:id type="guid">e6b51fa168ad4bdb7483381e62e33b23</act:id>
+			<act:id type="new">e6b51fa168ad4bdb7483381e62e33b23</act:id>
 			<act:type>EXPENSE</act:type>
 			<act:commodity>
 				<cmdty:space>ISO4217</cmdty:space>
@@ -379,11 +379,11 @@
 			</act:commodity>
 			<act:commodity-scu>100</act:commodity-scu>
 			<act:description>Voyages</act:description>
-			<act:parent type="guid">7e7dcb165f73edd84c074135b5618a9f</act:parent>
+			<act:parent type="new">7e7dcb165f73edd84c074135b5618a9f</act:parent>
 		</gnc:account>
 		<gnc:account version="2.0.0">
 			<act:name>Passe-temps</act:name>
-			<act:id type="guid">d134af1cce0579e8082a7cbd6e439e67</act:id>
+			<act:id type="new">d134af1cce0579e8082a7cbd6e439e67</act:id>
 			<act:type>EXPENSE</act:type>
 			<act:commodity>
 				<cmdty:space>ISO4217</cmdty:space>
@@ -391,11 +391,11 @@
 			</act:commodity>
 			<act:commodity-scu>100</act:commodity-scu>
 			<act:description>Passe-temps</act:description>
-			<act:parent type="guid">7e7dcb165f73edd84c074135b5618a9f</act:parent>
+			<act:parent type="new">7e7dcb165f73edd84c074135b5618a9f</act:parent>
 		</gnc:account>
 		<gnc:account version="2.0.0">
 			<act:name>Cadeaux</act:name>
-			<act:id type="guid">227f56c178b4afc1a728bae3c327ec85</act:id>
+			<act:id type="new">227f56c178b4afc1a728bae3c327ec85</act:id>
 			<act:type>EXPENSE</act:type>
 			<act:commodity>
 				<cmdty:space>ISO4217</cmdty:space>
@@ -403,11 +403,11 @@
 			</act:commodity>
 			<act:commodity-scu>100</act:commodity-scu>
 			<act:description>Cadeaux à des tiers</act:description>
-			<act:parent type="guid">5882be9c31d58cc589c53f94d86f82da</act:parent>
+			<act:parent type="new">5882be9c31d58cc589c53f94d86f82da</act:parent>
 		</gnc:account>
 		<gnc:account version="2.0.0">
 			<act:name>Alimentation</act:name>
-			<act:id type="guid">3c06da71421935b544e6d13ef37d06db</act:id>
+			<act:id type="new">3c06da71421935b544e6d13ef37d06db</act:id>
 			<act:type>EXPENSE</act:type>
 			<act:commodity>
 				<cmdty:space>ISO4217</cmdty:space>
@@ -415,11 +415,11 @@
 			</act:commodity>
 			<act:commodity-scu>100</act:commodity-scu>
 			<act:description>Alimentation</act:description>
-			<act:parent type="guid">5882be9c31d58cc589c53f94d86f82da</act:parent>
+			<act:parent type="new">5882be9c31d58cc589c53f94d86f82da</act:parent>
 		</gnc:account>
 		<gnc:account version="2.0.0">
 			<act:name>Assurances</act:name>
-			<act:id type="guid">93afcfa6113ca99a60ed52fff880904c</act:id>
+			<act:id type="new">93afcfa6113ca99a60ed52fff880904c</act:id>
 			<act:type>EXPENSE</act:type>
 			<act:commodity>
 				<cmdty:space>ISO4217</cmdty:space>
@@ -433,11 +433,11 @@
 					<slot:value type="string">true</slot:value>
 				</slot>
 			</act:slots>
-			<act:parent type="guid">5882be9c31d58cc589c53f94d86f82da</act:parent>
+			<act:parent type="new">5882be9c31d58cc589c53f94d86f82da</act:parent>
 		</gnc:account>
 		<gnc:account version="2.0.0">
 			<act:name>Santé</act:name>
-			<act:id type="guid">98988a2a951450a9542bd3b348900144</act:id>
+			<act:id type="new">98988a2a951450a9542bd3b348900144</act:id>
 			<act:type>EXPENSE</act:type>
 			<act:commodity>
 				<cmdty:space>ISO4217</cmdty:space>
@@ -445,11 +445,11 @@
 			</act:commodity>
 			<act:commodity-scu>100</act:commodity-scu>
 			<act:description>Assurance santé</act:description>
-			<act:parent type="guid">93afcfa6113ca99a60ed52fff880904c</act:parent>
+			<act:parent type="new">93afcfa6113ca99a60ed52fff880904c</act:parent>
 		</gnc:account>
 		<gnc:account version="2.0.0">
 			<act:name>Vie</act:name>
-			<act:id type="guid">9886b7e22cd2170174d2f45bf878af5e</act:id>
+			<act:id type="new">9886b7e22cd2170174d2f45bf878af5e</act:id>
 			<act:type>EXPENSE</act:type>
 			<act:commodity>
 				<cmdty:space>ISO4217</cmdty:space>
@@ -457,11 +457,11 @@
 			</act:commodity>
 			<act:commodity-scu>100</act:commodity-scu>
 			<act:description>Assurance vie</act:description>
-			<act:parent type="guid">93afcfa6113ca99a60ed52fff880904c</act:parent>
+			<act:parent type="new">93afcfa6113ca99a60ed52fff880904c</act:parent>
 		</gnc:account>
 		<gnc:account version="2.0.0">
 			<act:name>Buanderie</act:name>
-			<act:id type="guid">5687f94e4ccf24d07f8c7b226506b03c</act:id>
+			<act:id type="new">5687f94e4ccf24d07f8c7b226506b03c</act:id>
 			<act:type>EXPENSE</act:type>
 			<act:commodity>
 				<cmdty:space>ISO4217</cmdty:space>
@@ -469,11 +469,11 @@
 			</act:commodity>
 			<act:commodity-scu>100</act:commodity-scu>
 			<act:description>Buanderie</act:description>
-			<act:parent type="guid">5882be9c31d58cc589c53f94d86f82da</act:parent>
+			<act:parent type="new">5882be9c31d58cc589c53f94d86f82da</act:parent>
 		</gnc:account>
 		<gnc:account version="2.0.0">
 			<act:name>Frais médicaux</act:name>
-			<act:id type="guid">5ac68aed344d6ec06db888486ac3e116</act:id>
+			<act:id type="new">5ac68aed344d6ec06db888486ac3e116</act:id>
 			<act:type>EXPENSE</act:type>
 			<act:commodity>
 				<cmdty:space>ISO4217</cmdty:space>
@@ -481,11 +481,11 @@
 			</act:commodity>
 			<act:commodity-scu>100</act:commodity-scu>
 			<act:description>Frais médicaux</act:description>
-			<act:parent type="guid">5882be9c31d58cc589c53f94d86f82da</act:parent>
+			<act:parent type="new">5882be9c31d58cc589c53f94d86f82da</act:parent>
 		</gnc:account>
 		<gnc:account version="2.0.0">
 			<act:name>Divers</act:name>
-			<act:id type="guid">deff6f8a54da8d9dfdedf3072a86b5a0</act:id>
+			<act:id type="new">deff6f8a54da8d9dfdedf3072a86b5a0</act:id>
 			<act:type>EXPENSE</act:type>
 			<act:commodity>
 				<cmdty:space>ISO4217</cmdty:space>
@@ -493,11 +493,11 @@
 			</act:commodity>
 			<act:commodity-scu>100</act:commodity-scu>
 			<act:description>Frais divers</act:description>
-			<act:parent type="guid">5882be9c31d58cc589c53f94d86f82da</act:parent>
+			<act:parent type="new">5882be9c31d58cc589c53f94d86f82da</act:parent>
 		</gnc:account>
 		<gnc:account version="2.0.0">
 			<act:name>Transports publics</act:name>
-			<act:id type="guid">bafe25692bedb8b31a0c24aa2d2b50a7</act:id>
+			<act:id type="new">bafe25692bedb8b31a0c24aa2d2b50a7</act:id>
 			<act:type>EXPENSE</act:type>
 			<act:commodity>
 				<cmdty:space>ISO4217</cmdty:space>
@@ -505,11 +505,11 @@
 			</act:commodity>
 			<act:commodity-scu>100</act:commodity-scu>
 			<act:description>Transports publics</act:description>
-			<act:parent type="guid">5882be9c31d58cc589c53f94d86f82da</act:parent>
+			<act:parent type="new">5882be9c31d58cc589c53f94d86f82da</act:parent>
 		</gnc:account>
 		<gnc:account version="2.0.0">
 			<act:name>Abonnements</act:name>
-			<act:id type="guid">772c52100558dca09949baec5a6c6c8a</act:id>
+			<act:id type="new">772c52100558dca09949baec5a6c6c8a</act:id>
 			<act:type>EXPENSE</act:type>
 			<act:commodity>
 				<cmdty:space>ISO4217</cmdty:space>
@@ -517,11 +517,11 @@
 			</act:commodity>
 			<act:commodity-scu>100</act:commodity-scu>
 			<act:description>Abonnements</act:description>
-			<act:parent type="guid">5882be9c31d58cc589c53f94d86f82da</act:parent>
+			<act:parent type="new">5882be9c31d58cc589c53f94d86f82da</act:parent>
 		</gnc:account>
 		<gnc:account version="2.0.0">
 			<act:name>Fournitures</act:name>
-			<act:id type="guid">a9c03f2d6405fd11cc3837a16ced97e8</act:id>
+			<act:id type="new">a9c03f2d6405fd11cc3837a16ced97e8</act:id>
 			<act:type>EXPENSE</act:type>
 			<act:commodity>
 				<cmdty:space>ISO4217</cmdty:space>
@@ -529,11 +529,11 @@
 			</act:commodity>
 			<act:commodity-scu>100</act:commodity-scu>
 			<act:description>Fournitures et produits ménagers</act:description>
-			<act:parent type="guid">5882be9c31d58cc589c53f94d86f82da</act:parent>
+			<act:parent type="new">5882be9c31d58cc589c53f94d86f82da</act:parent>
 		</gnc:account>
 		<gnc:account version="2.0.0">
 			<act:name>Services</act:name>
-			<act:id type="guid">5026621c034d767f9f1e808d236bb410</act:id>
+			<act:id type="new">5026621c034d767f9f1e808d236bb410</act:id>
 			<act:type>EXPENSE</act:type>
 			<act:commodity>
 				<cmdty:space>ISO4217</cmdty:space>
@@ -547,11 +547,11 @@
 					<slot:value type="string">true</slot:value>
 				</slot>
 			</act:slots>
-			<act:parent type="guid">5882be9c31d58cc589c53f94d86f82da</act:parent>
+			<act:parent type="new">5882be9c31d58cc589c53f94d86f82da</act:parent>
 		</gnc:account>
 		<gnc:account version="2.0.0">
 			<act:name>Électricité</act:name>
-			<act:id type="guid">a59c86576b6368365337aa4e0c688c8b</act:id>
+			<act:id type="new">a59c86576b6368365337aa4e0c688c8b</act:id>
 			<act:type>EXPENSE</act:type>
 			<act:commodity>
 				<cmdty:space>ISO4217</cmdty:space>
@@ -559,11 +559,11 @@
 			</act:commodity>
 			<act:commodity-scu>100</act:commodity-scu>
 			<act:description>Électricité</act:description>
-			<act:parent type="guid">5026621c034d767f9f1e808d236bb410</act:parent>
+			<act:parent type="new">5026621c034d767f9f1e808d236bb410</act:parent>
 		</gnc:account>
 		<gnc:account version="2.0.0">
 			<act:name>Ordures</act:name>
-			<act:id type="guid">a275fefa4a245c3ec3e380a15862508c</act:id>
+			<act:id type="new">a275fefa4a245c3ec3e380a15862508c</act:id>
 			<act:type>EXPENSE</act:type>
 			<act:commodity>
 				<cmdty:space>ISO4217</cmdty:space>
@@ -571,11 +571,11 @@
 			</act:commodity>
 			<act:commodity-scu>100</act:commodity-scu>
 			<act:description>Collecte d'ordures</act:description>
-			<act:parent type="guid">5026621c034d767f9f1e808d236bb410</act:parent>
+			<act:parent type="new">5026621c034d767f9f1e808d236bb410</act:parent>
 		</gnc:account>
 		<gnc:account version="2.0.0">
 			<act:name>Gaz</act:name>
-			<act:id type="guid">fc1d8057ae24c36de7a193e253e9ba98</act:id>
+			<act:id type="new">fc1d8057ae24c36de7a193e253e9ba98</act:id>
 			<act:type>EXPENSE</act:type>
 			<act:commodity>
 				<cmdty:space>ISO4217</cmdty:space>
@@ -583,11 +583,11 @@
 			</act:commodity>
 			<act:commodity-scu>100</act:commodity-scu>
 			<act:description>Gaz/Mazout</act:description>
-			<act:parent type="guid">5026621c034d767f9f1e808d236bb410</act:parent>
+			<act:parent type="new">5026621c034d767f9f1e808d236bb410</act:parent>
 		</gnc:account>
 		<gnc:account version="2.0.0">
 			<act:name>Eau</act:name>
-			<act:id type="guid">606bdd89bcb6ea3533f6fbf9873688e8</act:id>
+			<act:id type="new">606bdd89bcb6ea3533f6fbf9873688e8</act:id>
 			<act:type>EXPENSE</act:type>
 			<act:commodity>
 				<cmdty:space>ISO4217</cmdty:space>
@@ -595,11 +595,11 @@
 			</act:commodity>
 			<act:commodity-scu>100</act:commodity-scu>
 			<act:description>Eau</act:description>
-			<act:parent type="guid">5026621c034d767f9f1e808d236bb410</act:parent>
+			<act:parent type="new">5026621c034d767f9f1e808d236bb410</act:parent>
 		</gnc:account>
 		<gnc:account version="2.0.0">
 			<act:name>Câble</act:name>
-			<act:id type="guid">385e0cac5c2026f91fee7795a2137e0b</act:id>
+			<act:id type="new">385e0cac5c2026f91fee7795a2137e0b</act:id>
 			<act:type>EXPENSE</act:type>
 			<act:commodity>
 				<cmdty:space>ISO4217</cmdty:space>
@@ -607,11 +607,11 @@
 			</act:commodity>
 			<act:commodity-scu>100</act:commodity-scu>
 			<act:description>Câble</act:description>
-			<act:parent type="guid">5026621c034d767f9f1e808d236bb410</act:parent>
+			<act:parent type="new">5026621c034d767f9f1e808d236bb410</act:parent>
 		</gnc:account>
 		<gnc:account version="2.0.0">
 			<act:name>Internet</act:name>
-			<act:id type="guid">4e2fbbdad8da11055424e43f9c5247e8</act:id>
+			<act:id type="new">4e2fbbdad8da11055424e43f9c5247e8</act:id>
 			<act:type>EXPENSE</act:type>
 			<act:commodity>
 				<cmdty:space>ISO4217</cmdty:space>
@@ -619,11 +619,11 @@
 			</act:commodity>
 			<act:commodity-scu>100</act:commodity-scu>
 			<act:description>Fournisseur d'accès Internet</act:description>
-			<act:parent type="guid">5026621c034d767f9f1e808d236bb410</act:parent>
+			<act:parent type="new">5026621c034d767f9f1e808d236bb410</act:parent>
 		</gnc:account>
 		<gnc:account version="2.0.0">
 			<act:name>Téléphone</act:name>
-			<act:id type="guid">052d7537a68b5d76a045196248ae96a4</act:id>
+			<act:id type="new">052d7537a68b5d76a045196248ae96a4</act:id>
 			<act:type>EXPENSE</act:type>
 			<act:commodity>
 				<cmdty:space>ISO4217</cmdty:space>
@@ -631,11 +631,11 @@
 			</act:commodity>
 			<act:commodity-scu>100</act:commodity-scu>
 			<act:description>Téléphone</act:description>
-			<act:parent type="guid">5026621c034d767f9f1e808d236bb410</act:parent>
+			<act:parent type="new">5026621c034d767f9f1e808d236bb410</act:parent>
 		</gnc:account>
 		<gnc:account version="2.0.0">
 			<act:name>Cellulaire</act:name>
-			<act:id type="guid">4b6d8a932311409f4dc765ec33dc77a9</act:id>
+			<act:id type="new">4b6d8a932311409f4dc765ec33dc77a9</act:id>
 			<act:type>EXPENSE</act:type>
 			<act:commodity>
 				<cmdty:space>ISO4217</cmdty:space>
@@ -643,11 +643,11 @@
 			</act:commodity>
 			<act:commodity-scu>100</act:commodity-scu>
 			<act:description>Téléphone cellulaire</act:description>
-			<act:parent type="guid">5026621c034d767f9f1e808d236bb410</act:parent>
+			<act:parent type="new">5026621c034d767f9f1e808d236bb410</act:parent>
 		</gnc:account>
 		<gnc:account version="2.0.0">
 			<act:name>Cotisations</act:name>
-			<act:id type="guid">83e9bf8770867231e66e89d582e61614</act:id>
+			<act:id type="new">83e9bf8770867231e66e89d582e61614</act:id>
 			<act:type>EXPENSE</act:type>
 			<act:commodity>
 				<cmdty:space>ISO4217</cmdty:space>
@@ -655,11 +655,11 @@
 			</act:commodity>
 			<act:commodity-scu>100</act:commodity-scu>
 			<act:description>Cotisations professionnelles et syndicales</act:description>
-			<act:parent type="guid">5882be9c31d58cc589c53f94d86f82da</act:parent>
+			<act:parent type="new">5882be9c31d58cc589c53f94d86f82da</act:parent>
 		</gnc:account>
 		<gnc:account version="2.0.0">
 			<act:name>Intérêts</act:name>
-			<act:id type="guid">6622783b69e9ca8105125c778c7b621f</act:id>
+			<act:id type="new">6622783b69e9ca8105125c778c7b621f</act:id>
 			<act:type>EXPENSE</act:type>
 			<act:commodity>
 				<cmdty:space>ISO4217</cmdty:space>
@@ -673,11 +673,11 @@
 					<slot:value type="string">true</slot:value>
 				</slot>
 			</act:slots>
-			<act:parent type="guid">5882be9c31d58cc589c53f94d86f82da</act:parent>
+			<act:parent type="new">5882be9c31d58cc589c53f94d86f82da</act:parent>
 		</gnc:account>
 		<gnc:account version="2.0.0">
 			<act:name>Carte de crédit</act:name>
-			<act:id type="guid">4db6f0abce3c3d8bf4ac40f4c16bfcf3</act:id>
+			<act:id type="new">4db6f0abce3c3d8bf4ac40f4c16bfcf3</act:id>
 			<act:type>EXPENSE</act:type>
 			<act:commodity>
 				<cmdty:space>ISO4217</cmdty:space>
@@ -685,11 +685,11 @@
 			</act:commodity>
 			<act:commodity-scu>100</act:commodity-scu>
 			<act:description>Intérêts sur carte de crédit</act:description>
-			<act:parent type="guid">6622783b69e9ca8105125c778c7b621f</act:parent>
+			<act:parent type="new">6622783b69e9ca8105125c778c7b621f</act:parent>
 		</gnc:account>
 		<gnc:account version="2.0.0">
 			<act:name>Marge de crédit</act:name>
-			<act:id type="guid">486b6db4709f11199c826c43132e04da</act:id>
+			<act:id type="new">486b6db4709f11199c826c43132e04da</act:id>
 			<act:type>EXPENSE</act:type>
 			<act:commodity>
 				<cmdty:space>ISO4217</cmdty:space>
@@ -697,11 +697,11 @@
 			</act:commodity>
 			<act:commodity-scu>100</act:commodity-scu>
 			<act:description>Intérêts sur marge de crédit personnelle</act:description>
-			<act:parent type="guid">6622783b69e9ca8105125c778c7b621f</act:parent>
+			<act:parent type="new">6622783b69e9ca8105125c778c7b621f</act:parent>
 		</gnc:account>
 		<gnc:account version="2.0.0">
 			<act:name>Garderie</act:name>
-			<act:id type="guid">31c9cce0195ce43fd8a4b8fe305cb292</act:id>
+			<act:id type="new">31c9cce0195ce43fd8a4b8fe305cb292</act:id>
 			<act:type>EXPENSE</act:type>
 			<act:commodity>
 				<cmdty:space>ISO4217</cmdty:space>
@@ -709,11 +709,11 @@
 			</act:commodity>
 			<act:commodity-scu>100</act:commodity-scu>
 			<act:description>Garderie</act:description>
-			<act:parent type="guid">5882be9c31d58cc589c53f94d86f82da</act:parent>
+			<act:parent type="new">5882be9c31d58cc589c53f94d86f82da</act:parent>
 		</gnc:account>
 		<gnc:account version="2.0.0">
 			<act:name>Capitaux propres</act:name>
-			<act:id type="guid">7715b898a1079feb67f582f438c62177</act:id>
+			<act:id type="new">7715b898a1079feb67f582f438c62177</act:id>
 			<act:type>EQUITY</act:type>
 			<act:commodity>
 				<cmdty:space>ISO4217</cmdty:space>
@@ -721,7 +721,7 @@
 			</act:commodity>
 			<act:commodity-scu>100</act:commodity-scu>
 			<act:description>Capitaux propres</act:description>
-			<act:parent type="guid">1972cce2e2364f95b2b0bc014502661d</act:parent>
+			<act:parent type="new">1972cce2e2364f95b2b0bc014502661d</act:parent>
 			<act:slots>
 				<slot>
 					<slot:key>placeholder</slot:key>
@@ -731,7 +731,7 @@
 		</gnc:account>
 		<gnc:account version="2.0.0">
 			<act:name>Ouverture</act:name>
-			<act:id type="guid">7f794a970bc2c9c1def2d39238418718</act:id>
+			<act:id type="new">7f794a970bc2c9c1def2d39238418718</act:id>
 			<act:type>EQUITY</act:type>
 			<act:commodity>
 				<cmdty:space>ISO4217</cmdty:space>
@@ -739,7 +739,7 @@
 			</act:commodity>
 			<act:commodity-scu>100</act:commodity-scu>
 			<act:description>Soldes d'ouverture des nouveaux comptes</act:description>
-			<act:parent type="guid">7715b898a1079feb67f582f438c62177</act:parent>
+			<act:parent type="new">7715b898a1079feb67f582f438c62177</act:parent>
 		</gnc:account>
 </gnc-account-example>
 

Modified: gnucash/trunk/accounts/fr_CA/acctchrt_chequier.gnucash-xea
===================================================================
--- gnucash/trunk/accounts/fr_CA/acctchrt_chequier.gnucash-xea	2014-01-29 06:07:14 UTC (rev 23779)
+++ gnucash/trunk/accounts/fr_CA/acctchrt_chequier.gnucash-xea	2014-01-30 16:36:51 UTC (rev 23780)
@@ -17,7 +17,7 @@
     </gnc:account>
     <gnc:account version="2.0.0">
 	    <act:name>Actif</act:name>
-	    <act:id type="guid">b14f810bdb0b57b77acf1a5db700068c</act:id>
+	    <act:id type="new">b14f810bdb0b57b77acf1a5db700068c</act:id>
 	    <act:type>ASSET</act:type>
 	    <act:commodity>
 		    <cmdty:space>ISO4217</cmdty:space>
@@ -25,7 +25,7 @@
 	    </act:commodity>
 	    <act:commodity-scu>100</act:commodity-scu>
 	    <act:description>Actif</act:description>
-	    <act:parent type="guid">1972cce2e2364f95b2b0bc014502661d</act:parent>
+	    <act:parent type="new">1972cce2e2364f95b2b0bc014502661d</act:parent>
 	    <act:slots>
 		    <slot>
 			    <slot:key>placeholder</slot:key>
@@ -35,7 +35,7 @@
     </gnc:account>
     <gnc:account version="2.0.0">
 	    <act:name>Liquidités</act:name>
-	    <act:id type="guid">aa06af77140bb86a516c66e2d80ca64b</act:id>
+	    <act:id type="new">aa06af77140bb86a516c66e2d80ca64b</act:id>
 	    <act:type>ASSET</act:type>
 	    <act:commodity>
 		    <cmdty:space>ISO4217</cmdty:space>
@@ -49,11 +49,11 @@
 			    <slot:value type="string">true</slot:value>
 		    </slot>
 	    </act:slots>
-	    <act:parent type="guid">b14f810bdb0b57b77acf1a5db700068c</act:parent>
+	    <act:parent type="new">b14f810bdb0b57b77acf1a5db700068c</act:parent>
     </gnc:account>
     <gnc:account version="2.0.0">
 	    <act:name>Chèques</act:name>
-	    <act:id type="guid">bef57c492226d9c0fd9ded264f4b2c4c</act:id>
+	    <act:id type="new">bef57c492226d9c0fd9ded264f4b2c4c</act:id>
 	    <act:type>BANK</act:type>
 	    <act:commodity>
 		    <cmdty:space>ISO4217</cmdty:space>
@@ -61,11 +61,11 @@
 	    </act:commodity>
 	    <act:commodity-scu>100</act:commodity-scu>
 	    <act:description>Compte chèques</act:description>
-	    <act:parent type="guid">aa06af77140bb86a516c66e2d80ca64b</act:parent>
+	    <act:parent type="new">aa06af77140bb86a516c66e2d80ca64b</act:parent>
     </gnc:account>
    	    <gnc:account version="2.0.0">
 		    <act:name>Capitaux propres</act:name>
-		    <act:id type="guid">7715b898a1079feb67f582f438c62177</act:id>
+		    <act:id type="new">7715b898a1079feb67f582f438c62177</act:id>
 		    <act:type>EQUITY</act:type>
 		    <act:commodity>
 			    <cmdty:space>ISO4217</cmdty:space>
@@ -73,7 +73,7 @@
 		    </act:commodity>
 		    <act:commodity-scu>100</act:commodity-scu>
 		    <act:description>Capitaux propres</act:description>
-		    <act:parent type="guid">1972cce2e2364f95b2b0bc014502661d</act:parent>
+		    <act:parent type="new">1972cce2e2364f95b2b0bc014502661d</act:parent>
 		    <act:slots>
 			    <slot>
 				    <slot:key>placeholder</slot:key>
@@ -83,7 +83,7 @@
 	    </gnc:account>
 	    <gnc:account version="2.0.0">
 		    <act:name>Ouverture</act:name>
-		    <act:id type="guid">7f794a970bc2c9c1def2d39238418718</act:id>
+		    <act:id type="new">7f794a970bc2c9c1def2d39238418718</act:id>
 		    <act:type>EQUITY</act:type>
 		    <act:commodity>
 			    <cmdty:space>ISO4217</cmdty:space>
@@ -91,11 +91,11 @@
 		    </act:commodity>
 		    <act:commodity-scu>100</act:commodity-scu>
 		    <act:description>Soldes d'ouverture des nouveaux comptes</act:description>
-		    <act:parent type="guid">7715b898a1079feb67f582f438c62177</act:parent>
+		    <act:parent type="new">7715b898a1079feb67f582f438c62177</act:parent>
 	    </gnc:account>
 	    <gnc:account version="2.0.0">
 		    <act:name>Dépenses</act:name>
-		    <act:id type="guid">5882be9c31d58cc589c53f94d86f82da</act:id>
+		    <act:id type="new">5882be9c31d58cc589c53f94d86f82da</act:id>
 		    <act:type>EXPENSE</act:type>
 		    <act:commodity>
 			    <cmdty:space>ISO4217</cmdty:space>
@@ -103,11 +103,11 @@
 		    </act:commodity>
 		    <act:commodity-scu>100</act:commodity-scu>
 		    <act:description>Dépenses</act:description>
-		    <act:parent type="guid">1972cce2e2364f95b2b0bc014502661d</act:parent>
+		    <act:parent type="new">1972cce2e2364f95b2b0bc014502661d</act:parent>
 	    </gnc:account>
 	    <gnc:account version="2.0.0">
 		    <act:name>Revenus</act:name>
-		    <act:id type="guid">e5e6414e2da9abb0d11a675a1244e380</act:id>
+		    <act:id type="new">e5e6414e2da9abb0d11a675a1244e380</act:id>
 		    <act:type>INCOME</act:type>
 		    <act:commodity>
 			    <cmdty:space>ISO4217</cmdty:space>
@@ -115,7 +115,7 @@
 		    </act:commodity>
 		    <act:commodity-scu>100</act:commodity-scu>
 		    <act:description>Revenus</act:description>
-		    <act:parent type="guid">1972cce2e2364f95b2b0bc014502661d</act:parent>
+		    <act:parent type="new">1972cce2e2364f95b2b0bc014502661d</act:parent>
 	    </gnc:account>
 </gnc-account-example>
 

Modified: gnucash/trunk/accounts/fr_CA/acctchrt_conjointretraite.gnucash-xea
===================================================================
--- gnucash/trunk/accounts/fr_CA/acctchrt_conjointretraite.gnucash-xea	2014-01-29 06:07:14 UTC (rev 23779)
+++ gnucash/trunk/accounts/fr_CA/acctchrt_conjointretraite.gnucash-xea	2014-01-30 16:36:51 UTC (rev 23780)
@@ -17,7 +17,7 @@
 	    </gnc:account>
 	    <gnc:account version="2.0.0">
 		    <act:name>Actif</act:name>
-		    <act:id type="guid">b14f810bdb0b57b77acf1a5db700068c</act:id>
+		    <act:id type="new">b14f810bdb0b57b77acf1a5db700068c</act:id>
 		    <act:type>ASSET</act:type>
 		    <act:commodity>
 			    <cmdty:space>ISO4217</cmdty:space>
@@ -25,7 +25,7 @@
 		    </act:commodity>
 		    <act:commodity-scu>100</act:commodity-scu>
 		    <act:description>Actif</act:description>
-		    <act:parent type="guid">1972cce2e2364f95b2b0bc014502661d</act:parent>
+		    <act:parent type="new">1972cce2e2364f95b2b0bc014502661d</act:parent>
 		    <act:slots>
 			    <slot>
 				    <slot:key>placeholder</slot:key>
@@ -35,7 +35,7 @@
 	    </gnc:account>
 	    <gnc:account version="2.0.0">
 		    <act:name>Placements</act:name>
-		    <act:id type="guid">3609dabb457eb4b186c4059c93d2069a</act:id>
+		    <act:id type="new">3609dabb457eb4b186c4059c93d2069a</act:id>
 		    <act:type>ASSET</act:type>
 		    <act:commodity>
 			    <cmdty:space>ISO4217</cmdty:space>
@@ -43,11 +43,11 @@
 		    </act:commodity>
 		    <act:commodity-scu>100</act:commodity-scu>
 		    <act:description>Placements</act:description>
-		    <act:parent type="guid">b14f810bdb0b57b77acf1a5db700068c</act:parent>
+		    <act:parent type="new">b14f810bdb0b57b77acf1a5db700068c</act:parent>
 	    </gnc:account>
 	    <gnc:account version="2.0.0">
 		    <act:name>Retraite - Conjoint(e)</act:name>
-		    <act:id type="guid">3b7fc349a666e9d43b12f7a7bad07a76</act:id>
+		    <act:id type="new">3b7fc349a666e9d43b12f7a7bad07a76</act:id>
 		    <act:type>ASSET</act:type>
 		    <act:commodity>
 			    <cmdty:space>ISO4217</cmdty:space>
@@ -61,11 +61,11 @@
 				    <slot:value type="string">true</slot:value>
 			    </slot>
 		    </act:slots>
-		    <act:parent type="guid">3609dabb457eb4b186c4059c93d2069a</act:parent>
+		    <act:parent type="new">3609dabb457eb4b186c4059c93d2069a</act:parent>
 	    </gnc:account>
 	    <gnc:account version="2.0.0">
 		    <act:name>Obligations</act:name>
-		    <act:id type="guid">b249603740b6486d2d63bab392c30961</act:id>
+		    <act:id type="new">b249603740b6486d2d63bab392c30961</act:id>
 		    <act:type>ASSET</act:type>
 		    <act:commodity>
 			    <cmdty:space>ISO4217</cmdty:space>
@@ -73,11 +73,11 @@
 		    </act:commodity>
 		    <act:commodity-scu>100</act:commodity-scu>
 		    <act:description>Obligations et débentures</act:description>
-		    <act:parent type="guid">3b7fc349a666e9d43b12f7a7bad07a76</act:parent>
+		    <act:parent type="new">3b7fc349a666e9d43b12f7a7bad07a76</act:parent>
 	    </gnc:account>
 	    <gnc:account version="2.0.0">
 		    <act:name>Actions</act:name>
-		    <act:id type="guid">2a739c149d1b31e085227ac0c7bc30ab</act:id>
+		    <act:id type="new">2a739c149d1b31e085227ac0c7bc30ab</act:id>
 		    <act:type>ASSET</act:type>
 		    <act:commodity>
 			    <cmdty:space>ISO4217</cmdty:space>
@@ -85,11 +85,11 @@
 		    </act:commodity>
 		    <act:commodity-scu>100</act:commodity-scu>
 		    <act:description>Actions</act:description>
-		    <act:parent type="guid">3b7fc349a666e9d43b12f7a7bad07a76</act:parent>
+		    <act:parent type="new">3b7fc349a666e9d43b12f7a7bad07a76</act:parent>
 	    </gnc:account>
 	    <gnc:account version="2.0.0">
 		    <act:name>Fonds commun</act:name>
-		    <act:id type="guid">422b393ae28658f13912293e79db66bc</act:id>
+		    <act:id type="new">422b393ae28658f13912293e79db66bc</act:id>
 		    <act:type>ASSET</act:type>
 		    <act:commodity>
 			    <cmdty:space>ISO4217</cmdty:space>
@@ -97,11 +97,11 @@
 		    </act:commodity>
 		    <act:commodity-scu>100</act:commodity-scu>
 		    <act:description>Fonds commun de placements</act:description>
-		    <act:parent type="guid">3b7fc349a666e9d43b12f7a7bad07a76</act:parent>
+		    <act:parent type="new">3b7fc349a666e9d43b12f7a7bad07a76</act:parent>
 	    </gnc:account>
 	    <gnc:account version="2.0.0">
 		    <act:name>Fonds d'indices boursiers</act:name>
-		    <act:id type="guid">116a463642471dab7ed2a71c1ee56aa3</act:id>
+		    <act:id type="new">116a463642471dab7ed2a71c1ee56aa3</act:id>
 		    <act:type>ASSET</act:type>
 		    <act:commodity>
 			    <cmdty:space>ISO4217</cmdty:space>
@@ -109,7 +109,7 @@
 		    </act:commodity>
 		    <act:commodity-scu>100</act:commodity-scu>
 		    <act:description>Fonds d'indices boursiers</act:description>
-		    <act:parent type="guid">3b7fc349a666e9d43b12f7a7bad07a76</act:parent>
+		    <act:parent type="new">3b7fc349a666e9d43b12f7a7bad07a76</act:parent>
 	    </gnc:account>
 </gnc-account-example>
 

Modified: gnucash/trunk/accounts/fr_CA/acctchrt_conjointrev.gnucash-xea
===================================================================
--- gnucash/trunk/accounts/fr_CA/acctchrt_conjointrev.gnucash-xea	2014-01-29 06:07:14 UTC (rev 23779)
+++ gnucash/trunk/accounts/fr_CA/acctchrt_conjointrev.gnucash-xea	2014-01-30 16:36:51 UTC (rev 23780)
@@ -17,7 +17,7 @@
   </gnc:account>
   <gnc:account version="2.0.0">
 	  <act:name>Revenus</act:name>
-	  <act:id type="guid">e5e6414e2da9abb0d11a675a1244e380</act:id>
+	  <act:id type="new">e5e6414e2da9abb0d11a675a1244e380</act:id>
 	  <act:type>INCOME</act:type>
 	  <act:commodity>
 		  <cmdty:space>ISO4217</cmdty:space>
@@ -25,7 +25,7 @@
 	  </act:commodity>
 	  <act:commodity-scu>100</act:commodity-scu>
 	  <act:description>Revenus</act:description>
-	  <act:parent type="guid">1972cce2e2364f95b2b0bc014502661d</act:parent>
+	  <act:parent type="new">1972cce2e2364f95b2b0bc014502661d</act:parent>
 	  <act:slots>
 		  <slot>
 			  <slot:key>placeholder</slot:key>
@@ -35,7 +35,7 @@
   </gnc:account>
   <gnc:account version="2.0.0">
 	  <act:name>Emploi - Conjoint(e)</act:name>
-	  <act:id type="guid">645791ddccbe9ff1c4906b3126f458c8</act:id>
+	  <act:id type="new">645791ddccbe9ff1c4906b3126f458c8</act:id>
 	  <act:type>INCOME</act:type>
 	  <act:commodity>
 		  <cmdty:space>ISO4217</cmdty:space>
@@ -43,11 +43,11 @@
 	  </act:commodity>
 	  <act:commodity-scu>100</act:commodity-scu>
 	  <act:description>Revenus d'emploi du (de la) conjoint(e)</act:description>
-	  <act:parent type="guid">e5e6414e2da9abb0d11a675a1244e380</act:parent>
+	  <act:parent type="new">e5e6414e2da9abb0d11a675a1244e380</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
 	  <act:name>Primes</act:name>
-	  <act:id type="guid">a374c4a7cf2411241eb6679ab5c689f7</act:id>
+	  <act:id type="new">a374c4a7cf2411241eb6679ab5c689f7</act:id>
 	  <act:type>INCOME</act:type>
 	  <act:commodity>
 		  <cmdty:space>ISO4217</cmdty:space>
@@ -55,11 +55,11 @@
 	  </act:commodity>
 	  <act:commodity-scu>100</act:commodity-scu>
 	  <act:description>Primes et bonis</act:description>
-	  <act:parent type="guid">645791ddccbe9ff1c4906b3126f458c8</act:parent>
+	  <act:parent type="new">645791ddccbe9ff1c4906b3126f458c8</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
 	  <act:name>Commissions</act:name>
-	  <act:id type="guid">4fa3217194f22373ecdfcfbdfffb8370</act:id>
+	  <act:id type="new">4fa3217194f22373ecdfcfbdfffb8370</act:id>
 	  <act:type>INCOME</act:type>
 	  <act:commodity>
 		  <cmdty:space>ISO4217</cmdty:space>
@@ -67,11 +67,11 @@
 	  </act:commodity>
 	  <act:commodity-scu>100</act:commodity-scu>
 	  <act:description>Commissions sur ventes</act:description>
-	  <act:parent type="guid">645791ddccbe9ff1c4906b3126f458c8</act:parent>
+	  <act:parent type="new">645791ddccbe9ff1c4906b3126f458c8</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
 	  <act:name>Salaire</act:name>
-	  <act:id type="guid">3c8250e8fe4c5cfd1506526c3e387a23</act:id>
+	  <act:id type="new">3c8250e8fe4c5cfd1506526c3e387a23</act:id>
 	  <act:type>INCOME</act:type>
 	  <act:commodity>
 		  <cmdty:space>ISO4217</cmdty:space>
@@ -79,11 +79,11 @@
 	  </act:commodity>
 	  <act:commodity-scu>100</act:commodity-scu>
 	  <act:description>Salaire brut</act:description>
-	  <act:parent type="guid">645791ddccbe9ff1c4906b3126f458c8</act:parent>
+	  <act:parent type="new">645791ddccbe9ff1c4906b3126f458c8</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
 	  <act:name>Frais remboursés</act:name>
-	  <act:id type="guid">b2c01d9d1cce60e83becb7dff88f30e3</act:id>
+	  <act:id type="new">b2c01d9d1cce60e83becb7dff88f30e3</act:id>
 	  <act:type>INCOME</act:type>
 	  <act:commodity>
 		  <cmdty:space>ISO4217</cmdty:space>
@@ -91,11 +91,11 @@
 	  </act:commodity>
 	  <act:commodity-scu>100</act:commodity-scu>
 	  <act:description>Notes de frais remboursées</act:description>
-	  <act:parent type="guid">645791ddccbe9ff1c4906b3126f458c8</act:parent>
+	  <act:parent type="new">645791ddccbe9ff1c4906b3126f458c8</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
 	  <act:name>Dépenses</act:name>
-	  <act:id type="guid">5882be9c31d58cc589c53f94d86f82da</act:id>
+	  <act:id type="new">5882be9c31d58cc589c53f94d86f82da</act:id>
 	  <act:type>EXPENSE</act:type>
 	  <act:commodity>
 		  <cmdty:space>ISO4217</cmdty:space>
@@ -103,7 +103,7 @@
 	  </act:commodity>
 	  <act:commodity-scu>100</act:commodity-scu>
 	  <act:description>Dépenses</act:description>
-	  <act:parent type="guid">1972cce2e2364f95b2b0bc014502661d</act:parent>
+	  <act:parent type="new">1972cce2e2364f95b2b0bc014502661d</act:parent>
 	  <act:slots>
 		  <slot>
 			  <slot:key>placeholder</slot:key>
@@ -113,7 +113,7 @@
   </gnc:account>
   <gnc:account version="2.0.0">
 	  <act:name>Taxes et impôts</act:name>
-	  <act:id type="guid">80e04606e5258beb9d50e264d5a40d85</act:id>
+	  <act:id type="new">80e04606e5258beb9d50e264d5a40d85</act:id>
 	  <act:type>EXPENSE</act:type>
 	  <act:commodity>
 		  <cmdty:space>ISO4217</cmdty:space>
@@ -127,11 +127,11 @@
 			  <slot:value type="string">true</slot:value>
 		  </slot>
 	  </act:slots>
-	  <act:parent type="guid">5882be9c31d58cc589c53f94d86f82da</act:parent>
+	  <act:parent type="new">5882be9c31d58cc589c53f94d86f82da</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
 	  <act:name>Emploi - Conjoint(e)</act:name>
-	  <act:id type="guid">b39178d39ea997115b592f0b8a488dee</act:id>
+	  <act:id type="new">b39178d39ea997115b592f0b8a488dee</act:id>
 	  <act:type>EXPENSE</act:type>
 	  <act:commodity>
 		  <cmdty:space>ISO4217</cmdty:space>
@@ -139,11 +139,11 @@
 	  </act:commodity>
 	  <act:commodity-scu>100</act:commodity-scu>
 	  <act:description>Taxes et impôts sur revenus d'emploi du (de la) conjoint (e)</act:description>
-	  <act:parent type="guid">80e04606e5258beb9d50e264d5a40d85</act:parent>
+	  <act:parent type="new">80e04606e5258beb9d50e264d5a40d85</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
 	  <act:name>Assurance emploi</act:name>
-	  <act:id type="guid">c95316227b45f5e5d7413296973bc97d</act:id>
+	  <act:id type="new">c95316227b45f5e5d7413296973bc97d</act:id>
 	  <act:type>EXPENSE</act:type>
 	  <act:commodity>
 		  <cmdty:space>ISO4217</cmdty:space>
@@ -151,11 +151,11 @@
 	  </act:commodity>
 	  <act:commodity-scu>100</act:commodity-scu>
 	  <act:description>Assurance emploi</act:description>
-	  <act:parent type="guid">b39178d39ea997115b592f0b8a488dee</act:parent>
+	  <act:parent type="new">b39178d39ea997115b592f0b8a488dee</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
 	  <act:name>Fédéral</act:name>
-	  <act:id type="guid">1a2bec160b3db460d132c0ce4284fecc</act:id>
+	  <act:id type="new">1a2bec160b3db460d132c0ce4284fecc</act:id>
 	  <act:type>EXPENSE</act:type>
 	  <act:commodity>
 		  <cmdty:space>ISO4217</cmdty:space>
@@ -163,11 +163,11 @@
 	  </act:commodity>
 	  <act:commodity-scu>100</act:commodity-scu>
 	  <act:description>Impôt fédéral</act:description>
-	  <act:parent type="guid">b39178d39ea997115b592f0b8a488dee</act:parent>
+	  <act:parent type="new">b39178d39ea997115b592f0b8a488dee</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
 	  <act:name>Provincial</act:name>
-	  <act:id type="guid">bfde23aefb4089a13ded6cd720cec257</act:id>
+	  <act:id type="new">bfde23aefb4089a13ded6cd720cec257</act:id>
 	  <act:type>EXPENSE</act:type>
 	  <act:commodity>
 		  <cmdty:space>ISO4217</cmdty:space>
@@ -175,11 +175,11 @@
 	  </act:commodity>
 	  <act:commodity-scu>100</act:commodity-scu>
 	  <act:description>Impôt provincial</act:description>
-	  <act:parent type="guid">b39178d39ea997115b592f0b8a488dee</act:parent>
+	  <act:parent type="new">b39178d39ea997115b592f0b8a488dee</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
 	  <act:name>RAMQ/Medicare</act:name>
-	  <act:id type="guid">8337c159fce0eef4be0e1341b55a708f</act:id>
+	  <act:id type="new">8337c159fce0eef4be0e1341b55a708f</act:id>
 	  <act:type>EXPENSE</act:type>
 	  <act:commodity>
 		  <cmdty:space>ISO4217</cmdty:space>
@@ -187,11 +187,11 @@
 	  </act:commodity>
 	  <act:commodity-scu>100</act:commodity-scu>
 	  <act:description>Régime d'assurance maladie</act:description>
-	  <act:parent type="guid">b39178d39ea997115b592f0b8a488dee</act:parent>
+	  <act:parent type="new">b39178d39ea997115b592f0b8a488dee</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
 	  <act:name>RRQ/RCP</act:name>
-	  <act:id type="guid">1b97e8e587751f0f88457c9fa8fb6d77</act:id>
+	  <act:id type="new">1b97e8e587751f0f88457c9fa8fb6d77</act:id>
 	  <act:type>EXPENSE</act:type>
 	  <act:commodity>
 		  <cmdty:space>ISO4217</cmdty:space>
@@ -199,7 +199,7 @@
 	  </act:commodity>
 	  <act:commodity-scu>100</act:commodity-scu>
 	  <act:description>Régime de rente d'état</act:description>
-	  <act:parent type="guid">b39178d39ea997115b592f0b8a488dee</act:parent>
+	  <act:parent type="new">b39178d39ea997115b592f0b8a488dee</act:parent>
   </gnc:account>
 </gnc-account-example>
 

Modified: gnucash/trunk/accounts/fr_CA/acctchrt_courtage.gnucash-xea
===================================================================
--- gnucash/trunk/accounts/fr_CA/acctchrt_courtage.gnucash-xea	2014-01-29 06:07:14 UTC (rev 23779)
+++ gnucash/trunk/accounts/fr_CA/acctchrt_courtage.gnucash-xea	2014-01-30 16:36:51 UTC (rev 23780)
@@ -17,7 +17,7 @@
   </gnc:account>
   <gnc:account version="2.0.0">
   <act:name>Actif</act:name>
-  <act:id type="guid">b14f810bdb0b57b77acf1a5db700068c</act:id>
+  <act:id type="new">b14f810bdb0b57b77acf1a5db700068c</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
 	  <cmdty:space>ISO4217</cmdty:space>
@@ -25,7 +25,7 @@
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
   <act:description>Actif</act:description>
-  <act:parent type="guid">1972cce2e2364f95b2b0bc014502661d</act:parent>
+  <act:parent type="new">1972cce2e2364f95b2b0bc014502661d</act:parent>
   <act:slots>
 	  <slot>
 		  <slot:key>placeholder</slot:key>
@@ -35,7 +35,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Placements</act:name>
-  <act:id type="guid">3609dabb457eb4b186c4059c93d2069a</act:id>
+  <act:id type="new">3609dabb457eb4b186c4059c93d2069a</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -43,11 +43,11 @@
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
   <act:description>Placements</act:description>
-  <act:parent type="guid">b14f810bdb0b57b77acf1a5db700068c</act:parent>
+  <act:parent type="new">b14f810bdb0b57b77acf1a5db700068c</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Courtage</act:name>
-  <act:id type="guid">661234ad1c0ea686799ee7b7ef76aa15</act:id>
+  <act:id type="new">661234ad1c0ea686799ee7b7ef76aa15</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -61,11 +61,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">3609dabb457eb4b186c4059c93d2069a</act:parent>
+  <act:parent type="new">3609dabb457eb4b186c4059c93d2069a</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Obligations</act:name>
-  <act:id type="guid">e4f896850957c54988809c760d8ee2d2</act:id>
+  <act:id type="new">e4f896850957c54988809c760d8ee2d2</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -73,11 +73,11 @@
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
   <act:description>Obligations</act:description>
-  <act:parent type="guid">661234ad1c0ea686799ee7b7ef76aa15</act:parent>
+  <act:parent type="new">661234ad1c0ea686799ee7b7ef76aa15</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Actions</act:name>
-  <act:id type="guid">80ea02b5f91d7b8c82009c0a303f6a2d</act:id>
+  <act:id type="new">80ea02b5f91d7b8c82009c0a303f6a2d</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -85,11 +85,11 @@
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
   <act:description>Actions</act:description>
-  <act:parent type="guid">661234ad1c0ea686799ee7b7ef76aa15</act:parent>
+  <act:parent type="new">661234ad1c0ea686799ee7b7ef76aa15</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Fonds commun</act:name>
-  <act:id type="guid">426c49eeb93fa2f22740a27821bced0d</act:id>
+  <act:id type="new">426c49eeb93fa2f22740a27821bced0d</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -97,11 +97,11 @@
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
   <act:description>Fonds commun de placement</act:description>
-  <act:parent type="guid">661234ad1c0ea686799ee7b7ef76aa15</act:parent>
+  <act:parent type="new">661234ad1c0ea686799ee7b7ef76aa15</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Fonds d'indices boursiers</act:name>
-  <act:id type="guid">ea7945b02259a751799f5abfa7ad63b6</act:id>
+  <act:id type="new">ea7945b02259a751799f5abfa7ad63b6</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -109,11 +109,11 @@
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
   <act:description>Fonds d'indices boursiers</act:description>
-  <act:parent type="guid">661234ad1c0ea686799ee7b7ef76aa15</act:parent>
+  <act:parent type="new">661234ad1c0ea686799ee7b7ef76aa15</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
 	<act:name>Dépenses</act:name>
-	<act:id type="guid">5882be9c31d58cc589c53f94d86f82da</act:id>
+	<act:id type="new">5882be9c31d58cc589c53f94d86f82da</act:id>
 	<act:type>EXPENSE</act:type>
 	<act:commodity>
 		<cmdty:space>ISO4217</cmdty:space>
@@ -121,7 +121,7 @@
 	</act:commodity>
 	<act:commodity-scu>100</act:commodity-scu>
 	<act:description>Dépenses</act:description>
-	<act:parent type="guid">1972cce2e2364f95b2b0bc014502661d</act:parent>
+	<act:parent type="new">1972cce2e2364f95b2b0bc014502661d</act:parent>
 	<act:slots>
 		<slot>
 			<slot:key>placeholder</slot:key>
@@ -131,7 +131,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
 	<act:name>Frais de courtage</act:name>
-	<act:id type="guid">4ad541618b3ff0cf34216ae76d699ad4</act:id>
+	<act:id type="new">4ad541618b3ff0cf34216ae76d699ad4</act:id>
 	<act:type>EXPENSE</act:type>
 	<act:commodity>
 		<cmdty:space>ISO4217</cmdty:space>
@@ -139,11 +139,11 @@
 	</act:commodity>
 	<act:commodity-scu>100</act:commodity-scu>
 	<act:description>Frais de courtage</act:description>
-	<act:parent type="guid">5882be9c31d58cc589c53f94d86f82da</act:parent>
+	<act:parent type="new">5882be9c31d58cc589c53f94d86f82da</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
 	<act:name>Revenus</act:name>
-	<act:id type="guid">e5e6414e2da9abb0d11a675a1244e380</act:id>
+	<act:id type="new">e5e6414e2da9abb0d11a675a1244e380</act:id>
 	<act:type>INCOME</act:type>
 	<act:commodity>
 		<cmdty:space>ISO4217</cmdty:space>
@@ -151,7 +151,7 @@
 	</act:commodity>
 	<act:commodity-scu>100</act:commodity-scu>
 	<act:description>Revenus</act:description>
-	<act:parent type="guid">1972cce2e2364f95b2b0bc014502661d</act:parent>
+	<act:parent type="new">1972cce2e2364f95b2b0bc014502661d</act:parent>
 	<act:slots>
 		<slot>
 			<slot:key>placeholder</slot:key>
@@ -161,7 +161,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
 	<act:name>Intérêts</act:name>
-	<act:id type="guid">59057b71a3fd0057b2e5c2d23277ad96</act:id>
+	<act:id type="new">59057b71a3fd0057b2e5c2d23277ad96</act:id>
 	<act:type>INCOME</act:type>
 	<act:commodity>
 		<cmdty:space>ISO4217</cmdty:space>
@@ -175,11 +175,11 @@
 			<slot:value type="string">true</slot:value>
 		</slot>
 	</act:slots>
-	<act:parent type="guid">e5e6414e2da9abb0d11a675a1244e380</act:parent>
+	<act:parent type="new">e5e6414e2da9abb0d11a675a1244e380</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
 	<act:name>Obligations</act:name>
-	<act:id type="guid">816b1ad0d54db7e30602c0b3280b1f0f</act:id>
+	<act:id type="new">816b1ad0d54db7e30602c0b3280b1f0f</act:id>
 	<act:type>INCOME</act:type>
 	<act:commodity>
 		<cmdty:space>ISO4217</cmdty:space>
@@ -187,11 +187,11 @@
 	</act:commodity>
 	<act:commodity-scu>100</act:commodity-scu>
 	<act:description>Intérêts sur obligations</act:description>
-	<act:parent type="guid">59057b71a3fd0057b2e5c2d23277ad96</act:parent>
+	<act:parent type="new">59057b71a3fd0057b2e5c2d23277ad96</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
 	<act:name>Dividences</act:name>
-	<act:id type="guid">d5368bc25659df621e2b34bd1708f27a</act:id>
+	<act:id type="new">d5368bc25659df621e2b34bd1708f27a</act:id>
 	<act:type>INCOME</act:type>
 	<act:commodity>
 		<cmdty:space>ISO4217</cmdty:space>
@@ -199,7 +199,7 @@
 	</act:commodity>
 	<act:commodity-scu>100</act:commodity-scu>
 	<act:description>Revenus de dividendes</act:description>
-	<act:parent type="guid">e5e6414e2da9abb0d11a675a1244e380</act:parent>
+	<act:parent type="new">e5e6414e2da9abb0d11a675a1244e380</act:parent>
 </gnc:account>
 </gnc-account-example>
 

Modified: gnucash/trunk/accounts/fr_CA/acctchrt_etudeemprunt.gnucash-xea
===================================================================
--- gnucash/trunk/accounts/fr_CA/acctchrt_etudeemprunt.gnucash-xea	2014-01-29 06:07:14 UTC (rev 23779)
+++ gnucash/trunk/accounts/fr_CA/acctchrt_etudeemprunt.gnucash-xea	2014-01-30 16:36:51 UTC (rev 23780)
@@ -17,7 +17,7 @@
   </gnc:account>
   <gnc:account version="2.0.0">
 	  <act:name>Passif</act:name>
-	  <act:id type="guid">daf9ad37262c7254bbdf0be5ba26e29e</act:id>
+	  <act:id type="new">daf9ad37262c7254bbdf0be5ba26e29e</act:id>
 	  <act:type>LIABILITY</act:type>
 	  <act:commodity>
 		  <cmdty:space>ISO4217</cmdty:space>
@@ -25,7 +25,7 @@
 	  </act:commodity>
 	  <act:commodity-scu>100</act:commodity-scu>
 	  <act:description>Passif</act:description>
-	  <act:parent type="guid">1972cce2e2364f95b2b0bc014502661d</act:parent>
+	  <act:parent type="new">1972cce2e2364f95b2b0bc014502661d</act:parent>
 	  <act:slots>
 		  <slot>
 			  <slot:key>placeholder</slot:key>
@@ -35,7 +35,7 @@
   </gnc:account>
   <gnc:account version="2.0.0">
 	  <act:name>Emprunts</act:name>
-	  <act:id type="guid">03a161c156fdb13c85a1f84400866a29</act:id>
+	  <act:id type="new">03a161c156fdb13c85a1f84400866a29</act:id>
 	  <act:type>LIABILITY</act:type>
 	  <act:commodity>
 		  <cmdty:space>ISO4217</cmdty:space>
@@ -49,11 +49,11 @@
 			  <slot:value type="string">true</slot:value>
 		  </slot>
 	  </act:slots>
-	  <act:parent type="guid">daf9ad37262c7254bbdf0be5ba26e29e</act:parent>
+	  <act:parent type="new">daf9ad37262c7254bbdf0be5ba26e29e</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
 	  <act:name>Études</act:name>
-	  <act:id type="guid">4eb202607c3ab5f173eec32e2cb4972f</act:id>
+	  <act:id type="new">4eb202607c3ab5f173eec32e2cb4972f</act:id>
 	  <act:type>LIABILITY</act:type>
 	  <act:commodity>
 		  <cmdty:space>ISO4217</cmdty:space>
@@ -61,11 +61,11 @@
 	  </act:commodity>
 	  <act:commodity-scu>100</act:commodity-scu>
 	  <act:description>Emprunt pour les études</act:description>
-	  <act:parent type="guid">03a161c156fdb13c85a1f84400866a29</act:parent>
+	  <act:parent type="new">03a161c156fdb13c85a1f84400866a29</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
 	  <act:name>Dépenses</act:name>
-	  <act:id type="guid">5882be9c31d58cc589c53f94d86f82da</act:id>
+	  <act:id type="new">5882be9c31d58cc589c53f94d86f82da</act:id>
 	  <act:type>EXPENSE</act:type>
 	  <act:commodity>
 		  <cmdty:space>ISO4217</cmdty:space>
@@ -73,7 +73,7 @@
 	  </act:commodity>
 	  <act:commodity-scu>100</act:commodity-scu>
 	  <act:description>Dépenses</act:description>
-	  <act:parent type="guid">1972cce2e2364f95b2b0bc014502661d</act:parent>
+	  <act:parent type="new">1972cce2e2364f95b2b0bc014502661d</act:parent>
 	  <act:slots>
 		  <slot>
 			  <slot:key>placeholder</slot:key>
@@ -83,7 +83,7 @@
   </gnc:account>
   <gnc:account version="2.0.0">
 	  <act:name>Intérêts</act:name>
-	  <act:id type="guid">6622783b69e9ca8105125c778c7b621f</act:id>
+	  <act:id type="new">6622783b69e9ca8105125c778c7b621f</act:id>
 	  <act:type>EXPENSE</act:type>
 	  <act:commodity>
 		  <cmdty:space>ISO4217</cmdty:space>
@@ -97,11 +97,11 @@
 			  <slot:value type="string">true</slot:value>
 		  </slot>
 	  </act:slots>
-	  <act:parent type="guid">5882be9c31d58cc589c53f94d86f82da</act:parent>
+	  <act:parent type="new">5882be9c31d58cc589c53f94d86f82da</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
 	  <act:name>Études</act:name>
-	  <act:id type="guid">eaafdbe8554a4e7b33ef9e93b6cb49cd</act:id>
+	  <act:id type="new">eaafdbe8554a4e7b33ef9e93b6cb49cd</act:id>
 	  <act:type>EXPENSE</act:type>
 	  <act:commodity>
 		  <cmdty:space>ISO4217</cmdty:space>
@@ -109,7 +109,7 @@
 	  </act:commodity>
 	  <act:commodity-scu>100</act:commodity-scu>
 	  <act:description>Intérêts sur emprunt pour études</act:description>
-	  <act:parent type="guid">6622783b69e9ca8105125c778c7b621f</act:parent>
+	  <act:parent type="new">6622783b69e9ca8105125c778c7b621f</act:parent>
   </gnc:account>
 </gnc-account-example>
 

Modified: gnucash/trunk/accounts/fr_CA/acctchrt_garderie.gnucash-xea
===================================================================
--- gnucash/trunk/accounts/fr_CA/acctchrt_garderie.gnucash-xea	2014-01-29 06:07:14 UTC (rev 23779)
+++ gnucash/trunk/accounts/fr_CA/acctchrt_garderie.gnucash-xea	2014-01-30 16:36:51 UTC (rev 23780)
@@ -17,7 +17,7 @@
   </gnc:account>
   <gnc:account version="2.0.0">
 	  <act:name>Dépenses</act:name>
-	  <act:id type="guid">5882be9c31d58cc589c53f94d86f82da</act:id>
+	  <act:id type="new">5882be9c31d58cc589c53f94d86f82da</act:id>
 	  <act:type>EXPENSE</act:type>
 	  <act:commodity>
 		  <cmdty:space>ISO4217</cmdty:space>
@@ -25,7 +25,7 @@
 	  </act:commodity>
 	  <act:commodity-scu>100</act:commodity-scu>
 	  <act:description>Dépenses</act:description>
-	  <act:parent type="guid">1972cce2e2364f95b2b0bc014502661d</act:parent>
+	  <act:parent type="new">1972cce2e2364f95b2b0bc014502661d</act:parent>
 	  <act:slots>
 		  <slot>
 			  <slot:key>placeholder</slot:key>
@@ -35,7 +35,7 @@
   </gnc:account>
   <gnc:account version="2.0.0">
 	  <act:name>Garderie</act:name>
-	  <act:id type="guid">31c9cce0195ce43fd8a4b8fe305cb292</act:id>
+	  <act:id type="new">31c9cce0195ce43fd8a4b8fe305cb292</act:id>
 	  <act:type>EXPENSE</act:type>
 	  <act:commodity>
 		  <cmdty:space>ISO4217</cmdty:space>
@@ -43,7 +43,7 @@
 	  </act:commodity>
 	  <act:commodity-scu>100</act:commodity-scu>
 	  <act:description>Garderie</act:description>
-	  <act:parent type="guid">5882be9c31d58cc589c53f94d86f82da</act:parent>
+	  <act:parent type="new">5882be9c31d58cc589c53f94d86f82da</act:parent>
   </gnc:account>
 </gnc-account-example>
 

Modified: gnucash/trunk/accounts/fr_CA/acctchrt_locataire.gnucash-xea
===================================================================
--- gnucash/trunk/accounts/fr_CA/acctchrt_locataire.gnucash-xea	2014-01-29 06:07:14 UTC (rev 23779)
+++ gnucash/trunk/accounts/fr_CA/acctchrt_locataire.gnucash-xea	2014-01-30 16:36:51 UTC (rev 23780)
@@ -17,7 +17,7 @@
   </gnc:account>
   <gnc:account version="2.0.0">
 	  <act:name>Dépenses</act:name>
-	  <act:id type="guid">5882be9c31d58cc589c53f94d86f82da</act:id>
+	  <act:id type="new">5882be9c31d58cc589c53f94d86f82da</act:id>
 	  <act:type>EXPENSE</act:type>
 	  <act:commodity>
 		  <cmdty:space>ISO4217</cmdty:space>
@@ -25,7 +25,7 @@
 	  </act:commodity>
 	  <act:commodity-scu>100</act:commodity-scu>
 	  <act:description>Dépenses</act:description>
-	  <act:parent type="guid">1972cce2e2364f95b2b0bc014502661d</act:parent>
+	  <act:parent type="new">1972cce2e2364f95b2b0bc014502661d</act:parent>
 	  <act:slots>
 		  <slot>
 			  <slot:key>placeholder</slot:key>
@@ -35,7 +35,7 @@
   </gnc:account>
   <gnc:account version="2.0.0">
 	  <act:name>Assurances</act:name>
-	  <act:id type="guid">93afcfa6113ca99a60ed52fff880904c</act:id>
+	  <act:id type="new">93afcfa6113ca99a60ed52fff880904c</act:id>
 	  <act:type>EXPENSE</act:type>
 	  <act:commodity>
 		  <cmdty:space>ISO4217</cmdty:space>
@@ -49,11 +49,11 @@
 			  <slot:value type="string">true</slot:value>
 		  </slot>
 	  </act:slots>
-	  <act:parent type="guid">5882be9c31d58cc589c53f94d86f82da</act:parent>
+	  <act:parent type="new">5882be9c31d58cc589c53f94d86f82da</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
 	  <act:name>Locataire</act:name>
-	  <act:id type="guid">d76ea87c9f5d1a844914ba7566a71212</act:id>
+	  <act:id type="new">d76ea87c9f5d1a844914ba7566a71212</act:id>
 	  <act:type>EXPENSE</act:type>
 	  <act:commodity>
 		  <cmdty:space>ISO4217</cmdty:space>
@@ -61,11 +61,11 @@
 	  </act:commodity>
 	  <act:commodity-scu>100</act:commodity-scu>
 	  <act:description>Assurance du locataire-résident</act:description>
-	  <act:parent type="guid">93afcfa6113ca99a60ed52fff880904c</act:parent>
+	  <act:parent type="new">93afcfa6113ca99a60ed52fff880904c</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
 	  <act:name>Loyer</act:name>
-	  <act:id type="guid">c385132651830fba73e788911aef696c</act:id>
+	  <act:id type="new">c385132651830fba73e788911aef696c</act:id>
 	  <act:type>EXPENSE</act:type>
 	  <act:commodity>
 		  <cmdty:space>ISO4217</cmdty:space>
@@ -73,7 +73,7 @@
 	  </act:commodity>
 	  <act:commodity-scu>100</act:commodity-scu>
 	  <act:description>Frais de location d'un logement</act:description>
-	  <act:parent type="guid">5882be9c31d58cc589c53f94d86f82da</act:parent>
+	  <act:parent type="new">5882be9c31d58cc589c53f94d86f82da</act:parent>
   </gnc:account>
 </gnc-account-example>
 

Modified: gnucash/trunk/accounts/fr_CA/acctchrt_proprietaire.gnucash-xea
===================================================================
--- gnucash/trunk/accounts/fr_CA/acctchrt_proprietaire.gnucash-xea	2014-01-29 06:07:14 UTC (rev 23779)
+++ gnucash/trunk/accounts/fr_CA/acctchrt_proprietaire.gnucash-xea	2014-01-30 16:36:51 UTC (rev 23780)
@@ -17,7 +17,7 @@
   </gnc:account>
   <gnc:account version="2.0.0">
 	  <act:name>Actif</act:name>
-	  <act:id type="guid">b14f810bdb0b57b77acf1a5db700068c</act:id>
+	  <act:id type="new">b14f810bdb0b57b77acf1a5db700068c</act:id>
 	  <act:type>ASSET</act:type>
 	  <act:commodity>
 		  <cmdty:space>ISO4217</cmdty:space>
@@ -25,7 +25,7 @@
 	  </act:commodity>
 	  <act:commodity-scu>100</act:commodity-scu>
 	  <act:description>Actif</act:description>
-	  <act:parent type="guid">1972cce2e2364f95b2b0bc014502661d</act:parent>
+	  <act:parent type="new">1972cce2e2364f95b2b0bc014502661d</act:parent>
 	  <act:slots>
 		  <slot>
 			  <slot:key>placeholder</slot:key>
@@ -35,7 +35,7 @@
   </gnc:account>
   <gnc:account version="2.0.0">
 	  <act:name>Actifs fixes</act:name>
-	  <act:id type="guid">c888710a53770a065aceae44d8abd0dd</act:id>
+	  <act:id type="new">c888710a53770a065aceae44d8abd0dd</act:id>
 	  <act:type>ASSET</act:type>
 	  <act:commodity>
 		  <cmdty:space>ISO4217</cmdty:space>
@@ -49,11 +49,11 @@
 			  <slot:value type="string">true</slot:value>
 		  </slot>
 	  </act:slots>
-	  <act:parent type="guid">b14f810bdb0b57b77acf1a5db700068c</act:parent>
+	  <act:parent type="new">b14f810bdb0b57b77acf1a5db700068c</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
 	  <act:name>Résidence</act:name>
-	  <act:id type="guid">b86ae426ae1fd7705d49ef6ae16d614a</act:id>
+	  <act:id type="new">b86ae426ae1fd7705d49ef6ae16d614a</act:id>
 	  <act:type>ASSET</act:type>
 	  <act:commodity>
 		  <cmdty:space>ISO4217</cmdty:space>
@@ -61,11 +61,11 @@
 	  </act:commodity>
 	  <act:commodity-scu>100</act:commodity-scu>
 	  <act:description>Résidence</act:description>
-	  <act:parent type="guid">c888710a53770a065aceae44d8abd0dd</act:parent>
+	  <act:parent type="new">c888710a53770a065aceae44d8abd0dd</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
 	  <act:name>Passif</act:name>
-	  <act:id type="guid">daf9ad37262c7254bbdf0be5ba26e29e</act:id>
+	  <act:id type="new">daf9ad37262c7254bbdf0be5ba26e29e</act:id>
 	  <act:type>LIABILITY</act:type>
 	  <act:commodity>
 		  <cmdty:space>ISO4217</cmdty:space>
@@ -73,7 +73,7 @@
 	  </act:commodity>
 	  <act:commodity-scu>100</act:commodity-scu>
 	  <act:description>Passif</act:description>
-	  <act:parent type="guid">1972cce2e2364f95b2b0bc014502661d</act:parent>
+	  <act:parent type="new">1972cce2e2364f95b2b0bc014502661d</act:parent>
 	  <act:slots>
 		  <slot>
 			  <slot:key>placeholder</slot:key>
@@ -83,7 +83,7 @@
   </gnc:account>
   <gnc:account version="2.0.0">
 	  <act:name>Emprunts</act:name>
-	  <act:id type="guid">03a161c156fdb13c85a1f84400866a29</act:id>
+	  <act:id type="new">03a161c156fdb13c85a1f84400866a29</act:id>
 	  <act:type>LIABILITY</act:type>
 	  <act:commodity>
 		  <cmdty:space>ISO4217</cmdty:space>
@@ -97,11 +97,11 @@
 			  <slot:value type="string">true</slot:value>
 		  </slot>
 	  </act:slots>
-	  <act:parent type="guid">daf9ad37262c7254bbdf0be5ba26e29e</act:parent>
+	  <act:parent type="new">daf9ad37262c7254bbdf0be5ba26e29e</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
 	  <act:name>Hypothèque</act:name>
-	  <act:id type="guid">e17068c9c1e1be7635d125ef0a073691</act:id>
+	  <act:id type="new">e17068c9c1e1be7635d125ef0a073691</act:id>
 	  <act:type>LIABILITY</act:type>
 	  <act:commodity>
 		  <cmdty:space>ISO4217</cmdty:space>
@@ -109,11 +109,11 @@
 	  </act:commodity>
 	  <act:commodity-scu>100</act:commodity-scu>
 	  <act:description>Emprunt hypothécaire pour la résidence</act:description>
-	  <act:parent type="guid">03a161c156fdb13c85a1f84400866a29</act:parent>
+	  <act:parent type="new">03a161c156fdb13c85a1f84400866a29</act:parent>
   </gnc:account>
   <gnc:account version="2.0.0">
 	  <act:name>Dépenses</act:name>
-	  <act:id type="guid">5882be9c31d58cc589c53f94d86f82da</act:id>
+	  <act:id type="new">5882be9c31d58cc589c53f94d86f82da</act:id>
 	  <act:type>EXPENSE</act:type>
 	  <act:commodity>
 		  <cmdty:space>ISO4217</cmdty:space>
@@ -121,7 +121,7 @@
 	  </act:commodity>
 	  <act:commodity-scu>100</act:commodity-scu>
 	  <act:description>Dépenses</act:description>
-	  <act:parent type="guid">1972cce2e2364f95b2b0bc014502661d</act:parent>
+	  <act:parent type="new">1972cce2e2364f95b2b0bc014502661d</act:parent>
 	  <act:slots>
 		  <slot>
 			  <slot:key>placeholder</slot:key>
@@ -131,7 +131,7 @@
   </gnc:account>
   <gnc:account version="2.0.0">
 		  <act:name>Intérêts</act:name>
-		  <act:id type="guid">6622783b69e9ca8105125c778c7b621f</act:id>
+		  <act:id type="new">6622783b69e9ca8105125c778c7b621f</act:id>
 		  <act:type>EXPENSE</act:type>
 		  <act:commodity>
 			  <cmdty:space>ISO4217</cmdty:space>
@@ -145,11 +145,11 @@
 				  <slot:value type="string">true</slot:value>
 			  </slot>
 		  </act:slots>
-		  <act:parent type="guid">5882be9c31d58cc589c53f94d86f82da</act:parent>
+		  <act:parent type="new">5882be9c31d58cc589c53f94d86f82da</act:parent>
 	  </gnc:account>
 	  <gnc:account version="2.0.0">
 		  <act:name>Hypothèque</act:name>
-		  <act:id type="guid">3b3cbc695ad5a40e97e6a238cbb6e98e</act:id>
+		  <act:id type="new">3b3cbc695ad5a40e97e6a238cbb6e98e</act:id>
 		  <act:type>EXPENSE</act:type>
 		  <act:commodity>
 			  <cmdty:space>ISO4217</cmdty:space>
@@ -157,11 +157,11 @@
 		  </act:commodity>
 		  <act:commodity-scu>100</act:commodity-scu>
 		  <act:description>Intérêts sur emprunt hypothécaire</act:description>
-		  <act:parent type="guid">6622783b69e9ca8105125c778c7b621f</act:parent>
+		  <act:parent type="new">6622783b69e9ca8105125c778c7b621f</act:parent>
 	  </gnc:account>
 	  <gnc:account version="2.0.0">
 		  <act:name>Entretien de la résidence</act:name>
-		  <act:id type="guid">6f52398f2c8d4668e4392b8f42c228d0</act:id>
+		  <act:id type="new">6f52398f2c8d4668e4392b8f42c228d0</act:id>
 		  <act:type>EXPENSE</act:type>
 		  <act:commodity>
 			  <cmdty:space>ISO4217</cmdty:space>
@@ -169,11 +169,11 @@
 		  </act:commodity>
 		  <act:commodity-scu>100</act:commodity-scu>
 		  <act:description>Entretien de la résidence</act:description>
-		  <act:parent type="guid">5882be9c31d58cc589c53f94d86f82da</act:parent>
+		  <act:parent type="new">5882be9c31d58cc589c53f94d86f82da</act:parent>
 	  </gnc:account>
 	  <gnc:account version="2.0.0">
 		  <act:name>Assurances</act:name>
-		  <act:id type="guid">93afcfa6113ca99a60ed52fff880904c</act:id>
+		  <act:id type="new">93afcfa6113ca99a60ed52fff880904c</act:id>
 		  <act:type>EXPENSE</act:type>
 		  <act:commodity>
 			  <cmdty:space>ISO4217</cmdty:space>
@@ -187,11 +187,11 @@
 				  <slot:value type="string">true</slot:value>
 			  </slot>
 		  </act:slots>
-		  <act:parent type="guid">5882be9c31d58cc589c53f94d86f82da</act:parent>
+		  <act:parent type="new">5882be9c31d58cc589c53f94d86f82da</act:parent>
 	  </gnc:account>
 	  <gnc:account version="2.0.0">
 		  <act:name>Résidence</act:name>
-		  <act:id type="guid">b5b8a47a69567954297061b1421b783d</act:id>
+		  <act:id type="new">b5b8a47a69567954297061b1421b783d</act:id>
 		  <act:type>EXPENSE</act:type>
 		  <act:commodity>
 			  <cmdty:space>ISO4217</cmdty:space>
@@ -199,11 +199,11 @@
 		  </act:commodity>
 		  <act:commodity-scu>100</act:commodity-scu>
 		  <act:description>Assurance de la résidence</act:description>
-		  <act:parent type="guid">93afcfa6113ca99a60ed52fff880904c</act:parent>
+		  <act:parent type="new">93afcfa6113ca99a60ed52fff880904c</act:parent>
 	  </gnc:account>
 	  <gnc:account version="2.0.0">
 		  <act:name>Taxes et impôts</act:name>
-		  <act:id type="guid">80e04606e5258beb9d50e264d5a40d85</act:id>
+		  <act:id type="new">80e04606e5258beb9d50e264d5a40d85</act:id>
 		  <act:type>EXPENSE</act:type>
 		  <act:commodity>
 			  <cmdty:space>ISO4217</cmdty:space>
@@ -217,11 +217,11 @@
 				  <slot:value type="string">true</slot:value>
 			  </slot>
 		  </act:slots>
-		  <act:parent type="guid">5882be9c31d58cc589c53f94d86f82da</act:parent>
+		  <act:parent type="new">5882be9c31d58cc589c53f94d86f82da</act:parent>
 	  </gnc:account>
 	  <gnc:account version="2.0.0">
 		  <act:name>Impôt foncier</act:name>
-		  <act:id type="guid">138dfe323ece735de3ca32486f15fa1e</act:id>
+		  <act:id type="new">138dfe323ece735de3ca32486f15fa1e</act:id>
 		  <act:type>EXPENSE</act:type>
 		  <act:commodity>
 			  <cmdty:space>ISO4217</cmdty:space>
@@ -229,7 +229,7 @@
 		  </act:commodity>
 		  <act:commodity-scu>100</act:commodity-scu>
 		  <act:description>Impôt foncier</act:description>
-		  <act:parent type="guid">80e04606e5258beb9d50e264d5a40d85</act:parent>
+		  <act:parent type="new">80e04606e5258beb9d50e264d5a40d85</act:parent>
 	  </gnc:account>
 </gnc-account-example>
 

Modified: gnucash/trunk/accounts/fr_CA/acctchrt_retraite.gnucash-xea
===================================================================
--- gnucash/trunk/accounts/fr_CA/acctchrt_retraite.gnucash-xea	2014-01-29 06:07:14 UTC (rev 23779)
+++ gnucash/trunk/accounts/fr_CA/acctchrt_retraite.gnucash-xea	2014-01-30 16:36:51 UTC (rev 23780)
@@ -17,7 +17,7 @@
   </gnc:account>
   <gnc:account version="2.0.0">
 	  <act:name>Actif</act:name>
-	  <act:id type="guid">b14f810bdb0b57b77acf1a5db700068c</act:id>
+	  <act:id type="new">b14f810bdb0b57b77acf1a5db700068c</act:id>
 	  <act:type>ASSET</act:type>
 	  <act:commodity>
 		  <cmdty:space>ISO4217</cmdty:space>
@@ -25,7 +25,7 @@
 	  </act:commodity>
 	  <act:commodity-scu>100</act:commodity-scu>
 	  <act:description>Actif</act:description>
-	  <act:parent type="guid">1972cce2e2364f95b2b0bc014502661d</act:parent>
+	  <act:parent type="new">1972cce2e2364f95b2b0bc014502661d</act:parent>
 	  <act:slots>
 		  <slot>
 			  <slot:key>placeholder</slot:key>
@@ -35,7 +35,7 @@
   </gnc:account>
 	  <gnc:account version="2.0.0">
 		  <act:name>Placements</act:name>
-		  <act:id type="guid">3609dabb457eb4b186c4059c93d2069a</act:id>
+		  <act:id type="new">3609dabb457eb4b186c4059c93d2069a</act:id>
 		  <act:type>ASSET</act:type>
 		  <act:commodity>
 			  <cmdty:space>ISO4217</cmdty:space>
@@ -43,11 +43,11 @@
 		  </act:commodity>
 		  <act:commodity-scu>100</act:commodity-scu>
 		  <act:description>Placements</act:description>
-		  <act:parent type="guid">b14f810bdb0b57b77acf1a5db700068c</act:parent>
+		  <act:parent type="new">b14f810bdb0b57b77acf1a5db700068c</act:parent>
 	  </gnc:account>
 		  <gnc:account version="2.0.0">
 			  <act:name>Retraite</act:name>
-			  <act:id type="guid">4da3426bfefc086f7922e263e8de98f7</act:id>
+			  <act:id type="new">4da3426bfefc086f7922e263e8de98f7</act:id>
 			  <act:type>ASSET</act:type>
 			  <act:commodity>
 				  <cmdty:space>ISO4217</cmdty:space>
@@ -61,11 +61,11 @@
 					  <slot:value type="string">true</slot:value>
 				  </slot>
 			  </act:slots>
-			  <act:parent type="guid">3609dabb457eb4b186c4059c93d2069a</act:parent>
+			  <act:parent type="new">3609dabb457eb4b186c4059c93d2069a</act:parent>
 		  </gnc:account>
 		  <gnc:account version="2.0.0">
 			  <act:name>Obligations</act:name>
-			  <act:id type="guid">5fb05abdef22b9a2b7e507f519ff0a40</act:id>
+			  <act:id type="new">5fb05abdef22b9a2b7e507f519ff0a40</act:id>
 			  <act:type>ASSET</act:type>
 			  <act:commodity>
 				  <cmdty:space>ISO4217</cmdty:space>
@@ -73,11 +73,11 @@
 			  </act:commodity>
 			  <act:commodity-scu>100</act:commodity-scu>
 			  <act:description>Obligations et débentures</act:description>
-			  <act:parent type="guid">4da3426bfefc086f7922e263e8de98f7</act:parent>
+			  <act:parent type="new">4da3426bfefc086f7922e263e8de98f7</act:parent>
 		  </gnc:account>
 		  <gnc:account version="2.0.0">
 			  <act:name>Actions</act:name>
-			  <act:id type="guid">46cda7ff6b22da72abe2a14501c6f9d7</act:id>
+			  <act:id type="new">46cda7ff6b22da72abe2a14501c6f9d7</act:id>
 			  <act:type>ASSET</act:type>
 			  <act:commodity>
 				  <cmdty:space>ISO4217</cmdty:space>
@@ -85,11 +85,11 @@
 			  </act:commodity>
 			  <act:commodity-scu>100</act:commodity-scu>
 			  <act:description>Actions</act:description>
-			  <act:parent type="guid">4da3426bfefc086f7922e263e8de98f7</act:parent>
+			  <act:parent type="new">4da3426bfefc086f7922e263e8de98f7</act:parent>
 		  </gnc:account>
 		  <gnc:account version="2.0.0">
 			  <act:name>Fonds commun</act:name>
-			  <act:id type="guid">45771eadb5d6025d28e4569b460ab1cf</act:id>
+			  <act:id type="new">45771eadb5d6025d28e4569b460ab1cf</act:id>
 			  <act:type>ASSET</act:type>
 			  <act:commodity>
 				  <cmdty:space>ISO4217</cmdty:space>
@@ -97,11 +97,11 @@
 			  </act:commodity>
 			  <act:commodity-scu>100</act:commodity-scu>
 			  <act:description>Fonds commun de placements</act:description>
-			  <act:parent type="guid">4da3426bfefc086f7922e263e8de98f7</act:parent>
+			  <act:parent type="new">4da3426bfefc086f7922e263e8de98f7</act:parent>
 		  </gnc:account>
 		  <gnc:account version="2.0.0">
 			  <act:name>Fonds d'indices boursiers</act:name>
-			  <act:id type="guid">20f3663bbd1635dba2f3039306ee355c</act:id>
+			  <act:id type="new">20f3663bbd1635dba2f3039306ee355c</act:id>
 			  <act:type>ASSET</act:type>
 			  <act:commodity>
 				  <cmdty:space>ISO4217</cmdty:space>
@@ -109,7 +109,7 @@
 			  </act:commodity>
 			  <act:commodity-scu>100</act:commodity-scu>
 			  <act:description>Fonds d'indices bourciers</act:description>
-			  <act:parent type="guid">4da3426bfefc086f7922e263e8de98f7</act:parent>
+			  <act:parent type="new">4da3426bfefc086f7922e263e8de98f7</act:parent>
 		  </gnc:account>
 </gnc-account-example>
 

Modified: gnucash/trunk/accounts/fr_CA/acctchrt_revenus.gnucash-xea
===================================================================
--- gnucash/trunk/accounts/fr_CA/acctchrt_revenus.gnucash-xea	2014-01-29 06:07:14 UTC (rev 23779)
+++ gnucash/trunk/accounts/fr_CA/acctchrt_revenus.gnucash-xea	2014-01-30 16:36:51 UTC (rev 23780)
@@ -17,7 +17,7 @@
 	</gnc:account>
 	<gnc:account version="2.0.0">
 		<act:name>Revenus</act:name>
-		<act:id type="guid">e5e6414e2da9abb0d11a675a1244e380</act:id>
+		<act:id type="new">e5e6414e2da9abb0d11a675a1244e380</act:id>
 		<act:type>INCOME</act:type>
 		<act:commodity>
 			<cmdty:space>ISO4217</cmdty:space>
@@ -25,7 +25,7 @@
 		</act:commodity>
 		<act:commodity-scu>100</act:commodity-scu>
 		<act:description>Revenus</act:description>
-		<act:parent type="guid">1972cce2e2364f95b2b0bc014502661d</act:parent>
+		<act:parent type="new">1972cce2e2364f95b2b0bc014502661d</act:parent>
 		<act:slots>
 			<slot>
 				<slot:key>placeholder</slot:key>
@@ -35,7 +35,7 @@
 	</gnc:account>
 	<gnc:account version="2.0.0">
 		<act:name>Emploi</act:name>
-		<act:id type="guid">37aced4bc848665fa4f425ac1d79f0ac</act:id>
+		<act:id type="new">37aced4bc848665fa4f425ac1d79f0ac</act:id>
 		<act:type>INCOME</act:type>
 		<act:commodity>
 			<cmdty:space>ISO4217</cmdty:space>
@@ -43,11 +43,11 @@
 		</act:commodity>
 		<act:commodity-scu>100</act:commodity-scu>
 		<act:description>Revenus d'emploi</act:description>
-		<act:parent type="guid">e5e6414e2da9abb0d11a675a1244e380</act:parent>
+		<act:parent type="new">e5e6414e2da9abb0d11a675a1244e380</act:parent>
 	</gnc:account>
 	<gnc:account version="2.0.0">
 		<act:name>Commisssions</act:name>
-		<act:id type="guid">4dbd931cbbd8483c717a98897f00a65b</act:id>
+		<act:id type="new">4dbd931cbbd8483c717a98897f00a65b</act:id>
 		<act:type>INCOME</act:type>
 		<act:commodity>
 			<cmdty:space>ISO4217</cmdty:space>
@@ -55,11 +55,11 @@
 		</act:commodity>
 		<act:commodity-scu>100</act:commodity-scu>
 		<act:description>Commissions sur ventes</act:description>
-		<act:parent type="guid">37aced4bc848665fa4f425ac1d79f0ac</act:parent>
+		<act:parent type="new">37aced4bc848665fa4f425ac1d79f0ac</act:parent>
 	</gnc:account>
 	<gnc:account version="2.0.0">
 		<act:name>Primes</act:name>
-		<act:id type="guid">3f5b8f04c1402f77e7b91844ff2d64f3</act:id>
+		<act:id type="new">3f5b8f04c1402f77e7b91844ff2d64f3</act:id>
 		<act:type>INCOME</act:type>
 		<act:commodity>
 			<cmdty:space>ISO4217</cmdty:space>
@@ -67,11 +67,11 @@
 		</act:commodity>
 		<act:commodity-scu>100</act:commodity-scu>
 		<act:description> Primes et bonis</act:description>
-		<act:parent type="guid">37aced4bc848665fa4f425ac1d79f0ac</act:parent>
+		<act:parent type="new">37aced4bc848665fa4f425ac1d79f0ac</act:parent>
 	</gnc:account>
 	<gnc:account version="2.0.0">
 		<act:name>Salaire</act:name>
-		<act:id type="guid">90d29b5d3b8ac90ece87e9d9af732365</act:id>
+		<act:id type="new">90d29b5d3b8ac90ece87e9d9af732365</act:id>
 		<act:type>INCOME</act:type>
 		<act:commodity>
 			<cmdty:space>ISO4217</cmdty:space>
@@ -79,11 +79,11 @@
 		</act:commodity>
 		<act:commodity-scu>100</act:commodity-scu>
 		<act:description>Salaire brut</act:description>
-		<act:parent type="guid">37aced4bc848665fa4f425ac1d79f0ac</act:parent>
+		<act:parent type="new">37aced4bc848665fa4f425ac1d79f0ac</act:parent>
 	</gnc:account>
 	<gnc:account version="2.0.0">
 		<act:name>Frais remboursés</act:name>
-		<act:id type="guid">bb1979e6af4a44011004b0d093660db5</act:id>
+		<act:id type="new">bb1979e6af4a44011004b0d093660db5</act:id>
 		<act:type>INCOME</act:type>
 		<act:commodity>
 			<cmdty:space>ISO4217</cmdty:space>
@@ -91,11 +91,11 @@
 		</act:commodity>
 		<act:commodity-scu>100</act:commodity-scu>
 		<act:description>Notes de frais rembousées</act:description>
-		<act:parent type="guid">37aced4bc848665fa4f425ac1d79f0ac</act:parent>
+		<act:parent type="new">37aced4bc848665fa4f425ac1d79f0ac</act:parent>
 	</gnc:account>
 	<gnc:account version="2.0.0">
 			<act:name>Dépenses</act:name>
-			<act:id type="guid">5882be9c31d58cc589c53f94d86f82da</act:id>
+			<act:id type="new">5882be9c31d58cc589c53f94d86f82da</act:id>
 			<act:type>EXPENSE</act:type>
 			<act:commodity>
 				<cmdty:space>ISO4217</cmdty:space>
@@ -103,7 +103,7 @@
 			</act:commodity>
 			<act:commodity-scu>100</act:commodity-scu>
 			<act:description>Dépenses</act:description>
-			<act:parent type="guid">1972cce2e2364f95b2b0bc014502661d</act:parent>
+			<act:parent type="new">1972cce2e2364f95b2b0bc014502661d</act:parent>
 			<act:slots>
 				<slot>
 					<slot:key>placeholder</slot:key>
@@ -113,7 +113,7 @@
 		</gnc:account>
 		<gnc:account version="2.0.0">
 			<act:name>Taxes et impôts</act:name>
-			<act:id type="guid">80e04606e5258beb9d50e264d5a40d85</act:id>
+			<act:id type="new">80e04606e5258beb9d50e264d5a40d85</act:id>
 			<act:type>EXPENSE</act:type>
 			<act:commodity>
 				<cmdty:space>ISO4217</cmdty:space>
@@ -127,11 +127,11 @@
 					<slot:value type="string">true</slot:value>
 				</slot>
 			</act:slots>
-			<act:parent type="guid">5882be9c31d58cc589c53f94d86f82da</act:parent>
+			<act:parent type="new">5882be9c31d58cc589c53f94d86f82da</act:parent>
 		</gnc:account>
 		<gnc:account version="2.0.0">
 			<act:name>Emploi</act:name>
-			<act:id type="guid">43e6d2ed9633b94707da60146f3559c4</act:id>
+			<act:id type="new">43e6d2ed9633b94707da60146f3559c4</act:id>
 			<act:type>EXPENSE</act:type>
 			<act:commodity>
 				<cmdty:space>ISO4217</cmdty:space>
@@ -139,11 +139,11 @@
 			</act:commodity>
 			<act:commodity-scu>100</act:commodity-scu>
 			<act:description>Taxes et impôts sur revenus d'emploi</act:description>
-			<act:parent type="guid">80e04606e5258beb9d50e264d5a40d85</act:parent>
+			<act:parent type="new">80e04606e5258beb9d50e264d5a40d85</act:parent>
 		</gnc:account>
 		<gnc:account version="2.0.0">
 			<act:name>Assurance emploi</act:name>
-			<act:id type="guid">f694c908fc5a2c370876c5f0fe69ad47</act:id>
+			<act:id type="new">f694c908fc5a2c370876c5f0fe69ad47</act:id>
 			<act:type>EXPENSE</act:type>
 			<act:commodity>
 				<cmdty:space>ISO4217</cmdty:space>
@@ -151,11 +151,11 @@
 			</act:commodity>
 			<act:commodity-scu>100</act:commodity-scu>
 			<act:description>Assurance emploi</act:description>
-			<act:parent type="guid">43e6d2ed9633b94707da60146f3559c4</act:parent>
+			<act:parent type="new">43e6d2ed9633b94707da60146f3559c4</act:parent>
 		</gnc:account>
 		<gnc:account version="2.0.0">
 			<act:name>Fédéral</act:name>
-			<act:id type="guid">512b9220039ee417a161fdf773d84e86</act:id>
+			<act:id type="new">512b9220039ee417a161fdf773d84e86</act:id>
 			<act:type>EXPENSE</act:type>
 			<act:commodity>
 				<cmdty:space>ISO4217</cmdty:space>
@@ -163,11 +163,11 @@
 			</act:commodity>
 			<act:commodity-scu>100</act:commodity-scu>
 			<act:description>Impôt fédéral</act:description>
-			<act:parent type="guid">43e6d2ed9633b94707da60146f3559c4</act:parent>
+			<act:parent type="new">43e6d2ed9633b94707da60146f3559c4</act:parent>
 		</gnc:account>
 		<gnc:account version="2.0.0">
 			<act:name>Provincial</act:name>
-			<act:id type="guid">a2dac67a630b55697e79cc0e4e5c4786</act:id>
+			<act:id type="new">a2dac67a630b55697e79cc0e4e5c4786</act:id>
 			<act:type>EXPENSE</act:type>
 			<act:commodity>
 				<cmdty:space>ISO4217</cmdty:space>
@@ -175,11 +175,11 @@
 			</act:commodity>
 			<act:commodity-scu>100</act:commodity-scu>
 			<act:description>Impôt provincial</act:description>
-			<act:parent type="guid">43e6d2ed9633b94707da60146f3559c4</act:parent>
+			<act:parent type="new">43e6d2ed9633b94707da60146f3559c4</act:parent>
 		</gnc:account>
 		<gnc:account version="2.0.0">
 			<act:name>RAMQ/Medicare</act:name>
-			<act:id type="guid">35e70cc110954b479ab3c634e68fb74d</act:id>
+			<act:id type="new">35e70cc110954b479ab3c634e68fb74d</act:id>
 			<act:type>EXPENSE</act:type>
 			<act:commodity>
 				<cmdty:space>ISO4217</cmdty:space>
@@ -187,11 +187,11 @@
 			</act:commodity>
 			<act:commodity-scu>100</act:commodity-scu>
 			<act:description>Régime d'assurance maladie</act:description>
-			<act:parent type="guid">43e6d2ed9633b94707da60146f3559c4</act:parent>
+			<act:parent type="new">43e6d2ed9633b94707da60146f3559c4</act:parent>
 		</gnc:account>
 		<gnc:account version="2.0.0">
 			<act:name>RRQ/RPC</act:name>
-			<act:id type="guid">8c4ad52d84f0e7615ab7db5ebc3a02e6</act:id>
+			<act:id type="new">8c4ad52d84f0e7615ab7db5ebc3a02e6</act:id>
 			<act:type>EXPENSE</act:type>
 			<act:commodity>
 				<cmdty:space>ISO4217</cmdty:space>
@@ -199,7 +199,7 @@
 			</act:commodity>
 			<act:commodity-scu>100</act:commodity-scu>
 			<act:description>Régime de rentes d'état</act:description>
-			<act:parent type="guid">43e6d2ed9633b94707da60146f3559c4</act:parent>
+			<act:parent type="new">43e6d2ed9633b94707da60146f3559c4</act:parent>
 		</gnc:account>
 </gnc-account-example>
 

Modified: gnucash/trunk/accounts/lv/acctchrt_business.gnucash-xea
===================================================================
--- gnucash/trunk/accounts/lv/acctchrt_business.gnucash-xea	2014-01-29 06:07:14 UTC (rev 23779)
+++ gnucash/trunk/accounts/lv/acctchrt_business.gnucash-xea	2014-01-30 16:36:51 UTC (rev 23780)
@@ -41,12 +41,12 @@
     <gnc-act:exclude-from-select-all>1</gnc-act:exclude-from-select-all>
 <gnc:account version="2.0.0">
   <act:name>Root Account</act:name>
-  <act:id type="guid">f1d190ad7b90d92a692014bbf7e281a2</act:id>
+  <act:id type="new">f1d190ad7b90d92a692014bbf7e281a2</act:id>
   <act:type>ROOT</act:type>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1. Ilgtermiņa ieguldījumi</act:name>
-  <act:id type="guid">704eabdd648730a6b645d6405c05dcb5</act:id>
+  <act:id type="new">704eabdd648730a6b645d6405c05dcb5</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -60,11 +60,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">f1d190ad7b90d92a692014bbf7e281a2</act:parent>
+  <act:parent type="new">f1d190ad7b90d92a692014bbf7e281a2</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1.2. Pamatlīdzekļi</act:name>
-  <act:id type="guid">03c7b55c5f9e7e575eb860b27361d0aa</act:id>
+  <act:id type="new">03c7b55c5f9e7e575eb860b27361d0aa</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -78,11 +78,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">704eabdd648730a6b645d6405c05dcb5</act:parent>
+  <act:parent type="new">704eabdd648730a6b645d6405c05dcb5</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1220 Tehnoloģiskās iekārtas un mašīnas</act:name>
-  <act:id type="guid">2365bf1c664e3f21ad7b19410b0d4c29</act:id>
+  <act:id type="new">2365bf1c664e3f21ad7b19410b0d4c29</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -100,11 +100,11 @@
       <slot:value type="string">Piem., dators.</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">03c7b55c5f9e7e575eb860b27361d0aa</act:parent>
+  <act:parent type="new">03c7b55c5f9e7e575eb860b27361d0aa</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1230 Pārējie pamatlīdzekļi un inventārs</act:name>
-  <act:id type="guid">3f28f6d2f8a9be6c49503ce02603c1c1</act:id>
+  <act:id type="new">3f28f6d2f8a9be6c49503ce02603c1c1</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -118,11 +118,11 @@
       <slot:value type="string">Piem., automašīna</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">03c7b55c5f9e7e575eb860b27361d0aa</act:parent>
+  <act:parent type="new">03c7b55c5f9e7e575eb860b27361d0aa</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1290 Pamatlīdzekļu nolietojums (pasīvā)</act:name>
-  <act:id type="guid">364a0b133afaff78947e7310d84951a4</act:id>
+  <act:id type="new">364a0b133afaff78947e7310d84951a4</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -130,11 +130,11 @@
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>1290</act:code>
-  <act:parent type="guid">03c7b55c5f9e7e575eb860b27361d0aa</act:parent>
+  <act:parent type="new">03c7b55c5f9e7e575eb860b27361d0aa</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>3. Pašu kapitāls</act:name>
-  <act:id type="guid">f241bfd7e177b5591d6ca17d2065ec23</act:id>
+  <act:id type="new">f241bfd7e177b5591d6ca17d2065ec23</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -148,11 +148,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">f1d190ad7b90d92a692014bbf7e281a2</act:parent>
+  <act:parent type="new">f1d190ad7b90d92a692014bbf7e281a2</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>3.1 Pamatkapitāls vai līdzdalības kapitāls agio, ilgtermiņa ieguldījumu pārvērtēšanas rezerve</act:name>
-  <act:id type="guid">202759bd32c6f91dc659e4c423d42dd6</act:id>
+  <act:id type="new">202759bd32c6f91dc659e4c423d42dd6</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -166,11 +166,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">f241bfd7e177b5591d6ca17d2065ec23</act:parent>
+  <act:parent type="new">f241bfd7e177b5591d6ca17d2065ec23</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>3110 Pamatkapitāls vai līdzdalības kapitāls</act:name>
-  <act:id type="guid">130465e2ff36a28d12bf755820163b50</act:id>
+  <act:id type="new">130465e2ff36a28d12bf755820163b50</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -178,11 +178,11 @@
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>3110</act:code>
-  <act:parent type="guid">202759bd32c6f91dc659e4c423d42dd6</act:parent>
+  <act:parent type="new">202759bd32c6f91dc659e4c423d42dd6</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>3.4. Nesadalītā peļņa vai nesegtie zaudējumi</act:name>
-  <act:id type="guid">b4836d8414f944228aa5eecdb6187e0b</act:id>
+  <act:id type="new">b4836d8414f944228aa5eecdb6187e0b</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -196,11 +196,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">f241bfd7e177b5591d6ca17d2065ec23</act:parent>
+  <act:parent type="new">f241bfd7e177b5591d6ca17d2065ec23</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>3410 Pārskata gada nesadalītā peļņa </act:name>
-  <act:id type="guid">897ffabc938549cd274b698eaac3e386</act:id>
+  <act:id type="new">897ffabc938549cd274b698eaac3e386</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -208,11 +208,11 @@
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>3410</act:code>
-  <act:parent type="guid">b4836d8414f944228aa5eecdb6187e0b</act:parent>
+  <act:parent type="new">b4836d8414f944228aa5eecdb6187e0b</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>3420 Iepriekšējo gadu nesadalītā peļņa vai nesegtie zaudējumi</act:name>
-  <act:id type="guid">c67e94087067d5755c7414eaa737167f</act:id>
+  <act:id type="new">c67e94087067d5755c7414eaa737167f</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -220,11 +220,11 @@
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>3420</act:code>
-  <act:parent type="guid">b4836d8414f944228aa5eecdb6187e0b</act:parent>
+  <act:parent type="new">b4836d8414f944228aa5eecdb6187e0b</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>5. Kreditori</act:name>
-  <act:id type="guid">63436c16eef1271c1b20696e8c3a0d88</act:id>
+  <act:id type="new">63436c16eef1271c1b20696e8c3a0d88</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -238,11 +238,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">f1d190ad7b90d92a692014bbf7e281a2</act:parent>
+  <act:parent type="new">f1d190ad7b90d92a692014bbf7e281a2</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>5.1. Norēķini par aizņēmumiem</act:name>
-  <act:id type="guid">ca0d662458e5e96872d8b1ceac49947a</act:id>
+  <act:id type="new">ca0d662458e5e96872d8b1ceac49947a</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -256,11 +256,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">63436c16eef1271c1b20696e8c3a0d88</act:parent>
+  <act:parent type="new">63436c16eef1271c1b20696e8c3a0d88</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>5140 Citi aizņēmumi</act:name>
-  <act:id type="guid">5075144a68d29eed416773f32c2a8280</act:id>
+  <act:id type="new">5075144a68d29eed416773f32c2a8280</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -274,11 +274,11 @@
       <slot:value type="string">Piem., privāts aizdevums SIA</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">ca0d662458e5e96872d8b1ceac49947a</act:parent>
+  <act:parent type="new">ca0d662458e5e96872d8b1ceac49947a</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>5.3. Norēķini ar piegādātājiem un darbuzņēmējiem</act:name>
-  <act:id type="guid">a8a5f40f126c8ad09d17d69a9f4bf20a</act:id>
+  <act:id type="new">a8a5f40f126c8ad09d17d69a9f4bf20a</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -292,11 +292,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">63436c16eef1271c1b20696e8c3a0d88</act:parent>
+  <act:parent type="new">63436c16eef1271c1b20696e8c3a0d88</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>5310 Norēķini ar piegādātājiem un darbuzņēmējiem</act:name>
-  <act:id type="guid">bc343c3af452d8c502cd41ee998c48f3</act:id>
+  <act:id type="new">bc343c3af452d8c502cd41ee998c48f3</act:id>
   <act:type>PAYABLE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -318,11 +318,11 @@
       <slot:value type="string">Piem., saņemtie rēķini</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">a8a5f40f126c8ad09d17d69a9f4bf20a</act:parent>
+  <act:parent type="new">a8a5f40f126c8ad09d17d69a9f4bf20a</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>5.6. Norēķini par darba samaksu un ieturējumiem (izņemot nodokļus</act:name>
-  <act:id type="guid">d1dab714f10f758f918e6e9c42dcefd3</act:id>
+  <act:id type="new">d1dab714f10f758f918e6e9c42dcefd3</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -336,11 +336,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">63436c16eef1271c1b20696e8c3a0d88</act:parent>
+  <act:parent type="new">63436c16eef1271c1b20696e8c3a0d88</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>5610 Norēķini par darba algu</act:name>
-  <act:id type="guid">8288ff95c59046730814b04ff871c2f4</act:id>
+  <act:id type="new">8288ff95c59046730814b04ff871c2f4</act:id>
   <act:type>PAYABLE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -348,11 +348,11 @@
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>5610</act:code>
-  <act:parent type="guid">d1dab714f10f758f918e6e9c42dcefd3</act:parent>
+  <act:parent type="new">d1dab714f10f758f918e6e9c42dcefd3</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>5.7. Norēķini par nodokļiem</act:name>
-  <act:id type="guid">f95b9f7c8b6db80dd7ded93317c09387</act:id>
+  <act:id type="new">f95b9f7c8b6db80dd7ded93317c09387</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -366,11 +366,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">63436c16eef1271c1b20696e8c3a0d88</act:parent>
+  <act:parent type="new">63436c16eef1271c1b20696e8c3a0d88</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>5721 Norēķini par PVN</act:name>
-  <act:id type="guid">790a9d5d942fd48aeff7ffea84a19b36</act:id>
+  <act:id type="new">790a9d5d942fd48aeff7ffea84a19b36</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -378,11 +378,11 @@
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>5721</act:code>
-  <act:parent type="guid">f95b9f7c8b6db80dd7ded93317c09387</act:parent>
+  <act:parent type="new">f95b9f7c8b6db80dd7ded93317c09387</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>5720 Norēķini par IIN</act:name>
-  <act:id type="guid">5f679c7ac8baa02baf02700765a64e70</act:id>
+  <act:id type="new">5f679c7ac8baa02baf02700765a64e70</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -390,11 +390,11 @@
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>5720</act:code>
-  <act:parent type="guid">f95b9f7c8b6db80dd7ded93317c09387</act:parent>
+  <act:parent type="new">f95b9f7c8b6db80dd7ded93317c09387</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>5724 Norēķini par VSAOI (darba ņēmēja daļa)</act:name>
-  <act:id type="guid">aa99eaf5160726330f4d07a0c438793f</act:id>
+  <act:id type="new">aa99eaf5160726330f4d07a0c438793f</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -402,11 +402,11 @@
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>5724</act:code>
-  <act:parent type="guid">f95b9f7c8b6db80dd7ded93317c09387</act:parent>
+  <act:parent type="new">f95b9f7c8b6db80dd7ded93317c09387</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>5726 Norēķini par uzņēmējdarbības riska valsts nodevu</act:name>
-  <act:id type="guid">143de485bc2ed65d1799ba63b6d5b68a</act:id>
+  <act:id type="new">143de485bc2ed65d1799ba63b6d5b68a</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -414,11 +414,11 @@
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>5726</act:code>
-  <act:parent type="guid">f95b9f7c8b6db80dd7ded93317c09387</act:parent>
+  <act:parent type="new">f95b9f7c8b6db80dd7ded93317c09387</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>5725 Norēkini par VSAOI (darba devēja daļa)</act:name>
-  <act:id type="guid">79a3519e02955bdb9bc6538e8f599583</act:id>
+  <act:id type="new">79a3519e02955bdb9bc6538e8f599583</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -426,11 +426,11 @@
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>5725</act:code>
-  <act:parent type="guid">f95b9f7c8b6db80dd7ded93317c09387</act:parent>
+  <act:parent type="new">f95b9f7c8b6db80dd7ded93317c09387</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>5710 Norēķini par uzņēmuma ienākuma nodokli</act:name>
-  <act:id type="guid">28d0106efb3dd38eab0530f415e194f7</act:id>
+  <act:id type="new">28d0106efb3dd38eab0530f415e194f7</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -438,11 +438,11 @@
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>5710</act:code>
-  <act:parent type="guid">f95b9f7c8b6db80dd7ded93317c09387</act:parent>
+  <act:parent type="new">f95b9f7c8b6db80dd7ded93317c09387</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>5.5. Norēkini par parādiem ar personālu</act:name>
-  <act:id type="guid">8b4824ee28408402da7af3410e586301</act:id>
+  <act:id type="new">8b4824ee28408402da7af3410e586301</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -455,11 +455,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">63436c16eef1271c1b20696e8c3a0d88</act:parent>
+  <act:parent type="new">63436c16eef1271c1b20696e8c3a0d88</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>5510 Norēķini par parādiem personālam</act:name>
-  <act:id type="guid">b24bedfbd433f378404a5f5cbc5c10e1</act:id>
+  <act:id type="new">b24bedfbd433f378404a5f5cbc5c10e1</act:id>
   <act:type>PAYABLE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -473,11 +473,11 @@
       <slot:value type="string">#ededececebeb</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">8b4824ee28408402da7af3410e586301</act:parent>
+  <act:parent type="new">8b4824ee28408402da7af3410e586301</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>6. Ieņēmumi no uzņēmuma saimnieciskās darbības</act:name>
-  <act:id type="guid">d52bfba7a8020f9fdb13d95cdbc4a8a1</act:id>
+  <act:id type="new">d52bfba7a8020f9fdb13d95cdbc4a8a1</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -495,11 +495,11 @@
       <slot:value type="string">6110 Ieņēmumi no pamatdarbības</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">f1d190ad7b90d92a692014bbf7e281a2</act:parent>
+  <act:parent type="new">f1d190ad7b90d92a692014bbf7e281a2</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>6.1. Ieņēmumi no pārdošanas, kas apliekami ar nodokļiem vispārējā kārtībā</act:name>
-  <act:id type="guid">e355fa0064ebe4f78ee7bfe3eb8eedcc</act:id>
+  <act:id type="new">e355fa0064ebe4f78ee7bfe3eb8eedcc</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -513,11 +513,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">d52bfba7a8020f9fdb13d95cdbc4a8a1</act:parent>
+  <act:parent type="new">d52bfba7a8020f9fdb13d95cdbc4a8a1</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>6110 Ieņēmumi no pamatdarbības produkcijas un pakalpojumu pārdošanas</act:name>
-  <act:id type="guid">33ca43ada815cf23bc1bc803810ed5be</act:id>
+  <act:id type="new">33ca43ada815cf23bc1bc803810ed5be</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -525,11 +525,11 @@
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>6110</act:code>
-  <act:parent type="guid">e355fa0064ebe4f78ee7bfe3eb8eedcc</act:parent>
+  <act:parent type="new">e355fa0064ebe4f78ee7bfe3eb8eedcc</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>7. Saimnieciskās darbības izdevumi</act:name>
-  <act:id type="guid">5bff8991d59134283c3c6d0d50add02b</act:id>
+  <act:id type="new">5bff8991d59134283c3c6d0d50add02b</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -543,11 +543,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">f1d190ad7b90d92a692014bbf7e281a2</act:parent>
+  <act:parent type="new">f1d190ad7b90d92a692014bbf7e281a2</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>7.1. Izdevumi izejvielu, materiālu un preču iepirkšanai</act:name>
-  <act:id type="guid">2b23b70834e3a7f56018143799fe3369</act:id>
+  <act:id type="new">2b23b70834e3a7f56018143799fe3369</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -555,11 +555,11 @@
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>7.1.</act:code>
-  <act:parent type="guid">5bff8991d59134283c3c6d0d50add02b</act:parent>
+  <act:parent type="new">5bff8991d59134283c3c6d0d50add02b</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>7170 Samaksa par darbiem un pakalpojumiem no ārienes</act:name>
-  <act:id type="guid">c8cee36d228fe6adc6fa6f836051f221</act:id>
+  <act:id type="new">c8cee36d228fe6adc6fa6f836051f221</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -567,11 +567,11 @@
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>7170</act:code>
-  <act:parent type="guid">2b23b70834e3a7f56018143799fe3369</act:parent>
+  <act:parent type="new">2b23b70834e3a7f56018143799fe3369</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>7120 Preču piegādes, pakalpojumu sniegšanas  izdevumi</act:name>
-  <act:id type="guid">e084194cfdb711c85fba6f5279cec410</act:id>
+  <act:id type="new">e084194cfdb711c85fba6f5279cec410</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -585,11 +585,11 @@
       <slot:value type="string">Piem., par benzīnu</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">2b23b70834e3a7f56018143799fe3369</act:parent>
+  <act:parent type="new">2b23b70834e3a7f56018143799fe3369</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>7190 Pirkto materiālu un preču krājumu un vērtības izmaiņas</act:name>
-  <act:id type="guid">4314a0f403d8111f788de37ccbba1fcf</act:id>
+  <act:id type="new">4314a0f403d8111f788de37ccbba1fcf</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -597,11 +597,11 @@
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>7190</act:code>
-  <act:parent type="guid">2b23b70834e3a7f56018143799fe3369</act:parent>
+  <act:parent type="new">2b23b70834e3a7f56018143799fe3369</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>7.2. Personāla izmaksas</act:name>
-  <act:id type="guid">42dd3b53b11e2590755e5720ccb8e944</act:id>
+  <act:id type="new">42dd3b53b11e2590755e5720ccb8e944</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -615,11 +615,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">5bff8991d59134283c3c6d0d50add02b</act:parent>
+  <act:parent type="new">5bff8991d59134283c3c6d0d50add02b</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>7220 Pārvaldes personāla un administratīvā personāla algas</act:name>
-  <act:id type="guid">d78b3143ddbe8cd1df8e07cb3211c3d6</act:id>
+  <act:id type="new">d78b3143ddbe8cd1df8e07cb3211c3d6</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -627,11 +627,11 @@
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>7220</act:code>
-  <act:parent type="guid">42dd3b53b11e2590755e5720ccb8e944</act:parent>
+  <act:parent type="new">42dd3b53b11e2590755e5720ccb8e944</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>7210 Izpildpersonāla algas</act:name>
-  <act:id type="guid">733d3b31732ba36bf029b50ad8d243d8</act:id>
+  <act:id type="new">733d3b31732ba36bf029b50ad8d243d8</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -639,11 +639,11 @@
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>7210</act:code>
-  <act:parent type="guid">42dd3b53b11e2590755e5720ccb8e944</act:parent>
+  <act:parent type="new">42dd3b53b11e2590755e5720ccb8e944</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>7.3. Sociālās nodevas un izmaksas</act:name>
-  <act:id type="guid">c1fde9865bbfc3d43ff0053a30db40a1</act:id>
+  <act:id type="new">c1fde9865bbfc3d43ff0053a30db40a1</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -657,11 +657,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">5bff8991d59134283c3c6d0d50add02b</act:parent>
+  <act:parent type="new">5bff8991d59134283c3c6d0d50add02b</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>7310 Sociālais nodoklis</act:name>
-  <act:id type="guid">961b0bc162623b55a336d973ec9c6a21</act:id>
+  <act:id type="new">961b0bc162623b55a336d973ec9c6a21</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -669,11 +669,11 @@
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>7310</act:code>
-  <act:parent type="guid">c1fde9865bbfc3d43ff0053a30db40a1</act:parent>
+  <act:parent type="new">c1fde9865bbfc3d43ff0053a30db40a1</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>7320 Pārējās sociālās izmaksa</act:name>
-  <act:id type="guid">546e2ec67d23a4910559abd540c13b4c</act:id>
+  <act:id type="new">546e2ec67d23a4910559abd540c13b4c</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -681,11 +681,11 @@
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>7320</act:code>
-  <act:parent type="guid">c1fde9865bbfc3d43ff0053a30db40a1</act:parent>
+  <act:parent type="new">c1fde9865bbfc3d43ff0053a30db40a1</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>7.7. Administrācijas izdevumi</act:name>
-  <act:id type="guid">37a4fe57e3639910c229ec5a9dc5a43e</act:id>
+  <act:id type="new">37a4fe57e3639910c229ec5a9dc5a43e</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -699,11 +699,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">5bff8991d59134283c3c6d0d50add02b</act:parent>
+  <act:parent type="new">5bff8991d59134283c3c6d0d50add02b</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>7710 Sakaru izdevumi</act:name>
-  <act:id type="guid">3926f1b4bec084405b80b4b2c593bdc2</act:id>
+  <act:id type="new">3926f1b4bec084405b80b4b2c593bdc2</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -711,11 +711,11 @@
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>7710</act:code>
-  <act:parent type="guid">37a4fe57e3639910c229ec5a9dc5a43e</act:parent>
+  <act:parent type="new">37a4fe57e3639910c229ec5a9dc5a43e</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>7760 Transporta izdevumi administrācijas vajadzībām</act:name>
-  <act:id type="guid">81dd7f75ecdc8fa74e757a07e9d0bd0f</act:id>
+  <act:id type="new">81dd7f75ecdc8fa74e757a07e9d0bd0f</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -723,11 +723,11 @@
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>7760</act:code>
-  <act:parent type="guid">37a4fe57e3639910c229ec5a9dc5a43e</act:parent>
+  <act:parent type="new">37a4fe57e3639910c229ec5a9dc5a43e</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>7720 Kantora (biroja) izdevumi</act:name>
-  <act:id type="guid">38fa66ee9ca7f9defeb814326b4e5016</act:id>
+  <act:id type="new">38fa66ee9ca7f9defeb814326b4e5016</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -741,11 +741,11 @@
       <slot:value type="string">Piem., kancelejas preces, grāmatas utt.</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">37a4fe57e3639910c229ec5a9dc5a43e</act:parent>
+  <act:parent type="new">37a4fe57e3639910c229ec5a9dc5a43e</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>7750 Naudas apgrozījuma blakus izdevumi</act:name>
-  <act:id type="guid">1b6c607cca0c9a6442c1b23f1da94b57</act:id>
+  <act:id type="new">1b6c607cca0c9a6442c1b23f1da94b57</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -759,11 +759,11 @@
       <slot:value type="string">maksa par bankas pakalpojumiem</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">37a4fe57e3639910c229ec5a9dc5a43e</act:parent>
+  <act:parent type="new">37a4fe57e3639910c229ec5a9dc5a43e</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>7770 Citi vadīšanas un administrācijas izdevumi</act:name>
-  <act:id type="guid">ee6e83ab7e527d02bc47f3005148d0ee</act:id>
+  <act:id type="new">ee6e83ab7e527d02bc47f3005148d0ee</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -771,11 +771,11 @@
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>7770</act:code>
-  <act:parent type="guid">37a4fe57e3639910c229ec5a9dc5a43e</act:parent>
+  <act:parent type="new">37a4fe57e3639910c229ec5a9dc5a43e</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>7.5 Pārējie saimnieciskās darbības izdevumi</act:name>
-  <act:id type="guid">8180fe22cdc7b0d83257918cbee48522</act:id>
+  <act:id type="new">8180fe22cdc7b0d83257918cbee48522</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -789,11 +789,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">5bff8991d59134283c3c6d0d50add02b</act:parent>
+  <act:parent type="new">5bff8991d59134283c3c6d0d50add02b</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>7540 Apdrošināšanas maksājumi (izņemot darbinieku apdrošināšanu)</act:name>
-  <act:id type="guid">46e74c8480474e8f203cb407b119a7f2</act:id>
+  <act:id type="new">46e74c8480474e8f203cb407b119a7f2</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -807,11 +807,11 @@
       <slot:value type="string">Piem., mašīnas apdrošināšana</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">8180fe22cdc7b0d83257918cbee48522</act:parent>
+  <act:parent type="new">8180fe22cdc7b0d83257918cbee48522</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>7550 Pārējie saimnieciskās darbības izdevumi</act:name>
-  <act:id type="guid">ac9c080856d91885eaa6c68608e252a0</act:id>
+  <act:id type="new">ac9c080856d91885eaa6c68608e252a0</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -819,11 +819,11 @@
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>7550</act:code>
-  <act:parent type="guid">8180fe22cdc7b0d83257918cbee48522</act:parent>
+  <act:parent type="new">8180fe22cdc7b0d83257918cbee48522</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>7.4. Pamatlīdzekļu nolietojums</act:name>
-  <act:id type="guid">8dbac8e19acab0965568911995842d37</act:id>
+  <act:id type="new">8dbac8e19acab0965568911995842d37</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -837,11 +837,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">5bff8991d59134283c3c6d0d50add02b</act:parent>
+  <act:parent type="new">5bff8991d59134283c3c6d0d50add02b</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>7420 Pamatlīdzekļu nolietojums</act:name>
-  <act:id type="guid">2abcc3648ab18ff0f1d673d4adaa4b4f</act:id>
+  <act:id type="new">2abcc3648ab18ff0f1d673d4adaa4b4f</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -850,11 +850,11 @@
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>7420</act:code>
 
-  <act:parent type="guid">8dbac8e19acab0965568911995842d37</act:parent>
+  <act:parent type="new">8dbac8e19acab0965568911995842d37</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>2. Apgrozāmie līdzekļi</act:name>
-  <act:id type="guid">fb4aa78c11eb5a3fccb5f29307eb916c</act:id>
+  <act:id type="new">fb4aa78c11eb5a3fccb5f29307eb916c</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -868,11 +868,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">f1d190ad7b90d92a692014bbf7e281a2</act:parent>
+  <act:parent type="new">f1d190ad7b90d92a692014bbf7e281a2</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>2.3. Norēķini par prasībām (ar debitoriem)</act:name>
-  <act:id type="guid">e1bf896bb23a38b84eb16d3e3a1f09bc</act:id>
+  <act:id type="new">e1bf896bb23a38b84eb16d3e3a1f09bc</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -886,11 +886,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">fb4aa78c11eb5a3fccb5f29307eb916c</act:parent>
+  <act:parent type="new">fb4aa78c11eb5a3fccb5f29307eb916c</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>2380 Norēķini par prasībām pret personālu un īstermiņa aizdevumi personālam</act:name>
-  <act:id type="guid">697720154aa032750390fec327bdc66f</act:id>
+  <act:id type="new">697720154aa032750390fec327bdc66f</act:id>
   <act:type>RECEIVABLE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -904,11 +904,11 @@
       <slot:value type="string">6313</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">e1bf896bb23a38b84eb16d3e3a1f09bc</act:parent>
+  <act:parent type="new">e1bf896bb23a38b84eb16d3e3a1f09bc</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>2310 Norēķini ar pircējiem un pasūtītājiem</act:name>
-  <act:id type="guid">79797f351d213a52aa358b692a679863</act:id>
+  <act:id type="new">79797f351d213a52aa358b692a679863</act:id>
   <act:type>RECEIVABLE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -922,11 +922,11 @@
       <slot:value type="string">15</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">e1bf896bb23a38b84eb16d3e3a1f09bc</act:parent>
+  <act:parent type="new">e1bf896bb23a38b84eb16d3e3a1f09bc</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>2390 Pārmaksātie nodokļi</act:name>
-  <act:id type="guid">46c2e4ca8a2ffa2dd348be13cdaf72ba</act:id>
+  <act:id type="new">46c2e4ca8a2ffa2dd348be13cdaf72ba</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -940,11 +940,11 @@
       <slot:value type="string">#ededececebeb</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">e1bf896bb23a38b84eb16d3e3a1f09bc</act:parent>
+  <act:parent type="new">e1bf896bb23a38b84eb16d3e3a1f09bc</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>2.6. Naudas līdzekļi</act:name>
-  <act:id type="guid">9f327a18d3aa95242c78eb36d9ae95d0</act:id>
+  <act:id type="new">9f327a18d3aa95242c78eb36d9ae95d0</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -958,11 +958,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">fb4aa78c11eb5a3fccb5f29307eb916c</act:parent>
+  <act:parent type="new">fb4aa78c11eb5a3fccb5f29307eb916c</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>2620 Norēķinu konti bankās</act:name>
-  <act:id type="guid">223450d4cf4bf1ccbeddeeb0ddd863d2</act:id>
+  <act:id type="new">223450d4cf4bf1ccbeddeeb0ddd863d2</act:id>
   <act:type>BANK</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -970,11 +970,11 @@
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>2620</act:code>
-  <act:parent type="guid">9f327a18d3aa95242c78eb36d9ae95d0</act:parent>
+  <act:parent type="new">9f327a18d3aa95242c78eb36d9ae95d0</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>2.1 Krājumi</act:name>
-  <act:id type="guid">68f6b8855f8df3cda8a9068b78fcc276</act:id>
+  <act:id type="new">68f6b8855f8df3cda8a9068b78fcc276</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -992,11 +992,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">fb4aa78c11eb5a3fccb5f29307eb916c</act:parent>
+  <act:parent type="new">fb4aa78c11eb5a3fccb5f29307eb916c</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>2190 Avansa maksājumi par precēm</act:name>
-  <act:id type="guid">306c4c615ab42d3226b33ddf432cac3f</act:id>
+  <act:id type="new">306c4c615ab42d3226b33ddf432cac3f</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -1004,11 +1004,11 @@
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>2190 </act:code>
-  <act:parent type="guid">68f6b8855f8df3cda8a9068b78fcc276</act:parent>
+  <act:parent type="new">68f6b8855f8df3cda8a9068b78fcc276</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>2150 Uzņēmuma rīcībā esošais  mazvērtīgais inventārs</act:name>
-  <act:id type="guid">01647e3c106f78c16a6b6dd281160416</act:id>
+  <act:id type="new">01647e3c106f78c16a6b6dd281160416</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -1016,11 +1016,11 @@
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>2150 </act:code>
-  <act:parent type="guid">68f6b8855f8df3cda8a9068b78fcc276</act:parent>
+  <act:parent type="new">68f6b8855f8df3cda8a9068b78fcc276</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>2.4. Nākamo periodu izmaksas</act:name>
-  <act:id type="guid">43fa67934522243d2730c42f6accd623</act:id>
+  <act:id type="new">43fa67934522243d2730c42f6accd623</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -1034,11 +1034,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">fb4aa78c11eb5a3fccb5f29307eb916c</act:parent>
+  <act:parent type="new">fb4aa78c11eb5a3fccb5f29307eb916c</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>2410 Nākamo periodu izmaksas</act:name>
-  <act:id type="guid">69265bda6fab261961acbe767ab1ca64</act:id>
+  <act:id type="new">69265bda6fab261961acbe767ab1ca64</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -1046,11 +1046,11 @@
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>2410 </act:code>
-  <act:parent type="guid">43fa67934522243d2730c42f6accd623</act:parent>
+  <act:parent type="new">43fa67934522243d2730c42f6accd623</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8. Dažādi ieņēmumi un izdevumi, pelņa un zaudējumi</act:name>
-  <act:id type="guid">d46cf499346c8af7d669b92a49ecd710</act:id>
+  <act:id type="new">d46cf499346c8af7d669b92a49ecd710</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -1064,11 +1064,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">f1d190ad7b90d92a692014bbf7e281a2</act:parent>
+  <act:parent type="new">f1d190ad7b90d92a692014bbf7e281a2</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8.1. Dažādi ieņēmumi</act:name>
-  <act:id type="guid">8c0cc240f0e6edf834b2bfa644e83b5b</act:id>
+  <act:id type="new">8c0cc240f0e6edf834b2bfa644e83b5b</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -1082,22 +1082,22 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">d46cf499346c8af7d669b92a49ecd710</act:parent>
+  <act:parent type="new">d46cf499346c8af7d669b92a49ecd710</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8120 Pārējie ieņēmumi no procentiem un tiem pielīdzināmi ieņēmumi</act:name>
-  <act:id type="guid">750db65f037999b680b01d0909cb9722</act:id>
+  <act:id type="new">750db65f037999b680b01d0909cb9722</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
     <cmdty:id>LVL</cmdty:id>
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
-  <act:parent type="guid">8c0cc240f0e6edf834b2bfa644e83b5b</act:parent>
+  <act:parent type="new">8c0cc240f0e6edf834b2bfa644e83b5b</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8.6. Peļņa vai zaudējumi</act:name>
-  <act:id type="guid">58303077ddb1863dbd01bbc83486019d</act:id>
+  <act:id type="new">58303077ddb1863dbd01bbc83486019d</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -1111,11 +1111,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">d46cf499346c8af7d669b92a49ecd710</act:parent>
+  <act:parent type="new">d46cf499346c8af7d669b92a49ecd710</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8610 Peļņa vai zaudējumi</act:name>
-  <act:id type="guid">d079d570200ba517c1676700b3639d75</act:id>
+  <act:id type="new">d079d570200ba517c1676700b3639d75</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -1123,11 +1123,11 @@
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>8610</act:code>
-  <act:parent type="guid">58303077ddb1863dbd01bbc83486019d</act:parent>
+  <act:parent type="new">58303077ddb1863dbd01bbc83486019d</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8.8. Nodokļi no peļņas</act:name>
-  <act:id type="guid">eb4c860bcbfd5fd03228bc14c7369fcc</act:id>
+  <act:id type="new">eb4c860bcbfd5fd03228bc14c7369fcc</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -1141,11 +1141,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">d46cf499346c8af7d669b92a49ecd710</act:parent>
+  <act:parent type="new">d46cf499346c8af7d669b92a49ecd710</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8810 Nodoklis no peļņas (ienākuma nodoklis)</act:name>
-  <act:id type="guid">c3b39c291541d1e30d925a5bead796ed</act:id>
+  <act:id type="new">c3b39c291541d1e30d925a5bead796ed</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -1153,11 +1153,11 @@
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>8810</act:code>
-  <act:parent type="guid">eb4c860bcbfd5fd03228bc14c7369fcc</act:parent>
+  <act:parent type="new">eb4c860bcbfd5fd03228bc14c7369fcc</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8.2. Dažādi izdevumi</act:name>
-  <act:id type="guid">8bb800a4801a59e337b19ebe59c2e731</act:id>
+  <act:id type="new">8bb800a4801a59e337b19ebe59c2e731</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -1171,11 +1171,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">d46cf499346c8af7d669b92a49ecd710</act:parent>
+  <act:parent type="new">d46cf499346c8af7d669b92a49ecd710</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8220 Samaksātie procenti un tiem pielīdzinātie izdevumi</act:name>
-  <act:id type="guid">d39d192979942ae3f4ccf2537027e90a</act:id>
+  <act:id type="new">d39d192979942ae3f4ccf2537027e90a</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -1183,11 +1183,11 @@
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>8220</act:code>
-  <act:parent type="guid">8bb800a4801a59e337b19ebe59c2e731</act:parent>
+  <act:parent type="new">8bb800a4801a59e337b19ebe59c2e731</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>4. Uzkrājumi</act:name>
-  <act:id type="guid">0cceaa8a8ffb8ebbd73506bd64437daf</act:id>
+  <act:id type="new">0cceaa8a8ffb8ebbd73506bd64437daf</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -1201,11 +1201,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">f1d190ad7b90d92a692014bbf7e281a2</act:parent>
+  <act:parent type="new">f1d190ad7b90d92a692014bbf7e281a2</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>4.3. Citi uzkrājumi</act:name>
-  <act:id type="guid">83bc52b49a1c0a03a7ff68ecf853aaeb</act:id>
+  <act:id type="new">83bc52b49a1c0a03a7ff68ecf853aaeb</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -1219,11 +1219,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">0cceaa8a8ffb8ebbd73506bd64437daf</act:parent>
+  <act:parent type="new">0cceaa8a8ffb8ebbd73506bd64437daf</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>4310 Citi uzkrājumi</act:name>
-  <act:id type="guid">2dedecf705760d2a0f541dbf6982af29</act:id>
+  <act:id type="new">2dedecf705760d2a0f541dbf6982af29</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -1231,7 +1231,7 @@
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>4310</act:code>
-  <act:parent type="guid">83bc52b49a1c0a03a7ff68ecf853aaeb</act:parent>
+  <act:parent type="new">83bc52b49a1c0a03a7ff68ecf853aaeb</act:parent>
 </gnc:account>
 </gnc-account-example>
 

Modified: gnucash/trunk/accounts/sv_SE/bas_2012.gnucash-xea
===================================================================
--- gnucash/trunk/accounts/sv_SE/bas_2012.gnucash-xea	2014-01-29 06:07:14 UTC (rev 23779)
+++ gnucash/trunk/accounts/sv_SE/bas_2012.gnucash-xea	2014-01-30 16:36:51 UTC (rev 23780)
@@ -14,12 +14,12 @@
 <gnc-act:exclude-from-select-all>1</gnc-act:exclude-from-select-all>
 <gnc:account version="2.0.0">
   <act:name>Root Account</act:name>
-  <act:id type="guid">5df07084fb48f599732df308a71d8246</act:id>
+  <act:id type="new">5df07084fb48f599732df308a71d8246</act:id>
   <act:type>ROOT</act:type>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1 Tillgångar</act:name>
-  <act:id type="guid">03a869e21f475e8e7a0688e32035ee9a</act:id>
+  <act:id type="new">03a869e21f475e8e7a0688e32035ee9a</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -36,11 +36,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">5df07084fb48f599732df308a71d8246</act:parent>
+  <act:parent type="new">5df07084fb48f599732df308a71d8246</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>10 Immateriella anläggningstillgångar</act:name>
-  <act:id type="guid">2624f7c2bf43bda02593c05adec45dc9</act:id>
+  <act:id type="new">2624f7c2bf43bda02593c05adec45dc9</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -57,11 +57,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">03a869e21f475e8e7a0688e32035ee9a</act:parent>
+  <act:parent type="new">03a869e21f475e8e7a0688e32035ee9a</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1030 Patent</act:name>
-  <act:id type="guid">239a89c8081087a789d3e787d68e8d7f</act:id>
+  <act:id type="new">239a89c8081087a789d3e787d68e8d7f</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -75,11 +75,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">2624f7c2bf43bda02593c05adec45dc9</act:parent>
+  <act:parent type="new">2624f7c2bf43bda02593c05adec45dc9</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1039 Ackumulerade avskrivningar på patent</act:name>
-  <act:id type="guid">cb36a1dddbc2b4b993c6a7cb0f60fc78</act:id>
+  <act:id type="new">cb36a1dddbc2b4b993c6a7cb0f60fc78</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -93,11 +93,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">239a89c8081087a789d3e787d68e8d7f</act:parent>
+  <act:parent type="new">239a89c8081087a789d3e787d68e8d7f</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1060 Hyresrätter, tomträtter och liknande</act:name>
-  <act:id type="guid">82f7eeb17efd2e5557a1dd0c4895750a</act:id>
+  <act:id type="new">82f7eeb17efd2e5557a1dd0c4895750a</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -111,11 +111,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">2624f7c2bf43bda02593c05adec45dc9</act:parent>
+  <act:parent type="new">2624f7c2bf43bda02593c05adec45dc9</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1069 Ackumulerade avskrivningar på hyresrätter, tomträtter och liknande</act:name>
-  <act:id type="guid">7ca11e93423142d20946fc46ba6323f2</act:id>
+  <act:id type="new">7ca11e93423142d20946fc46ba6323f2</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -129,11 +129,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">82f7eeb17efd2e5557a1dd0c4895750a</act:parent>
+  <act:parent type="new">82f7eeb17efd2e5557a1dd0c4895750a</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>11 Byggnader och mark</act:name>
-  <act:id type="guid">8ce79ee3346df6cd06ccb1cebead42cb</act:id>
+  <act:id type="new">8ce79ee3346df6cd06ccb1cebead42cb</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -150,11 +150,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">03a869e21f475e8e7a0688e32035ee9a</act:parent>
+  <act:parent type="new">03a869e21f475e8e7a0688e32035ee9a</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1110 Byggnader</act:name>
-  <act:id type="guid">90a24db16dec9c0f67d0a10a61064e34</act:id>
+  <act:id type="new">90a24db16dec9c0f67d0a10a61064e34</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -168,11 +168,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">8ce79ee3346df6cd06ccb1cebead42cb</act:parent>
+  <act:parent type="new">8ce79ee3346df6cd06ccb1cebead42cb</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1119 Ackumulerade avskrivningar på byggnader</act:name>
-  <act:id type="guid">b0e67f0df6cfb38beb1d2beba7a0542c</act:id>
+  <act:id type="new">b0e67f0df6cfb38beb1d2beba7a0542c</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -186,11 +186,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">90a24db16dec9c0f67d0a10a61064e34</act:parent>
+  <act:parent type="new">90a24db16dec9c0f67d0a10a61064e34</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1130 Mark</act:name>
-  <act:id type="guid">9b1327f0309d862aa49cd35a7cc36feb</act:id>
+  <act:id type="new">9b1327f0309d862aa49cd35a7cc36feb</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -204,11 +204,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">8ce79ee3346df6cd06ccb1cebead42cb</act:parent>
+  <act:parent type="new">8ce79ee3346df6cd06ccb1cebead42cb</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1150 Markanläggningar</act:name>
-  <act:id type="guid">44cfafd593c9946f675800e496066917</act:id>
+  <act:id type="new">44cfafd593c9946f675800e496066917</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -222,11 +222,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">8ce79ee3346df6cd06ccb1cebead42cb</act:parent>
+  <act:parent type="new">8ce79ee3346df6cd06ccb1cebead42cb</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1159 Ackumulerade avskrivningar på markanläggningar</act:name>
-  <act:id type="guid">7555147c7129c5caba1e1876743cdf75</act:id>
+  <act:id type="new">7555147c7129c5caba1e1876743cdf75</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -240,11 +240,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">44cfafd593c9946f675800e496066917</act:parent>
+  <act:parent type="new">44cfafd593c9946f675800e496066917</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>12 Maskiner och inventarier</act:name>
-  <act:id type="guid">492385a54b954bf20b2e420647a75bcc</act:id>
+  <act:id type="new">492385a54b954bf20b2e420647a75bcc</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -261,11 +261,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">03a869e21f475e8e7a0688e32035ee9a</act:parent>
+  <act:parent type="new">03a869e21f475e8e7a0688e32035ee9a</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1210 Maskiner och andra tekniska anläggningar</act:name>
-  <act:id type="guid">47192db2a2f95d877fec1bcdbf3d7863</act:id>
+  <act:id type="new">47192db2a2f95d877fec1bcdbf3d7863</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -279,11 +279,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">492385a54b954bf20b2e420647a75bcc</act:parent>
+  <act:parent type="new">492385a54b954bf20b2e420647a75bcc</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1219 Ackumulerade avskrivningar på maskiner och andra tekniska anläggningar</act:name>
-  <act:id type="guid">c8286a9d162c44ef1c35fa7116bcb94c</act:id>
+  <act:id type="new">c8286a9d162c44ef1c35fa7116bcb94c</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -297,11 +297,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">47192db2a2f95d877fec1bcdbf3d7863</act:parent>
+  <act:parent type="new">47192db2a2f95d877fec1bcdbf3d7863</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1220 Inventarier och verktyg</act:name>
-  <act:id type="guid">fc2b764be2cdc6e2d30b07a7f9ed8d6c</act:id>
+  <act:id type="new">fc2b764be2cdc6e2d30b07a7f9ed8d6c</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -315,11 +315,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">492385a54b954bf20b2e420647a75bcc</act:parent>
+  <act:parent type="new">492385a54b954bf20b2e420647a75bcc</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1229 Ackumulerade avskrivningar på inventarier och verktyg</act:name>
-  <act:id type="guid">1baace30d40af65675f0d70414a5b9ae</act:id>
+  <act:id type="new">1baace30d40af65675f0d70414a5b9ae</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -333,11 +333,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">fc2b764be2cdc6e2d30b07a7f9ed8d6c</act:parent>
+  <act:parent type="new">fc2b764be2cdc6e2d30b07a7f9ed8d6c</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1240 Bilar och andra transportmedel</act:name>
-  <act:id type="guid">1c3b92a0c2cac9e153224720f3e5b8b0</act:id>
+  <act:id type="new">1c3b92a0c2cac9e153224720f3e5b8b0</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -351,11 +351,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">492385a54b954bf20b2e420647a75bcc</act:parent>
+  <act:parent type="new">492385a54b954bf20b2e420647a75bcc</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1249 Ackumulerade avskrivningar på bilar och andra transportmedel</act:name>
-  <act:id type="guid">541c9a36435b436540b0adbb5e3661fb</act:id>
+  <act:id type="new">541c9a36435b436540b0adbb5e3661fb</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -369,11 +369,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">1c3b92a0c2cac9e153224720f3e5b8b0</act:parent>
+  <act:parent type="new">1c3b92a0c2cac9e153224720f3e5b8b0</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1250 Datorer</act:name>
-  <act:id type="guid">466108614a9c0d4cbe44070cd663c8d4</act:id>
+  <act:id type="new">466108614a9c0d4cbe44070cd663c8d4</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -387,11 +387,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">492385a54b954bf20b2e420647a75bcc</act:parent>
+  <act:parent type="new">492385a54b954bf20b2e420647a75bcc</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1259 Ackumulerade avskrivningar på datorer</act:name>
-  <act:id type="guid">89d53716d08b21f3056bd19bdc5f3dfb</act:id>
+  <act:id type="new">89d53716d08b21f3056bd19bdc5f3dfb</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -405,11 +405,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">466108614a9c0d4cbe44070cd663c8d4</act:parent>
+  <act:parent type="new">466108614a9c0d4cbe44070cd663c8d4</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1290 Övriga materiella anläggningstillgångar</act:name>
-  <act:id type="guid">21f72be482e0cb3c744374067d12f443</act:id>
+  <act:id type="new">21f72be482e0cb3c744374067d12f443</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -423,11 +423,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">492385a54b954bf20b2e420647a75bcc</act:parent>
+  <act:parent type="new">492385a54b954bf20b2e420647a75bcc</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1299 Ackumulerade avskrivningar på övriga materiella anläggningstillgångar</act:name>
-  <act:id type="guid">d4deedf7d3d206f7a89255a919582853</act:id>
+  <act:id type="new">d4deedf7d3d206f7a89255a919582853</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -441,11 +441,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">21f72be482e0cb3c744374067d12f443</act:parent>
+  <act:parent type="new">21f72be482e0cb3c744374067d12f443</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1291 Konst och liknande tillgångar</act:name>
-  <act:id type="guid">73f9e270d8f3ee3ded02e5895dea21a0</act:id>
+  <act:id type="new">73f9e270d8f3ee3ded02e5895dea21a0</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -459,11 +459,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">21f72be482e0cb3c744374067d12f443</act:parent>
+  <act:parent type="new">21f72be482e0cb3c744374067d12f443</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>13 Finansiella anläggningstillgångar</act:name>
-  <act:id type="guid">b56290719d0a8fe11675ff31f6c22235</act:id>
+  <act:id type="new">b56290719d0a8fe11675ff31f6c22235</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -480,11 +480,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">03a869e21f475e8e7a0688e32035ee9a</act:parent>
+  <act:parent type="new">03a869e21f475e8e7a0688e32035ee9a</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1350 Andelar och värdepapper i andra företag</act:name>
-  <act:id type="guid">a1d0140d8d121321771e1bd5f50b2700</act:id>
+  <act:id type="new">a1d0140d8d121321771e1bd5f50b2700</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -498,11 +498,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">b56290719d0a8fe11675ff31f6c22235</act:parent>
+  <act:parent type="new">b56290719d0a8fe11675ff31f6c22235</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1380 Andra långfristiga fordringar</act:name>
-  <act:id type="guid">d7b33dcf73e60f63275da4dc35595ed1</act:id>
+  <act:id type="new">d7b33dcf73e60f63275da4dc35595ed1</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -516,11 +516,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">b56290719d0a8fe11675ff31f6c22235</act:parent>
+  <act:parent type="new">b56290719d0a8fe11675ff31f6c22235</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>14 Lager, produkter i arbete och pågående</act:name>
-  <act:id type="guid">fffa8cc2b98304e1540b7dc12f14cc91</act:id>
+  <act:id type="new">fffa8cc2b98304e1540b7dc12f14cc91</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -537,11 +537,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">03a869e21f475e8e7a0688e32035ee9a</act:parent>
+  <act:parent type="new">03a869e21f475e8e7a0688e32035ee9a</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1410 Lager av råvaror</act:name>
-  <act:id type="guid">d550075ecf06badf04560621ba04da8e</act:id>
+  <act:id type="new">d550075ecf06badf04560621ba04da8e</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -555,11 +555,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">fffa8cc2b98304e1540b7dc12f14cc91</act:parent>
+  <act:parent type="new">fffa8cc2b98304e1540b7dc12f14cc91</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1419 Förändring av lager av råvaror</act:name>
-  <act:id type="guid">a0121da91161253676c4ada1ffed8bef</act:id>
+  <act:id type="new">a0121da91161253676c4ada1ffed8bef</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -573,11 +573,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">d550075ecf06badf04560621ba04da8e</act:parent>
+  <act:parent type="new">d550075ecf06badf04560621ba04da8e</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1440 Produkter i arbete</act:name>
-  <act:id type="guid">c3d7ae4506ddf528290d8618ad3eaa0b</act:id>
+  <act:id type="new">c3d7ae4506ddf528290d8618ad3eaa0b</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -591,11 +591,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">fffa8cc2b98304e1540b7dc12f14cc91</act:parent>
+  <act:parent type="new">fffa8cc2b98304e1540b7dc12f14cc91</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1449 Förändring av produkter i arbete</act:name>
-  <act:id type="guid">3d400959426f185f06555ffa4863b1b6</act:id>
+  <act:id type="new">3d400959426f185f06555ffa4863b1b6</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -609,11 +609,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">c3d7ae4506ddf528290d8618ad3eaa0b</act:parent>
+  <act:parent type="new">c3d7ae4506ddf528290d8618ad3eaa0b</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1450 Lager av färdiga varor</act:name>
-  <act:id type="guid">262cea1af1b26c79054607b3c885991b</act:id>
+  <act:id type="new">262cea1af1b26c79054607b3c885991b</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -627,11 +627,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">fffa8cc2b98304e1540b7dc12f14cc91</act:parent>
+  <act:parent type="new">fffa8cc2b98304e1540b7dc12f14cc91</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1459 Förändring av lager av färdiga varor</act:name>
-  <act:id type="guid">46044152a2f7ad7375ce7a6ed3f5f35a</act:id>
+  <act:id type="new">46044152a2f7ad7375ce7a6ed3f5f35a</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -645,11 +645,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">262cea1af1b26c79054607b3c885991b</act:parent>
+  <act:parent type="new">262cea1af1b26c79054607b3c885991b</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1460 Lager av handelsvaror</act:name>
-  <act:id type="guid">f897299d07fbb01c405e8401563f56e5</act:id>
+  <act:id type="new">f897299d07fbb01c405e8401563f56e5</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -663,11 +663,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">fffa8cc2b98304e1540b7dc12f14cc91</act:parent>
+  <act:parent type="new">fffa8cc2b98304e1540b7dc12f14cc91</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1469 Förändring av lager av handelsvaror</act:name>
-  <act:id type="guid">53562b216905760e8dbb2ab16c603e7f</act:id>
+  <act:id type="new">53562b216905760e8dbb2ab16c603e7f</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -681,11 +681,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">f897299d07fbb01c405e8401563f56e5</act:parent>
+  <act:parent type="new">f897299d07fbb01c405e8401563f56e5</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1470 Pågående arbeten</act:name>
-  <act:id type="guid">a226777cba63366f90090e2e0aa2019c</act:id>
+  <act:id type="new">a226777cba63366f90090e2e0aa2019c</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -699,11 +699,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">fffa8cc2b98304e1540b7dc12f14cc91</act:parent>
+  <act:parent type="new">fffa8cc2b98304e1540b7dc12f14cc91</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1479 Förändring av pågående arbeten</act:name>
-  <act:id type="guid">7d83558f7c4deb5fef969055cc84fdfe</act:id>
+  <act:id type="new">7d83558f7c4deb5fef969055cc84fdfe</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -717,11 +717,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">a226777cba63366f90090e2e0aa2019c</act:parent>
+  <act:parent type="new">a226777cba63366f90090e2e0aa2019c</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1480 Förskott för varor och tjänster</act:name>
-  <act:id type="guid">e7305e406db41997e91b88c7b6e96363</act:id>
+  <act:id type="new">e7305e406db41997e91b88c7b6e96363</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -735,11 +735,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">fffa8cc2b98304e1540b7dc12f14cc91</act:parent>
+  <act:parent type="new">fffa8cc2b98304e1540b7dc12f14cc91</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1490 Övriga lagertillgångar</act:name>
-  <act:id type="guid">09dc3c24e251fbafc65d46e8a1237d71</act:id>
+  <act:id type="new">09dc3c24e251fbafc65d46e8a1237d71</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -753,11 +753,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">fffa8cc2b98304e1540b7dc12f14cc91</act:parent>
+  <act:parent type="new">fffa8cc2b98304e1540b7dc12f14cc91</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>15 Kundfordringar</act:name>
-  <act:id type="guid">ea4a0d0c8593641e278035a174cc3f1a</act:id>
+  <act:id type="new">ea4a0d0c8593641e278035a174cc3f1a</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -774,11 +774,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">03a869e21f475e8e7a0688e32035ee9a</act:parent>
+  <act:parent type="new">03a869e21f475e8e7a0688e32035ee9a</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1510 Kundfordringar</act:name>
-  <act:id type="guid">b9e033933cf1ff719f9847a4fe1f5a7a</act:id>
+  <act:id type="new">b9e033933cf1ff719f9847a4fe1f5a7a</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -792,11 +792,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">ea4a0d0c8593641e278035a174cc3f1a</act:parent>
+  <act:parent type="new">ea4a0d0c8593641e278035a174cc3f1a</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1513 Kundfordringar – delad faktura</act:name>
-  <act:id type="guid">cc42ec18c3f15942c797211c3ead2a4b</act:id>
+  <act:id type="new">cc42ec18c3f15942c797211c3ead2a4b</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -809,11 +809,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">b9e033933cf1ff719f9847a4fe1f5a7a</act:parent>
+  <act:parent type="new">b9e033933cf1ff719f9847a4fe1f5a7a</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1515 Osäkra kundfordringar</act:name>
-  <act:id type="guid">38c1c6ebf9a9983aa4e78b1743a3276d</act:id>
+  <act:id type="new">38c1c6ebf9a9983aa4e78b1743a3276d</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -826,11 +826,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">b9e033933cf1ff719f9847a4fe1f5a7a</act:parent>
+  <act:parent type="new">b9e033933cf1ff719f9847a4fe1f5a7a</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1519 Nedskrivning av kundfordringar</act:name>
-  <act:id type="guid">433584e85721bb71a99cc2853c6a4701</act:id>
+  <act:id type="new">433584e85721bb71a99cc2853c6a4701</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -843,11 +843,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">b9e033933cf1ff719f9847a4fe1f5a7a</act:parent>
+  <act:parent type="new">b9e033933cf1ff719f9847a4fe1f5a7a</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1580 Fordringar för kontokort och kuponger</act:name>
-  <act:id type="guid">2efeb32bfafaa5d7a53c6edd82f86126</act:id>
+  <act:id type="new">2efeb32bfafaa5d7a53c6edd82f86126</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -861,11 +861,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">ea4a0d0c8593641e278035a174cc3f1a</act:parent>
+  <act:parent type="new">ea4a0d0c8593641e278035a174cc3f1a</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>16 Övriga kortfristiga fordringar</act:name>
-  <act:id type="guid">4a545cb3bbba64a424b782cff8fc1090</act:id>
+  <act:id type="new">4a545cb3bbba64a424b782cff8fc1090</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -882,11 +882,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">03a869e21f475e8e7a0688e32035ee9a</act:parent>
+  <act:parent type="new">03a869e21f475e8e7a0688e32035ee9a</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1610 Kortfristiga fordringar hos anställda</act:name>
-  <act:id type="guid">7d87868f24bb0cd8e9653c29c05decfc</act:id>
+  <act:id type="new">7d87868f24bb0cd8e9653c29c05decfc</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -900,11 +900,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">4a545cb3bbba64a424b782cff8fc1090</act:parent>
+  <act:parent type="new">4a545cb3bbba64a424b782cff8fc1090</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1630 Avräkning för skatter och avgifter (skattekonto)</act:name>
-  <act:id type="guid">2e733c042061584ba780b5b11321ecec</act:id>
+  <act:id type="new">2e733c042061584ba780b5b11321ecec</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -918,11 +918,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">4a545cb3bbba64a424b782cff8fc1090</act:parent>
+  <act:parent type="new">4a545cb3bbba64a424b782cff8fc1090</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1640 Skattefordringar</act:name>
-  <act:id type="guid">bd5a2307482ed93ad80a36bd40d78984</act:id>
+  <act:id type="new">bd5a2307482ed93ad80a36bd40d78984</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -936,11 +936,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">4a545cb3bbba64a424b782cff8fc1090</act:parent>
+  <act:parent type="new">4a545cb3bbba64a424b782cff8fc1090</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1650 Momsfordran</act:name>
-  <act:id type="guid">cfea3a3b8d526ff282182fc4c40e1d58</act:id>
+  <act:id type="new">cfea3a3b8d526ff282182fc4c40e1d58</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -954,11 +954,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">4a545cb3bbba64a424b782cff8fc1090</act:parent>
+  <act:parent type="new">4a545cb3bbba64a424b782cff8fc1090</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1680 Andra kortfristiga fordringar</act:name>
-  <act:id type="guid">116597f03b095a70e0997b535407276e</act:id>
+  <act:id type="new">116597f03b095a70e0997b535407276e</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -972,11 +972,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">4a545cb3bbba64a424b782cff8fc1090</act:parent>
+  <act:parent type="new">4a545cb3bbba64a424b782cff8fc1090</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>17 Förutbetalda kostnader och upplupna intäkter</act:name>
-  <act:id type="guid">a6ddd0038008f72c3641d3f8a10a6e44</act:id>
+  <act:id type="new">a6ddd0038008f72c3641d3f8a10a6e44</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -993,11 +993,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">03a869e21f475e8e7a0688e32035ee9a</act:parent>
+  <act:parent type="new">03a869e21f475e8e7a0688e32035ee9a</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1710 Förutbetalda hyreskostnader</act:name>
-  <act:id type="guid">00a2f44b8fabc6172e62473fc6f04f98</act:id>
+  <act:id type="new">00a2f44b8fabc6172e62473fc6f04f98</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -1011,11 +1011,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">a6ddd0038008f72c3641d3f8a10a6e44</act:parent>
+  <act:parent type="new">a6ddd0038008f72c3641d3f8a10a6e44</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1720 Förutbetalda leasingavgifter, kortfristig del</act:name>
-  <act:id type="guid">5aa96227d7667bfd469d09f3bd72289a</act:id>
+  <act:id type="new">5aa96227d7667bfd469d09f3bd72289a</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -1029,11 +1029,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">a6ddd0038008f72c3641d3f8a10a6e44</act:parent>
+  <act:parent type="new">a6ddd0038008f72c3641d3f8a10a6e44</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1730 Förutbetalda försäkringspremier</act:name>
-  <act:id type="guid">265ae84149ecccc2c9355d341ea86858</act:id>
+  <act:id type="new">265ae84149ecccc2c9355d341ea86858</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -1047,11 +1047,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">a6ddd0038008f72c3641d3f8a10a6e44</act:parent>
+  <act:parent type="new">a6ddd0038008f72c3641d3f8a10a6e44</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1740 Förutbetalda räntekostnader</act:name>
-  <act:id type="guid">ff291391727056fe4ddb5f535e0dc8a3</act:id>
+  <act:id type="new">ff291391727056fe4ddb5f535e0dc8a3</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -1065,11 +1065,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">a6ddd0038008f72c3641d3f8a10a6e44</act:parent>
+  <act:parent type="new">a6ddd0038008f72c3641d3f8a10a6e44</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1750 Upplupna hyresintäkter</act:name>
-  <act:id type="guid">60c56b813e5a8a2513972e5f8412a2ed</act:id>
+  <act:id type="new">60c56b813e5a8a2513972e5f8412a2ed</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -1083,11 +1083,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">a6ddd0038008f72c3641d3f8a10a6e44</act:parent>
+  <act:parent type="new">a6ddd0038008f72c3641d3f8a10a6e44</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1760 Upplupna ränteintäkter</act:name>
-  <act:id type="guid">75af53d6da64c514c0f76819e3d713c8</act:id>
+  <act:id type="new">75af53d6da64c514c0f76819e3d713c8</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -1101,11 +1101,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">a6ddd0038008f72c3641d3f8a10a6e44</act:parent>
+  <act:parent type="new">a6ddd0038008f72c3641d3f8a10a6e44</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1790 Övriga förutbetalda kostnader och upplupna intäkter</act:name>
-  <act:id type="guid">203cc093efcd40660a28de3d3ccf7d03</act:id>
+  <act:id type="new">203cc093efcd40660a28de3d3ccf7d03</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -1119,11 +1119,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">a6ddd0038008f72c3641d3f8a10a6e44</act:parent>
+  <act:parent type="new">a6ddd0038008f72c3641d3f8a10a6e44</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>18 Kortfristiga placeringar</act:name>
-  <act:id type="guid">7b2672c2449bc22dbd81ca9f9dfe4c03</act:id>
+  <act:id type="new">7b2672c2449bc22dbd81ca9f9dfe4c03</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -1140,11 +1140,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">03a869e21f475e8e7a0688e32035ee9a</act:parent>
+  <act:parent type="new">03a869e21f475e8e7a0688e32035ee9a</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1810 Andelar i börsnoterade företag</act:name>
-  <act:id type="guid">1261bc513c1c0b18eba5a5f15ec25318</act:id>
+  <act:id type="new">1261bc513c1c0b18eba5a5f15ec25318</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -1158,11 +1158,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">7b2672c2449bc22dbd81ca9f9dfe4c03</act:parent>
+  <act:parent type="new">7b2672c2449bc22dbd81ca9f9dfe4c03</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1880 Andra kortfristiga placeringar</act:name>
-  <act:id type="guid">6004b2e051c8962ac46b25f881e198de</act:id>
+  <act:id type="new">6004b2e051c8962ac46b25f881e198de</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -1176,11 +1176,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">7b2672c2449bc22dbd81ca9f9dfe4c03</act:parent>
+  <act:parent type="new">7b2672c2449bc22dbd81ca9f9dfe4c03</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1890 Nedskrivning av kortfristiga placeringar</act:name>
-  <act:id type="guid">80bedd1f83d171824ebf5b6906ed8eed</act:id>
+  <act:id type="new">80bedd1f83d171824ebf5b6906ed8eed</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -1194,11 +1194,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">7b2672c2449bc22dbd81ca9f9dfe4c03</act:parent>
+  <act:parent type="new">7b2672c2449bc22dbd81ca9f9dfe4c03</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>19 Kassa och bank</act:name>
-  <act:id type="guid">df5eca40bc7e9bb8fac067d26a15b2fa</act:id>
+  <act:id type="new">df5eca40bc7e9bb8fac067d26a15b2fa</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -1215,11 +1215,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">03a869e21f475e8e7a0688e32035ee9a</act:parent>
+  <act:parent type="new">03a869e21f475e8e7a0688e32035ee9a</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1910 Kassa</act:name>
-  <act:id type="guid">9dd99a757606bea0d9960f1f7fac5ac9</act:id>
+  <act:id type="new">9dd99a757606bea0d9960f1f7fac5ac9</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -1233,11 +1233,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">df5eca40bc7e9bb8fac067d26a15b2fa</act:parent>
+  <act:parent type="new">df5eca40bc7e9bb8fac067d26a15b2fa</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1920 PlusGiro</act:name>
-  <act:id type="guid">1e03d5b8a1ef0570d6e8816525d2cb04</act:id>
+  <act:id type="new">1e03d5b8a1ef0570d6e8816525d2cb04</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -1251,11 +1251,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">df5eca40bc7e9bb8fac067d26a15b2fa</act:parent>
+  <act:parent type="new">df5eca40bc7e9bb8fac067d26a15b2fa</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1930 Företagskonto/checkkonto/affärskonto</act:name>
-  <act:id type="guid">9e3889245bc1fe8e60e4ebde71121e55</act:id>
+  <act:id type="new">9e3889245bc1fe8e60e4ebde71121e55</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -1269,11 +1269,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">df5eca40bc7e9bb8fac067d26a15b2fa</act:parent>
+  <act:parent type="new">df5eca40bc7e9bb8fac067d26a15b2fa</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1940 Övriga bankkonton</act:name>
-  <act:id type="guid">c05d3b4fb381ae36f77995fbf36c887a</act:id>
+  <act:id type="new">c05d3b4fb381ae36f77995fbf36c887a</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -1287,11 +1287,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">df5eca40bc7e9bb8fac067d26a15b2fa</act:parent>
+  <act:parent type="new">df5eca40bc7e9bb8fac067d26a15b2fa</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>2 Eget kapital och skulder</act:name>
-  <act:id type="guid">3f9e37a71410baf409c19d761a821efa</act:id>
+  <act:id type="new">3f9e37a71410baf409c19d761a821efa</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -1308,11 +1308,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">5df07084fb48f599732df308a71d8246</act:parent>
+  <act:parent type="new">5df07084fb48f599732df308a71d8246</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>20 Eget kapital</act:name>
-  <act:id type="guid">9602fd8bd0ef942b260b68d649b1105d</act:id>
+  <act:id type="new">9602fd8bd0ef942b260b68d649b1105d</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -1329,11 +1329,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">3f9e37a71410baf409c19d761a821efa</act:parent>
+  <act:parent type="new">3f9e37a71410baf409c19d761a821efa</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>2010 Eget kapital, delägare 1</act:name>
-  <act:id type="guid">51f24b40f6b7ab6c9e0b68c8e59682db</act:id>
+  <act:id type="new">51f24b40f6b7ab6c9e0b68c8e59682db</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -1348,11 +1348,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">9602fd8bd0ef942b260b68d649b1105d</act:parent>
+  <act:parent type="new">9602fd8bd0ef942b260b68d649b1105d</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>2011 Egna varuuttag</act:name>
-  <act:id type="guid">c5e508332917d9ebbceb297262dbafe9</act:id>
+  <act:id type="new">c5e508332917d9ebbceb297262dbafe9</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -1366,11 +1366,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">51f24b40f6b7ab6c9e0b68c8e59682db</act:parent>
+  <act:parent type="new">51f24b40f6b7ab6c9e0b68c8e59682db</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>2012 Avräkning för skatter och avgifter (skattekonto)</act:name>
-  <act:id type="guid">aee12bb799a282ede2dd3f94c240afb0</act:id>
+  <act:id type="new">aee12bb799a282ede2dd3f94c240afb0</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -1384,11 +1384,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">51f24b40f6b7ab6c9e0b68c8e59682db</act:parent>
+  <act:parent type="new">51f24b40f6b7ab6c9e0b68c8e59682db</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>2013 Övriga egna uttag</act:name>
-  <act:id type="guid">cfb05f3b914af4678e618e1738f738e2</act:id>
+  <act:id type="new">cfb05f3b914af4678e618e1738f738e2</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -1402,11 +1402,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">51f24b40f6b7ab6c9e0b68c8e59682db</act:parent>
+  <act:parent type="new">51f24b40f6b7ab6c9e0b68c8e59682db</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>2016 Förändring i fond för verkligt värde</act:name>
-  <act:id type="guid">c1f1248ed0415cb42e5a5bf8f18481de</act:id>
+  <act:id type="new">c1f1248ed0415cb42e5a5bf8f18481de</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -1420,11 +1420,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">51f24b40f6b7ab6c9e0b68c8e59682db</act:parent>
+  <act:parent type="new">51f24b40f6b7ab6c9e0b68c8e59682db</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>2017 Årets kapitaltillskott</act:name>
-  <act:id type="guid">9c999a847ac3b172840a57263c65ec80</act:id>
+  <act:id type="new">9c999a847ac3b172840a57263c65ec80</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -1438,11 +1438,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">51f24b40f6b7ab6c9e0b68c8e59682db</act:parent>
+  <act:parent type="new">51f24b40f6b7ab6c9e0b68c8e59682db</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>2018 Övriga egna insättningar</act:name>
-  <act:id type="guid">9a1fba9e087740dab84f57daebff611a</act:id>
+  <act:id type="new">9a1fba9e087740dab84f57daebff611a</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -1456,11 +1456,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">51f24b40f6b7ab6c9e0b68c8e59682db</act:parent>
+  <act:parent type="new">51f24b40f6b7ab6c9e0b68c8e59682db</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>2019 Årets resultat, delägare 1</act:name>
-  <act:id type="guid">56e05aa775350d8b7607b09c1ccde11f</act:id>
+  <act:id type="new">56e05aa775350d8b7607b09c1ccde11f</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -1474,11 +1474,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">51f24b40f6b7ab6c9e0b68c8e59682db</act:parent>
+  <act:parent type="new">51f24b40f6b7ab6c9e0b68c8e59682db</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>2020 Eget kapital, delägare 2</act:name>
-  <act:id type="guid">9c2d120c4d6b45481eb5b8d4b62008a2</act:id>
+  <act:id type="new">9c2d120c4d6b45481eb5b8d4b62008a2</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -1493,11 +1493,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">9602fd8bd0ef942b260b68d649b1105d</act:parent>
+  <act:parent type="new">9602fd8bd0ef942b260b68d649b1105d</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>2030 Eget kapital, delägare 3</act:name>
-  <act:id type="guid">bbefcaa9f3f3103ddb062c5e63fe949b</act:id>
+  <act:id type="new">bbefcaa9f3f3103ddb062c5e63fe949b</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -1512,11 +1512,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">9602fd8bd0ef942b260b68d649b1105d</act:parent>
+  <act:parent type="new">9602fd8bd0ef942b260b68d649b1105d</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>2040 Eget kapital, delägare 4</act:name>
-  <act:id type="guid">da65dce36c2e20960d8fd5134ee787ce</act:id>
+  <act:id type="new">da65dce36c2e20960d8fd5134ee787ce</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -1531,11 +1531,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">9602fd8bd0ef942b260b68d649b1105d</act:parent>
+  <act:parent type="new">9602fd8bd0ef942b260b68d649b1105d</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>2060 Eget kapital i ideella föreningar, stiftelser och registrerade trossamfund</act:name>
-  <act:id type="guid">d0b5a4945cb8de4bbb5b33b12b980b16</act:id>
+  <act:id type="new">d0b5a4945cb8de4bbb5b33b12b980b16</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -1549,11 +1549,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">9602fd8bd0ef942b260b68d649b1105d</act:parent>
+  <act:parent type="new">9602fd8bd0ef942b260b68d649b1105d</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>2070 Ändamålsbestämda medel</act:name>
-  <act:id type="guid">6e0ced09ad9c1dcd5499aef5cd40934e</act:id>
+  <act:id type="new">6e0ced09ad9c1dcd5499aef5cd40934e</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -1567,11 +1567,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">9602fd8bd0ef942b260b68d649b1105d</act:parent>
+  <act:parent type="new">9602fd8bd0ef942b260b68d649b1105d</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>2080 Bundet eget kapital</act:name>
-  <act:id type="guid">935bbd2db358dbc20876b7847c20cd80</act:id>
+  <act:id type="new">935bbd2db358dbc20876b7847c20cd80</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -1590,11 +1590,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">9602fd8bd0ef942b260b68d649b1105d</act:parent>
+  <act:parent type="new">9602fd8bd0ef942b260b68d649b1105d</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>2081 Aktiekapital</act:name>
-  <act:id type="guid">ca30071bebc4372750a979b207fb5ed9</act:id>
+  <act:id type="new">ca30071bebc4372750a979b207fb5ed9</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -1608,11 +1608,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">935bbd2db358dbc20876b7847c20cd80</act:parent>
+  <act:parent type="new">935bbd2db358dbc20876b7847c20cd80</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>2083 Medlemsinsatser</act:name>
-  <act:id type="guid">39b595f22dfb3095fcab6a6eb2a83f3d</act:id>
+  <act:id type="new">39b595f22dfb3095fcab6a6eb2a83f3d</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -1626,11 +1626,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">935bbd2db358dbc20876b7847c20cd80</act:parent>
+  <act:parent type="new">935bbd2db358dbc20876b7847c20cd80</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>2086 Reservfond</act:name>
-  <act:id type="guid">03da1698f6791485ae1ddf726dcfd7cd</act:id>
+  <act:id type="new">03da1698f6791485ae1ddf726dcfd7cd</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -1644,11 +1644,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">935bbd2db358dbc20876b7847c20cd80</act:parent>
+  <act:parent type="new">935bbd2db358dbc20876b7847c20cd80</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>2090 Fritt eget kapital</act:name>
-  <act:id type="guid">abcb13e40f4d253ef842e99eb6039ebd</act:id>
+  <act:id type="new">abcb13e40f4d253ef842e99eb6039ebd</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -1662,11 +1662,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">9602fd8bd0ef942b260b68d649b1105d</act:parent>
+  <act:parent type="new">9602fd8bd0ef942b260b68d649b1105d</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>2091 Balanserad vinst eller förlust</act:name>
-  <act:id type="guid">0bfac2b1933d6a291cbb547b465d8729</act:id>
+  <act:id type="new">0bfac2b1933d6a291cbb547b465d8729</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -1680,11 +1680,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">abcb13e40f4d253ef842e99eb6039ebd</act:parent>
+  <act:parent type="new">abcb13e40f4d253ef842e99eb6039ebd</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>2098 Vinst eller förlust från föregående år</act:name>
-  <act:id type="guid">b07b8baeca79899fef0ab67d68d0d1e4</act:id>
+  <act:id type="new">b07b8baeca79899fef0ab67d68d0d1e4</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -1698,11 +1698,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">abcb13e40f4d253ef842e99eb6039ebd</act:parent>
+  <act:parent type="new">abcb13e40f4d253ef842e99eb6039ebd</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>2099 Årets resultat</act:name>
-  <act:id type="guid">b65c9d608bd6349ac64f4b595e067b13</act:id>
+  <act:id type="new">b65c9d608bd6349ac64f4b595e067b13</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -1716,11 +1716,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">abcb13e40f4d253ef842e99eb6039ebd</act:parent>
+  <act:parent type="new">abcb13e40f4d253ef842e99eb6039ebd</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>21 Obeskattade</act:name>
-  <act:id type="guid">6c4aa6e35e65de2b35d12520f8edca1f</act:id>
+  <act:id type="new">6c4aa6e35e65de2b35d12520f8edca1f</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -1737,11 +1737,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">3f9e37a71410baf409c19d761a821efa</act:parent>
+  <act:parent type="new">3f9e37a71410baf409c19d761a821efa</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>2110 Periodiseringsfonder</act:name>
-  <act:id type="guid">00ed5144cad61dc81681ae8f59b6cada</act:id>
+  <act:id type="new">00ed5144cad61dc81681ae8f59b6cada</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -1758,11 +1758,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">6c4aa6e35e65de2b35d12520f8edca1f</act:parent>
+  <act:parent type="new">6c4aa6e35e65de2b35d12520f8edca1f</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>2110 Periodiseringsfond vid 2010 års taxering</act:name>
-  <act:id type="guid">9ac3e0bf11f84ab54569815aec50eb44</act:id>
+  <act:id type="new">9ac3e0bf11f84ab54569815aec50eb44</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -1776,11 +1776,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">00ed5144cad61dc81681ae8f59b6cada</act:parent>
+  <act:parent type="new">00ed5144cad61dc81681ae8f59b6cada</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>2111 Periodiseringsfond vid 2011 års taxering</act:name>
-  <act:id type="guid">4b87bb18e6b28b330c05c3fef332f8fc</act:id>
+  <act:id type="new">4b87bb18e6b28b330c05c3fef332f8fc</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -1794,11 +1794,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">00ed5144cad61dc81681ae8f59b6cada</act:parent>
+  <act:parent type="new">00ed5144cad61dc81681ae8f59b6cada</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>2112 Periodiseringsfond vid 2012 års taxering</act:name>
-  <act:id type="guid">1e957f8ca0762c8d1e5dd3aa66225955</act:id>
+  <act:id type="new">1e957f8ca0762c8d1e5dd3aa66225955</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -1812,11 +1812,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">00ed5144cad61dc81681ae8f59b6cada</act:parent>
+  <act:parent type="new">00ed5144cad61dc81681ae8f59b6cada</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>2113 Periodiseringsfond vid 2013 års taxering</act:name>
-  <act:id type="guid">2d85f76a1a884bc70f7e1227d0ca5d63</act:id>
+  <act:id type="new">2d85f76a1a884bc70f7e1227d0ca5d63</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -1830,11 +1830,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">00ed5144cad61dc81681ae8f59b6cada</act:parent>
+  <act:parent type="new">00ed5144cad61dc81681ae8f59b6cada</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>2114 Periodiseringsfond vid 2014 års taxering</act:name>
-  <act:id type="guid">ba324299bd0b5d22ff38eb41c1e34f1f</act:id>
+  <act:id type="new">ba324299bd0b5d22ff38eb41c1e34f1f</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -1848,11 +1848,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">00ed5144cad61dc81681ae8f59b6cada</act:parent>
+  <act:parent type="new">00ed5144cad61dc81681ae8f59b6cada</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>2115 Periodiseringsfond vid 2015 års taxering</act:name>
-  <act:id type="guid">5084d99c20dd1b91d47f30e3c0549f89</act:id>
+  <act:id type="new">5084d99c20dd1b91d47f30e3c0549f89</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -1866,11 +1866,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">00ed5144cad61dc81681ae8f59b6cada</act:parent>
+  <act:parent type="new">00ed5144cad61dc81681ae8f59b6cada</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>2120 Periodiseringsfonder</act:name>
-  <act:id type="guid">2bc0fdee3669189ed7de25df004a846d</act:id>
+  <act:id type="new">2bc0fdee3669189ed7de25df004a846d</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -1887,11 +1887,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">6c4aa6e35e65de2b35d12520f8edca1f</act:parent>
+  <act:parent type="new">6c4aa6e35e65de2b35d12520f8edca1f</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>2125 Periodiseringsfond vid 2005 års taxering</act:name>
-  <act:id type="guid">1b37d4728f6b57f06d9f2fb2291453ad</act:id>
+  <act:id type="new">1b37d4728f6b57f06d9f2fb2291453ad</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -1905,11 +1905,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">2bc0fdee3669189ed7de25df004a846d</act:parent>
+  <act:parent type="new">2bc0fdee3669189ed7de25df004a846d</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>2126 Periodiseringsfond vid 2006 års taxering</act:name>
-  <act:id type="guid">96b1b033eed9bee5a4a46277716590b4</act:id>
+  <act:id type="new">96b1b033eed9bee5a4a46277716590b4</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -1923,11 +1923,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">2bc0fdee3669189ed7de25df004a846d</act:parent>
+  <act:parent type="new">2bc0fdee3669189ed7de25df004a846d</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>2127 Periodiseringsfond vid 2007 års taxering</act:name>
-  <act:id type="guid">cd1a7340b22cf0b5f47c229d56bacb04</act:id>
+  <act:id type="new">cd1a7340b22cf0b5f47c229d56bacb04</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -1941,11 +1941,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">2bc0fdee3669189ed7de25df004a846d</act:parent>
+  <act:parent type="new">2bc0fdee3669189ed7de25df004a846d</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>2128 Periodiseringsfond vid 2008 års taxering</act:name>
-  <act:id type="guid">aa524ca31fd0d8b60d26e008884a38df</act:id>
+  <act:id type="new">aa524ca31fd0d8b60d26e008884a38df</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -1959,11 +1959,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">2bc0fdee3669189ed7de25df004a846d</act:parent>
+  <act:parent type="new">2bc0fdee3669189ed7de25df004a846d</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>2129 Periodiseringsfond vid 2009 års taxering</act:name>
-  <act:id type="guid">24e22041e193b042124b6c663fc20554</act:id>
+  <act:id type="new">24e22041e193b042124b6c663fc20554</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -1977,11 +1977,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">2bc0fdee3669189ed7de25df004a846d</act:parent>
+  <act:parent type="new">2bc0fdee3669189ed7de25df004a846d</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>2150 Ackumulerade överavskrivningar</act:name>
-  <act:id type="guid">e7ef20d23cbc4f0ae4f83b024b3e3458</act:id>
+  <act:id type="new">e7ef20d23cbc4f0ae4f83b024b3e3458</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -1995,11 +1995,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">6c4aa6e35e65de2b35d12520f8edca1f</act:parent>
+  <act:parent type="new">6c4aa6e35e65de2b35d12520f8edca1f</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>22 Avsättningar</act:name>
-  <act:id type="guid">f0d6fc091e209d9bc3bd36683dc6d67b</act:id>
+  <act:id type="new">f0d6fc091e209d9bc3bd36683dc6d67b</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -2016,11 +2016,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">3f9e37a71410baf409c19d761a821efa</act:parent>
+  <act:parent type="new">3f9e37a71410baf409c19d761a821efa</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>2210 Avsättningar för pensioner enligt tryggandelagen</act:name>
-  <act:id type="guid">5e0a3a1d80984274068cdb644aa045c8</act:id>
+  <act:id type="new">5e0a3a1d80984274068cdb644aa045c8</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -2034,11 +2034,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">f0d6fc091e209d9bc3bd36683dc6d67b</act:parent>
+  <act:parent type="new">f0d6fc091e209d9bc3bd36683dc6d67b</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>2220 Avsättningar för garantier</act:name>
-  <act:id type="guid">c77b3d60e5eb373f6d1e51dcd6eaac43</act:id>
+  <act:id type="new">c77b3d60e5eb373f6d1e51dcd6eaac43</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -2052,11 +2052,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">f0d6fc091e209d9bc3bd36683dc6d67b</act:parent>
+  <act:parent type="new">f0d6fc091e209d9bc3bd36683dc6d67b</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>2290 Övriga avsättningar</act:name>
-  <act:id type="guid">2626e427abb5146084954ca0a5a5f060</act:id>
+  <act:id type="new">2626e427abb5146084954ca0a5a5f060</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -2070,11 +2070,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">f0d6fc091e209d9bc3bd36683dc6d67b</act:parent>
+  <act:parent type="new">f0d6fc091e209d9bc3bd36683dc6d67b</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>23 Långfristiga skulder</act:name>
-  <act:id type="guid">b5151c31646cd499850ef318abd46590</act:id>
+  <act:id type="new">b5151c31646cd499850ef318abd46590</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -2091,11 +2091,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">3f9e37a71410baf409c19d761a821efa</act:parent>
+  <act:parent type="new">3f9e37a71410baf409c19d761a821efa</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>2330 Checkräkningskredit</act:name>
-  <act:id type="guid">05b6a766fe9b991bf42994848c6fdfdc</act:id>
+  <act:id type="new">05b6a766fe9b991bf42994848c6fdfdc</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -2109,11 +2109,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">b5151c31646cd499850ef318abd46590</act:parent>
+  <act:parent type="new">b5151c31646cd499850ef318abd46590</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>2350 Andra långfristiga skulder till kreditinstitut</act:name>
-  <act:id type="guid">cece56794a5a77829adddcfc9dbd43b1</act:id>
+  <act:id type="new">cece56794a5a77829adddcfc9dbd43b1</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -2127,11 +2127,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">b5151c31646cd499850ef318abd46590</act:parent>
+  <act:parent type="new">b5151c31646cd499850ef318abd46590</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>2390 Övriga långfristiga skulder</act:name>
-  <act:id type="guid">db6f4b353d24bfaeb239a067181105e8</act:id>
+  <act:id type="new">db6f4b353d24bfaeb239a067181105e8</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -2145,11 +2145,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">b5151c31646cd499850ef318abd46590</act:parent>
+  <act:parent type="new">b5151c31646cd499850ef318abd46590</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>2393 Lån från närstående personer, långfristig del</act:name>
-  <act:id type="guid">e6da5142dc9a81201c62b2d60a7ff62e</act:id>
+  <act:id type="new">e6da5142dc9a81201c62b2d60a7ff62e</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -2163,11 +2163,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">db6f4b353d24bfaeb239a067181105e8</act:parent>
+  <act:parent type="new">db6f4b353d24bfaeb239a067181105e8</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>24 Kortfristiga skulder till kreditinstitut, kunder och leverantörer</act:name>
-  <act:id type="guid">d354f1f76b4aed575a3ed4cacd835203</act:id>
+  <act:id type="new">d354f1f76b4aed575a3ed4cacd835203</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -2184,11 +2184,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">3f9e37a71410baf409c19d761a821efa</act:parent>
+  <act:parent type="new">3f9e37a71410baf409c19d761a821efa</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>2410 Andra kortfristiga låneskulder till kreditinstitut</act:name>
-  <act:id type="guid">0c29fbbc5e200f4ecdf4602800148f55</act:id>
+  <act:id type="new">0c29fbbc5e200f4ecdf4602800148f55</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -2202,11 +2202,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">d354f1f76b4aed575a3ed4cacd835203</act:parent>
+  <act:parent type="new">d354f1f76b4aed575a3ed4cacd835203</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>2420 Förskott från kunder</act:name>
-  <act:id type="guid">b79d0d57c0801b8b7f46d9314e18d75e</act:id>
+  <act:id type="new">b79d0d57c0801b8b7f46d9314e18d75e</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -2220,11 +2220,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">d354f1f76b4aed575a3ed4cacd835203</act:parent>
+  <act:parent type="new">d354f1f76b4aed575a3ed4cacd835203</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>2440 Leverantörsskulder</act:name>
-  <act:id type="guid">2aacb8080c22ff2e7fb81164b23fd3ba</act:id>
+  <act:id type="new">2aacb8080c22ff2e7fb81164b23fd3ba</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -2238,11 +2238,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">d354f1f76b4aed575a3ed4cacd835203</act:parent>
+  <act:parent type="new">d354f1f76b4aed575a3ed4cacd835203</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>2480 Checkräkningskredit, kortfristig</act:name>
-  <act:id type="guid">14689249da5b7d2ba013c7afe355c616</act:id>
+  <act:id type="new">14689249da5b7d2ba013c7afe355c616</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -2256,11 +2256,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">d354f1f76b4aed575a3ed4cacd835203</act:parent>
+  <act:parent type="new">d354f1f76b4aed575a3ed4cacd835203</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>2490 Övriga kortfristiga skulder till kreditinstitut, kunder och leverantörer</act:name>
-  <act:id type="guid">cec6048b04a3def6c7c81f53d3056c66</act:id>
+  <act:id type="new">cec6048b04a3def6c7c81f53d3056c66</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -2274,11 +2274,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">d354f1f76b4aed575a3ed4cacd835203</act:parent>
+  <act:parent type="new">d354f1f76b4aed575a3ed4cacd835203</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>25 Skatteskulder</act:name>
-  <act:id type="guid">8788c19eeaf2d36126bc57114278c7a2</act:id>
+  <act:id type="new">8788c19eeaf2d36126bc57114278c7a2</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -2295,11 +2295,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">3f9e37a71410baf409c19d761a821efa</act:parent>
+  <act:parent type="new">3f9e37a71410baf409c19d761a821efa</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>2510 Skatteskulder</act:name>
-  <act:id type="guid">84e88eea68eeb628ab7afb32b5532e73</act:id>
+  <act:id type="new">84e88eea68eeb628ab7afb32b5532e73</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -2313,11 +2313,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">8788c19eeaf2d36126bc57114278c7a2</act:parent>
+  <act:parent type="new">8788c19eeaf2d36126bc57114278c7a2</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>26 Moms och särskilda punktskatter</act:name>
-  <act:id type="guid">7df80aaf19a12c74a87eb5970f41098a</act:id>
+  <act:id type="new">7df80aaf19a12c74a87eb5970f41098a</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -2334,11 +2334,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">3f9e37a71410baf409c19d761a821efa</act:parent>
+  <act:parent type="new">3f9e37a71410baf409c19d761a821efa</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>2610 Utgående moms, 25 %</act:name>
-  <act:id type="guid">419e71cb06e38ff8b498a51ef0517d36</act:id>
+  <act:id type="new">419e71cb06e38ff8b498a51ef0517d36</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -2352,11 +2352,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">7df80aaf19a12c74a87eb5970f41098a</act:parent>
+  <act:parent type="new">7df80aaf19a12c74a87eb5970f41098a</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>2611 Utgående moms på försäljning inom Sverige, 25 %</act:name>
-  <act:id type="guid">43b38510275eb4c4911bcb85da20697f</act:id>
+  <act:id type="new">43b38510275eb4c4911bcb85da20697f</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -2370,11 +2370,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">419e71cb06e38ff8b498a51ef0517d36</act:parent>
+  <act:parent type="new">419e71cb06e38ff8b498a51ef0517d36</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>2612 Utgående moms på egna uttag, 25 %</act:name>
-  <act:id type="guid">8f7e82b7c0f8b243a677ad29b23bbf07</act:id>
+  <act:id type="new">8f7e82b7c0f8b243a677ad29b23bbf07</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -2388,11 +2388,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">419e71cb06e38ff8b498a51ef0517d36</act:parent>
+  <act:parent type="new">419e71cb06e38ff8b498a51ef0517d36</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>2613 Utgående moms för uthyrning, 25 %</act:name>
-  <act:id type="guid">1a8b235b4852f4e22f0db78c04564c27</act:id>
+  <act:id type="new">1a8b235b4852f4e22f0db78c04564c27</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -2406,11 +2406,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">419e71cb06e38ff8b498a51ef0517d36</act:parent>
+  <act:parent type="new">419e71cb06e38ff8b498a51ef0517d36</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>2614 Beräknad utgående moms på tjänsteförvärv från utlandet, 25 %</act:name>
-  <act:id type="guid">d84eb5acad93bcf5d21e471dbb2a2cdf</act:id>
+  <act:id type="new">d84eb5acad93bcf5d21e471dbb2a2cdf</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -2424,11 +2424,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">419e71cb06e38ff8b498a51ef0517d36</act:parent>
+  <act:parent type="new">419e71cb06e38ff8b498a51ef0517d36</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>2615 Beräknad utgående moms på varuförvärv från annat EU-land, 25 %</act:name>
-  <act:id type="guid">1d020cc07964a0b257449401fafa1ae8</act:id>
+  <act:id type="new">1d020cc07964a0b257449401fafa1ae8</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -2442,11 +2442,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">419e71cb06e38ff8b498a51ef0517d36</act:parent>
+  <act:parent type="new">419e71cb06e38ff8b498a51ef0517d36</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>2616 Utgående moms VMB 25 %</act:name>
-  <act:id type="guid">6570e6df2a35f9fb5f1442a9cf4800bc</act:id>
+  <act:id type="new">6570e6df2a35f9fb5f1442a9cf4800bc</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -2460,11 +2460,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">419e71cb06e38ff8b498a51ef0517d36</act:parent>
+  <act:parent type="new">419e71cb06e38ff8b498a51ef0517d36</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>2617 Utgående moms omvänd skattskyldighet varor och tjänster i Sverige, 25 %</act:name>
-  <act:id type="guid">c1252a59cc3cdbfd080a202d121254ac</act:id>
+  <act:id type="new">c1252a59cc3cdbfd080a202d121254ac</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -2478,11 +2478,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">419e71cb06e38ff8b498a51ef0517d36</act:parent>
+  <act:parent type="new">419e71cb06e38ff8b498a51ef0517d36</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>2620 Utgående moms, 12 %</act:name>
-  <act:id type="guid">9fa1e2ef799836868f1f3d874360b945</act:id>
+  <act:id type="new">9fa1e2ef799836868f1f3d874360b945</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -2496,11 +2496,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">7df80aaf19a12c74a87eb5970f41098a</act:parent>
+  <act:parent type="new">7df80aaf19a12c74a87eb5970f41098a</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>2621 Utgående moms på försäljning inom Sverige, 12 %</act:name>
-  <act:id type="guid">d483108e8771d7129364ac47f737deb2</act:id>
+  <act:id type="new">d483108e8771d7129364ac47f737deb2</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -2514,11 +2514,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">9fa1e2ef799836868f1f3d874360b945</act:parent>
+  <act:parent type="new">9fa1e2ef799836868f1f3d874360b945</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>2622 Utgående moms på egna uttag, 12 %</act:name>
-  <act:id type="guid">a6c29456caae05125a2d4e18836311d0</act:id>
+  <act:id type="new">a6c29456caae05125a2d4e18836311d0</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -2532,11 +2532,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">9fa1e2ef799836868f1f3d874360b945</act:parent>
+  <act:parent type="new">9fa1e2ef799836868f1f3d874360b945</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>2623 Utgående moms för uthyrning, 12 %</act:name>
-  <act:id type="guid">7479e29f5e85ee0f1c412893f5d3fff1</act:id>
+  <act:id type="new">7479e29f5e85ee0f1c412893f5d3fff1</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -2550,11 +2550,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">9fa1e2ef799836868f1f3d874360b945</act:parent>
+  <act:parent type="new">9fa1e2ef799836868f1f3d874360b945</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>2624 Beräknad utgående moms på tjänsteförvärv från utlandet, 12 %</act:name>
-  <act:id type="guid">8b7b2b45df16e77bb062650a7225afd3</act:id>
+  <act:id type="new">8b7b2b45df16e77bb062650a7225afd3</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -2568,11 +2568,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">9fa1e2ef799836868f1f3d874360b945</act:parent>
+  <act:parent type="new">9fa1e2ef799836868f1f3d874360b945</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>2625 Beräknad utgående moms på varuförvärv från annat EU-land, 12 %</act:name>
-  <act:id type="guid">8305a58e6b9ba96c5616f3261b24ea87</act:id>
+  <act:id type="new">8305a58e6b9ba96c5616f3261b24ea87</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -2586,11 +2586,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">9fa1e2ef799836868f1f3d874360b945</act:parent>
+  <act:parent type="new">9fa1e2ef799836868f1f3d874360b945</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>2626 Utgående moms VMB 12 %</act:name>
-  <act:id type="guid">a35ed354fead421967af155423502249</act:id>
+  <act:id type="new">a35ed354fead421967af155423502249</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -2604,11 +2604,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">9fa1e2ef799836868f1f3d874360b945</act:parent>
+  <act:parent type="new">9fa1e2ef799836868f1f3d874360b945</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>2630 Utgående moms, 6 %</act:name>
-  <act:id type="guid">ef916fa4249840372c89fe8e2cd03234</act:id>
+  <act:id type="new">ef916fa4249840372c89fe8e2cd03234</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -2622,11 +2622,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">7df80aaf19a12c74a87eb5970f41098a</act:parent>
+  <act:parent type="new">7df80aaf19a12c74a87eb5970f41098a</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>2631 Utgående moms på försäljning inom Sverige, 6 %</act:name>
-  <act:id type="guid">f8cb4f0a3a53844681d79811d71add1a</act:id>
+  <act:id type="new">f8cb4f0a3a53844681d79811d71add1a</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -2640,11 +2640,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">ef916fa4249840372c89fe8e2cd03234</act:parent>
+  <act:parent type="new">ef916fa4249840372c89fe8e2cd03234</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>2632 Utgående moms på egna uttag, 6 %</act:name>
-  <act:id type="guid">c2ca29aad57fda80ede6a0d280e65ada</act:id>
+  <act:id type="new">c2ca29aad57fda80ede6a0d280e65ada</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -2658,11 +2658,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">ef916fa4249840372c89fe8e2cd03234</act:parent>
+  <act:parent type="new">ef916fa4249840372c89fe8e2cd03234</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>2633 Utgående moms för uthyrning, 6 %</act:name>
-  <act:id type="guid">5312c41b7d02a323c8e247e454e96df3</act:id>
+  <act:id type="new">5312c41b7d02a323c8e247e454e96df3</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -2676,11 +2676,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">ef916fa4249840372c89fe8e2cd03234</act:parent>
+  <act:parent type="new">ef916fa4249840372c89fe8e2cd03234</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>2634 Beräknad utgående moms på tjänsteförvärv från utlandet, 6 %</act:name>
-  <act:id type="guid">d37c1bf20865a636dc2793baab04791a</act:id>
+  <act:id type="new">d37c1bf20865a636dc2793baab04791a</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -2694,11 +2694,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">ef916fa4249840372c89fe8e2cd03234</act:parent>
+  <act:parent type="new">ef916fa4249840372c89fe8e2cd03234</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>2635 Beräknad utgående moms på varuförvärv från annat EU-land, 6 %</act:name>
-  <act:id type="guid">f91bb4507443e417db3f0d356a09f0ae</act:id>
+  <act:id type="new">f91bb4507443e417db3f0d356a09f0ae</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -2712,11 +2712,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">ef916fa4249840372c89fe8e2cd03234</act:parent>
+  <act:parent type="new">ef916fa4249840372c89fe8e2cd03234</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>2636 Utgående moms VMB 6 %</act:name>
-  <act:id type="guid">df1380f8d086ea79fcb69db76df426a3</act:id>
+  <act:id type="new">df1380f8d086ea79fcb69db76df426a3</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -2730,11 +2730,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">ef916fa4249840372c89fe8e2cd03234</act:parent>
+  <act:parent type="new">ef916fa4249840372c89fe8e2cd03234</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>2640 Ingående moms</act:name>
-  <act:id type="guid">27f018f9b9d1fa8a13349c140e669088</act:id>
+  <act:id type="new">27f018f9b9d1fa8a13349c140e669088</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -2748,11 +2748,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">7df80aaf19a12c74a87eb5970f41098a</act:parent>
+  <act:parent type="new">7df80aaf19a12c74a87eb5970f41098a</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>2641 Debiterad ingående moms</act:name>
-  <act:id type="guid">71a93c3019393adbbd3a121babbc6811</act:id>
+  <act:id type="new">71a93c3019393adbbd3a121babbc6811</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -2766,11 +2766,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">27f018f9b9d1fa8a13349c140e669088</act:parent>
+  <act:parent type="new">27f018f9b9d1fa8a13349c140e669088</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>2642 Debiterad ingående moms i anslutning till frivillig skattskyldighet</act:name>
-  <act:id type="guid">9f7f0883959285e0e07dcc80eb9ad22c</act:id>
+  <act:id type="new">9f7f0883959285e0e07dcc80eb9ad22c</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -2784,11 +2784,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">27f018f9b9d1fa8a13349c140e669088</act:parent>
+  <act:parent type="new">27f018f9b9d1fa8a13349c140e669088</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>2645 Beräknad ingående moms på förvärv från utlandet</act:name>
-  <act:id type="guid">2871b1aa3cea4f41686c05c22bf9bb72</act:id>
+  <act:id type="new">2871b1aa3cea4f41686c05c22bf9bb72</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -2802,11 +2802,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">27f018f9b9d1fa8a13349c140e669088</act:parent>
+  <act:parent type="new">27f018f9b9d1fa8a13349c140e669088</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>2646 Ingående moms på uthyrning</act:name>
-  <act:id type="guid">fd9aeb8d0f875845149730ec4b1a254a</act:id>
+  <act:id type="new">fd9aeb8d0f875845149730ec4b1a254a</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -2820,11 +2820,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">27f018f9b9d1fa8a13349c140e669088</act:parent>
+  <act:parent type="new">27f018f9b9d1fa8a13349c140e669088</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>2647 Ingående moms omvänd skattskyldighet varor och tjänster i Sverige</act:name>
-  <act:id type="guid">59ea2fb6d60a73e53ea464c86d6292a5</act:id>
+  <act:id type="new">59ea2fb6d60a73e53ea464c86d6292a5</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -2838,11 +2838,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">27f018f9b9d1fa8a13349c140e669088</act:parent>
+  <act:parent type="new">27f018f9b9d1fa8a13349c140e669088</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>2648 Vilande ingående moms</act:name>
-  <act:id type="guid">b959644b0916a8bd4d4421321f7ab7c7</act:id>
+  <act:id type="new">b959644b0916a8bd4d4421321f7ab7c7</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -2856,11 +2856,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">27f018f9b9d1fa8a13349c140e669088</act:parent>
+  <act:parent type="new">27f018f9b9d1fa8a13349c140e669088</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>2649 Ingående moms, blandad verksamhet</act:name>
-  <act:id type="guid">b95a2e37580e3cc18d3846c9e4b04ff5</act:id>
+  <act:id type="new">b95a2e37580e3cc18d3846c9e4b04ff5</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -2874,11 +2874,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">27f018f9b9d1fa8a13349c140e669088</act:parent>
+  <act:parent type="new">27f018f9b9d1fa8a13349c140e669088</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>2650 Redovisningskonto för moms</act:name>
-  <act:id type="guid">f7a15f6636d66108c30faf45a621f0b9</act:id>
+  <act:id type="new">f7a15f6636d66108c30faf45a621f0b9</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -2892,11 +2892,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">7df80aaf19a12c74a87eb5970f41098a</act:parent>
+  <act:parent type="new">7df80aaf19a12c74a87eb5970f41098a</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>27 Personalens skatter, avgifter och löneavdrag</act:name>
-  <act:id type="guid">3b664b5bd2464be623414bc7006d1bff</act:id>
+  <act:id type="new">3b664b5bd2464be623414bc7006d1bff</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -2913,11 +2913,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">3f9e37a71410baf409c19d761a821efa</act:parent>
+  <act:parent type="new">3f9e37a71410baf409c19d761a821efa</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>2710 Personalskatt</act:name>
-  <act:id type="guid">271c1e0419852878eb21b17a8704367a</act:id>
+  <act:id type="new">271c1e0419852878eb21b17a8704367a</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -2931,11 +2931,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">3b664b5bd2464be623414bc7006d1bff</act:parent>
+  <act:parent type="new">3b664b5bd2464be623414bc7006d1bff</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>2730 Lagstadgade sociala avgifter och särskild löneskatt</act:name>
-  <act:id type="guid">2c0b488697fd96d2d494e0c142e9ba4e</act:id>
+  <act:id type="new">2c0b488697fd96d2d494e0c142e9ba4e</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -2949,11 +2949,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">3b664b5bd2464be623414bc7006d1bff</act:parent>
+  <act:parent type="new">3b664b5bd2464be623414bc7006d1bff</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>2740 Avtalade sociala avgifter</act:name>
-  <act:id type="guid">d824de8c73d6a6fe89b84970a3b4669b</act:id>
+  <act:id type="new">d824de8c73d6a6fe89b84970a3b4669b</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -2967,11 +2967,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">3b664b5bd2464be623414bc7006d1bff</act:parent>
+  <act:parent type="new">3b664b5bd2464be623414bc7006d1bff</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>2790 Övriga löneavdrag</act:name>
-  <act:id type="guid">8094a5ee6c6d5a0a52acb522ffc85f58</act:id>
+  <act:id type="new">8094a5ee6c6d5a0a52acb522ffc85f58</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -2985,11 +2985,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">3b664b5bd2464be623414bc7006d1bff</act:parent>
+  <act:parent type="new">3b664b5bd2464be623414bc7006d1bff</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>28 Övriga kortfristiga skulder</act:name>
-  <act:id type="guid">4b362725f18465ef6defd888155aa810</act:id>
+  <act:id type="new">4b362725f18465ef6defd888155aa810</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -3006,11 +3006,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">3f9e37a71410baf409c19d761a821efa</act:parent>
+  <act:parent type="new">3f9e37a71410baf409c19d761a821efa</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>2820 Kortfristiga skulder till anställda</act:name>
-  <act:id type="guid">2287fb93e424496f0bb781d073844510</act:id>
+  <act:id type="new">2287fb93e424496f0bb781d073844510</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -3024,11 +3024,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">4b362725f18465ef6defd888155aa810</act:parent>
+  <act:parent type="new">4b362725f18465ef6defd888155aa810</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>2840 Kortfristiga låneskulder</act:name>
-  <act:id type="guid">d56aa7d1daada99374b7096fc10eb93f</act:id>
+  <act:id type="new">d56aa7d1daada99374b7096fc10eb93f</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -3042,11 +3042,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">4b362725f18465ef6defd888155aa810</act:parent>
+  <act:parent type="new">4b362725f18465ef6defd888155aa810</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>2890 Övriga kortfristiga skulder</act:name>
-  <act:id type="guid">dddaefbce80928699544e826f8e4aade</act:id>
+  <act:id type="new">dddaefbce80928699544e826f8e4aade</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -3060,11 +3060,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">4b362725f18465ef6defd888155aa810</act:parent>
+  <act:parent type="new">4b362725f18465ef6defd888155aa810</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>29 Upplupna kostnader och förutbetalda intäkter</act:name>
-  <act:id type="guid">de6fe9710408157e5f24d1ea87cd0999</act:id>
+  <act:id type="new">de6fe9710408157e5f24d1ea87cd0999</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -3081,11 +3081,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">3f9e37a71410baf409c19d761a821efa</act:parent>
+  <act:parent type="new">3f9e37a71410baf409c19d761a821efa</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>2910 Upplupna löner</act:name>
-  <act:id type="guid">c1bcd6be8cc9eeabd1bd36ba91483e05</act:id>
+  <act:id type="new">c1bcd6be8cc9eeabd1bd36ba91483e05</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -3098,11 +3098,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">de6fe9710408157e5f24d1ea87cd0999</act:parent>
+  <act:parent type="new">de6fe9710408157e5f24d1ea87cd0999</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>2920 Upplupna semesterlöner</act:name>
-  <act:id type="guid">e6da1c94d0c049ab6adbbccd906fd73f</act:id>
+  <act:id type="new">e6da1c94d0c049ab6adbbccd906fd73f</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -3115,11 +3115,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">de6fe9710408157e5f24d1ea87cd0999</act:parent>
+  <act:parent type="new">de6fe9710408157e5f24d1ea87cd0999</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>2940 Upplupna lagstadgade sociala och andra avgifter</act:name>
-  <act:id type="guid">9132fe0c09abe2dde26ae2de9d437647</act:id>
+  <act:id type="new">9132fe0c09abe2dde26ae2de9d437647</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -3132,11 +3132,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">de6fe9710408157e5f24d1ea87cd0999</act:parent>
+  <act:parent type="new">de6fe9710408157e5f24d1ea87cd0999</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>2950 Upplupna avtalade sociala avgifter</act:name>
-  <act:id type="guid">e6e22a07f2b099c2550b8eb0ab92a4c8</act:id>
+  <act:id type="new">e6e22a07f2b099c2550b8eb0ab92a4c8</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -3149,11 +3149,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">de6fe9710408157e5f24d1ea87cd0999</act:parent>
+  <act:parent type="new">de6fe9710408157e5f24d1ea87cd0999</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>2960 Upplupna räntekostnader</act:name>
-  <act:id type="guid">33dc9d4c941740f1fc317bf3d4db46be</act:id>
+  <act:id type="new">33dc9d4c941740f1fc317bf3d4db46be</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -3166,11 +3166,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">de6fe9710408157e5f24d1ea87cd0999</act:parent>
+  <act:parent type="new">de6fe9710408157e5f24d1ea87cd0999</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>2970 Förutbetalda intäkter</act:name>
-  <act:id type="guid">a40e163d6db2f11eb6902ce563466f15</act:id>
+  <act:id type="new">a40e163d6db2f11eb6902ce563466f15</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -3183,11 +3183,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">de6fe9710408157e5f24d1ea87cd0999</act:parent>
+  <act:parent type="new">de6fe9710408157e5f24d1ea87cd0999</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>2990 Övriga upplupna kostnader och förutbetalda intäkter</act:name>
-  <act:id type="guid">8626b12075e3ad1c07e8317170521ea7</act:id>
+  <act:id type="new">8626b12075e3ad1c07e8317170521ea7</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -3200,11 +3200,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">de6fe9710408157e5f24d1ea87cd0999</act:parent>
+  <act:parent type="new">de6fe9710408157e5f24d1ea87cd0999</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>2999 OBS-konto</act:name>
-  <act:id type="guid">985e2bf219dc3214caf342f205a6ed4c</act:id>
+  <act:id type="new">985e2bf219dc3214caf342f205a6ed4c</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -3217,11 +3217,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">8626b12075e3ad1c07e8317170521ea7</act:parent>
+  <act:parent type="new">8626b12075e3ad1c07e8317170521ea7</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>3 Rörelsens inkomster/intäkter</act:name>
-  <act:id type="guid">304e26b5f79253ee3abd1a9ad7efa70f</act:id>
+  <act:id type="new">304e26b5f79253ee3abd1a9ad7efa70f</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -3238,11 +3238,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">5df07084fb48f599732df308a71d8246</act:parent>
+  <act:parent type="new">5df07084fb48f599732df308a71d8246</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>30–34 Huvudintäkter</act:name>
-  <act:id type="guid">fef105cdfcaba2396588c82ecf5ebf45</act:id>
+  <act:id type="new">fef105cdfcaba2396588c82ecf5ebf45</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -3260,11 +3260,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">304e26b5f79253ee3abd1a9ad7efa70f</act:parent>
+  <act:parent type="new">304e26b5f79253ee3abd1a9ad7efa70f</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>3000 Försäljning inom Sverige</act:name>
-  <act:id type="guid">48784eca275d7382341b27121e2a3fec</act:id>
+  <act:id type="new">48784eca275d7382341b27121e2a3fec</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -3278,11 +3278,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">fef105cdfcaba2396588c82ecf5ebf45</act:parent>
+  <act:parent type="new">fef105cdfcaba2396588c82ecf5ebf45</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>3001 Försäljning inom Sverige, 25 % moms</act:name>
-  <act:id type="guid">81bdc4aea5c30c7841a0588ed0030758</act:id>
+  <act:id type="new">81bdc4aea5c30c7841a0588ed0030758</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -3296,11 +3296,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">48784eca275d7382341b27121e2a3fec</act:parent>
+  <act:parent type="new">48784eca275d7382341b27121e2a3fec</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>3002 Försäljning inom Sverige, 12 % moms</act:name>
-  <act:id type="guid">364a0c21899978f6b70fc92f98d2ade6</act:id>
+  <act:id type="new">364a0c21899978f6b70fc92f98d2ade6</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -3314,11 +3314,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">48784eca275d7382341b27121e2a3fec</act:parent>
+  <act:parent type="new">48784eca275d7382341b27121e2a3fec</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>3003 Försäljning inom Sverige, 6 % moms</act:name>
-  <act:id type="guid">e5da8e848f57e4cc499352977f16aa96</act:id>
+  <act:id type="new">e5da8e848f57e4cc499352977f16aa96</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -3332,11 +3332,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">48784eca275d7382341b27121e2a3fec</act:parent>
+  <act:parent type="new">48784eca275d7382341b27121e2a3fec</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>3004 Försäljning inom Sverige, momsfri</act:name>
-  <act:id type="guid">7b2d211bf32e2d52ba292190f6f37289</act:id>
+  <act:id type="new">7b2d211bf32e2d52ba292190f6f37289</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -3350,11 +3350,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">48784eca275d7382341b27121e2a3fec</act:parent>
+  <act:parent type="new">48784eca275d7382341b27121e2a3fec</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>3100 Försäljning av varor utanför Sverige</act:name>
-  <act:id type="guid">a0fc05dadabb86ff3a7f3c8646e6c03c</act:id>
+  <act:id type="new">a0fc05dadabb86ff3a7f3c8646e6c03c</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -3368,11 +3368,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">fef105cdfcaba2396588c82ecf5ebf45</act:parent>
+  <act:parent type="new">fef105cdfcaba2396588c82ecf5ebf45</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>3105 Försäljning varor till land utanför EU</act:name>
-  <act:id type="guid">7098aa8d93e95b0f8e1a74a924d2ead1</act:id>
+  <act:id type="new">7098aa8d93e95b0f8e1a74a924d2ead1</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -3386,11 +3386,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">a0fc05dadabb86ff3a7f3c8646e6c03c</act:parent>
+  <act:parent type="new">a0fc05dadabb86ff3a7f3c8646e6c03c</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>3106 Försäljning varor till annat EU-land, momspliktig</act:name>
-  <act:id type="guid">bad41ad35f6b1552ec8b10d0026ca8bb</act:id>
+  <act:id type="new">bad41ad35f6b1552ec8b10d0026ca8bb</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -3404,11 +3404,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">a0fc05dadabb86ff3a7f3c8646e6c03c</act:parent>
+  <act:parent type="new">a0fc05dadabb86ff3a7f3c8646e6c03c</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>3108 Försäljning varor till annat EU-land, momsfri</act:name>
-  <act:id type="guid">9b7e62233b6ec06836724c886c7ea920</act:id>
+  <act:id type="new">9b7e62233b6ec06836724c886c7ea920</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -3422,11 +3422,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">a0fc05dadabb86ff3a7f3c8646e6c03c</act:parent>
+  <act:parent type="new">a0fc05dadabb86ff3a7f3c8646e6c03c</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>3200 Försäljning VMB och omvänd moms</act:name>
-  <act:id type="guid">95a296b676893507f582699f063a52bd</act:id>
+  <act:id type="new">95a296b676893507f582699f063a52bd</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -3440,11 +3440,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">fef105cdfcaba2396588c82ecf5ebf45</act:parent>
+  <act:parent type="new">fef105cdfcaba2396588c82ecf5ebf45</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>3211 Försäljning positiv VMB 25 %</act:name>
-  <act:id type="guid">a417a15117628d394e8192805b6acbad</act:id>
+  <act:id type="new">a417a15117628d394e8192805b6acbad</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -3458,11 +3458,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">95a296b676893507f582699f063a52bd</act:parent>
+  <act:parent type="new">95a296b676893507f582699f063a52bd</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>3212 Försäljning negativ VMB 25 %</act:name>
-  <act:id type="guid">d691a7f8296985fd78c8109077ce657a</act:id>
+  <act:id type="new">d691a7f8296985fd78c8109077ce657a</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -3476,11 +3476,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">95a296b676893507f582699f063a52bd</act:parent>
+  <act:parent type="new">95a296b676893507f582699f063a52bd</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>3231 Försäljning inom byggsektorn, omvänd skattskyldighet moms</act:name>
-  <act:id type="guid">fe5764c7c6d7076138eefb9107811844</act:id>
+  <act:id type="new">fe5764c7c6d7076138eefb9107811844</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -3494,11 +3494,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">95a296b676893507f582699f063a52bd</act:parent>
+  <act:parent type="new">95a296b676893507f582699f063a52bd</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>3300 Försäljning av tjänster utanför Sverige</act:name>
-  <act:id type="guid">5a11cb4f37034b934471c5f5af0fa285</act:id>
+  <act:id type="new">5a11cb4f37034b934471c5f5af0fa285</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -3512,11 +3512,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">fef105cdfcaba2396588c82ecf5ebf45</act:parent>
+  <act:parent type="new">fef105cdfcaba2396588c82ecf5ebf45</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>3308 Försäljning tjänster till annat EU-land</act:name>
-  <act:id type="guid">a0e7cc39e2dea105eda8a3924b55dced</act:id>
+  <act:id type="new">a0e7cc39e2dea105eda8a3924b55dced</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -3530,11 +3530,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">5a11cb4f37034b934471c5f5af0fa285</act:parent>
+  <act:parent type="new">5a11cb4f37034b934471c5f5af0fa285</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>3305 Försäljning tjänster till land utanför EU</act:name>
-  <act:id type="guid">ad491b223e23526682e1e6eaadf04f36</act:id>
+  <act:id type="new">ad491b223e23526682e1e6eaadf04f36</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -3548,11 +3548,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">5a11cb4f37034b934471c5f5af0fa285</act:parent>
+  <act:parent type="new">5a11cb4f37034b934471c5f5af0fa285</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>3400 Försäljning, egna uttag</act:name>
-  <act:id type="guid">e9f78d71f75ee04729d7935b211df697</act:id>
+  <act:id type="new">e9f78d71f75ee04729d7935b211df697</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -3566,11 +3566,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">fef105cdfcaba2396588c82ecf5ebf45</act:parent>
+  <act:parent type="new">fef105cdfcaba2396588c82ecf5ebf45</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>3401 Egna uttag momspliktiga, 25 %</act:name>
-  <act:id type="guid">f298daa00929483640a152724d0dca46</act:id>
+  <act:id type="new">f298daa00929483640a152724d0dca46</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -3584,11 +3584,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">e9f78d71f75ee04729d7935b211df697</act:parent>
+  <act:parent type="new">e9f78d71f75ee04729d7935b211df697</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>3402 Egna uttag momspliktiga, 12 %</act:name>
-  <act:id type="guid">9c6657b64fa08263491703be973c6e67</act:id>
+  <act:id type="new">9c6657b64fa08263491703be973c6e67</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -3602,11 +3602,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">e9f78d71f75ee04729d7935b211df697</act:parent>
+  <act:parent type="new">e9f78d71f75ee04729d7935b211df697</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>3403 Egna uttag momspliktiga, 6 %</act:name>
-  <act:id type="guid">a29967bd3bc0aa9b8d0fdc854f684cc0</act:id>
+  <act:id type="new">a29967bd3bc0aa9b8d0fdc854f684cc0</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -3620,11 +3620,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">e9f78d71f75ee04729d7935b211df697</act:parent>
+  <act:parent type="new">e9f78d71f75ee04729d7935b211df697</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>3404 Egna uttag, momsfria</act:name>
-  <act:id type="guid">e19272a710e1dfa227195afd404b9fae</act:id>
+  <act:id type="new">e19272a710e1dfa227195afd404b9fae</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -3638,11 +3638,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">e9f78d71f75ee04729d7935b211df697</act:parent>
+  <act:parent type="new">e9f78d71f75ee04729d7935b211df697</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>35 Fakturerade kostnader</act:name>
-  <act:id type="guid">f33b546190f5608863daf185241cd82d</act:id>
+  <act:id type="new">f33b546190f5608863daf185241cd82d</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -3659,11 +3659,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">304e26b5f79253ee3abd1a9ad7efa70f</act:parent>
+  <act:parent type="new">304e26b5f79253ee3abd1a9ad7efa70f</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>3500 Fakturerade kostnader (gruppkonto)</act:name>
-  <act:id type="guid">6db119b8cadd4379f2c86e6b69684c34</act:id>
+  <act:id type="new">6db119b8cadd4379f2c86e6b69684c34</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -3677,11 +3677,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">f33b546190f5608863daf185241cd82d</act:parent>
+  <act:parent type="new">f33b546190f5608863daf185241cd82d</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>3510 Fakturerat emballage</act:name>
-  <act:id type="guid">622bba74ce1512acad5c24fbea522820</act:id>
+  <act:id type="new">622bba74ce1512acad5c24fbea522820</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -3695,11 +3695,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">6db119b8cadd4379f2c86e6b69684c34</act:parent>
+  <act:parent type="new">6db119b8cadd4379f2c86e6b69684c34</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>3520 Fakturerade frakter</act:name>
-  <act:id type="guid">e145e417f31251bc351f105c6e6d921f</act:id>
+  <act:id type="new">e145e417f31251bc351f105c6e6d921f</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -3713,11 +3713,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">6db119b8cadd4379f2c86e6b69684c34</act:parent>
+  <act:parent type="new">6db119b8cadd4379f2c86e6b69684c34</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>3521 Fakturerade frakter, EU-land</act:name>
-  <act:id type="guid">80d82b79ad2941a1a4a9213f20394d6e</act:id>
+  <act:id type="new">80d82b79ad2941a1a4a9213f20394d6e</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -3731,11 +3731,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">e145e417f31251bc351f105c6e6d921f</act:parent>
+  <act:parent type="new">e145e417f31251bc351f105c6e6d921f</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>3522 Fakturerade frakter, export</act:name>
-  <act:id type="guid">021d5412098fe3adbb6d992b72bf143e</act:id>
+  <act:id type="new">021d5412098fe3adbb6d992b72bf143e</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -3749,11 +3749,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">e145e417f31251bc351f105c6e6d921f</act:parent>
+  <act:parent type="new">e145e417f31251bc351f105c6e6d921f</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>3530 Fakturerade tull- och speditionskostnader m.m.</act:name>
-  <act:id type="guid">8c46999171c098e958ec51eeddaa9781</act:id>
+  <act:id type="new">8c46999171c098e958ec51eeddaa9781</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -3767,11 +3767,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">6db119b8cadd4379f2c86e6b69684c34</act:parent>
+  <act:parent type="new">6db119b8cadd4379f2c86e6b69684c34</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>3540 Faktureringsavgifter</act:name>
-  <act:id type="guid">b175b76f525ae7dfa231e389cbcc5aa8</act:id>
+  <act:id type="new">b175b76f525ae7dfa231e389cbcc5aa8</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -3785,11 +3785,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">6db119b8cadd4379f2c86e6b69684c34</act:parent>
+  <act:parent type="new">6db119b8cadd4379f2c86e6b69684c34</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>3541 Faktureringsavgifter, EU-land</act:name>
-  <act:id type="guid">003f6367bd375025816c0f736b4630bb</act:id>
+  <act:id type="new">003f6367bd375025816c0f736b4630bb</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -3803,11 +3803,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">b175b76f525ae7dfa231e389cbcc5aa8</act:parent>
+  <act:parent type="new">b175b76f525ae7dfa231e389cbcc5aa8</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>3542 Faktureringsavgifter, export</act:name>
-  <act:id type="guid">86151dddbad124a851fcc603b0d903b9</act:id>
+  <act:id type="new">86151dddbad124a851fcc603b0d903b9</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -3821,11 +3821,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">b175b76f525ae7dfa231e389cbcc5aa8</act:parent>
+  <act:parent type="new">b175b76f525ae7dfa231e389cbcc5aa8</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>36 Rörelsens sidointäkter</act:name>
-  <act:id type="guid">e4edc36f9dfd0a7bbf45445d5a2f6311</act:id>
+  <act:id type="new">e4edc36f9dfd0a7bbf45445d5a2f6311</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -3838,11 +3838,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">304e26b5f79253ee3abd1a9ad7efa70f</act:parent>
+  <act:parent type="new">304e26b5f79253ee3abd1a9ad7efa70f</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>3600 Rörelsens sidointäkter (gruppkonto)</act:name>
-  <act:id type="guid">a8b06af3907a50f675f6939748ab4572</act:id>
+  <act:id type="new">a8b06af3907a50f675f6939748ab4572</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -3856,11 +3856,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">e4edc36f9dfd0a7bbf45445d5a2f6311</act:parent>
+  <act:parent type="new">e4edc36f9dfd0a7bbf45445d5a2f6311</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>37 Intäktskorrigeringar</act:name>
-  <act:id type="guid">cfb26d1a7f1c6650e64b34b41181c8b9</act:id>
+  <act:id type="new">cfb26d1a7f1c6650e64b34b41181c8b9</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -3873,11 +3873,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">304e26b5f79253ee3abd1a9ad7efa70f</act:parent>
+  <act:parent type="new">304e26b5f79253ee3abd1a9ad7efa70f</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>3730 Lämnade rabatter</act:name>
-  <act:id type="guid">21d37c96ea6e3b8cd6bb90a0aa9141ed</act:id>
+  <act:id type="new">21d37c96ea6e3b8cd6bb90a0aa9141ed</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -3891,11 +3891,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">cfb26d1a7f1c6650e64b34b41181c8b9</act:parent>
+  <act:parent type="new">cfb26d1a7f1c6650e64b34b41181c8b9</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>3740 Öres- och kronutjämning</act:name>
-  <act:id type="guid">a600129f70c88fb84d394d9a01cd9aa6</act:id>
+  <act:id type="new">a600129f70c88fb84d394d9a01cd9aa6</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -3909,11 +3909,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">cfb26d1a7f1c6650e64b34b41181c8b9</act:parent>
+  <act:parent type="new">cfb26d1a7f1c6650e64b34b41181c8b9</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>38 Aktiverat arbete för egen räkning</act:name>
-  <act:id type="guid">7aded926ee89908079d0850712fedbd1</act:id>
+  <act:id type="new">7aded926ee89908079d0850712fedbd1</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -3926,11 +3926,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">304e26b5f79253ee3abd1a9ad7efa70f</act:parent>
+  <act:parent type="new">304e26b5f79253ee3abd1a9ad7efa70f</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>3800 Aktiverat arbete för egen räkning (gruppkonto)</act:name>
-  <act:id type="guid">edf2bd8cdaee42a807bb660a2c8db152</act:id>
+  <act:id type="new">edf2bd8cdaee42a807bb660a2c8db152</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -3944,11 +3944,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">7aded926ee89908079d0850712fedbd1</act:parent>
+  <act:parent type="new">7aded926ee89908079d0850712fedbd1</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>39 Övriga rörelseintäkter</act:name>
-  <act:id type="guid">7e9adb7a36e1248bd5c9eedd5596daa0</act:id>
+  <act:id type="new">7e9adb7a36e1248bd5c9eedd5596daa0</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -3965,11 +3965,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">304e26b5f79253ee3abd1a9ad7efa70f</act:parent>
+  <act:parent type="new">304e26b5f79253ee3abd1a9ad7efa70f</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>3900 Övriga rörelseintäkter (gruppkonto)</act:name>
-  <act:id type="guid">0e8f3d710aa7ab7e9fd38030b02edda0</act:id>
+  <act:id type="new">0e8f3d710aa7ab7e9fd38030b02edda0</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -3982,11 +3982,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">7e9adb7a36e1248bd5c9eedd5596daa0</act:parent>
+  <act:parent type="new">7e9adb7a36e1248bd5c9eedd5596daa0</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>3910 Hyres- och arrendeintäkter</act:name>
-  <act:id type="guid">762032df06a0ab24d5bc4a5ee04c9f55</act:id>
+  <act:id type="new">762032df06a0ab24d5bc4a5ee04c9f55</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -3999,11 +3999,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">0e8f3d710aa7ab7e9fd38030b02edda0</act:parent>
+  <act:parent type="new">0e8f3d710aa7ab7e9fd38030b02edda0</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>3911 Hyresintäkter</act:name>
-  <act:id type="guid">ea7c386968264156c49cd114ff0d7760</act:id>
+  <act:id type="new">ea7c386968264156c49cd114ff0d7760</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -4016,11 +4016,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">762032df06a0ab24d5bc4a5ee04c9f55</act:parent>
+  <act:parent type="new">762032df06a0ab24d5bc4a5ee04c9f55</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>3913 Frivilligt momspliktiga hyresintäkter</act:name>
-  <act:id type="guid">a35f14cfa4ff5346c5b686a94f0aa5f5</act:id>
+  <act:id type="new">a35f14cfa4ff5346c5b686a94f0aa5f5</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -4033,11 +4033,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">762032df06a0ab24d5bc4a5ee04c9f55</act:parent>
+  <act:parent type="new">762032df06a0ab24d5bc4a5ee04c9f55</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>3960 Valutakursvinster på fordringar och skulder av rörelsekaraktär</act:name>
-  <act:id type="guid">b5780312ed4339f0a89b7d6ad76dd780</act:id>
+  <act:id type="new">b5780312ed4339f0a89b7d6ad76dd780</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -4050,11 +4050,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">0e8f3d710aa7ab7e9fd38030b02edda0</act:parent>
+  <act:parent type="new">0e8f3d710aa7ab7e9fd38030b02edda0</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>3970 Vinst vid avyttring av immateriella och materiella anläggningstillgångar</act:name>
-  <act:id type="guid">24efa4da075a6b41ea26aa87c0bd9cf0</act:id>
+  <act:id type="new">24efa4da075a6b41ea26aa87c0bd9cf0</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -4067,11 +4067,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">0e8f3d710aa7ab7e9fd38030b02edda0</act:parent>
+  <act:parent type="new">0e8f3d710aa7ab7e9fd38030b02edda0</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>3980 Erhållna offentliga stöd m.m.</act:name>
-  <act:id type="guid">c3ae8606f31a1c678eadc3fe2418a26c</act:id>
+  <act:id type="new">c3ae8606f31a1c678eadc3fe2418a26c</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -4084,11 +4084,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">0e8f3d710aa7ab7e9fd38030b02edda0</act:parent>
+  <act:parent type="new">0e8f3d710aa7ab7e9fd38030b02edda0</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>4 Utgifter/kostnader för varor, material och vissa köpta tjänster</act:name>
-  <act:id type="guid">e60ff13ba85f36e5ff013f2245c56a23</act:id>
+  <act:id type="new">e60ff13ba85f36e5ff013f2245c56a23</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -4105,11 +4105,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">5df07084fb48f599732df308a71d8246</act:parent>
+  <act:parent type="new">5df07084fb48f599732df308a71d8246</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>40–45 Inköp av varor och material</act:name>
-  <act:id type="guid">2fd4dc2c72a0d51c7a3b54f61be5bd4e</act:id>
+  <act:id type="new">2fd4dc2c72a0d51c7a3b54f61be5bd4e</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -4127,11 +4127,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">e60ff13ba85f36e5ff013f2245c56a23</act:parent>
+  <act:parent type="new">e60ff13ba85f36e5ff013f2245c56a23</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>4000 Inköp av varor från Sverige</act:name>
-  <act:id type="guid">d25ea315a5f4f4e19bf1053c764573af</act:id>
+  <act:id type="new">d25ea315a5f4f4e19bf1053c764573af</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -4145,11 +4145,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">2fd4dc2c72a0d51c7a3b54f61be5bd4e</act:parent>
+  <act:parent type="new">2fd4dc2c72a0d51c7a3b54f61be5bd4e</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>4200 Sålda varor VMB</act:name>
-  <act:id type="guid">9c60add0baa659eadde6378fe60add57</act:id>
+  <act:id type="new">9c60add0baa659eadde6378fe60add57</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -4163,11 +4163,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">2fd4dc2c72a0d51c7a3b54f61be5bd4e</act:parent>
+  <act:parent type="new">2fd4dc2c72a0d51c7a3b54f61be5bd4e</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>4211 Sålda varor positiv VMB 25 %</act:name>
-  <act:id type="guid">06d5142d26f770f21f3e7cdb669ca715</act:id>
+  <act:id type="new">06d5142d26f770f21f3e7cdb669ca715</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -4181,11 +4181,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">9c60add0baa659eadde6378fe60add57</act:parent>
+  <act:parent type="new">9c60add0baa659eadde6378fe60add57</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>4212 Sålda varor negativ VMB 25 %</act:name>
-  <act:id type="guid">03b63cb39501422019779a5bedf8a059</act:id>
+  <act:id type="new">03b63cb39501422019779a5bedf8a059</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -4199,11 +4199,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">9c60add0baa659eadde6378fe60add57</act:parent>
+  <act:parent type="new">9c60add0baa659eadde6378fe60add57</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>4400 Inköpta tjänster i Sverige, omvänd skattskyldighet</act:name>
-  <act:id type="guid">b6efa7888cd749893f197ee3b47edc54</act:id>
+  <act:id type="new">b6efa7888cd749893f197ee3b47edc54</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -4217,11 +4217,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">2fd4dc2c72a0d51c7a3b54f61be5bd4e</act:parent>
+  <act:parent type="new">2fd4dc2c72a0d51c7a3b54f61be5bd4e</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>4425 Inköpta tjänster i Sverige, omvänd skattskyldighet, 25 %</act:name>
-  <act:id type="guid">1e5947d26c1903db863991ddcc5de08a</act:id>
+  <act:id type="new">1e5947d26c1903db863991ddcc5de08a</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -4235,11 +4235,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">b6efa7888cd749893f197ee3b47edc54</act:parent>
+  <act:parent type="new">b6efa7888cd749893f197ee3b47edc54</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>4426 Inköpta tjänster i Sverige, omvänd skattskyldighet, 12 %</act:name>
-  <act:id type="guid">8992684e282bc358b97a260023f541af</act:id>
+  <act:id type="new">8992684e282bc358b97a260023f541af</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -4253,11 +4253,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">b6efa7888cd749893f197ee3b47edc54</act:parent>
+  <act:parent type="new">b6efa7888cd749893f197ee3b47edc54</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>4427 Inköpta tjänster i Sverige, omvänd skattskyldighet, 6 %</act:name>
-  <act:id type="guid">1ea828fa594139a9cead8e92ad85f7b8</act:id>
+  <act:id type="new">1ea828fa594139a9cead8e92ad85f7b8</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -4271,11 +4271,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">b6efa7888cd749893f197ee3b47edc54</act:parent>
+  <act:parent type="new">b6efa7888cd749893f197ee3b47edc54</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>4500 Inköp från annat EU-land</act:name>
-  <act:id type="guid">38100bb2ccbe51dacc6da86deb4eb75e</act:id>
+  <act:id type="new">38100bb2ccbe51dacc6da86deb4eb75e</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -4289,11 +4289,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">2fd4dc2c72a0d51c7a3b54f61be5bd4e</act:parent>
+  <act:parent type="new">2fd4dc2c72a0d51c7a3b54f61be5bd4e</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>4515 Inköp av varor från annat EU-land, 25 %</act:name>
-  <act:id type="guid">8140a1d14aa6f6dbe5fa21e23bb05dbf</act:id>
+  <act:id type="new">8140a1d14aa6f6dbe5fa21e23bb05dbf</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -4307,11 +4307,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">38100bb2ccbe51dacc6da86deb4eb75e</act:parent>
+  <act:parent type="new">38100bb2ccbe51dacc6da86deb4eb75e</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>4516 Inköp av varor från annat EU-land, 12 %</act:name>
-  <act:id type="guid">73629c283fefbdecfab3782e13854d45</act:id>
+  <act:id type="new">73629c283fefbdecfab3782e13854d45</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -4325,11 +4325,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">38100bb2ccbe51dacc6da86deb4eb75e</act:parent>
+  <act:parent type="new">38100bb2ccbe51dacc6da86deb4eb75e</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>4517 Inköp av varor från annat EU-land, 6 %</act:name>
-  <act:id type="guid">5cd48f8056212281a6a0959b2ee009d9</act:id>
+  <act:id type="new">5cd48f8056212281a6a0959b2ee009d9</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -4343,11 +4343,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">38100bb2ccbe51dacc6da86deb4eb75e</act:parent>
+  <act:parent type="new">38100bb2ccbe51dacc6da86deb4eb75e</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>4518 Inköp av varor från annat EU-land, momsfri</act:name>
-  <act:id type="guid">ace52485a79685b04d46dcf58c368280</act:id>
+  <act:id type="new">ace52485a79685b04d46dcf58c368280</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -4361,11 +4361,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">38100bb2ccbe51dacc6da86deb4eb75e</act:parent>
+  <act:parent type="new">38100bb2ccbe51dacc6da86deb4eb75e</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>4535 Inköp av tjänster från annat EU-land, 25 %</act:name>
-  <act:id type="guid">d71982d2024e04a2c0d18292eda1edf0</act:id>
+  <act:id type="new">d71982d2024e04a2c0d18292eda1edf0</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -4379,11 +4379,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">38100bb2ccbe51dacc6da86deb4eb75e</act:parent>
+  <act:parent type="new">38100bb2ccbe51dacc6da86deb4eb75e</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>4536 Inköp av tjänster från annat EU-land, 12 %</act:name>
-  <act:id type="guid">097e6790118a51ed1945e71d458541b9</act:id>
+  <act:id type="new">097e6790118a51ed1945e71d458541b9</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -4397,11 +4397,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">38100bb2ccbe51dacc6da86deb4eb75e</act:parent>
+  <act:parent type="new">38100bb2ccbe51dacc6da86deb4eb75e</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>4537 Inköp av tjänster från annat EU-land, 6 %</act:name>
-  <act:id type="guid">51a084be681461c7379135d6393b5d02</act:id>
+  <act:id type="new">51a084be681461c7379135d6393b5d02</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -4415,11 +4415,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">38100bb2ccbe51dacc6da86deb4eb75e</act:parent>
+  <act:parent type="new">38100bb2ccbe51dacc6da86deb4eb75e</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>4538 Inköp av tjänster från annat EU-land, momsfri</act:name>
-  <act:id type="guid">c56147b0d940ca59360e8e239910f199</act:id>
+  <act:id type="new">c56147b0d940ca59360e8e239910f199</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -4433,11 +4433,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">38100bb2ccbe51dacc6da86deb4eb75e</act:parent>
+  <act:parent type="new">38100bb2ccbe51dacc6da86deb4eb75e</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>46  Legoarbeten, underentreprenader</act:name>
-  <act:id type="guid">19836cee2a9b0ba93035d1d51dfa63db</act:id>
+  <act:id type="new">19836cee2a9b0ba93035d1d51dfa63db</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -4454,11 +4454,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">e60ff13ba85f36e5ff013f2245c56a23</act:parent>
+  <act:parent type="new">e60ff13ba85f36e5ff013f2245c56a23</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>4600 Legoarbeten och underentreprenader (gruppkonto)</act:name>
-  <act:id type="guid">f78abdfd54fec20fcf2d314fead6a316</act:id>
+  <act:id type="new">f78abdfd54fec20fcf2d314fead6a316</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -4472,11 +4472,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">19836cee2a9b0ba93035d1d51dfa63db</act:parent>
+  <act:parent type="new">19836cee2a9b0ba93035d1d51dfa63db</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>47 Reduktion av inköpspriser</act:name>
-  <act:id type="guid">f2e3421559c217e636e34553be7047e2</act:id>
+  <act:id type="new">f2e3421559c217e636e34553be7047e2</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -4493,11 +4493,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">e60ff13ba85f36e5ff013f2245c56a23</act:parent>
+  <act:parent type="new">e60ff13ba85f36e5ff013f2245c56a23</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>4700 Reduktion av inköpspriser (gruppkonto)</act:name>
-  <act:id type="guid">c86b54b25424b09cf59246301f225de4</act:id>
+  <act:id type="new">c86b54b25424b09cf59246301f225de4</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -4511,11 +4511,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">f2e3421559c217e636e34553be7047e2</act:parent>
+  <act:parent type="new">f2e3421559c217e636e34553be7047e2</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>49	Förändring av lager, produkter i arbete och pågående arbeten</act:name>
-  <act:id type="guid">fb93020f8515aa485282518945534233</act:id>
+  <act:id type="new">fb93020f8515aa485282518945534233</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -4532,11 +4532,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">e60ff13ba85f36e5ff013f2245c56a23</act:parent>
+  <act:parent type="new">e60ff13ba85f36e5ff013f2245c56a23</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>4900 Förändring av lager (gruppkonto)</act:name>
-  <act:id type="guid">5556ffa0ceda660ebf72cc40f7b8d482</act:id>
+  <act:id type="new">5556ffa0ceda660ebf72cc40f7b8d482</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -4550,11 +4550,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">fb93020f8515aa485282518945534233</act:parent>
+  <act:parent type="new">fb93020f8515aa485282518945534233</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>4910 Förändring av lager av råvaror</act:name>
-  <act:id type="guid">93734aa7fde7b0a3769b0fdd64f367c4</act:id>
+  <act:id type="new">93734aa7fde7b0a3769b0fdd64f367c4</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -4568,11 +4568,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">5556ffa0ceda660ebf72cc40f7b8d482</act:parent>
+  <act:parent type="new">5556ffa0ceda660ebf72cc40f7b8d482</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>4920 Förändring av lager av tillsatsmaterial och förnödenheter</act:name>
-  <act:id type="guid">a694983ec2d61963ea6e6b547a085765</act:id>
+  <act:id type="new">a694983ec2d61963ea6e6b547a085765</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -4586,11 +4586,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">5556ffa0ceda660ebf72cc40f7b8d482</act:parent>
+  <act:parent type="new">5556ffa0ceda660ebf72cc40f7b8d482</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>4930 Förändring av lager av halvfabrikat</act:name>
-  <act:id type="guid">a54e53537bf74b86e4ab7d2788efa6aa</act:id>
+  <act:id type="new">a54e53537bf74b86e4ab7d2788efa6aa</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -4604,11 +4604,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">5556ffa0ceda660ebf72cc40f7b8d482</act:parent>
+  <act:parent type="new">5556ffa0ceda660ebf72cc40f7b8d482</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>4931 Förändring av lager av köpta halvfabrikat</act:name>
-  <act:id type="guid">f141bf3c723d1a545b033c03d9b592a0</act:id>
+  <act:id type="new">f141bf3c723d1a545b033c03d9b592a0</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -4622,11 +4622,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">a54e53537bf74b86e4ab7d2788efa6aa</act:parent>
+  <act:parent type="new">a54e53537bf74b86e4ab7d2788efa6aa</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>4932 Förändring av lager av egentillverkade halvfabrikat</act:name>
-  <act:id type="guid">177d23a2c1b6c6b764bed7ff77f6988f</act:id>
+  <act:id type="new">177d23a2c1b6c6b764bed7ff77f6988f</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -4640,11 +4640,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">a54e53537bf74b86e4ab7d2788efa6aa</act:parent>
+  <act:parent type="new">a54e53537bf74b86e4ab7d2788efa6aa</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>4950 Förändring av lager av färdiga varor</act:name>
-  <act:id type="guid">52e30e4ee391e7b7ed6b0823b378c55b</act:id>
+  <act:id type="new">52e30e4ee391e7b7ed6b0823b378c55b</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -4658,11 +4658,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">5556ffa0ceda660ebf72cc40f7b8d482</act:parent>
+  <act:parent type="new">5556ffa0ceda660ebf72cc40f7b8d482</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>4960 Förändring av lager av handelsvaror</act:name>
-  <act:id type="guid">7dbb14b20d98ca55db956f7b7157079b</act:id>
+  <act:id type="new">7dbb14b20d98ca55db956f7b7157079b</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -4676,11 +4676,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">5556ffa0ceda660ebf72cc40f7b8d482</act:parent>
+  <act:parent type="new">5556ffa0ceda660ebf72cc40f7b8d482</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>4940 Förändring av produkter i arbete</act:name>
-  <act:id type="guid">32666031c290159096b093e2592bfcdb</act:id>
+  <act:id type="new">32666031c290159096b093e2592bfcdb</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -4694,11 +4694,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">fb93020f8515aa485282518945534233</act:parent>
+  <act:parent type="new">fb93020f8515aa485282518945534233</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>4970 Förändring av pågående arbeten, nedlagda kostnader</act:name>
-  <act:id type="guid">2ead8b6958195efd816f3d867ca8c374</act:id>
+  <act:id type="new">2ead8b6958195efd816f3d867ca8c374</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -4712,11 +4712,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">fb93020f8515aa485282518945534233</act:parent>
+  <act:parent type="new">fb93020f8515aa485282518945534233</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>5–6 Övriga externa rörelseutgifter/ kostnader</act:name>
-  <act:id type="guid">d4050fa5794ead1a138cca64f22ff22f</act:id>
+  <act:id type="new">d4050fa5794ead1a138cca64f22ff22f</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -4733,11 +4733,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">5df07084fb48f599732df308a71d8246</act:parent>
+  <act:parent type="new">5df07084fb48f599732df308a71d8246</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>50	Lokalkostnader</act:name>
-  <act:id type="guid">65b1c6ec7f07a8252235e191b69aee2e</act:id>
+  <act:id type="new">65b1c6ec7f07a8252235e191b69aee2e</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -4754,11 +4754,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">d4050fa5794ead1a138cca64f22ff22f</act:parent>
+  <act:parent type="new">d4050fa5794ead1a138cca64f22ff22f</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>5010 Lokalhyra</act:name>
-  <act:id type="guid">6c19c2b038ce141731d9d864eedc85c9</act:id>
+  <act:id type="new">6c19c2b038ce141731d9d864eedc85c9</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -4772,11 +4772,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">65b1c6ec7f07a8252235e191b69aee2e</act:parent>
+  <act:parent type="new">65b1c6ec7f07a8252235e191b69aee2e</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>5020 El för belysning</act:name>
-  <act:id type="guid">12d45845cb7f9fd36328af9a8d9826f2</act:id>
+  <act:id type="new">12d45845cb7f9fd36328af9a8d9826f2</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -4790,11 +4790,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">65b1c6ec7f07a8252235e191b69aee2e</act:parent>
+  <act:parent type="new">65b1c6ec7f07a8252235e191b69aee2e</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>5030 Värme</act:name>
-  <act:id type="guid">8d8fef727db86462e1ba159e8162a3a6</act:id>
+  <act:id type="new">8d8fef727db86462e1ba159e8162a3a6</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -4808,11 +4808,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">65b1c6ec7f07a8252235e191b69aee2e</act:parent>
+  <act:parent type="new">65b1c6ec7f07a8252235e191b69aee2e</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>5040 Vatten och avlopp</act:name>
-  <act:id type="guid">4f25a186b746a1693f99819c4388f2a8</act:id>
+  <act:id type="new">4f25a186b746a1693f99819c4388f2a8</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -4826,11 +4826,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">65b1c6ec7f07a8252235e191b69aee2e</act:parent>
+  <act:parent type="new">65b1c6ec7f07a8252235e191b69aee2e</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>5060 Städning och renhållning</act:name>
-  <act:id type="guid">36200f31e0b63f0041de46f8d9b10593</act:id>
+  <act:id type="new">36200f31e0b63f0041de46f8d9b10593</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -4844,11 +4844,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">65b1c6ec7f07a8252235e191b69aee2e</act:parent>
+  <act:parent type="new">65b1c6ec7f07a8252235e191b69aee2e</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>5070 Reparation och underhåll av lokaler</act:name>
-  <act:id type="guid">fb760be97b69baaed6595775e579ad86</act:id>
+  <act:id type="new">fb760be97b69baaed6595775e579ad86</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -4862,11 +4862,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">65b1c6ec7f07a8252235e191b69aee2e</act:parent>
+  <act:parent type="new">65b1c6ec7f07a8252235e191b69aee2e</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>51	Fastighetskostnader</act:name>
-  <act:id type="guid">d15302427553c8b89c07a5f77ccbc226</act:id>
+  <act:id type="new">d15302427553c8b89c07a5f77ccbc226</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -4883,11 +4883,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">d4050fa5794ead1a138cca64f22ff22f</act:parent>
+  <act:parent type="new">d4050fa5794ead1a138cca64f22ff22f</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>5120 El för belysning</act:name>
-  <act:id type="guid">e183aa14c75edce0c23dbd84f8d74e1c</act:id>
+  <act:id type="new">e183aa14c75edce0c23dbd84f8d74e1c</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -4901,11 +4901,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">d15302427553c8b89c07a5f77ccbc226</act:parent>
+  <act:parent type="new">d15302427553c8b89c07a5f77ccbc226</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>5130 Värme</act:name>
-  <act:id type="guid">cb01ef89aa3b73ab02162134a41b39f3</act:id>
+  <act:id type="new">cb01ef89aa3b73ab02162134a41b39f3</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -4919,11 +4919,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">d15302427553c8b89c07a5f77ccbc226</act:parent>
+  <act:parent type="new">d15302427553c8b89c07a5f77ccbc226</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>5140 Vatten och avlopp</act:name>
-  <act:id type="guid">b98bd4374150ace2b356458bcac72940</act:id>
+  <act:id type="new">b98bd4374150ace2b356458bcac72940</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -4937,11 +4937,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">d15302427553c8b89c07a5f77ccbc226</act:parent>
+  <act:parent type="new">d15302427553c8b89c07a5f77ccbc226</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>5160 Städning och renhållning</act:name>
-  <act:id type="guid">5fb9b2f56c3c2da8570ccff12d5ad833</act:id>
+  <act:id type="new">5fb9b2f56c3c2da8570ccff12d5ad833</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -4955,11 +4955,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">d15302427553c8b89c07a5f77ccbc226</act:parent>
+  <act:parent type="new">d15302427553c8b89c07a5f77ccbc226</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>5170 Reparation och underhåll av fastighet</act:name>
-  <act:id type="guid">71f31e68899e5c9df6409f6a375fe5b9</act:id>
+  <act:id type="new">71f31e68899e5c9df6409f6a375fe5b9</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -4973,11 +4973,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">d15302427553c8b89c07a5f77ccbc226</act:parent>
+  <act:parent type="new">d15302427553c8b89c07a5f77ccbc226</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>52 Hyra av anläggningstillgångar</act:name>
-  <act:id type="guid">15765a16995b11a12331fc8ba3df1d93</act:id>
+  <act:id type="new">15765a16995b11a12331fc8ba3df1d93</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -4994,11 +4994,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">d4050fa5794ead1a138cca64f22ff22f</act:parent>
+  <act:parent type="new">d4050fa5794ead1a138cca64f22ff22f</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>5200 Hyra av anläggningstillgångar (gruppkonto)</act:name>
-  <act:id type="guid">6f77b74b971ab873beb344a0b4f9767d</act:id>
+  <act:id type="new">6f77b74b971ab873beb344a0b4f9767d</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -5012,11 +5012,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">15765a16995b11a12331fc8ba3df1d93</act:parent>
+  <act:parent type="new">15765a16995b11a12331fc8ba3df1d93</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>53 Energikostnader</act:name>
-  <act:id type="guid">2386dd96be4bcbf7986f3d0721ac5dbe</act:id>
+  <act:id type="new">2386dd96be4bcbf7986f3d0721ac5dbe</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -5033,11 +5033,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">d4050fa5794ead1a138cca64f22ff22f</act:parent>
+  <act:parent type="new">d4050fa5794ead1a138cca64f22ff22f</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>5300 Energikostnader (gruppkonto)</act:name>
-  <act:id type="guid">c5cb6df0d3e94bb1d221d44bd9e39ee7</act:id>
+  <act:id type="new">c5cb6df0d3e94bb1d221d44bd9e39ee7</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -5051,11 +5051,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">2386dd96be4bcbf7986f3d0721ac5dbe</act:parent>
+  <act:parent type="new">2386dd96be4bcbf7986f3d0721ac5dbe</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>54 Förbrukningsinventarier och förbrukningsmaterial</act:name>
-  <act:id type="guid">174ce570da1803d21dc4427a118752db</act:id>
+  <act:id type="new">174ce570da1803d21dc4427a118752db</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -5072,11 +5072,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">d4050fa5794ead1a138cca64f22ff22f</act:parent>
+  <act:parent type="new">d4050fa5794ead1a138cca64f22ff22f</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>5410 Förbrukningsinventarier</act:name>
-  <act:id type="guid">95ee87eab36f1346c9714e7153aeae27</act:id>
+  <act:id type="new">95ee87eab36f1346c9714e7153aeae27</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -5090,11 +5090,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">174ce570da1803d21dc4427a118752db</act:parent>
+  <act:parent type="new">174ce570da1803d21dc4427a118752db</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>5420 Programvaror</act:name>
-  <act:id type="guid">a49ca46c9c4eb0a6ec2d4ef65ffb10c2</act:id>
+  <act:id type="new">a49ca46c9c4eb0a6ec2d4ef65ffb10c2</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -5108,11 +5108,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">174ce570da1803d21dc4427a118752db</act:parent>
+  <act:parent type="new">174ce570da1803d21dc4427a118752db</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>5460 Förbrukningsmaterial</act:name>
-  <act:id type="guid">3ea688960e1782aaea8bf98a0bf823e7</act:id>
+  <act:id type="new">3ea688960e1782aaea8bf98a0bf823e7</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -5126,11 +5126,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">174ce570da1803d21dc4427a118752db</act:parent>
+  <act:parent type="new">174ce570da1803d21dc4427a118752db</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>55	Reparation och underhåll</act:name>
-  <act:id type="guid">5977ffe944910809524c416d1b598d0d</act:id>
+  <act:id type="new">5977ffe944910809524c416d1b598d0d</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -5147,11 +5147,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">d4050fa5794ead1a138cca64f22ff22f</act:parent>
+  <act:parent type="new">d4050fa5794ead1a138cca64f22ff22f</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>5500 Reparation och underhåll (gruppkonto)</act:name>
-  <act:id type="guid">ba50af751c0f6beb19095ce689c295ef</act:id>
+  <act:id type="new">ba50af751c0f6beb19095ce689c295ef</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -5165,11 +5165,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">5977ffe944910809524c416d1b598d0d</act:parent>
+  <act:parent type="new">5977ffe944910809524c416d1b598d0d</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>56 Kostnader för transportmedel</act:name>
-  <act:id type="guid">c60ea041e268a87a402ec8f84e635d59</act:id>
+  <act:id type="new">c60ea041e268a87a402ec8f84e635d59</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -5186,11 +5186,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">d4050fa5794ead1a138cca64f22ff22f</act:parent>
+  <act:parent type="new">d4050fa5794ead1a138cca64f22ff22f</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>5600 Kostnader för transportmedel (gruppkonto)</act:name>
-  <act:id type="guid">1075a0a0541650a73c7ed15e5d427cf8</act:id>
+  <act:id type="new">1075a0a0541650a73c7ed15e5d427cf8</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -5204,11 +5204,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">c60ea041e268a87a402ec8f84e635d59</act:parent>
+  <act:parent type="new">c60ea041e268a87a402ec8f84e635d59</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>5610 Personbilskostnader</act:name>
-  <act:id type="guid">57f8f326bec8882d8b939ab3c6ad6c03</act:id>
+  <act:id type="new">57f8f326bec8882d8b939ab3c6ad6c03</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -5222,11 +5222,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">c60ea041e268a87a402ec8f84e635d59</act:parent>
+  <act:parent type="new">c60ea041e268a87a402ec8f84e635d59</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>5611 Drivmedel för personbilar</act:name>
-  <act:id type="guid">0f12bbdae4c15668d15a99272268c546</act:id>
+  <act:id type="new">0f12bbdae4c15668d15a99272268c546</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -5240,11 +5240,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">57f8f326bec8882d8b939ab3c6ad6c03</act:parent>
+  <act:parent type="new">57f8f326bec8882d8b939ab3c6ad6c03</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>5612 Försäkring och skatt för personbilar</act:name>
-  <act:id type="guid">aee46aef7f0e20c78e16a140e34410f9</act:id>
+  <act:id type="new">aee46aef7f0e20c78e16a140e34410f9</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -5258,11 +5258,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">57f8f326bec8882d8b939ab3c6ad6c03</act:parent>
+  <act:parent type="new">57f8f326bec8882d8b939ab3c6ad6c03</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>5613 Reparation och underhåll av personbilar</act:name>
-  <act:id type="guid">d5e5c22c93f98cb792fbfd7782df6c05</act:id>
+  <act:id type="new">d5e5c22c93f98cb792fbfd7782df6c05</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -5276,11 +5276,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">57f8f326bec8882d8b939ab3c6ad6c03</act:parent>
+  <act:parent type="new">57f8f326bec8882d8b939ab3c6ad6c03</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>5615 Leasing av personbilar</act:name>
-  <act:id type="guid">048357f5da43832cf451cfe3e05864f3</act:id>
+  <act:id type="new">048357f5da43832cf451cfe3e05864f3</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -5294,11 +5294,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">57f8f326bec8882d8b939ab3c6ad6c03</act:parent>
+  <act:parent type="new">57f8f326bec8882d8b939ab3c6ad6c03</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>57	Frakter och transporter</act:name>
-  <act:id type="guid">5152a3aa26e912bca990d9aaad75c789</act:id>
+  <act:id type="new">5152a3aa26e912bca990d9aaad75c789</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -5315,11 +5315,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">d4050fa5794ead1a138cca64f22ff22f</act:parent>
+  <act:parent type="new">d4050fa5794ead1a138cca64f22ff22f</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>5700 Frakter och transporter (gruppkonto)</act:name>
-  <act:id type="guid">ff2cb396f88e5bf557378981b2919097</act:id>
+  <act:id type="new">ff2cb396f88e5bf557378981b2919097</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -5333,11 +5333,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">5152a3aa26e912bca990d9aaad75c789</act:parent>
+  <act:parent type="new">5152a3aa26e912bca990d9aaad75c789</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>58	Resekostnader</act:name>
-  <act:id type="guid">651599ea802bd71906ebefeedf7fc3fd</act:id>
+  <act:id type="new">651599ea802bd71906ebefeedf7fc3fd</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -5354,11 +5354,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">d4050fa5794ead1a138cca64f22ff22f</act:parent>
+  <act:parent type="new">d4050fa5794ead1a138cca64f22ff22f</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>5800 Resekostnader (gruppkonto)</act:name>
-  <act:id type="guid">e63a708914ad8de60752a78aa8a150e3</act:id>
+  <act:id type="new">e63a708914ad8de60752a78aa8a150e3</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -5372,11 +5372,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">651599ea802bd71906ebefeedf7fc3fd</act:parent>
+  <act:parent type="new">651599ea802bd71906ebefeedf7fc3fd</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>5810 Biljetter</act:name>
-  <act:id type="guid">085cc60a94f0e08e8c4e669663f916f6</act:id>
+  <act:id type="new">085cc60a94f0e08e8c4e669663f916f6</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -5390,11 +5390,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">e63a708914ad8de60752a78aa8a150e3</act:parent>
+  <act:parent type="new">e63a708914ad8de60752a78aa8a150e3</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>5820 Hyrbilskostnader</act:name>
-  <act:id type="guid">e496b69978648f3965009e40f8715790</act:id>
+  <act:id type="new">e496b69978648f3965009e40f8715790</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -5408,11 +5408,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">e63a708914ad8de60752a78aa8a150e3</act:parent>
+  <act:parent type="new">e63a708914ad8de60752a78aa8a150e3</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>5830 Kost och logi</act:name>
-  <act:id type="guid">9f43f291b1914912da51b25780c2188e</act:id>
+  <act:id type="new">9f43f291b1914912da51b25780c2188e</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -5430,11 +5430,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">e63a708914ad8de60752a78aa8a150e3</act:parent>
+  <act:parent type="new">e63a708914ad8de60752a78aa8a150e3</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>5831 Kost och logi i Sverige</act:name>
-  <act:id type="guid">ad4c46a32f41a953e241811f78db9dc6</act:id>
+  <act:id type="new">ad4c46a32f41a953e241811f78db9dc6</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -5448,11 +5448,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">9f43f291b1914912da51b25780c2188e</act:parent>
+  <act:parent type="new">9f43f291b1914912da51b25780c2188e</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>5832 Kost och logi i utlandet</act:name>
-  <act:id type="guid">8657eaf090ab53d06cd8b37e58938532</act:id>
+  <act:id type="new">8657eaf090ab53d06cd8b37e58938532</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -5466,11 +5466,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">9f43f291b1914912da51b25780c2188e</act:parent>
+  <act:parent type="new">9f43f291b1914912da51b25780c2188e</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>59 Reklam och PR</act:name>
-  <act:id type="guid">5fafc6c85ed1f9476772d954282ccaf5</act:id>
+  <act:id type="new">5fafc6c85ed1f9476772d954282ccaf5</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -5487,11 +5487,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">d4050fa5794ead1a138cca64f22ff22f</act:parent>
+  <act:parent type="new">d4050fa5794ead1a138cca64f22ff22f</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>5900 Reklam och PR (gruppkonto)</act:name>
-  <act:id type="guid">50f8e0e48ee499637e95fda6a04722b6</act:id>
+  <act:id type="new">50f8e0e48ee499637e95fda6a04722b6</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -5505,11 +5505,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">5fafc6c85ed1f9476772d954282ccaf5</act:parent>
+  <act:parent type="new">5fafc6c85ed1f9476772d954282ccaf5</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>60 Övriga försäljningskostnader</act:name>
-  <act:id type="guid">fe681ef4b1cb94ee9a45459989606d97</act:id>
+  <act:id type="new">fe681ef4b1cb94ee9a45459989606d97</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -5522,11 +5522,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">d4050fa5794ead1a138cca64f22ff22f</act:parent>
+  <act:parent type="new">d4050fa5794ead1a138cca64f22ff22f</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>6070 Representation</act:name>
-  <act:id type="guid">37484c37850fc5a8ea7a900ff3d5f3ee</act:id>
+  <act:id type="new">37484c37850fc5a8ea7a900ff3d5f3ee</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -5544,11 +5544,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">fe681ef4b1cb94ee9a45459989606d97</act:parent>
+  <act:parent type="new">fe681ef4b1cb94ee9a45459989606d97</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>6071 Representation, avdragsgill</act:name>
-  <act:id type="guid">409eec0a10dbd73beab62757ccda1a01</act:id>
+  <act:id type="new">409eec0a10dbd73beab62757ccda1a01</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -5562,11 +5562,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">37484c37850fc5a8ea7a900ff3d5f3ee</act:parent>
+  <act:parent type="new">37484c37850fc5a8ea7a900ff3d5f3ee</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>6072 Representation, ej avdragsgill</act:name>
-  <act:id type="guid">fe9ef5220b2c3a298cb996929212026a</act:id>
+  <act:id type="new">fe9ef5220b2c3a298cb996929212026a</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -5580,11 +5580,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">37484c37850fc5a8ea7a900ff3d5f3ee</act:parent>
+  <act:parent type="new">37484c37850fc5a8ea7a900ff3d5f3ee</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>6090 Övriga försäljningskostnader</act:name>
-  <act:id type="guid">344bf21648e1d1abd5438c288845633a</act:id>
+  <act:id type="new">344bf21648e1d1abd5438c288845633a</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -5598,11 +5598,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">fe681ef4b1cb94ee9a45459989606d97</act:parent>
+  <act:parent type="new">fe681ef4b1cb94ee9a45459989606d97</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>61 Kontorsmateriel och trycksaker</act:name>
-  <act:id type="guid">b1be8dc4a0fe37b6716f0bba64b82503</act:id>
+  <act:id type="new">b1be8dc4a0fe37b6716f0bba64b82503</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -5619,11 +5619,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">d4050fa5794ead1a138cca64f22ff22f</act:parent>
+  <act:parent type="new">d4050fa5794ead1a138cca64f22ff22f</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>6100 Kontorsmateriel och trycksaker (gruppkonto)</act:name>
-  <act:id type="guid">7713ce8b99af44666d63a7fbd9b97cf7</act:id>
+  <act:id type="new">7713ce8b99af44666d63a7fbd9b97cf7</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -5637,11 +5637,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">b1be8dc4a0fe37b6716f0bba64b82503</act:parent>
+  <act:parent type="new">b1be8dc4a0fe37b6716f0bba64b82503</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>62 Tele och post</act:name>
-  <act:id type="guid">0f7d8d465d24a66ff273a97c9c4d32d5</act:id>
+  <act:id type="new">0f7d8d465d24a66ff273a97c9c4d32d5</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -5658,11 +5658,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">d4050fa5794ead1a138cca64f22ff22f</act:parent>
+  <act:parent type="new">d4050fa5794ead1a138cca64f22ff22f</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>6210 Telekommunikation</act:name>
-  <act:id type="guid">1f6933e211c801e289443386905040fb</act:id>
+  <act:id type="new">1f6933e211c801e289443386905040fb</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -5676,11 +5676,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">0f7d8d465d24a66ff273a97c9c4d32d5</act:parent>
+  <act:parent type="new">0f7d8d465d24a66ff273a97c9c4d32d5</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>6230 Datakommunikation</act:name>
-  <act:id type="guid">63368b1f95406bd4c2051a1448dfd6dc</act:id>
+  <act:id type="new">63368b1f95406bd4c2051a1448dfd6dc</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -5694,11 +5694,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">0f7d8d465d24a66ff273a97c9c4d32d5</act:parent>
+  <act:parent type="new">0f7d8d465d24a66ff273a97c9c4d32d5</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>63 Företagsförsäkringar och övriga riskkostnader</act:name>
-  <act:id type="guid">ff3845e8e8f4b32c1b062d42c50ddcee</act:id>
+  <act:id type="new">ff3845e8e8f4b32c1b062d42c50ddcee</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -5715,11 +5715,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">d4050fa5794ead1a138cca64f22ff22f</act:parent>
+  <act:parent type="new">d4050fa5794ead1a138cca64f22ff22f</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>6310 Företagsförsäkringar</act:name>
-  <act:id type="guid">870b7ab4ed3e030596dad4fd19fbfd43</act:id>
+  <act:id type="new">870b7ab4ed3e030596dad4fd19fbfd43</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -5733,11 +5733,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">ff3845e8e8f4b32c1b062d42c50ddcee</act:parent>
+  <act:parent type="new">ff3845e8e8f4b32c1b062d42c50ddcee</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>6350 Förluster på kundfordringar</act:name>
-  <act:id type="guid">949a896b0d2363e2f8d293abf4855c0f</act:id>
+  <act:id type="new">949a896b0d2363e2f8d293abf4855c0f</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -5751,11 +5751,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">ff3845e8e8f4b32c1b062d42c50ddcee</act:parent>
+  <act:parent type="new">ff3845e8e8f4b32c1b062d42c50ddcee</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>6390 Övriga riskkostnader</act:name>
-  <act:id type="guid">2be3aafe84a502daf5b848c21fcf77df</act:id>
+  <act:id type="new">2be3aafe84a502daf5b848c21fcf77df</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -5769,11 +5769,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">ff3845e8e8f4b32c1b062d42c50ddcee</act:parent>
+  <act:parent type="new">ff3845e8e8f4b32c1b062d42c50ddcee</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>64	Förvaltningskostnader</act:name>
-  <act:id type="guid">6607e5731a725065b8709aef5959f6ad</act:id>
+  <act:id type="new">6607e5731a725065b8709aef5959f6ad</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -5790,11 +5790,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">d4050fa5794ead1a138cca64f22ff22f</act:parent>
+  <act:parent type="new">d4050fa5794ead1a138cca64f22ff22f</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>6410 Styrelsearvoden som inte är lön</act:name>
-  <act:id type="guid">9979da63f3772ac64978d4e7f035cc36</act:id>
+  <act:id type="new">9979da63f3772ac64978d4e7f035cc36</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -5808,11 +5808,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">6607e5731a725065b8709aef5959f6ad</act:parent>
+  <act:parent type="new">6607e5731a725065b8709aef5959f6ad</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>6420 Ersättningar till revisor</act:name>
-  <act:id type="guid">a6bb6471275e6331d64c04a1a6e44e6d</act:id>
+  <act:id type="new">a6bb6471275e6331d64c04a1a6e44e6d</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -5826,11 +5826,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">6607e5731a725065b8709aef5959f6ad</act:parent>
+  <act:parent type="new">6607e5731a725065b8709aef5959f6ad</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>65	Övriga externa tjänster</act:name>
-  <act:id type="guid">d6814a1b83873474e28875f0a2027454</act:id>
+  <act:id type="new">d6814a1b83873474e28875f0a2027454</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -5847,11 +5847,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">d4050fa5794ead1a138cca64f22ff22f</act:parent>
+  <act:parent type="new">d4050fa5794ead1a138cca64f22ff22f</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>6530 Redovisningstjänster</act:name>
-  <act:id type="guid">468a419bde528afd56574b05d5d5ba27</act:id>
+  <act:id type="new">468a419bde528afd56574b05d5d5ba27</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -5865,11 +5865,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">d6814a1b83873474e28875f0a2027454</act:parent>
+  <act:parent type="new">d6814a1b83873474e28875f0a2027454</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>6540 IT-tjänster</act:name>
-  <act:id type="guid">55bbffe0831ead69da2ca93550e9d550</act:id>
+  <act:id type="new">55bbffe0831ead69da2ca93550e9d550</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -5883,11 +5883,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">d6814a1b83873474e28875f0a2027454</act:parent>
+  <act:parent type="new">d6814a1b83873474e28875f0a2027454</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>6550 Konsultarvoden</act:name>
-  <act:id type="guid">f49e6243485bc9ec37ec922e9b7d6696</act:id>
+  <act:id type="new">f49e6243485bc9ec37ec922e9b7d6696</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -5901,11 +5901,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">d6814a1b83873474e28875f0a2027454</act:parent>
+  <act:parent type="new">d6814a1b83873474e28875f0a2027454</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>6560 Serviceavgifter till branschorganisationer</act:name>
-  <act:id type="guid">eaeec97531f8867b1c0751d50edd292e</act:id>
+  <act:id type="new">eaeec97531f8867b1c0751d50edd292e</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -5919,11 +5919,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">d6814a1b83873474e28875f0a2027454</act:parent>
+  <act:parent type="new">d6814a1b83873474e28875f0a2027454</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>6570 Bankkostnader</act:name>
-  <act:id type="guid">6139e0e3578fceb6653cc061c8d3a431</act:id>
+  <act:id type="new">6139e0e3578fceb6653cc061c8d3a431</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -5937,11 +5937,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">d6814a1b83873474e28875f0a2027454</act:parent>
+  <act:parent type="new">d6814a1b83873474e28875f0a2027454</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>6590 Övriga externa tjänster</act:name>
-  <act:id type="guid">f07872e983524a3f21dedf31c9619818</act:id>
+  <act:id type="new">f07872e983524a3f21dedf31c9619818</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -5955,11 +5955,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">d6814a1b83873474e28875f0a2027454</act:parent>
+  <act:parent type="new">d6814a1b83873474e28875f0a2027454</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>68	Inhyrd personal</act:name>
-  <act:id type="guid">d2bf43f19eeaee925de5897bfae30bd1</act:id>
+  <act:id type="new">d2bf43f19eeaee925de5897bfae30bd1</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -5976,11 +5976,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">d4050fa5794ead1a138cca64f22ff22f</act:parent>
+  <act:parent type="new">d4050fa5794ead1a138cca64f22ff22f</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>6800 Inhyrd personal (gruppkonto)</act:name>
-  <act:id type="guid">decec90c44700d30b14b6b6d13abb88c</act:id>
+  <act:id type="new">decec90c44700d30b14b6b6d13abb88c</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -5994,11 +5994,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">d2bf43f19eeaee925de5897bfae30bd1</act:parent>
+  <act:parent type="new">d2bf43f19eeaee925de5897bfae30bd1</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>69	Övriga externa kostnader</act:name>
-  <act:id type="guid">a1ec7c5d4746cc880d983978648f5f18</act:id>
+  <act:id type="new">a1ec7c5d4746cc880d983978648f5f18</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -6015,11 +6015,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">d4050fa5794ead1a138cca64f22ff22f</act:parent>
+  <act:parent type="new">d4050fa5794ead1a138cca64f22ff22f</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>6970 Tidningar, tidskrifter och facklitteratur</act:name>
-  <act:id type="guid">0d8dd2bd722c5c73a8c3e8c1a97dc642</act:id>
+  <act:id type="new">0d8dd2bd722c5c73a8c3e8c1a97dc642</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -6033,11 +6033,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">a1ec7c5d4746cc880d983978648f5f18</act:parent>
+  <act:parent type="new">a1ec7c5d4746cc880d983978648f5f18</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>6980 Föreningsavgifter</act:name>
-  <act:id type="guid">ef7ac168aa52644531e7c54e1add94f2</act:id>
+  <act:id type="new">ef7ac168aa52644531e7c54e1add94f2</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -6051,11 +6051,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">a1ec7c5d4746cc880d983978648f5f18</act:parent>
+  <act:parent type="new">a1ec7c5d4746cc880d983978648f5f18</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>6990 Övriga externa kostnader</act:name>
-  <act:id type="guid">bf87a3cf9961e369d777e1966669d785</act:id>
+  <act:id type="new">bf87a3cf9961e369d777e1966669d785</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -6073,11 +6073,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">a1ec7c5d4746cc880d983978648f5f18</act:parent>
+  <act:parent type="new">a1ec7c5d4746cc880d983978648f5f18</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>6991 Övriga externa kostnader, avdragsgilla</act:name>
-  <act:id type="guid">194bc10e012b904806d33f2f35dd99e7</act:id>
+  <act:id type="new">194bc10e012b904806d33f2f35dd99e7</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -6091,11 +6091,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">bf87a3cf9961e369d777e1966669d785</act:parent>
+  <act:parent type="new">bf87a3cf9961e369d777e1966669d785</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>6992 Övriga externa kostnader, ej avdragsgilla</act:name>
-  <act:id type="guid">2f1ecb5b61d66e2b42e3f90dd9d1833d</act:id>
+  <act:id type="new">2f1ecb5b61d66e2b42e3f90dd9d1833d</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -6109,11 +6109,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">bf87a3cf9961e369d777e1966669d785</act:parent>
+  <act:parent type="new">bf87a3cf9961e369d777e1966669d785</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>7 Utgifter/kostnader för personal, avskrivningar m.m.</act:name>
-  <act:id type="guid">4337b5c87fc4c5b494a505c1268e3078</act:id>
+  <act:id type="new">4337b5c87fc4c5b494a505c1268e3078</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -6130,11 +6130,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">5df07084fb48f599732df308a71d8246</act:parent>
+  <act:parent type="new">5df07084fb48f599732df308a71d8246</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>72 Löner till tjänstemän och företagsledare</act:name>
-  <act:id type="guid">e01419abfb14f0f0958a874249275878</act:id>
+  <act:id type="new">e01419abfb14f0f0958a874249275878</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -6151,11 +6151,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">4337b5c87fc4c5b494a505c1268e3078</act:parent>
+  <act:parent type="new">4337b5c87fc4c5b494a505c1268e3078</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>7210 Löner till tjänstemän</act:name>
-  <act:id type="guid">7f2084f8bcde3eaaaa272f1b8e1ea548</act:id>
+  <act:id type="new">7f2084f8bcde3eaaaa272f1b8e1ea548</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -6169,11 +6169,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">e01419abfb14f0f0958a874249275878</act:parent>
+  <act:parent type="new">e01419abfb14f0f0958a874249275878</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>7220 Löner till företagsledare</act:name>
-  <act:id type="guid">ecbca3ef2b1f28179b95f30e2b239ecd</act:id>
+  <act:id type="new">ecbca3ef2b1f28179b95f30e2b239ecd</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -6187,11 +6187,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">e01419abfb14f0f0958a874249275878</act:parent>
+  <act:parent type="new">e01419abfb14f0f0958a874249275878</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>7240 Styrelsearvoden</act:name>
-  <act:id type="guid">5a9aab949b8ea500a7cc72e664991adb</act:id>
+  <act:id type="new">5a9aab949b8ea500a7cc72e664991adb</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -6205,11 +6205,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">e01419abfb14f0f0958a874249275878</act:parent>
+  <act:parent type="new">e01419abfb14f0f0958a874249275878</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>7290 Förändring av semesterlöneskuld</act:name>
-  <act:id type="guid">358a2c7a35b19fa0c488079de02a39b7</act:id>
+  <act:id type="new">358a2c7a35b19fa0c488079de02a39b7</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -6223,11 +6223,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">e01419abfb14f0f0958a874249275878</act:parent>
+  <act:parent type="new">e01419abfb14f0f0958a874249275878</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>70 Löner till kollektivanställda</act:name>
-  <act:id type="guid">13e61b9ddadcea4005a86fb9109c715d</act:id>
+  <act:id type="new">13e61b9ddadcea4005a86fb9109c715d</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -6244,11 +6244,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">4337b5c87fc4c5b494a505c1268e3078</act:parent>
+  <act:parent type="new">4337b5c87fc4c5b494a505c1268e3078</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>7010 Löner till kollektivanställda</act:name>
-  <act:id type="guid">74979e440d1a3106807910e178cd2891</act:id>
+  <act:id type="new">74979e440d1a3106807910e178cd2891</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -6262,11 +6262,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">13e61b9ddadcea4005a86fb9109c715d</act:parent>
+  <act:parent type="new">13e61b9ddadcea4005a86fb9109c715d</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>7090 Förändring av semesterlöneskuld</act:name>
-  <act:id type="guid">f26f8f6c874ebaaeb8afe420e5615a7a</act:id>
+  <act:id type="new">f26f8f6c874ebaaeb8afe420e5615a7a</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -6280,11 +6280,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">13e61b9ddadcea4005a86fb9109c715d</act:parent>
+  <act:parent type="new">13e61b9ddadcea4005a86fb9109c715d</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>73 Kostnadsersättningar och förmåner</act:name>
-  <act:id type="guid">62081d8b6a9f2a4bf744c5647739e8c5</act:id>
+  <act:id type="new">62081d8b6a9f2a4bf744c5647739e8c5</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -6301,11 +6301,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">4337b5c87fc4c5b494a505c1268e3078</act:parent>
+  <act:parent type="new">4337b5c87fc4c5b494a505c1268e3078</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>7310 Kontanta extraersättningar</act:name>
-  <act:id type="guid">60115fba28d3b1852cc748ec8fd6559f</act:id>
+  <act:id type="new">60115fba28d3b1852cc748ec8fd6559f</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -6319,11 +6319,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">62081d8b6a9f2a4bf744c5647739e8c5</act:parent>
+  <act:parent type="new">62081d8b6a9f2a4bf744c5647739e8c5</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>7320 Traktamenten vid tjänsteresa</act:name>
-  <act:id type="guid">f87f16df81d2d870c6d74737a0a31b84</act:id>
+  <act:id type="new">f87f16df81d2d870c6d74737a0a31b84</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -6341,11 +6341,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">62081d8b6a9f2a4bf744c5647739e8c5</act:parent>
+  <act:parent type="new">62081d8b6a9f2a4bf744c5647739e8c5</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>7321 Skattefria traktamenten, Sverige</act:name>
-  <act:id type="guid">e5f51a5bfefa4755d94132ffaefd0435</act:id>
+  <act:id type="new">e5f51a5bfefa4755d94132ffaefd0435</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -6359,11 +6359,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">f87f16df81d2d870c6d74737a0a31b84</act:parent>
+  <act:parent type="new">f87f16df81d2d870c6d74737a0a31b84</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>7322 Skattepliktiga traktamenten, Sverige</act:name>
-  <act:id type="guid">a908ce388ff545ece0ec16eec2e85370</act:id>
+  <act:id type="new">a908ce388ff545ece0ec16eec2e85370</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -6377,11 +6377,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">f87f16df81d2d870c6d74737a0a31b84</act:parent>
+  <act:parent type="new">f87f16df81d2d870c6d74737a0a31b84</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>7323 Skattefria traktamenten, utlandet</act:name>
-  <act:id type="guid">847e6b86131a54bc001103fb5fe7e2c5</act:id>
+  <act:id type="new">847e6b86131a54bc001103fb5fe7e2c5</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -6395,11 +6395,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">f87f16df81d2d870c6d74737a0a31b84</act:parent>
+  <act:parent type="new">f87f16df81d2d870c6d74737a0a31b84</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>7324 Skattepliktiga traktamenten, utlandet</act:name>
-  <act:id type="guid">f8f063d669fb921e63083b2646f7673e</act:id>
+  <act:id type="new">f8f063d669fb921e63083b2646f7673e</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -6413,11 +6413,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">f87f16df81d2d870c6d74737a0a31b84</act:parent>
+  <act:parent type="new">f87f16df81d2d870c6d74737a0a31b84</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>7330 Bilersättningar</act:name>
-  <act:id type="guid">0757144222df9ac68345684133d90ef6</act:id>
+  <act:id type="new">0757144222df9ac68345684133d90ef6</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -6435,11 +6435,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">62081d8b6a9f2a4bf744c5647739e8c5</act:parent>
+  <act:parent type="new">62081d8b6a9f2a4bf744c5647739e8c5</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>7331 Skattefria bilersättningar</act:name>
-  <act:id type="guid">b09b220403b93b72a94c727204d634f8</act:id>
+  <act:id type="new">b09b220403b93b72a94c727204d634f8</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -6453,11 +6453,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">0757144222df9ac68345684133d90ef6</act:parent>
+  <act:parent type="new">0757144222df9ac68345684133d90ef6</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>7332 Skattepliktiga bilersättningar</act:name>
-  <act:id type="guid">17bcaf40f59a12a5544a50abba6a64dd</act:id>
+  <act:id type="new">17bcaf40f59a12a5544a50abba6a64dd</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -6471,11 +6471,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">0757144222df9ac68345684133d90ef6</act:parent>
+  <act:parent type="new">0757144222df9ac68345684133d90ef6</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>7380 Kostnader för förmåner till anställda</act:name>
-  <act:id type="guid">bdabf0a304f624d5758497bf37f7208f</act:id>
+  <act:id type="new">bdabf0a304f624d5758497bf37f7208f</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -6489,11 +6489,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">62081d8b6a9f2a4bf744c5647739e8c5</act:parent>
+  <act:parent type="new">62081d8b6a9f2a4bf744c5647739e8c5</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>7385 Kostnader för fri bil</act:name>
-  <act:id type="guid">427c8f4eda1b605964d66699f723c906</act:id>
+  <act:id type="new">427c8f4eda1b605964d66699f723c906</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -6507,11 +6507,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">bdabf0a304f624d5758497bf37f7208f</act:parent>
+  <act:parent type="new">bdabf0a304f624d5758497bf37f7208f</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>7390 Övriga kostnadsersättningar och förmåner</act:name>
-  <act:id type="guid">9ca5f10bf4a9ac2fd5616f00e1e9f66e</act:id>
+  <act:id type="new">9ca5f10bf4a9ac2fd5616f00e1e9f66e</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -6525,11 +6525,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">62081d8b6a9f2a4bf744c5647739e8c5</act:parent>
+  <act:parent type="new">62081d8b6a9f2a4bf744c5647739e8c5</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>74 Pensionskostnader</act:name>
-  <act:id type="guid">8e050fe19cfd9a779d2ca2b9bdd61067</act:id>
+  <act:id type="new">8e050fe19cfd9a779d2ca2b9bdd61067</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -6546,11 +6546,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">4337b5c87fc4c5b494a505c1268e3078</act:parent>
+  <act:parent type="new">4337b5c87fc4c5b494a505c1268e3078</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>7410 Pensionsförsäkringspremier</act:name>
-  <act:id type="guid">222fbdbd33b1d36abd3180d6a5efef0d</act:id>
+  <act:id type="new">222fbdbd33b1d36abd3180d6a5efef0d</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -6564,11 +6564,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">8e050fe19cfd9a779d2ca2b9bdd61067</act:parent>
+  <act:parent type="new">8e050fe19cfd9a779d2ca2b9bdd61067</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>7490 Övriga pensionskostnader</act:name>
-  <act:id type="guid">2b8b8725e182c4b63e4b9966d39a65a5</act:id>
+  <act:id type="new">2b8b8725e182c4b63e4b9966d39a65a5</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -6582,11 +6582,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">8e050fe19cfd9a779d2ca2b9bdd61067</act:parent>
+  <act:parent type="new">8e050fe19cfd9a779d2ca2b9bdd61067</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>75 Sociala och andra avgifter enligt lag och avtal</act:name>
-  <act:id type="guid">ce35a8e8884f339372c6dcdfe9cc2281</act:id>
+  <act:id type="new">ce35a8e8884f339372c6dcdfe9cc2281</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -6603,11 +6603,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">4337b5c87fc4c5b494a505c1268e3078</act:parent>
+  <act:parent type="new">4337b5c87fc4c5b494a505c1268e3078</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>7510 Lagstadgade sociala avgifter</act:name>
-  <act:id type="guid">e1c8883b4fe9f7ae2fc70a49b8002168</act:id>
+  <act:id type="new">e1c8883b4fe9f7ae2fc70a49b8002168</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -6625,11 +6625,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">ce35a8e8884f339372c6dcdfe9cc2281</act:parent>
+  <act:parent type="new">ce35a8e8884f339372c6dcdfe9cc2281</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>7511 Sociala avgifter för löner och ersättningar</act:name>
-  <act:id type="guid">7f3be1d85288376fa302508d270e9eee</act:id>
+  <act:id type="new">7f3be1d85288376fa302508d270e9eee</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -6643,11 +6643,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">e1c8883b4fe9f7ae2fc70a49b8002168</act:parent>
+  <act:parent type="new">e1c8883b4fe9f7ae2fc70a49b8002168</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>7512 Sociala avgifter för förmånsvärden</act:name>
-  <act:id type="guid">50c1eca9cae7ee7818e993ce61b73757</act:id>
+  <act:id type="new">50c1eca9cae7ee7818e993ce61b73757</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -6661,11 +6661,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">e1c8883b4fe9f7ae2fc70a49b8002168</act:parent>
+  <act:parent type="new">e1c8883b4fe9f7ae2fc70a49b8002168</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>7519 Sociala avgifter för semester- och löneskulder</act:name>
-  <act:id type="guid">347ea753e02d9f21ffb70fead9f1a097</act:id>
+  <act:id type="new">347ea753e02d9f21ffb70fead9f1a097</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -6679,11 +6679,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">e1c8883b4fe9f7ae2fc70a49b8002168</act:parent>
+  <act:parent type="new">e1c8883b4fe9f7ae2fc70a49b8002168</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>7520 Arbetsgivaravgifter (nya pensionssystemet)</act:name>
-  <act:id type="guid">bc1276dc96e85730f6475a2e84e12ff3</act:id>
+  <act:id type="new">bc1276dc96e85730f6475a2e84e12ff3</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -6697,11 +6697,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">ce35a8e8884f339372c6dcdfe9cc2281</act:parent>
+  <act:parent type="new">ce35a8e8884f339372c6dcdfe9cc2281</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>7530 Särskild löneskatt</act:name>
-  <act:id type="guid">ceb5d32e3696c218c0b2b3d8c3c84530</act:id>
+  <act:id type="new">ceb5d32e3696c218c0b2b3d8c3c84530</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -6715,11 +6715,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">ce35a8e8884f339372c6dcdfe9cc2281</act:parent>
+  <act:parent type="new">ce35a8e8884f339372c6dcdfe9cc2281</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>7560 Arbetsgivaravgifter under 26 år</act:name>
-  <act:id type="guid">ee652328782fe011dce51ada49183101</act:id>
+  <act:id type="new">ee652328782fe011dce51ada49183101</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -6733,11 +6733,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">ce35a8e8884f339372c6dcdfe9cc2281</act:parent>
+  <act:parent type="new">ce35a8e8884f339372c6dcdfe9cc2281</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>7570 Premier för arbetsmarknadsförsäkringar</act:name>
-  <act:id type="guid">64c95321f15f8bdb50223fd7b83a0c61</act:id>
+  <act:id type="new">64c95321f15f8bdb50223fd7b83a0c61</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -6751,11 +6751,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">ce35a8e8884f339372c6dcdfe9cc2281</act:parent>
+  <act:parent type="new">ce35a8e8884f339372c6dcdfe9cc2281</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>7580 Gruppförsäkringspremier</act:name>
-  <act:id type="guid">9eca81b0c60f882c0f71cf6854bd0651</act:id>
+  <act:id type="new">9eca81b0c60f882c0f71cf6854bd0651</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -6769,11 +6769,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">ce35a8e8884f339372c6dcdfe9cc2281</act:parent>
+  <act:parent type="new">ce35a8e8884f339372c6dcdfe9cc2281</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>7590 Övriga sociala och andra avgifter enligt lag och avtal</act:name>
-  <act:id type="guid">15793a537170061d89bae98b4a865fc2</act:id>
+  <act:id type="new">15793a537170061d89bae98b4a865fc2</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -6787,11 +6787,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">ce35a8e8884f339372c6dcdfe9cc2281</act:parent>
+  <act:parent type="new">ce35a8e8884f339372c6dcdfe9cc2281</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>76 Övriga personalkostnader</act:name>
-  <act:id type="guid">964d63e516a866305acd66870dd7753a</act:id>
+  <act:id type="new">964d63e516a866305acd66870dd7753a</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -6808,11 +6808,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">4337b5c87fc4c5b494a505c1268e3078</act:parent>
+  <act:parent type="new">4337b5c87fc4c5b494a505c1268e3078</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>7600 Övriga personalkostnader (gruppkonto)</act:name>
-  <act:id type="guid">f366b8ddeb2ba315b81b9324f4dd724f</act:id>
+  <act:id type="new">f366b8ddeb2ba315b81b9324f4dd724f</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -6826,11 +6826,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">964d63e516a866305acd66870dd7753a</act:parent>
+  <act:parent type="new">964d63e516a866305acd66870dd7753a</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>7610 Utbildning</act:name>
-  <act:id type="guid">6d650a6207c528a62f4793d834d751f3</act:id>
+  <act:id type="new">6d650a6207c528a62f4793d834d751f3</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -6844,11 +6844,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">f366b8ddeb2ba315b81b9324f4dd724f</act:parent>
+  <act:parent type="new">f366b8ddeb2ba315b81b9324f4dd724f</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>7620 Sjuk- och hälsovård</act:name>
-  <act:id type="guid">b0f34b504617e560dd9ef565dce44a28</act:id>
+  <act:id type="new">b0f34b504617e560dd9ef565dce44a28</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -6866,11 +6866,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">f366b8ddeb2ba315b81b9324f4dd724f</act:parent>
+  <act:parent type="new">f366b8ddeb2ba315b81b9324f4dd724f</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>7621 Sjuk- och hälsovård, avdragsgill</act:name>
-  <act:id type="guid">598cc2d057385619803406005d794cc8</act:id>
+  <act:id type="new">598cc2d057385619803406005d794cc8</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -6884,11 +6884,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">b0f34b504617e560dd9ef565dce44a28</act:parent>
+  <act:parent type="new">b0f34b504617e560dd9ef565dce44a28</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>7622 Sjuk- och hälsovård, ej avdragsgill</act:name>
-  <act:id type="guid">9067b815e4347866e7266f3b2176e0a7</act:id>
+  <act:id type="new">9067b815e4347866e7266f3b2176e0a7</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -6902,11 +6902,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">b0f34b504617e560dd9ef565dce44a28</act:parent>
+  <act:parent type="new">b0f34b504617e560dd9ef565dce44a28</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>7630 Personalrepresentation</act:name>
-  <act:id type="guid">f842b2d7157defc25ae9cc01dc59e54e</act:id>
+  <act:id type="new">f842b2d7157defc25ae9cc01dc59e54e</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -6924,11 +6924,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">f366b8ddeb2ba315b81b9324f4dd724f</act:parent>
+  <act:parent type="new">f366b8ddeb2ba315b81b9324f4dd724f</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>7631 Personalrepresentation, avdragsgill</act:name>
-  <act:id type="guid">e2e6d7bd934add1021a29c7beff795f7</act:id>
+  <act:id type="new">e2e6d7bd934add1021a29c7beff795f7</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -6942,11 +6942,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">f842b2d7157defc25ae9cc01dc59e54e</act:parent>
+  <act:parent type="new">f842b2d7157defc25ae9cc01dc59e54e</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>7632 Personalrepresentation, ej avdragsgill</act:name>
-  <act:id type="guid">848d8ce6bc730eaebd142a859a2d55c9</act:id>
+  <act:id type="new">848d8ce6bc730eaebd142a859a2d55c9</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -6960,11 +6960,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">f842b2d7157defc25ae9cc01dc59e54e</act:parent>
+  <act:parent type="new">f842b2d7157defc25ae9cc01dc59e54e</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>77 Nedskrivningar och återföring av nedskrivningar</act:name>
-  <act:id type="guid">b4749dee29139481b09b438dcc391e5d</act:id>
+  <act:id type="new">b4749dee29139481b09b438dcc391e5d</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -6981,11 +6981,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">4337b5c87fc4c5b494a505c1268e3078</act:parent>
+  <act:parent type="new">4337b5c87fc4c5b494a505c1268e3078</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>7720 Nedskrivningar av byggnader och mark</act:name>
-  <act:id type="guid">3ccafd5661e6a03fcb99c9cb14cf82e9</act:id>
+  <act:id type="new">3ccafd5661e6a03fcb99c9cb14cf82e9</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -6999,11 +6999,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">b4749dee29139481b09b438dcc391e5d</act:parent>
+  <act:parent type="new">b4749dee29139481b09b438dcc391e5d</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>7730 Nedskrivningar av maskiner och inventarier</act:name>
-  <act:id type="guid">217edc669af22f378cf006a9887b0eb4</act:id>
+  <act:id type="new">217edc669af22f378cf006a9887b0eb4</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -7017,11 +7017,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">b4749dee29139481b09b438dcc391e5d</act:parent>
+  <act:parent type="new">b4749dee29139481b09b438dcc391e5d</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>78 Avskrivningar enligt plan</act:name>
-  <act:id type="guid">506613151e8e83915efd53d750ac5850</act:id>
+  <act:id type="new">506613151e8e83915efd53d750ac5850</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -7038,11 +7038,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">4337b5c87fc4c5b494a505c1268e3078</act:parent>
+  <act:parent type="new">4337b5c87fc4c5b494a505c1268e3078</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>7810 Avskrivningar på immateriella anläggningstillgångar</act:name>
-  <act:id type="guid">0a80009d43df89860034b4378d436656</act:id>
+  <act:id type="new">0a80009d43df89860034b4378d436656</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -7056,11 +7056,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">506613151e8e83915efd53d750ac5850</act:parent>
+  <act:parent type="new">506613151e8e83915efd53d750ac5850</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>7820 Avskrivningar på byggnader och markanläggningar</act:name>
-  <act:id type="guid">5c7225cdb859d76f557e39e0bf11ef6b</act:id>
+  <act:id type="new">5c7225cdb859d76f557e39e0bf11ef6b</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -7074,11 +7074,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">506613151e8e83915efd53d750ac5850</act:parent>
+  <act:parent type="new">506613151e8e83915efd53d750ac5850</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>7830 Avskrivningar på maskiner och inventarier</act:name>
-  <act:id type="guid">bebfc56c7d9419a6c521be999dc37019</act:id>
+  <act:id type="new">bebfc56c7d9419a6c521be999dc37019</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -7092,11 +7092,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">506613151e8e83915efd53d750ac5850</act:parent>
+  <act:parent type="new">506613151e8e83915efd53d750ac5850</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>79 Övriga rörelsekostnader</act:name>
-  <act:id type="guid">913bbbbf9939836b2c7d1ff368b748ba</act:id>
+  <act:id type="new">913bbbbf9939836b2c7d1ff368b748ba</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -7113,11 +7113,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">4337b5c87fc4c5b494a505c1268e3078</act:parent>
+  <act:parent type="new">4337b5c87fc4c5b494a505c1268e3078</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>7970 Förlust vid avyttring av immateriella och materiella anläggningstillgångar</act:name>
-  <act:id type="guid">06a23e13fae83210fc1fea8a51f4c37e</act:id>
+  <act:id type="new">06a23e13fae83210fc1fea8a51f4c37e</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -7131,11 +7131,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">913bbbbf9939836b2c7d1ff368b748ba</act:parent>
+  <act:parent type="new">913bbbbf9939836b2c7d1ff368b748ba</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>7990 Övriga rörelsekostnader</act:name>
-  <act:id type="guid">a3d4b1c646f4d84bb8ece45f93fe704b</act:id>
+  <act:id type="new">a3d4b1c646f4d84bb8ece45f93fe704b</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -7149,11 +7149,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">913bbbbf9939836b2c7d1ff368b748ba</act:parent>
+  <act:parent type="new">913bbbbf9939836b2c7d1ff368b748ba</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8 Finansiella och andra inkomster/ intäkter och utgifter/kostnader</act:name>
-  <act:id type="guid">5eb03e1a55b0797531168a162149cc8f</act:id>
+  <act:id type="new">5eb03e1a55b0797531168a162149cc8f</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -7166,11 +7166,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">5df07084fb48f599732df308a71d8246</act:parent>
+  <act:parent type="new">5df07084fb48f599732df308a71d8246</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>82 Resultat från övriga värdepapper och långfristiga fordringar (anläggningstillgångar)</act:name>
-  <act:id type="guid">8809386b598ffefeb398bbccff4bbbf4</act:id>
+  <act:id type="new">8809386b598ffefeb398bbccff4bbbf4</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -7187,11 +7187,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">5eb03e1a55b0797531168a162149cc8f</act:parent>
+  <act:parent type="new">5eb03e1a55b0797531168a162149cc8f</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8210 Utdelningar på andelar i andra företag</act:name>
-  <act:id type="guid">125b61a6cd908a8a9ff17556c42a3b3b</act:id>
+  <act:id type="new">125b61a6cd908a8a9ff17556c42a3b3b</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -7205,11 +7205,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">8809386b598ffefeb398bbccff4bbbf4</act:parent>
+  <act:parent type="new">8809386b598ffefeb398bbccff4bbbf4</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8250 Ränteintäkter från långfristiga fordringar hos och värdepapper i andra företag</act:name>
-  <act:id type="guid">fbd023a763a744951d91f11538b14652</act:id>
+  <act:id type="new">fbd023a763a744951d91f11538b14652</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -7223,11 +7223,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">8809386b598ffefeb398bbccff4bbbf4</act:parent>
+  <act:parent type="new">8809386b598ffefeb398bbccff4bbbf4</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8270 Nedskrivningar av innehav av andelar i och långfristiga fordringar hos andra företag</act:name>
-  <act:id type="guid">2407dd2ab874a5af59bd933b87d27665</act:id>
+  <act:id type="new">2407dd2ab874a5af59bd933b87d27665</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -7241,11 +7241,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">8809386b598ffefeb398bbccff4bbbf4</act:parent>
+  <act:parent type="new">8809386b598ffefeb398bbccff4bbbf4</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>83 Övriga ränteintäkter och liknande resultatposter</act:name>
-  <act:id type="guid">b5df992121ac4871d2cf519895f7461e</act:id>
+  <act:id type="new">b5df992121ac4871d2cf519895f7461e</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -7262,11 +7262,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">5eb03e1a55b0797531168a162149cc8f</act:parent>
+  <act:parent type="new">5eb03e1a55b0797531168a162149cc8f</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8310 Ränteintäkter från omsättningstillgångar</act:name>
-  <act:id type="guid">a9fef6b809da21c30af803a8469e3024</act:id>
+  <act:id type="new">a9fef6b809da21c30af803a8469e3024</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -7280,11 +7280,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">b5df992121ac4871d2cf519895f7461e</act:parent>
+  <act:parent type="new">b5df992121ac4871d2cf519895f7461e</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8314 Skattefria ränteintäkter</act:name>
-  <act:id type="guid">516d6bcea2a670d04fc7744ba11b0794</act:id>
+  <act:id type="new">516d6bcea2a670d04fc7744ba11b0794</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -7297,11 +7297,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">a9fef6b809da21c30af803a8469e3024</act:parent>
+  <act:parent type="new">a9fef6b809da21c30af803a8469e3024</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8330 Valutakursdifferenser på kortfristiga fordringar och placeringar</act:name>
-  <act:id type="guid">78f52ab1b17fb3fd746bc46716c72c07</act:id>
+  <act:id type="new">78f52ab1b17fb3fd746bc46716c72c07</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -7315,11 +7315,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">b5df992121ac4871d2cf519895f7461e</act:parent>
+  <act:parent type="new">b5df992121ac4871d2cf519895f7461e</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8340 Utdelningar på kortfristiga placeringar</act:name>
-  <act:id type="guid">d5847d5f474cee7e4b34041507c71ffb</act:id>
+  <act:id type="new">d5847d5f474cee7e4b34041507c71ffb</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -7333,11 +7333,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">b5df992121ac4871d2cf519895f7461e</act:parent>
+  <act:parent type="new">b5df992121ac4871d2cf519895f7461e</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8350 Resultat vid försäljning av kortfristiga placeringar</act:name>
-  <act:id type="guid">ca867c7b3bf7c5694549984aeb17402c</act:id>
+  <act:id type="new">ca867c7b3bf7c5694549984aeb17402c</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -7351,11 +7351,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">b5df992121ac4871d2cf519895f7461e</act:parent>
+  <act:parent type="new">b5df992121ac4871d2cf519895f7461e</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8390 Övriga finansiella intäkter</act:name>
-  <act:id type="guid">8941547c19d11439a2d1f85f6131ab7d</act:id>
+  <act:id type="new">8941547c19d11439a2d1f85f6131ab7d</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -7368,11 +7368,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">b5df992121ac4871d2cf519895f7461e</act:parent>
+  <act:parent type="new">b5df992121ac4871d2cf519895f7461e</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>84 Räntekostnader och liknande resultatposter</act:name>
-  <act:id type="guid">19adda4bc889ecc05678e1173360fdb8</act:id>
+  <act:id type="new">19adda4bc889ecc05678e1173360fdb8</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -7389,11 +7389,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">5eb03e1a55b0797531168a162149cc8f</act:parent>
+  <act:parent type="new">5eb03e1a55b0797531168a162149cc8f</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8410 Räntekostnader för långfristiga skulder</act:name>
-  <act:id type="guid">dafe3e5396a502d12398d6bbcc5832e0</act:id>
+  <act:id type="new">dafe3e5396a502d12398d6bbcc5832e0</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -7407,11 +7407,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">19adda4bc889ecc05678e1173360fdb8</act:parent>
+  <act:parent type="new">19adda4bc889ecc05678e1173360fdb8</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8420 Räntekostnader för kortfristiga skulder</act:name>
-  <act:id type="guid">865397b5066c18d8d2fb5a6f69a97bc3</act:id>
+  <act:id type="new">865397b5066c18d8d2fb5a6f69a97bc3</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -7425,11 +7425,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">19adda4bc889ecc05678e1173360fdb8</act:parent>
+  <act:parent type="new">19adda4bc889ecc05678e1173360fdb8</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8422 Dröjsmålsräntor för leverantörsskulder</act:name>
-  <act:id type="guid">092db39da95e4b4308588649227d2864</act:id>
+  <act:id type="new">092db39da95e4b4308588649227d2864</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -7443,11 +7443,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">865397b5066c18d8d2fb5a6f69a97bc3</act:parent>
+  <act:parent type="new">865397b5066c18d8d2fb5a6f69a97bc3</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8423 Räntekostnader för skatter och avgifter</act:name>
-  <act:id type="guid">62eaa49ec9fdc13990ca0385eb93c72e</act:id>
+  <act:id type="new">62eaa49ec9fdc13990ca0385eb93c72e</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -7461,11 +7461,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">865397b5066c18d8d2fb5a6f69a97bc3</act:parent>
+  <act:parent type="new">865397b5066c18d8d2fb5a6f69a97bc3</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8430 Valutakursdifferenser på skulder</act:name>
-  <act:id type="guid">a3b3ced560c9c83af255d12985a77cfb</act:id>
+  <act:id type="new">a3b3ced560c9c83af255d12985a77cfb</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -7479,11 +7479,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">19adda4bc889ecc05678e1173360fdb8</act:parent>
+  <act:parent type="new">19adda4bc889ecc05678e1173360fdb8</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>88 Bokslutsdispositioner</act:name>
-  <act:id type="guid">b6070711ca82c6add708fb16519e2c7b</act:id>
+  <act:id type="new">b6070711ca82c6add708fb16519e2c7b</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -7500,11 +7500,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">5eb03e1a55b0797531168a162149cc8f</act:parent>
+  <act:parent type="new">5eb03e1a55b0797531168a162149cc8f</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8810 Förändring av periodiseringsfond</act:name>
-  <act:id type="guid">5721a469fe258ba855b568460d53dd3d</act:id>
+  <act:id type="new">5721a469fe258ba855b568460d53dd3d</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -7523,11 +7523,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">b6070711ca82c6add708fb16519e2c7b</act:parent>
+  <act:parent type="new">b6070711ca82c6add708fb16519e2c7b</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8811 Avsättning till periodiseringsfond</act:name>
-  <act:id type="guid">4f7059935293bd4371269bd5c9ba6b52</act:id>
+  <act:id type="new">4f7059935293bd4371269bd5c9ba6b52</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -7541,11 +7541,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">5721a469fe258ba855b568460d53dd3d</act:parent>
+  <act:parent type="new">5721a469fe258ba855b568460d53dd3d</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8819 Återföring från periodiseringsfond</act:name>
-  <act:id type="guid">e85a03e0c5b9ce1cb35c6a315c61c507</act:id>
+  <act:id type="new">e85a03e0c5b9ce1cb35c6a315c61c507</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -7559,11 +7559,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">5721a469fe258ba855b568460d53dd3d</act:parent>
+  <act:parent type="new">5721a469fe258ba855b568460d53dd3d</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8850 Förändring av överavskrivningar</act:name>
-  <act:id type="guid">cc2759fd88923ff560ed7fda0756368b</act:id>
+  <act:id type="new">cc2759fd88923ff560ed7fda0756368b</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -7577,11 +7577,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">b6070711ca82c6add708fb16519e2c7b</act:parent>
+  <act:parent type="new">b6070711ca82c6add708fb16519e2c7b</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>89 Skatter och årets resultat</act:name>
-  <act:id type="guid">d728f7338cffbc52156aa786c7904000</act:id>
+  <act:id type="new">d728f7338cffbc52156aa786c7904000</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -7598,11 +7598,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">5eb03e1a55b0797531168a162149cc8f</act:parent>
+  <act:parent type="new">5eb03e1a55b0797531168a162149cc8f</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8910 Skatt som belastar årets resultat</act:name>
-  <act:id type="guid">35dd5bd9afc46e1a2f4313d0ed1b4798</act:id>
+  <act:id type="new">35dd5bd9afc46e1a2f4313d0ed1b4798</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -7616,11 +7616,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">d728f7338cffbc52156aa786c7904000</act:parent>
+  <act:parent type="new">d728f7338cffbc52156aa786c7904000</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8990 Resultat</act:name>
-  <act:id type="guid">80e4b8de8f8c363665fcc52248c3b5fa</act:id>
+  <act:id type="new">80e4b8de8f8c363665fcc52248c3b5fa</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -7634,11 +7634,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">d728f7338cffbc52156aa786c7904000</act:parent>
+  <act:parent type="new">d728f7338cffbc52156aa786c7904000</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8999 Årets resultat</act:name>
-  <act:id type="guid">c923df9ab817e8c857541ff3ffad604c</act:id>
+  <act:id type="new">c923df9ab817e8c857541ff3ffad604c</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -7652,6 +7652,6 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">80e4b8de8f8c363665fcc52248c3b5fa</act:parent>
+  <act:parent type="new">80e4b8de8f8c363665fcc52248c3b5fa</act:parent>
 </gnc:account>
-</gnc-account-example>
\ No newline at end of file
+</gnc-account-example>

Modified: gnucash/trunk/accounts/tr_TR/acctchrt_TEKDUZ.gnucash-xea
===================================================================
--- gnucash/trunk/accounts/tr_TR/acctchrt_TEKDUZ.gnucash-xea	2014-01-29 06:07:14 UTC (rev 23779)
+++ gnucash/trunk/accounts/tr_TR/acctchrt_TEKDUZ.gnucash-xea	2014-01-30 16:36:51 UTC (rev 23780)
@@ -43,12 +43,12 @@
 <gnc-act:exclude-from-select-all>1</gnc-act:exclude-from-select-all>
 <gnc:account version="2.0.0">
   <act:name>Root Account</act:name>
-  <act:id type="guid">f03b8164819b8e8a525102a3f30ac51a</act:id>
+  <act:id type="new">f03b8164819b8e8a525102a3f30ac51a</act:id>
   <act:type>ROOT</act:type>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Dönen Varlıklar</act:name>
-  <act:id type="guid">35321669180472655a9037f4eb1d1909</act:id>
+  <act:id type="new">35321669180472655a9037f4eb1d1909</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -67,11 +67,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">f03b8164819b8e8a525102a3f30ac51a</act:parent>
+  <act:parent type="new">f03b8164819b8e8a525102a3f30ac51a</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Hazır Değerler</act:name>
-  <act:id type="guid">d77260a05a95f13ddc839fa5857e039e</act:id>
+  <act:id type="new">d77260a05a95f13ddc839fa5857e039e</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -89,11 +89,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">35321669180472655a9037f4eb1d1909</act:parent>
+  <act:parent type="new">35321669180472655a9037f4eb1d1909</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Alınan Çekler</act:name>
-  <act:id type="guid">aacb2673b0f268aed2b66d0f7ce349cf</act:id>
+  <act:id type="new">aacb2673b0f268aed2b66d0f7ce349cf</act:id>
   <act:type>BANK</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -107,11 +107,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">d77260a05a95f13ddc839fa5857e039e</act:parent>
+  <act:parent type="new">d77260a05a95f13ddc839fa5857e039e</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Bankalar</act:name>
-  <act:id type="guid">0dfb386f2c1290504c88a60ab15316b4</act:id>
+  <act:id type="new">0dfb386f2c1290504c88a60ab15316b4</act:id>
   <act:type>BANK</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -125,11 +125,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">d77260a05a95f13ddc839fa5857e039e</act:parent>
+  <act:parent type="new">d77260a05a95f13ddc839fa5857e039e</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Kasa</act:name>
-  <act:id type="guid">6d2eabc961b7089ad968e88749e87dfb</act:id>
+  <act:id type="new">6d2eabc961b7089ad968e88749e87dfb</act:id>
   <act:type>CASH</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -144,11 +144,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">d77260a05a95f13ddc839fa5857e039e</act:parent>
+  <act:parent type="new">d77260a05a95f13ddc839fa5857e039e</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Verilen Çekler Ve Ödeme Emirleri(-)</act:name>
-  <act:id type="guid">14ddf4ff37486a0baec1be69ebd69c8b</act:id>
+  <act:id type="new">14ddf4ff37486a0baec1be69ebd69c8b</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -162,11 +162,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">d77260a05a95f13ddc839fa5857e039e</act:parent>
+  <act:parent type="new">d77260a05a95f13ddc839fa5857e039e</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Diğer Hazır Değerler</act:name>
-  <act:id type="guid">0b53f53ed71ca374da2892587a3da86e</act:id>
+  <act:id type="new">0b53f53ed71ca374da2892587a3da86e</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -180,11 +180,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">d77260a05a95f13ddc839fa5857e039e</act:parent>
+  <act:parent type="new">d77260a05a95f13ddc839fa5857e039e</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Menkul Kıymetler</act:name>
-  <act:id type="guid">3bc0e6444cac583298b3aaa654b6326b</act:id>
+  <act:id type="new">3bc0e6444cac583298b3aaa654b6326b</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -202,11 +202,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">35321669180472655a9037f4eb1d1909</act:parent>
+  <act:parent type="new">35321669180472655a9037f4eb1d1909</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Hisse Senetleri</act:name>
-  <act:id type="guid">b4ae1b0ea16e08b7009d572cbd30ef89</act:id>
+  <act:id type="new">b4ae1b0ea16e08b7009d572cbd30ef89</act:id>
   <act:type>STOCK</act:type>
   <act:commodity>
     <cmdty:space>template</cmdty:space>
@@ -220,11 +220,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">3bc0e6444cac583298b3aaa654b6326b</act:parent>
+  <act:parent type="new">3bc0e6444cac583298b3aaa654b6326b</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Özel Kesim Tahvil Senet Ve Bonoları</act:name>
-  <act:id type="guid">787d0cb2bb04832a939d66a6e2afc487</act:id>
+  <act:id type="new">787d0cb2bb04832a939d66a6e2afc487</act:id>
   <act:type>STOCK</act:type>
   <act:commodity>
     <cmdty:space>template</cmdty:space>
@@ -238,11 +238,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">3bc0e6444cac583298b3aaa654b6326b</act:parent>
+  <act:parent type="new">3bc0e6444cac583298b3aaa654b6326b</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Kamu Kesimi Tahvil, Senet Ve Bonoları</act:name>
-  <act:id type="guid">77e761e0d025515e56317fd6994fa82c</act:id>
+  <act:id type="new">77e761e0d025515e56317fd6994fa82c</act:id>
   <act:type>MUTUAL</act:type>
   <act:commodity>
     <cmdty:space>template</cmdty:space>
@@ -256,11 +256,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">3bc0e6444cac583298b3aaa654b6326b</act:parent>
+  <act:parent type="new">3bc0e6444cac583298b3aaa654b6326b</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Diğer Menkul Kıymetler</act:name>
-  <act:id type="guid">395c445060fa0e8cdd23dc65ecbb86bc</act:id>
+  <act:id type="new">395c445060fa0e8cdd23dc65ecbb86bc</act:id>
   <act:type>MUTUAL</act:type>
   <act:commodity>
     <cmdty:space>template</cmdty:space>
@@ -274,11 +274,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">3bc0e6444cac583298b3aaa654b6326b</act:parent>
+  <act:parent type="new">3bc0e6444cac583298b3aaa654b6326b</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Menkul Kıymetler Değer Düşüklüğü Karşılığı(-)</act:name>
-  <act:id type="guid">54a586a90050949d653c57ace5af0272</act:id>
+  <act:id type="new">54a586a90050949d653c57ace5af0272</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -292,11 +292,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">3bc0e6444cac583298b3aaa654b6326b</act:parent>
+  <act:parent type="new">3bc0e6444cac583298b3aaa654b6326b</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Ticari Alacaklar</act:name>
-  <act:id type="guid">66c881c08f59104d6fed7d68d73cfbbe</act:id>
+  <act:id type="new">66c881c08f59104d6fed7d68d73cfbbe</act:id>
   <act:type>RECEIVABLE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -314,11 +314,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">35321669180472655a9037f4eb1d1909</act:parent>
+  <act:parent type="new">35321669180472655a9037f4eb1d1909</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Alıcılar</act:name>
-  <act:id type="guid">9de8c3ee61d764894fa1503b4c747495</act:id>
+  <act:id type="new">9de8c3ee61d764894fa1503b4c747495</act:id>
   <act:type>RECEIVABLE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -332,11 +332,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">66c881c08f59104d6fed7d68d73cfbbe</act:parent>
+  <act:parent type="new">66c881c08f59104d6fed7d68d73cfbbe</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Alacak Senetleri</act:name>
-  <act:id type="guid">c39965d8ded7032565bcd6c6a43ec69c</act:id>
+  <act:id type="new">c39965d8ded7032565bcd6c6a43ec69c</act:id>
   <act:type>RECEIVABLE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -350,11 +350,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">66c881c08f59104d6fed7d68d73cfbbe</act:parent>
+  <act:parent type="new">66c881c08f59104d6fed7d68d73cfbbe</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Alacak Senetleri Reeskontu(-)</act:name>
-  <act:id type="guid">0b608b897abce2e8175f3fd6b6812eb8</act:id>
+  <act:id type="new">0b608b897abce2e8175f3fd6b6812eb8</act:id>
   <act:type>RECEIVABLE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -368,11 +368,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">66c881c08f59104d6fed7d68d73cfbbe</act:parent>
+  <act:parent type="new">66c881c08f59104d6fed7d68d73cfbbe</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Verilen Depozito Ve Teminatlar</act:name>
-  <act:id type="guid">cbbcefc691284a359d9b6709b675db56</act:id>
+  <act:id type="new">cbbcefc691284a359d9b6709b675db56</act:id>
   <act:type>RECEIVABLE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -386,11 +386,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">66c881c08f59104d6fed7d68d73cfbbe</act:parent>
+  <act:parent type="new">66c881c08f59104d6fed7d68d73cfbbe</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Diğer Ticari Alacaklar</act:name>
-  <act:id type="guid">091d2f42dc2dffd172713dbf6612bfd0</act:id>
+  <act:id type="new">091d2f42dc2dffd172713dbf6612bfd0</act:id>
   <act:type>RECEIVABLE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -404,11 +404,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">66c881c08f59104d6fed7d68d73cfbbe</act:parent>
+  <act:parent type="new">66c881c08f59104d6fed7d68d73cfbbe</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Şüpheli Ticari Alacaklar</act:name>
-  <act:id type="guid">5faabf87098f8ca4b76ad8f928136ce6</act:id>
+  <act:id type="new">5faabf87098f8ca4b76ad8f928136ce6</act:id>
   <act:type>RECEIVABLE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -422,11 +422,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">66c881c08f59104d6fed7d68d73cfbbe</act:parent>
+  <act:parent type="new">66c881c08f59104d6fed7d68d73cfbbe</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Şüpheli Ticari Alacaklar Karşılığı(-)</act:name>
-  <act:id type="guid">49af61b4451111a2e9e063f167ffdf36</act:id>
+  <act:id type="new">49af61b4451111a2e9e063f167ffdf36</act:id>
   <act:type>RECEIVABLE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -440,11 +440,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">66c881c08f59104d6fed7d68d73cfbbe</act:parent>
+  <act:parent type="new">66c881c08f59104d6fed7d68d73cfbbe</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Diğer Alacaklar</act:name>
-  <act:id type="guid">e892126aab740ebf830a7aabcc5e8778</act:id>
+  <act:id type="new">e892126aab740ebf830a7aabcc5e8778</act:id>
   <act:type>RECEIVABLE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -462,11 +462,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">35321669180472655a9037f4eb1d1909</act:parent>
+  <act:parent type="new">35321669180472655a9037f4eb1d1909</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Ortaklardan Alacaklar</act:name>
-  <act:id type="guid">a9ff2d1c57ce38f074b8e966f6d1875c</act:id>
+  <act:id type="new">a9ff2d1c57ce38f074b8e966f6d1875c</act:id>
   <act:type>RECEIVABLE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -480,11 +480,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">e892126aab740ebf830a7aabcc5e8778</act:parent>
+  <act:parent type="new">e892126aab740ebf830a7aabcc5e8778</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>İştiraklerden Alacaklar</act:name>
-  <act:id type="guid">c249ec8b9baf7827a1e782a304ce432d</act:id>
+  <act:id type="new">c249ec8b9baf7827a1e782a304ce432d</act:id>
   <act:type>RECEIVABLE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -498,11 +498,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">e892126aab740ebf830a7aabcc5e8778</act:parent>
+  <act:parent type="new">e892126aab740ebf830a7aabcc5e8778</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Bağlı Ortaklıklardan Alacaklar</act:name>
-  <act:id type="guid">7f42c935fb847eb73fdefeee0711f4e7</act:id>
+  <act:id type="new">7f42c935fb847eb73fdefeee0711f4e7</act:id>
   <act:type>RECEIVABLE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -516,11 +516,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">e892126aab740ebf830a7aabcc5e8778</act:parent>
+  <act:parent type="new">e892126aab740ebf830a7aabcc5e8778</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Personelden Alacaklar</act:name>
-  <act:id type="guid">8be3303dfca1bb170d9a255ca3712fb8</act:id>
+  <act:id type="new">8be3303dfca1bb170d9a255ca3712fb8</act:id>
   <act:type>RECEIVABLE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -534,11 +534,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">e892126aab740ebf830a7aabcc5e8778</act:parent>
+  <act:parent type="new">e892126aab740ebf830a7aabcc5e8778</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Diğer Çeşitli Alacaklar</act:name>
-  <act:id type="guid">c69f3ef0f5bb4656a8f75806ac8fb3b5</act:id>
+  <act:id type="new">c69f3ef0f5bb4656a8f75806ac8fb3b5</act:id>
   <act:type>RECEIVABLE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -552,11 +552,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">e892126aab740ebf830a7aabcc5e8778</act:parent>
+  <act:parent type="new">e892126aab740ebf830a7aabcc5e8778</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Diğer Alacak Senetleri Reeskontu(-)</act:name>
-  <act:id type="guid">ad209e003be7ec176ef08ab8eb8aa5ba</act:id>
+  <act:id type="new">ad209e003be7ec176ef08ab8eb8aa5ba</act:id>
   <act:type>RECEIVABLE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -570,11 +570,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">e892126aab740ebf830a7aabcc5e8778</act:parent>
+  <act:parent type="new">e892126aab740ebf830a7aabcc5e8778</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Şüpheli Diğer Alacaklar</act:name>
-  <act:id type="guid">e80c89174ebc5a3e562dc4a0839b00fc</act:id>
+  <act:id type="new">e80c89174ebc5a3e562dc4a0839b00fc</act:id>
   <act:type>RECEIVABLE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -588,11 +588,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">e892126aab740ebf830a7aabcc5e8778</act:parent>
+  <act:parent type="new">e892126aab740ebf830a7aabcc5e8778</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Şüpheli Diğer Alacaklar Karşılığı(-)</act:name>
-  <act:id type="guid">b80829f4f0a5085347043251469e90b4</act:id>
+  <act:id type="new">b80829f4f0a5085347043251469e90b4</act:id>
   <act:type>RECEIVABLE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -606,11 +606,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">e892126aab740ebf830a7aabcc5e8778</act:parent>
+  <act:parent type="new">e892126aab740ebf830a7aabcc5e8778</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Stoklar</act:name>
-  <act:id type="guid">2644143c4517a118640144fe4b44eb0d</act:id>
+  <act:id type="new">2644143c4517a118640144fe4b44eb0d</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -628,11 +628,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">35321669180472655a9037f4eb1d1909</act:parent>
+  <act:parent type="new">35321669180472655a9037f4eb1d1909</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>İlk Madde Malzeme</act:name>
-  <act:id type="guid">626b16aecb4a61d7a3962ef6936b0e98</act:id>
+  <act:id type="new">626b16aecb4a61d7a3962ef6936b0e98</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -646,11 +646,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">2644143c4517a118640144fe4b44eb0d</act:parent>
+  <act:parent type="new">2644143c4517a118640144fe4b44eb0d</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Yarı Mamuller</act:name>
-  <act:id type="guid">82995ebfb2ab3f337e5bc34e8b4a1def</act:id>
+  <act:id type="new">82995ebfb2ab3f337e5bc34e8b4a1def</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -664,11 +664,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">2644143c4517a118640144fe4b44eb0d</act:parent>
+  <act:parent type="new">2644143c4517a118640144fe4b44eb0d</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Mamuller</act:name>
-  <act:id type="guid">9b30ea4dcb7810d1b09f86709a7de2c8</act:id>
+  <act:id type="new">9b30ea4dcb7810d1b09f86709a7de2c8</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -682,11 +682,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">2644143c4517a118640144fe4b44eb0d</act:parent>
+  <act:parent type="new">2644143c4517a118640144fe4b44eb0d</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Ticari Mallar</act:name>
-  <act:id type="guid">8ed1ff874c488bed56f75ae07268127c</act:id>
+  <act:id type="new">8ed1ff874c488bed56f75ae07268127c</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -700,11 +700,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">2644143c4517a118640144fe4b44eb0d</act:parent>
+  <act:parent type="new">2644143c4517a118640144fe4b44eb0d</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Diğer Stoklar</act:name>
-  <act:id type="guid">804bf7a1c825630234ba4b6f047060a4</act:id>
+  <act:id type="new">804bf7a1c825630234ba4b6f047060a4</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -718,11 +718,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">2644143c4517a118640144fe4b44eb0d</act:parent>
+  <act:parent type="new">2644143c4517a118640144fe4b44eb0d</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Stok Değer Düşüklüğü Karşılığı(-)</act:name>
-  <act:id type="guid">b183ed5ef9e009eea4abf8cd3e050107</act:id>
+  <act:id type="new">b183ed5ef9e009eea4abf8cd3e050107</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -736,11 +736,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">2644143c4517a118640144fe4b44eb0d</act:parent>
+  <act:parent type="new">2644143c4517a118640144fe4b44eb0d</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Verilen Sipariş Avansları</act:name>
-  <act:id type="guid">1e12b9ed01ca12d7e3eb16f9a8e7e670</act:id>
+  <act:id type="new">1e12b9ed01ca12d7e3eb16f9a8e7e670</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -754,11 +754,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">2644143c4517a118640144fe4b44eb0d</act:parent>
+  <act:parent type="new">2644143c4517a118640144fe4b44eb0d</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Yıllara Yaygın İnşaat Ve Onarım Maliyetleri</act:name>
-  <act:id type="guid">134cfa66aa84bec437b1d6fc1fe7b8ce</act:id>
+  <act:id type="new">134cfa66aa84bec437b1d6fc1fe7b8ce</act:id>
   <act:type>RECEIVABLE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -776,11 +776,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">35321669180472655a9037f4eb1d1909</act:parent>
+  <act:parent type="new">35321669180472655a9037f4eb1d1909</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Yıllara Yaygın İnşaat Ve Onarım Maliyetleri</act:name>
-  <act:id type="guid">58463bbbefe28492975ead01134e3e1d</act:id>
+  <act:id type="new">58463bbbefe28492975ead01134e3e1d</act:id>
   <act:type>RECEIVABLE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -794,11 +794,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">134cfa66aa84bec437b1d6fc1fe7b8ce</act:parent>
+  <act:parent type="new">134cfa66aa84bec437b1d6fc1fe7b8ce</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Taşeronlara Verilen Avanslar</act:name>
-  <act:id type="guid">50a7aad228b84d24e8ad5e1e68ff11c8</act:id>
+  <act:id type="new">50a7aad228b84d24e8ad5e1e68ff11c8</act:id>
   <act:type>RECEIVABLE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -812,11 +812,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">134cfa66aa84bec437b1d6fc1fe7b8ce</act:parent>
+  <act:parent type="new">134cfa66aa84bec437b1d6fc1fe7b8ce</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Gelecek Aylara Ait Giderler Ve Gelir Tahakkukları</act:name>
-  <act:id type="guid">9c87132660502f902740310e405c081c</act:id>
+  <act:id type="new">9c87132660502f902740310e405c081c</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -834,11 +834,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">35321669180472655a9037f4eb1d1909</act:parent>
+  <act:parent type="new">35321669180472655a9037f4eb1d1909</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Gelecek Aylara Ait Giderler</act:name>
-  <act:id type="guid">7fbcb86938c2c058248eae55458f4800</act:id>
+  <act:id type="new">7fbcb86938c2c058248eae55458f4800</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -852,11 +852,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">9c87132660502f902740310e405c081c</act:parent>
+  <act:parent type="new">9c87132660502f902740310e405c081c</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Gelir Tahakkukları</act:name>
-  <act:id type="guid">4c85e184f56596c4eb6e470eb4a2be5d</act:id>
+  <act:id type="new">4c85e184f56596c4eb6e470eb4a2be5d</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -870,11 +870,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">9c87132660502f902740310e405c081c</act:parent>
+  <act:parent type="new">9c87132660502f902740310e405c081c</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Diğer Dönen Varlıklar</act:name>
-  <act:id type="guid">b640f2330c3516845d78e565de0a0b5b</act:id>
+  <act:id type="new">b640f2330c3516845d78e565de0a0b5b</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -892,11 +892,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">35321669180472655a9037f4eb1d1909</act:parent>
+  <act:parent type="new">35321669180472655a9037f4eb1d1909</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Devreden Kdv</act:name>
-  <act:id type="guid">3e18abf24546428b0de35580668a8351</act:id>
+  <act:id type="new">3e18abf24546428b0de35580668a8351</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -910,11 +910,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">b640f2330c3516845d78e565de0a0b5b</act:parent>
+  <act:parent type="new">b640f2330c3516845d78e565de0a0b5b</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>İndirilecek Kdv</act:name>
-  <act:id type="guid">020bd23cbefefb01b0a17d74a03833b6</act:id>
+  <act:id type="new">020bd23cbefefb01b0a17d74a03833b6</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -928,11 +928,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">b640f2330c3516845d78e565de0a0b5b</act:parent>
+  <act:parent type="new">b640f2330c3516845d78e565de0a0b5b</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Diğer Kdv</act:name>
-  <act:id type="guid">af1cd3741d7b1cc1ec24bee4407aee8e</act:id>
+  <act:id type="new">af1cd3741d7b1cc1ec24bee4407aee8e</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -946,11 +946,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">b640f2330c3516845d78e565de0a0b5b</act:parent>
+  <act:parent type="new">b640f2330c3516845d78e565de0a0b5b</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Peşin Ödenen Vergiler Ve Fonlar</act:name>
-  <act:id type="guid">4e3277d9f8505bfaf9d35f74a6faf2bd</act:id>
+  <act:id type="new">4e3277d9f8505bfaf9d35f74a6faf2bd</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -964,11 +964,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">b640f2330c3516845d78e565de0a0b5b</act:parent>
+  <act:parent type="new">b640f2330c3516845d78e565de0a0b5b</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>İş Avansları</act:name>
-  <act:id type="guid">485bfa403470b280ff0a8d5469f8aa7f</act:id>
+  <act:id type="new">485bfa403470b280ff0a8d5469f8aa7f</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -982,11 +982,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">b640f2330c3516845d78e565de0a0b5b</act:parent>
+  <act:parent type="new">b640f2330c3516845d78e565de0a0b5b</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Personel Avansları</act:name>
-  <act:id type="guid">e7feaed34cbbebb9c7489619ca6805ee</act:id>
+  <act:id type="new">e7feaed34cbbebb9c7489619ca6805ee</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -1000,11 +1000,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">b640f2330c3516845d78e565de0a0b5b</act:parent>
+  <act:parent type="new">b640f2330c3516845d78e565de0a0b5b</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Sayım Ve Tesellüm Noksanları</act:name>
-  <act:id type="guid">352937958fea391aecfc5cedef7d971e</act:id>
+  <act:id type="new">352937958fea391aecfc5cedef7d971e</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -1018,11 +1018,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">b640f2330c3516845d78e565de0a0b5b</act:parent>
+  <act:parent type="new">b640f2330c3516845d78e565de0a0b5b</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Diğer Çeşitli Dönen Varlıklar</act:name>
-  <act:id type="guid">f1187628d9cf5802a88ed84cd8f19976</act:id>
+  <act:id type="new">f1187628d9cf5802a88ed84cd8f19976</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -1036,11 +1036,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">b640f2330c3516845d78e565de0a0b5b</act:parent>
+  <act:parent type="new">b640f2330c3516845d78e565de0a0b5b</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Diğer Dönen Varlıklar Karşılığı(-)</act:name>
-  <act:id type="guid">ccb822ae9c806673f45d2c8b7daadb89</act:id>
+  <act:id type="new">ccb822ae9c806673f45d2c8b7daadb89</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -1054,11 +1054,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">b640f2330c3516845d78e565de0a0b5b</act:parent>
+  <act:parent type="new">b640f2330c3516845d78e565de0a0b5b</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Duran Varlıklar</act:name>
-  <act:id type="guid">d78c0c0e414677bad10c19f2bf7511c0</act:id>
+  <act:id type="new">d78c0c0e414677bad10c19f2bf7511c0</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -1076,11 +1076,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">f03b8164819b8e8a525102a3f30ac51a</act:parent>
+  <act:parent type="new">f03b8164819b8e8a525102a3f30ac51a</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Ticari Alacaklar</act:name>
-  <act:id type="guid">564bd9345853fe23e625bff5d43f7b87</act:id>
+  <act:id type="new">564bd9345853fe23e625bff5d43f7b87</act:id>
   <act:type>RECEIVABLE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -1098,11 +1098,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">d78c0c0e414677bad10c19f2bf7511c0</act:parent>
+  <act:parent type="new">d78c0c0e414677bad10c19f2bf7511c0</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Alıcılar</act:name>
-  <act:id type="guid">2672f4c8021a7ef1ec89d8e559ec8b95</act:id>
+  <act:id type="new">2672f4c8021a7ef1ec89d8e559ec8b95</act:id>
   <act:type>RECEIVABLE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -1116,11 +1116,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">564bd9345853fe23e625bff5d43f7b87</act:parent>
+  <act:parent type="new">564bd9345853fe23e625bff5d43f7b87</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Alacak Senetleri</act:name>
-  <act:id type="guid">9a8612ba325eb1dcbf8772e2042125e8</act:id>
+  <act:id type="new">9a8612ba325eb1dcbf8772e2042125e8</act:id>
   <act:type>RECEIVABLE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -1134,11 +1134,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">564bd9345853fe23e625bff5d43f7b87</act:parent>
+  <act:parent type="new">564bd9345853fe23e625bff5d43f7b87</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Alacak Senetleri Reeskontu(-)</act:name>
-  <act:id type="guid">467332ee24b3a4b72a45418dfe290a2f</act:id>
+  <act:id type="new">467332ee24b3a4b72a45418dfe290a2f</act:id>
   <act:type>RECEIVABLE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -1152,11 +1152,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">564bd9345853fe23e625bff5d43f7b87</act:parent>
+  <act:parent type="new">564bd9345853fe23e625bff5d43f7b87</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Verilen Depozito Ve Teminatlar</act:name>
-  <act:id type="guid">47d2118a32d09c0064c9b790837a458e</act:id>
+  <act:id type="new">47d2118a32d09c0064c9b790837a458e</act:id>
   <act:type>RECEIVABLE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -1170,11 +1170,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">564bd9345853fe23e625bff5d43f7b87</act:parent>
+  <act:parent type="new">564bd9345853fe23e625bff5d43f7b87</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Şüpheli Ticari Alacaklar Karşılığı(-)</act:name>
-  <act:id type="guid">4dd56b2f60bb0c724441cc2783900794</act:id>
+  <act:id type="new">4dd56b2f60bb0c724441cc2783900794</act:id>
   <act:type>RECEIVABLE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -1188,11 +1188,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">564bd9345853fe23e625bff5d43f7b87</act:parent>
+  <act:parent type="new">564bd9345853fe23e625bff5d43f7b87</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Diğer Alacaklar</act:name>
-  <act:id type="guid">5b568eae5647c63bdd95ec0f32b04505</act:id>
+  <act:id type="new">5b568eae5647c63bdd95ec0f32b04505</act:id>
   <act:type>RECEIVABLE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -1210,11 +1210,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">d78c0c0e414677bad10c19f2bf7511c0</act:parent>
+  <act:parent type="new">d78c0c0e414677bad10c19f2bf7511c0</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Ortaklardan Alacaklar</act:name>
-  <act:id type="guid">7fe5b01d62146a1642989c65a610edc0</act:id>
+  <act:id type="new">7fe5b01d62146a1642989c65a610edc0</act:id>
   <act:type>RECEIVABLE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -1228,11 +1228,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">5b568eae5647c63bdd95ec0f32b04505</act:parent>
+  <act:parent type="new">5b568eae5647c63bdd95ec0f32b04505</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>İştiraklerden Alacaklar</act:name>
-  <act:id type="guid">fceac538cc804489c175a6cb9b52463a</act:id>
+  <act:id type="new">fceac538cc804489c175a6cb9b52463a</act:id>
   <act:type>RECEIVABLE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -1246,11 +1246,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">5b568eae5647c63bdd95ec0f32b04505</act:parent>
+  <act:parent type="new">5b568eae5647c63bdd95ec0f32b04505</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Bağlı Ortaklıklardan Alacaklar</act:name>
-  <act:id type="guid">66a650db51a1841f5c9ad0944d82c845</act:id>
+  <act:id type="new">66a650db51a1841f5c9ad0944d82c845</act:id>
   <act:type>RECEIVABLE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -1264,11 +1264,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">5b568eae5647c63bdd95ec0f32b04505</act:parent>
+  <act:parent type="new">5b568eae5647c63bdd95ec0f32b04505</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Personelden Alacaklar</act:name>
-  <act:id type="guid">11cd62ed2aec4cd74db28244faf18c58</act:id>
+  <act:id type="new">11cd62ed2aec4cd74db28244faf18c58</act:id>
   <act:type>RECEIVABLE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -1282,11 +1282,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">5b568eae5647c63bdd95ec0f32b04505</act:parent>
+  <act:parent type="new">5b568eae5647c63bdd95ec0f32b04505</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Diğer Çeşitli Alacaklar</act:name>
-  <act:id type="guid">053de85e47cc5cadb752d23ff3eb6a2d</act:id>
+  <act:id type="new">053de85e47cc5cadb752d23ff3eb6a2d</act:id>
   <act:type>RECEIVABLE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -1300,11 +1300,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">5b568eae5647c63bdd95ec0f32b04505</act:parent>
+  <act:parent type="new">5b568eae5647c63bdd95ec0f32b04505</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Diğer Alacak Senetleri Reeskontu(-)</act:name>
-  <act:id type="guid">4632cf7f51e2103cd02422371d79996d</act:id>
+  <act:id type="new">4632cf7f51e2103cd02422371d79996d</act:id>
   <act:type>RECEIVABLE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -1318,11 +1318,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">5b568eae5647c63bdd95ec0f32b04505</act:parent>
+  <act:parent type="new">5b568eae5647c63bdd95ec0f32b04505</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Şüpheli Diğer Alacaklar Karşılığı(-)</act:name>
-  <act:id type="guid">b47840c42b7fcdc938e1a0d4220e815c</act:id>
+  <act:id type="new">b47840c42b7fcdc938e1a0d4220e815c</act:id>
   <act:type>RECEIVABLE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -1336,11 +1336,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">5b568eae5647c63bdd95ec0f32b04505</act:parent>
+  <act:parent type="new">5b568eae5647c63bdd95ec0f32b04505</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Mali Duran Varlıklar</act:name>
-  <act:id type="guid">8f06e4decc3d89f32ea93a41d73cebc4</act:id>
+  <act:id type="new">8f06e4decc3d89f32ea93a41d73cebc4</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -1358,11 +1358,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">d78c0c0e414677bad10c19f2bf7511c0</act:parent>
+  <act:parent type="new">d78c0c0e414677bad10c19f2bf7511c0</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Bağlı Menkul Kıymetler</act:name>
-  <act:id type="guid">dfecbb6442819b1f777828d205845e5b</act:id>
+  <act:id type="new">dfecbb6442819b1f777828d205845e5b</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -1376,11 +1376,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">8f06e4decc3d89f32ea93a41d73cebc4</act:parent>
+  <act:parent type="new">8f06e4decc3d89f32ea93a41d73cebc4</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Bağlı Menkul Kıymetler Değer Düşüklüğü Karşılığı(-)</act:name>
-  <act:id type="guid">6f4baabfa6a45f74b5e30432599e3361</act:id>
+  <act:id type="new">6f4baabfa6a45f74b5e30432599e3361</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -1394,11 +1394,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">8f06e4decc3d89f32ea93a41d73cebc4</act:parent>
+  <act:parent type="new">8f06e4decc3d89f32ea93a41d73cebc4</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>İştirakler</act:name>
-  <act:id type="guid">43eb5f88b4fe8cbd6f628cd13e50806a</act:id>
+  <act:id type="new">43eb5f88b4fe8cbd6f628cd13e50806a</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -1412,11 +1412,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">8f06e4decc3d89f32ea93a41d73cebc4</act:parent>
+  <act:parent type="new">8f06e4decc3d89f32ea93a41d73cebc4</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>İştiraklere Sermaye Taahhütleri(-)</act:name>
-  <act:id type="guid">a5f16f6f0a3fe1a44b85eaec2ff15b15</act:id>
+  <act:id type="new">a5f16f6f0a3fe1a44b85eaec2ff15b15</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -1430,11 +1430,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">8f06e4decc3d89f32ea93a41d73cebc4</act:parent>
+  <act:parent type="new">8f06e4decc3d89f32ea93a41d73cebc4</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>İştirakler Sermaye Payları Değer Düşüklüğü Karşılığı(-)</act:name>
-  <act:id type="guid">11eabe5f507fe96568e857c8918dd897</act:id>
+  <act:id type="new">11eabe5f507fe96568e857c8918dd897</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -1448,11 +1448,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">8f06e4decc3d89f32ea93a41d73cebc4</act:parent>
+  <act:parent type="new">8f06e4decc3d89f32ea93a41d73cebc4</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Bağlı Ortaklıklar</act:name>
-  <act:id type="guid">85a1f8febc486f198e1a26674d466f59</act:id>
+  <act:id type="new">85a1f8febc486f198e1a26674d466f59</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -1466,11 +1466,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">8f06e4decc3d89f32ea93a41d73cebc4</act:parent>
+  <act:parent type="new">8f06e4decc3d89f32ea93a41d73cebc4</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Bağlı Ortaklıklara Sermaye Taahhütleri(-)</act:name>
-  <act:id type="guid">c4269a4f793c2c436439dfaffa39364b</act:id>
+  <act:id type="new">c4269a4f793c2c436439dfaffa39364b</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -1484,11 +1484,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">8f06e4decc3d89f32ea93a41d73cebc4</act:parent>
+  <act:parent type="new">8f06e4decc3d89f32ea93a41d73cebc4</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Bağlı Ortaklıklar Sermaye Payları Değer Düşüklüğü Karşılığı(-)</act:name>
-  <act:id type="guid">060b522fa691a0395abafa068bdb515f</act:id>
+  <act:id type="new">060b522fa691a0395abafa068bdb515f</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -1502,11 +1502,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">8f06e4decc3d89f32ea93a41d73cebc4</act:parent>
+  <act:parent type="new">8f06e4decc3d89f32ea93a41d73cebc4</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Diğer Mali Duran Varlıklar</act:name>
-  <act:id type="guid">7ca231b019fcf0d5759687d2dd10fcee</act:id>
+  <act:id type="new">7ca231b019fcf0d5759687d2dd10fcee</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -1520,11 +1520,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">8f06e4decc3d89f32ea93a41d73cebc4</act:parent>
+  <act:parent type="new">8f06e4decc3d89f32ea93a41d73cebc4</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Diğer Mali Duran Varlıklar Karşılığı(-)</act:name>
-  <act:id type="guid">90f17496d0d2d924abdadc6de5204f77</act:id>
+  <act:id type="new">90f17496d0d2d924abdadc6de5204f77</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -1538,11 +1538,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">8f06e4decc3d89f32ea93a41d73cebc4</act:parent>
+  <act:parent type="new">8f06e4decc3d89f32ea93a41d73cebc4</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Maddi Duran Varlıklar</act:name>
-  <act:id type="guid">0d9ec0b9bad25b99e3de615fa5c29320</act:id>
+  <act:id type="new">0d9ec0b9bad25b99e3de615fa5c29320</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -1560,11 +1560,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">d78c0c0e414677bad10c19f2bf7511c0</act:parent>
+  <act:parent type="new">d78c0c0e414677bad10c19f2bf7511c0</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Arazi Ve Arsalar</act:name>
-  <act:id type="guid">dca6d4ab437b4e1c028bbaa61e2e9d69</act:id>
+  <act:id type="new">dca6d4ab437b4e1c028bbaa61e2e9d69</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -1578,11 +1578,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">0d9ec0b9bad25b99e3de615fa5c29320</act:parent>
+  <act:parent type="new">0d9ec0b9bad25b99e3de615fa5c29320</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Yer Altı Ve Yer Üstü Düzenleri</act:name>
-  <act:id type="guid">c0ff7e666fc0b294f4bae40a9ac46165</act:id>
+  <act:id type="new">c0ff7e666fc0b294f4bae40a9ac46165</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -1596,11 +1596,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">0d9ec0b9bad25b99e3de615fa5c29320</act:parent>
+  <act:parent type="new">0d9ec0b9bad25b99e3de615fa5c29320</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Binalar</act:name>
-  <act:id type="guid">a7d7e999980e0111a8c5a4e5bd10a00e</act:id>
+  <act:id type="new">a7d7e999980e0111a8c5a4e5bd10a00e</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -1614,11 +1614,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">0d9ec0b9bad25b99e3de615fa5c29320</act:parent>
+  <act:parent type="new">0d9ec0b9bad25b99e3de615fa5c29320</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Tesis, Makine Ve Cihazlar</act:name>
-  <act:id type="guid">3df92757c5c70f993752ab55549cda4a</act:id>
+  <act:id type="new">3df92757c5c70f993752ab55549cda4a</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -1632,11 +1632,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">0d9ec0b9bad25b99e3de615fa5c29320</act:parent>
+  <act:parent type="new">0d9ec0b9bad25b99e3de615fa5c29320</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Taşıtlar</act:name>
-  <act:id type="guid">21a43c12acea17325fe16d971cc84e18</act:id>
+  <act:id type="new">21a43c12acea17325fe16d971cc84e18</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -1650,11 +1650,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">0d9ec0b9bad25b99e3de615fa5c29320</act:parent>
+  <act:parent type="new">0d9ec0b9bad25b99e3de615fa5c29320</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Demirbaşlar</act:name>
-  <act:id type="guid">108a5530bb5b2b3bb46a28463bf07998</act:id>
+  <act:id type="new">108a5530bb5b2b3bb46a28463bf07998</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -1668,11 +1668,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">0d9ec0b9bad25b99e3de615fa5c29320</act:parent>
+  <act:parent type="new">0d9ec0b9bad25b99e3de615fa5c29320</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Diğer Maddi Duran Varlıklar</act:name>
-  <act:id type="guid">438653299d623d673292813bea053ad0</act:id>
+  <act:id type="new">438653299d623d673292813bea053ad0</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -1686,11 +1686,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">0d9ec0b9bad25b99e3de615fa5c29320</act:parent>
+  <act:parent type="new">0d9ec0b9bad25b99e3de615fa5c29320</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Birikmiş Amortismanlar(-)</act:name>
-  <act:id type="guid">dee5e7fa89f9a6dc57fbc5d627bf26d9</act:id>
+  <act:id type="new">dee5e7fa89f9a6dc57fbc5d627bf26d9</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -1704,11 +1704,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">0d9ec0b9bad25b99e3de615fa5c29320</act:parent>
+  <act:parent type="new">0d9ec0b9bad25b99e3de615fa5c29320</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Yapılmakta Olan Yatırımlar</act:name>
-  <act:id type="guid">d786544858b8f46673fcd61517b8523f</act:id>
+  <act:id type="new">d786544858b8f46673fcd61517b8523f</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -1722,11 +1722,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">0d9ec0b9bad25b99e3de615fa5c29320</act:parent>
+  <act:parent type="new">0d9ec0b9bad25b99e3de615fa5c29320</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Verilen Avanslar</act:name>
-  <act:id type="guid">0437719dc1d7380b8ec971c0d60f59dd</act:id>
+  <act:id type="new">0437719dc1d7380b8ec971c0d60f59dd</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -1740,11 +1740,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">0d9ec0b9bad25b99e3de615fa5c29320</act:parent>
+  <act:parent type="new">0d9ec0b9bad25b99e3de615fa5c29320</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Maddi Olmayan Duran Varlıklar</act:name>
-  <act:id type="guid">d4fcabb4fa7720344bd3724c74b3fbde</act:id>
+  <act:id type="new">d4fcabb4fa7720344bd3724c74b3fbde</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -1762,11 +1762,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">d78c0c0e414677bad10c19f2bf7511c0</act:parent>
+  <act:parent type="new">d78c0c0e414677bad10c19f2bf7511c0</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Haklar</act:name>
-  <act:id type="guid">501ead3f1f96076ba04a41c9d0b0b60e</act:id>
+  <act:id type="new">501ead3f1f96076ba04a41c9d0b0b60e</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -1780,11 +1780,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">d4fcabb4fa7720344bd3724c74b3fbde</act:parent>
+  <act:parent type="new">d4fcabb4fa7720344bd3724c74b3fbde</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Şerefiye</act:name>
-  <act:id type="guid">5032810708bbfdef622060cf9e4a90b6</act:id>
+  <act:id type="new">5032810708bbfdef622060cf9e4a90b6</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -1798,11 +1798,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">d4fcabb4fa7720344bd3724c74b3fbde</act:parent>
+  <act:parent type="new">d4fcabb4fa7720344bd3724c74b3fbde</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Kuruluş Ve Örgütlenme Giderleri</act:name>
-  <act:id type="guid">327f60468ddde2cf6342ebcbe922dd88</act:id>
+  <act:id type="new">327f60468ddde2cf6342ebcbe922dd88</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -1816,11 +1816,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">d4fcabb4fa7720344bd3724c74b3fbde</act:parent>
+  <act:parent type="new">d4fcabb4fa7720344bd3724c74b3fbde</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Araştırma Ve Geliştirme Giderleri</act:name>
-  <act:id type="guid">cca50439a5964e91d8cd248d94d0c402</act:id>
+  <act:id type="new">cca50439a5964e91d8cd248d94d0c402</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -1834,11 +1834,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">d4fcabb4fa7720344bd3724c74b3fbde</act:parent>
+  <act:parent type="new">d4fcabb4fa7720344bd3724c74b3fbde</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Özel Maliyetler</act:name>
-  <act:id type="guid">e7d3d2c82ded5c9304a341969a1c65d9</act:id>
+  <act:id type="new">e7d3d2c82ded5c9304a341969a1c65d9</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -1852,11 +1852,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">d4fcabb4fa7720344bd3724c74b3fbde</act:parent>
+  <act:parent type="new">d4fcabb4fa7720344bd3724c74b3fbde</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Diğer Maddi Olmayan Duran Varlıklar</act:name>
-  <act:id type="guid">88fbaa51b23449ed69c2baa0bf48bc65</act:id>
+  <act:id type="new">88fbaa51b23449ed69c2baa0bf48bc65</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -1870,11 +1870,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">d4fcabb4fa7720344bd3724c74b3fbde</act:parent>
+  <act:parent type="new">d4fcabb4fa7720344bd3724c74b3fbde</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Birikmiş Amortismanlar(-)</act:name>
-  <act:id type="guid">308c276693e437152376bbecaae65705</act:id>
+  <act:id type="new">308c276693e437152376bbecaae65705</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -1888,11 +1888,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">d4fcabb4fa7720344bd3724c74b3fbde</act:parent>
+  <act:parent type="new">d4fcabb4fa7720344bd3724c74b3fbde</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Verilen Avanslar</act:name>
-  <act:id type="guid">dc157f936fe94048af731cd7dbca826a</act:id>
+  <act:id type="new">dc157f936fe94048af731cd7dbca826a</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -1906,11 +1906,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">d4fcabb4fa7720344bd3724c74b3fbde</act:parent>
+  <act:parent type="new">d4fcabb4fa7720344bd3724c74b3fbde</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Özel Tükenmeye Tabi Varlıklar</act:name>
-  <act:id type="guid">5029d3f1f1f44d65b399fe9688070c8f</act:id>
+  <act:id type="new">5029d3f1f1f44d65b399fe9688070c8f</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -1928,11 +1928,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">d78c0c0e414677bad10c19f2bf7511c0</act:parent>
+  <act:parent type="new">d78c0c0e414677bad10c19f2bf7511c0</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Arama Giderleri</act:name>
-  <act:id type="guid">4532f55b1d3dbea0e92ba889de519919</act:id>
+  <act:id type="new">4532f55b1d3dbea0e92ba889de519919</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -1946,11 +1946,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">5029d3f1f1f44d65b399fe9688070c8f</act:parent>
+  <act:parent type="new">5029d3f1f1f44d65b399fe9688070c8f</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Hazırlık Ve Geliştirme Giderleri</act:name>
-  <act:id type="guid">9e497fe70cd6ddfc74a129b6e5350870</act:id>
+  <act:id type="new">9e497fe70cd6ddfc74a129b6e5350870</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -1964,11 +1964,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">5029d3f1f1f44d65b399fe9688070c8f</act:parent>
+  <act:parent type="new">5029d3f1f1f44d65b399fe9688070c8f</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Diğer Özel Tükenmeye Tabi Varlıklar</act:name>
-  <act:id type="guid">a5b96693a04cbd8130e9eb79d792f3bf</act:id>
+  <act:id type="new">a5b96693a04cbd8130e9eb79d792f3bf</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -1982,11 +1982,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">5029d3f1f1f44d65b399fe9688070c8f</act:parent>
+  <act:parent type="new">5029d3f1f1f44d65b399fe9688070c8f</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Birikmiş Tükenme Payları(-)</act:name>
-  <act:id type="guid">d299eba2fe1d4f52fed464bb8bbad718</act:id>
+  <act:id type="new">d299eba2fe1d4f52fed464bb8bbad718</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -2000,11 +2000,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">5029d3f1f1f44d65b399fe9688070c8f</act:parent>
+  <act:parent type="new">5029d3f1f1f44d65b399fe9688070c8f</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Verilen Avanslar</act:name>
-  <act:id type="guid">b5621b34d634863df41780fa6239b1db</act:id>
+  <act:id type="new">b5621b34d634863df41780fa6239b1db</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -2018,11 +2018,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">5029d3f1f1f44d65b399fe9688070c8f</act:parent>
+  <act:parent type="new">5029d3f1f1f44d65b399fe9688070c8f</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Gelecek Yıllara Ait Giderler Ve Gelir Tahakkukları</act:name>
-  <act:id type="guid">27ce8eddc74ad43ec8ff16295662009c</act:id>
+  <act:id type="new">27ce8eddc74ad43ec8ff16295662009c</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -2040,11 +2040,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">d78c0c0e414677bad10c19f2bf7511c0</act:parent>
+  <act:parent type="new">d78c0c0e414677bad10c19f2bf7511c0</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Gelecek Yıllara Ait Giderler</act:name>
-  <act:id type="guid">c07434a706aa79875588c3309c98f2c3</act:id>
+  <act:id type="new">c07434a706aa79875588c3309c98f2c3</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -2058,11 +2058,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">27ce8eddc74ad43ec8ff16295662009c</act:parent>
+  <act:parent type="new">27ce8eddc74ad43ec8ff16295662009c</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Gelir Tahakkukları</act:name>
-  <act:id type="guid">1b6fd65f635423f87de5abee6e85a545</act:id>
+  <act:id type="new">1b6fd65f635423f87de5abee6e85a545</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -2076,11 +2076,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">27ce8eddc74ad43ec8ff16295662009c</act:parent>
+  <act:parent type="new">27ce8eddc74ad43ec8ff16295662009c</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Diğer Duran Varlıklar</act:name>
-  <act:id type="guid">96579361fbb41ad5434460f11033f8c9</act:id>
+  <act:id type="new">96579361fbb41ad5434460f11033f8c9</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -2098,11 +2098,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">d78c0c0e414677bad10c19f2bf7511c0</act:parent>
+  <act:parent type="new">d78c0c0e414677bad10c19f2bf7511c0</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Gelecek Yıllarda İndirilecek Kdv</act:name>
-  <act:id type="guid">7cea35536bea0678b617e39666e034e1</act:id>
+  <act:id type="new">7cea35536bea0678b617e39666e034e1</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -2116,11 +2116,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">96579361fbb41ad5434460f11033f8c9</act:parent>
+  <act:parent type="new">96579361fbb41ad5434460f11033f8c9</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Diğer Kdv</act:name>
-  <act:id type="guid">9c29da924d35ee301db275ebd60b2553</act:id>
+  <act:id type="new">9c29da924d35ee301db275ebd60b2553</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -2134,11 +2134,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">96579361fbb41ad5434460f11033f8c9</act:parent>
+  <act:parent type="new">96579361fbb41ad5434460f11033f8c9</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Gelecek Yıllar İhtiyacı Stoklar</act:name>
-  <act:id type="guid">a656c8f0b68eae902b1b552f66a5bd59</act:id>
+  <act:id type="new">a656c8f0b68eae902b1b552f66a5bd59</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -2152,11 +2152,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">96579361fbb41ad5434460f11033f8c9</act:parent>
+  <act:parent type="new">96579361fbb41ad5434460f11033f8c9</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Elden Çıkarılacak Stoklar Ve Maddi Duran Varlıklar</act:name>
-  <act:id type="guid">546a7580fd411e34c19691161719fe7f</act:id>
+  <act:id type="new">546a7580fd411e34c19691161719fe7f</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -2170,11 +2170,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">96579361fbb41ad5434460f11033f8c9</act:parent>
+  <act:parent type="new">96579361fbb41ad5434460f11033f8c9</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Peşin Ödenen Vergi Ve Fonlar</act:name>
-  <act:id type="guid">33b0bb0935f8e59a82e231078e21b87b</act:id>
+  <act:id type="new">33b0bb0935f8e59a82e231078e21b87b</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -2188,11 +2188,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">96579361fbb41ad5434460f11033f8c9</act:parent>
+  <act:parent type="new">96579361fbb41ad5434460f11033f8c9</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Diğer Çeşitli Duran Varlıklar</act:name>
-  <act:id type="guid">a0b27a74d96d6bce3372cff3a5a8e75d</act:id>
+  <act:id type="new">a0b27a74d96d6bce3372cff3a5a8e75d</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -2206,11 +2206,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">96579361fbb41ad5434460f11033f8c9</act:parent>
+  <act:parent type="new">96579361fbb41ad5434460f11033f8c9</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Stok Değer Düşüklüğü Karşılığı(-)</act:name>
-  <act:id type="guid">473dca513db7b9eae0b56ef4b40e7b47</act:id>
+  <act:id type="new">473dca513db7b9eae0b56ef4b40e7b47</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -2224,11 +2224,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">96579361fbb41ad5434460f11033f8c9</act:parent>
+  <act:parent type="new">96579361fbb41ad5434460f11033f8c9</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Birikmiş Amortismanlar(-)</act:name>
-  <act:id type="guid">12810cf081d5cecd2744952ced5be0a1</act:id>
+  <act:id type="new">12810cf081d5cecd2744952ced5be0a1</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -2242,11 +2242,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">96579361fbb41ad5434460f11033f8c9</act:parent>
+  <act:parent type="new">96579361fbb41ad5434460f11033f8c9</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Kısa Vadeli Yabancı Kaynaklar</act:name>
-  <act:id type="guid">42b82e96f3d45975bceb61629c3e0d1d</act:id>
+  <act:id type="new">42b82e96f3d45975bceb61629c3e0d1d</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -2264,11 +2264,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">f03b8164819b8e8a525102a3f30ac51a</act:parent>
+  <act:parent type="new">f03b8164819b8e8a525102a3f30ac51a</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Mali Borçlar</act:name>
-  <act:id type="guid">1758d7f3c2e8185a10f63731b24e07fe</act:id>
+  <act:id type="new">1758d7f3c2e8185a10f63731b24e07fe</act:id>
   <act:type>PAYABLE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -2286,11 +2286,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">42b82e96f3d45975bceb61629c3e0d1d</act:parent>
+  <act:parent type="new">42b82e96f3d45975bceb61629c3e0d1d</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Banka Kredileri</act:name>
-  <act:id type="guid">22e5181ba5c3b11ba38a32e974ed3e0b</act:id>
+  <act:id type="new">22e5181ba5c3b11ba38a32e974ed3e0b</act:id>
   <act:type>PAYABLE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -2304,11 +2304,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">1758d7f3c2e8185a10f63731b24e07fe</act:parent>
+  <act:parent type="new">1758d7f3c2e8185a10f63731b24e07fe</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Uzun Vadeli Kredilerin Anapara Taksitleri Ve Faizleri</act:name>
-  <act:id type="guid">87fa5ada43834fbb1268dd43d99e1db4</act:id>
+  <act:id type="new">87fa5ada43834fbb1268dd43d99e1db4</act:id>
   <act:type>PAYABLE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -2322,11 +2322,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">1758d7f3c2e8185a10f63731b24e07fe</act:parent>
+  <act:parent type="new">1758d7f3c2e8185a10f63731b24e07fe</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Tahvil Anapara Borç, Taksit Ve Faizleri</act:name>
-  <act:id type="guid">f1a9a0a91d3cb8d7c8c1c30dfc31e40d</act:id>
+  <act:id type="new">f1a9a0a91d3cb8d7c8c1c30dfc31e40d</act:id>
   <act:type>PAYABLE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -2340,11 +2340,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">1758d7f3c2e8185a10f63731b24e07fe</act:parent>
+  <act:parent type="new">1758d7f3c2e8185a10f63731b24e07fe</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Çıkarılan Bonolar Ve Senetler</act:name>
-  <act:id type="guid">48260adc1194b04ff6b8a4bceb054856</act:id>
+  <act:id type="new">48260adc1194b04ff6b8a4bceb054856</act:id>
   <act:type>PAYABLE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -2358,11 +2358,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">1758d7f3c2e8185a10f63731b24e07fe</act:parent>
+  <act:parent type="new">1758d7f3c2e8185a10f63731b24e07fe</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Çıkarılmış Diğer Menkul Kıymetler</act:name>
-  <act:id type="guid">3eec01fe783204839d080bcc1a04dede</act:id>
+  <act:id type="new">3eec01fe783204839d080bcc1a04dede</act:id>
   <act:type>PAYABLE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -2376,11 +2376,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">1758d7f3c2e8185a10f63731b24e07fe</act:parent>
+  <act:parent type="new">1758d7f3c2e8185a10f63731b24e07fe</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Menkul Kıymetler İhraç Farkı(-)</act:name>
-  <act:id type="guid">f6bcd167a306cc5f4b344875fdf2d77a</act:id>
+  <act:id type="new">f6bcd167a306cc5f4b344875fdf2d77a</act:id>
   <act:type>PAYABLE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -2394,11 +2394,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">1758d7f3c2e8185a10f63731b24e07fe</act:parent>
+  <act:parent type="new">1758d7f3c2e8185a10f63731b24e07fe</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Diğer Mali Borçlar</act:name>
-  <act:id type="guid">4afb8e00efb13d846ea57c3ad9bebb57</act:id>
+  <act:id type="new">4afb8e00efb13d846ea57c3ad9bebb57</act:id>
   <act:type>PAYABLE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -2412,11 +2412,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">1758d7f3c2e8185a10f63731b24e07fe</act:parent>
+  <act:parent type="new">1758d7f3c2e8185a10f63731b24e07fe</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Ticari Borçlar</act:name>
-  <act:id type="guid">0cdeebe485559884632dd8482d5cd904</act:id>
+  <act:id type="new">0cdeebe485559884632dd8482d5cd904</act:id>
   <act:type>PAYABLE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -2434,11 +2434,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">42b82e96f3d45975bceb61629c3e0d1d</act:parent>
+  <act:parent type="new">42b82e96f3d45975bceb61629c3e0d1d</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Satıcılar</act:name>
-  <act:id type="guid">e80aae26332b8f94259a39a876d17155</act:id>
+  <act:id type="new">e80aae26332b8f94259a39a876d17155</act:id>
   <act:type>PAYABLE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -2452,11 +2452,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">0cdeebe485559884632dd8482d5cd904</act:parent>
+  <act:parent type="new">0cdeebe485559884632dd8482d5cd904</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Borç Senetleri</act:name>
-  <act:id type="guid">8c5db96bca8884340bb8d55b241455d7</act:id>
+  <act:id type="new">8c5db96bca8884340bb8d55b241455d7</act:id>
   <act:type>PAYABLE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -2470,11 +2470,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">0cdeebe485559884632dd8482d5cd904</act:parent>
+  <act:parent type="new">0cdeebe485559884632dd8482d5cd904</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Borç Senetleri Reeskontu(-)</act:name>
-  <act:id type="guid">dd91dd7bddc9478441fde8d2afc548cf</act:id>
+  <act:id type="new">dd91dd7bddc9478441fde8d2afc548cf</act:id>
   <act:type>PAYABLE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -2488,11 +2488,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">0cdeebe485559884632dd8482d5cd904</act:parent>
+  <act:parent type="new">0cdeebe485559884632dd8482d5cd904</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Alınan Depozito Ve Teminatlar</act:name>
-  <act:id type="guid">843c940c18c12400a4fbbed97c4f70d6</act:id>
+  <act:id type="new">843c940c18c12400a4fbbed97c4f70d6</act:id>
   <act:type>PAYABLE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -2506,11 +2506,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">0cdeebe485559884632dd8482d5cd904</act:parent>
+  <act:parent type="new">0cdeebe485559884632dd8482d5cd904</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Diğer Ticari Borçlar</act:name>
-  <act:id type="guid">be997fbd94c309e4784fd6d6f6163e8f</act:id>
+  <act:id type="new">be997fbd94c309e4784fd6d6f6163e8f</act:id>
   <act:type>PAYABLE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -2524,11 +2524,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">0cdeebe485559884632dd8482d5cd904</act:parent>
+  <act:parent type="new">0cdeebe485559884632dd8482d5cd904</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Diğer Borçlar</act:name>
-  <act:id type="guid">b2562eb44257574baf7d12d97a8c9d23</act:id>
+  <act:id type="new">b2562eb44257574baf7d12d97a8c9d23</act:id>
   <act:type>PAYABLE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -2546,11 +2546,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">42b82e96f3d45975bceb61629c3e0d1d</act:parent>
+  <act:parent type="new">42b82e96f3d45975bceb61629c3e0d1d</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Ortaklara Borçlar</act:name>
-  <act:id type="guid">44d06f4738ec22e32325ee2134f90854</act:id>
+  <act:id type="new">44d06f4738ec22e32325ee2134f90854</act:id>
   <act:type>PAYABLE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -2564,11 +2564,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">b2562eb44257574baf7d12d97a8c9d23</act:parent>
+  <act:parent type="new">b2562eb44257574baf7d12d97a8c9d23</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>İştiraklere Borçlar</act:name>
-  <act:id type="guid">3b21cc768f0a81d12f898e51cc9d3e3c</act:id>
+  <act:id type="new">3b21cc768f0a81d12f898e51cc9d3e3c</act:id>
   <act:type>PAYABLE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -2582,11 +2582,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">b2562eb44257574baf7d12d97a8c9d23</act:parent>
+  <act:parent type="new">b2562eb44257574baf7d12d97a8c9d23</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Bağlı Ortaklıklara Borçlar</act:name>
-  <act:id type="guid">5175e8afe4574aecb294912b06c95e67</act:id>
+  <act:id type="new">5175e8afe4574aecb294912b06c95e67</act:id>
   <act:type>PAYABLE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -2600,11 +2600,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">b2562eb44257574baf7d12d97a8c9d23</act:parent>
+  <act:parent type="new">b2562eb44257574baf7d12d97a8c9d23</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Personele Borçlar</act:name>
-  <act:id type="guid">2fa0f511e852e6f0b4de0ce532438c03</act:id>
+  <act:id type="new">2fa0f511e852e6f0b4de0ce532438c03</act:id>
   <act:type>PAYABLE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -2618,11 +2618,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">b2562eb44257574baf7d12d97a8c9d23</act:parent>
+  <act:parent type="new">b2562eb44257574baf7d12d97a8c9d23</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Diğer Çeşitli Borçlar</act:name>
-  <act:id type="guid">9ef359faaa97dc39380eb97770e98aa0</act:id>
+  <act:id type="new">9ef359faaa97dc39380eb97770e98aa0</act:id>
   <act:type>PAYABLE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -2636,11 +2636,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">b2562eb44257574baf7d12d97a8c9d23</act:parent>
+  <act:parent type="new">b2562eb44257574baf7d12d97a8c9d23</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Diğer Borç Senetleri Reeskontu(-)</act:name>
-  <act:id type="guid">46db02e10e67c6a9fa83e3cafa98b597</act:id>
+  <act:id type="new">46db02e10e67c6a9fa83e3cafa98b597</act:id>
   <act:type>PAYABLE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -2654,11 +2654,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">b2562eb44257574baf7d12d97a8c9d23</act:parent>
+  <act:parent type="new">b2562eb44257574baf7d12d97a8c9d23</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Alınan Avanslar</act:name>
-  <act:id type="guid">5155a53e41c159b2c633c9ecb10af6dd</act:id>
+  <act:id type="new">5155a53e41c159b2c633c9ecb10af6dd</act:id>
   <act:type>PAYABLE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -2676,11 +2676,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">42b82e96f3d45975bceb61629c3e0d1d</act:parent>
+  <act:parent type="new">42b82e96f3d45975bceb61629c3e0d1d</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Alınan Sipariş Avansları</act:name>
-  <act:id type="guid">d27047486e5bf64650d0832dac3c3bda</act:id>
+  <act:id type="new">d27047486e5bf64650d0832dac3c3bda</act:id>
   <act:type>PAYABLE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -2694,11 +2694,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">5155a53e41c159b2c633c9ecb10af6dd</act:parent>
+  <act:parent type="new">5155a53e41c159b2c633c9ecb10af6dd</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Alınan Diğer Avanslar</act:name>
-  <act:id type="guid">00a78cd4914f025b6d0e59c9e209d56c</act:id>
+  <act:id type="new">00a78cd4914f025b6d0e59c9e209d56c</act:id>
   <act:type>PAYABLE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -2712,11 +2712,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">5155a53e41c159b2c633c9ecb10af6dd</act:parent>
+  <act:parent type="new">5155a53e41c159b2c633c9ecb10af6dd</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Yıllara Yaygın İnşaat Ve Onarım Hakedişleri</act:name>
-  <act:id type="guid">9543860aea9c25b1517fbaef97b2b0c5</act:id>
+  <act:id type="new">9543860aea9c25b1517fbaef97b2b0c5</act:id>
   <act:type>PAYABLE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -2734,11 +2734,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">42b82e96f3d45975bceb61629c3e0d1d</act:parent>
+  <act:parent type="new">42b82e96f3d45975bceb61629c3e0d1d</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Yıllara Yaygın İnşaat Ve Onarım Hakediş Bedelleri</act:name>
-  <act:id type="guid">ae2077fdcf9ee3c36a1227ea2356f417</act:id>
+  <act:id type="new">ae2077fdcf9ee3c36a1227ea2356f417</act:id>
   <act:type>PAYABLE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -2752,11 +2752,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">9543860aea9c25b1517fbaef97b2b0c5</act:parent>
+  <act:parent type="new">9543860aea9c25b1517fbaef97b2b0c5</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Yıllara Yaygın İnşaat Enflasyon Düzeltme Hesabı</act:name>
-  <act:id type="guid">6ad17421b6d87617c963c3fac758aee0</act:id>
+  <act:id type="new">6ad17421b6d87617c963c3fac758aee0</act:id>
   <act:type>PAYABLE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -2770,11 +2770,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">9543860aea9c25b1517fbaef97b2b0c5</act:parent>
+  <act:parent type="new">9543860aea9c25b1517fbaef97b2b0c5</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Ödenecek Vergi Ve Diğer Yükümlülükler</act:name>
-  <act:id type="guid">976f5085be45892ddba739553d6febb2</act:id>
+  <act:id type="new">976f5085be45892ddba739553d6febb2</act:id>
   <act:type>PAYABLE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -2792,11 +2792,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">42b82e96f3d45975bceb61629c3e0d1d</act:parent>
+  <act:parent type="new">42b82e96f3d45975bceb61629c3e0d1d</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Ödenecek Vergi Ve Fonlar</act:name>
-  <act:id type="guid">bafe83a858cbd425b2452a56b28accea</act:id>
+  <act:id type="new">bafe83a858cbd425b2452a56b28accea</act:id>
   <act:type>PAYABLE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -2810,11 +2810,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">976f5085be45892ddba739553d6febb2</act:parent>
+  <act:parent type="new">976f5085be45892ddba739553d6febb2</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Ödenecek Sosyal Güvenlik Kesintileri</act:name>
-  <act:id type="guid">ddc69c6e1587250f557f7932c25aaf93</act:id>
+  <act:id type="new">ddc69c6e1587250f557f7932c25aaf93</act:id>
   <act:type>PAYABLE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -2828,11 +2828,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">976f5085be45892ddba739553d6febb2</act:parent>
+  <act:parent type="new">976f5085be45892ddba739553d6febb2</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Vadesi Geçmiş, Ertelenmiş Veya Taksitlendirilmiş Vergi Ve Diğer Yükümlülükler</act:name>
-  <act:id type="guid">b7d05c33772ef3cdb4919ffbde24c6f5</act:id>
+  <act:id type="new">b7d05c33772ef3cdb4919ffbde24c6f5</act:id>
   <act:type>PAYABLE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -2846,11 +2846,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">976f5085be45892ddba739553d6febb2</act:parent>
+  <act:parent type="new">976f5085be45892ddba739553d6febb2</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Ödenecek Diğer Yükümlülükler</act:name>
-  <act:id type="guid">6b0657106ed8c4a19940c4ab1fa006d4</act:id>
+  <act:id type="new">6b0657106ed8c4a19940c4ab1fa006d4</act:id>
   <act:type>PAYABLE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -2864,11 +2864,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">976f5085be45892ddba739553d6febb2</act:parent>
+  <act:parent type="new">976f5085be45892ddba739553d6febb2</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Borç Ve Gider Karşılıkları</act:name>
-  <act:id type="guid">753b7f954b87aafe8de7679d534c160d</act:id>
+  <act:id type="new">753b7f954b87aafe8de7679d534c160d</act:id>
   <act:type>PAYABLE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -2886,11 +2886,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">42b82e96f3d45975bceb61629c3e0d1d</act:parent>
+  <act:parent type="new">42b82e96f3d45975bceb61629c3e0d1d</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Dönem Kârı Vergi Ve Diğer Yasal Yükümlülük Karşılıkları</act:name>
-  <act:id type="guid">55f6470771a89fe854360fa2d8ffa7b0</act:id>
+  <act:id type="new">55f6470771a89fe854360fa2d8ffa7b0</act:id>
   <act:type>PAYABLE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -2904,11 +2904,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">753b7f954b87aafe8de7679d534c160d</act:parent>
+  <act:parent type="new">753b7f954b87aafe8de7679d534c160d</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Dönem Kârının Peşin Ödenen Vergi Ve Diğer Yükümlülükleri(-)</act:name>
-  <act:id type="guid">ed9b9eaf6905a4040dfd0611fc090371</act:id>
+  <act:id type="new">ed9b9eaf6905a4040dfd0611fc090371</act:id>
   <act:type>PAYABLE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -2922,11 +2922,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">753b7f954b87aafe8de7679d534c160d</act:parent>
+  <act:parent type="new">753b7f954b87aafe8de7679d534c160d</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Kıdem Tazminatı Karşılığı</act:name>
-  <act:id type="guid">ec3b042afaaec5108f53f5ee1b2d24d7</act:id>
+  <act:id type="new">ec3b042afaaec5108f53f5ee1b2d24d7</act:id>
   <act:type>PAYABLE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -2940,11 +2940,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">753b7f954b87aafe8de7679d534c160d</act:parent>
+  <act:parent type="new">753b7f954b87aafe8de7679d534c160d</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Maliyet Giderleri Karşılığı</act:name>
-  <act:id type="guid">401e44ccf0d2f39f10911915975eab42</act:id>
+  <act:id type="new">401e44ccf0d2f39f10911915975eab42</act:id>
   <act:type>PAYABLE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -2958,11 +2958,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">753b7f954b87aafe8de7679d534c160d</act:parent>
+  <act:parent type="new">753b7f954b87aafe8de7679d534c160d</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Diğer Borç Ve Gider Karşılıkları</act:name>
-  <act:id type="guid">0b6aefdea06830a45e41bd745d900988</act:id>
+  <act:id type="new">0b6aefdea06830a45e41bd745d900988</act:id>
   <act:type>PAYABLE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -2976,11 +2976,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">753b7f954b87aafe8de7679d534c160d</act:parent>
+  <act:parent type="new">753b7f954b87aafe8de7679d534c160d</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Gelecek Aylara Ait Gelirler Ve Gider Tahakkukları</act:name>
-  <act:id type="guid">03011f64b8e419eaac10ab38b2f4df38</act:id>
+  <act:id type="new">03011f64b8e419eaac10ab38b2f4df38</act:id>
   <act:type>PAYABLE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -2998,11 +2998,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">42b82e96f3d45975bceb61629c3e0d1d</act:parent>
+  <act:parent type="new">42b82e96f3d45975bceb61629c3e0d1d</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Gelecek Aylara Ait Gelirler</act:name>
-  <act:id type="guid">ecbce2d2ab33f7b041da1aa50ac0cfc4</act:id>
+  <act:id type="new">ecbce2d2ab33f7b041da1aa50ac0cfc4</act:id>
   <act:type>PAYABLE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -3016,11 +3016,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">03011f64b8e419eaac10ab38b2f4df38</act:parent>
+  <act:parent type="new">03011f64b8e419eaac10ab38b2f4df38</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Gider Tahakkukları</act:name>
-  <act:id type="guid">16b3d61a82dff4e4b8461093ba77fc13</act:id>
+  <act:id type="new">16b3d61a82dff4e4b8461093ba77fc13</act:id>
   <act:type>PAYABLE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -3034,11 +3034,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">03011f64b8e419eaac10ab38b2f4df38</act:parent>
+  <act:parent type="new">03011f64b8e419eaac10ab38b2f4df38</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Diğer Kısa Vadeli Yabancı Kaynaklar</act:name>
-  <act:id type="guid">40ba2f66151e9828f23b56ca43c62b65</act:id>
+  <act:id type="new">40ba2f66151e9828f23b56ca43c62b65</act:id>
   <act:type>PAYABLE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -3056,11 +3056,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">42b82e96f3d45975bceb61629c3e0d1d</act:parent>
+  <act:parent type="new">42b82e96f3d45975bceb61629c3e0d1d</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Hesaplanan Kdv</act:name>
-  <act:id type="guid">1fd2a870ce259544242e429e559ee7fc</act:id>
+  <act:id type="new">1fd2a870ce259544242e429e559ee7fc</act:id>
   <act:type>PAYABLE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -3074,11 +3074,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">40ba2f66151e9828f23b56ca43c62b65</act:parent>
+  <act:parent type="new">40ba2f66151e9828f23b56ca43c62b65</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Diğer Kdv</act:name>
-  <act:id type="guid">8f07df66b8702bb29a5829b23cf603bc</act:id>
+  <act:id type="new">8f07df66b8702bb29a5829b23cf603bc</act:id>
   <act:type>PAYABLE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -3092,11 +3092,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">40ba2f66151e9828f23b56ca43c62b65</act:parent>
+  <act:parent type="new">40ba2f66151e9828f23b56ca43c62b65</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Merkez Ve Şubeler Cari Hesabı</act:name>
-  <act:id type="guid">d03c4701035bd9e84d14dcef944db080</act:id>
+  <act:id type="new">d03c4701035bd9e84d14dcef944db080</act:id>
   <act:type>PAYABLE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -3110,11 +3110,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">40ba2f66151e9828f23b56ca43c62b65</act:parent>
+  <act:parent type="new">40ba2f66151e9828f23b56ca43c62b65</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Sayım Ve Tesellüm Fazlaları</act:name>
-  <act:id type="guid">346211664e077bd9bb9e307cf6917240</act:id>
+  <act:id type="new">346211664e077bd9bb9e307cf6917240</act:id>
   <act:type>PAYABLE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -3128,11 +3128,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">40ba2f66151e9828f23b56ca43c62b65</act:parent>
+  <act:parent type="new">40ba2f66151e9828f23b56ca43c62b65</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Diğer Çeşitli Yabancı Kaynaklar</act:name>
-  <act:id type="guid">1fe10b93ce4741e89e278a5e7da8edc4</act:id>
+  <act:id type="new">1fe10b93ce4741e89e278a5e7da8edc4</act:id>
   <act:type>PAYABLE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -3146,11 +3146,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">40ba2f66151e9828f23b56ca43c62b65</act:parent>
+  <act:parent type="new">40ba2f66151e9828f23b56ca43c62b65</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Uzun Vadeli Yabancı Kaynaklar</act:name>
-  <act:id type="guid">3678ca7fa9748e5027dc541a6d88434f</act:id>
+  <act:id type="new">3678ca7fa9748e5027dc541a6d88434f</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -3168,11 +3168,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">f03b8164819b8e8a525102a3f30ac51a</act:parent>
+  <act:parent type="new">f03b8164819b8e8a525102a3f30ac51a</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Mali Borçlar</act:name>
-  <act:id type="guid">5dfff37c65fdb5cac31ea7030b25ea78</act:id>
+  <act:id type="new">5dfff37c65fdb5cac31ea7030b25ea78</act:id>
   <act:type>PAYABLE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -3190,11 +3190,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">3678ca7fa9748e5027dc541a6d88434f</act:parent>
+  <act:parent type="new">3678ca7fa9748e5027dc541a6d88434f</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Banka Kredileri</act:name>
-  <act:id type="guid">26f7632446efec58754d97eb7dd61f9c</act:id>
+  <act:id type="new">26f7632446efec58754d97eb7dd61f9c</act:id>
   <act:type>PAYABLE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -3208,11 +3208,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">5dfff37c65fdb5cac31ea7030b25ea78</act:parent>
+  <act:parent type="new">5dfff37c65fdb5cac31ea7030b25ea78</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Çıkarılmış Tahviller</act:name>
-  <act:id type="guid">a76114d000a8d84421a25601ba5714d0</act:id>
+  <act:id type="new">a76114d000a8d84421a25601ba5714d0</act:id>
   <act:type>PAYABLE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -3226,11 +3226,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">5dfff37c65fdb5cac31ea7030b25ea78</act:parent>
+  <act:parent type="new">5dfff37c65fdb5cac31ea7030b25ea78</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Çıkarılmış Diğer Menkul Kıymetler</act:name>
-  <act:id type="guid">bfe2ddd7ee4a34a42cecf1d65eb238e5</act:id>
+  <act:id type="new">bfe2ddd7ee4a34a42cecf1d65eb238e5</act:id>
   <act:type>PAYABLE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -3244,11 +3244,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">5dfff37c65fdb5cac31ea7030b25ea78</act:parent>
+  <act:parent type="new">5dfff37c65fdb5cac31ea7030b25ea78</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Menkul Kıymetler İhraç Farkı(-)</act:name>
-  <act:id type="guid">e49182082ce788c9252525a7d28e18ba</act:id>
+  <act:id type="new">e49182082ce788c9252525a7d28e18ba</act:id>
   <act:type>PAYABLE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -3262,11 +3262,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">5dfff37c65fdb5cac31ea7030b25ea78</act:parent>
+  <act:parent type="new">5dfff37c65fdb5cac31ea7030b25ea78</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Diğer Mali Borçlar</act:name>
-  <act:id type="guid">afcdab45496f12b033cad8109beba941</act:id>
+  <act:id type="new">afcdab45496f12b033cad8109beba941</act:id>
   <act:type>PAYABLE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -3280,11 +3280,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">5dfff37c65fdb5cac31ea7030b25ea78</act:parent>
+  <act:parent type="new">5dfff37c65fdb5cac31ea7030b25ea78</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Ticari Borçlar</act:name>
-  <act:id type="guid">05d2e6e3e413164d5fc7249fe287d17a</act:id>
+  <act:id type="new">05d2e6e3e413164d5fc7249fe287d17a</act:id>
   <act:type>PAYABLE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -3302,11 +3302,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">3678ca7fa9748e5027dc541a6d88434f</act:parent>
+  <act:parent type="new">3678ca7fa9748e5027dc541a6d88434f</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Satıcılar</act:name>
-  <act:id type="guid">cf60e433f46a5bc65ce479ee48a486ad</act:id>
+  <act:id type="new">cf60e433f46a5bc65ce479ee48a486ad</act:id>
   <act:type>PAYABLE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -3320,11 +3320,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">05d2e6e3e413164d5fc7249fe287d17a</act:parent>
+  <act:parent type="new">05d2e6e3e413164d5fc7249fe287d17a</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Borç Senetleri</act:name>
-  <act:id type="guid">3f25cf0678545d9b02d4d07366dbc940</act:id>
+  <act:id type="new">3f25cf0678545d9b02d4d07366dbc940</act:id>
   <act:type>PAYABLE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -3338,11 +3338,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">05d2e6e3e413164d5fc7249fe287d17a</act:parent>
+  <act:parent type="new">05d2e6e3e413164d5fc7249fe287d17a</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Borç Senetleri Reeskontu(-)</act:name>
-  <act:id type="guid">50d4e8e4df46de11655d1e173c0712f7</act:id>
+  <act:id type="new">50d4e8e4df46de11655d1e173c0712f7</act:id>
   <act:type>PAYABLE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -3356,11 +3356,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">05d2e6e3e413164d5fc7249fe287d17a</act:parent>
+  <act:parent type="new">05d2e6e3e413164d5fc7249fe287d17a</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Alınan Depozito Ve Teminatlar</act:name>
-  <act:id type="guid">3855d313a6cd4c6516820f85fc33df1d</act:id>
+  <act:id type="new">3855d313a6cd4c6516820f85fc33df1d</act:id>
   <act:type>PAYABLE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -3374,11 +3374,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">05d2e6e3e413164d5fc7249fe287d17a</act:parent>
+  <act:parent type="new">05d2e6e3e413164d5fc7249fe287d17a</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Diğer Ticari Borçlar</act:name>
-  <act:id type="guid">aab69e8436b84ba3e011a66299b271d9</act:id>
+  <act:id type="new">aab69e8436b84ba3e011a66299b271d9</act:id>
   <act:type>PAYABLE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -3392,11 +3392,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">05d2e6e3e413164d5fc7249fe287d17a</act:parent>
+  <act:parent type="new">05d2e6e3e413164d5fc7249fe287d17a</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Diğer Borçlar</act:name>
-  <act:id type="guid">30c12913463f2c0550ea0789ab4604ec</act:id>
+  <act:id type="new">30c12913463f2c0550ea0789ab4604ec</act:id>
   <act:type>PAYABLE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -3414,11 +3414,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">3678ca7fa9748e5027dc541a6d88434f</act:parent>
+  <act:parent type="new">3678ca7fa9748e5027dc541a6d88434f</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Ortaklara Borçlar</act:name>
-  <act:id type="guid">7b8b3152f0043cc434d850d09f61bac4</act:id>
+  <act:id type="new">7b8b3152f0043cc434d850d09f61bac4</act:id>
   <act:type>PAYABLE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -3432,11 +3432,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">30c12913463f2c0550ea0789ab4604ec</act:parent>
+  <act:parent type="new">30c12913463f2c0550ea0789ab4604ec</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>İştiraklere Borçlar</act:name>
-  <act:id type="guid">536b73c44e2aacfc9c61ead688063adb</act:id>
+  <act:id type="new">536b73c44e2aacfc9c61ead688063adb</act:id>
   <act:type>PAYABLE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -3450,11 +3450,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">30c12913463f2c0550ea0789ab4604ec</act:parent>
+  <act:parent type="new">30c12913463f2c0550ea0789ab4604ec</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Bağlı Ortaklıklara Borçlar</act:name>
-  <act:id type="guid">2c697ebb66a6ef2cea8551fbbad2bc7f</act:id>
+  <act:id type="new">2c697ebb66a6ef2cea8551fbbad2bc7f</act:id>
   <act:type>PAYABLE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -3468,11 +3468,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">30c12913463f2c0550ea0789ab4604ec</act:parent>
+  <act:parent type="new">30c12913463f2c0550ea0789ab4604ec</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Diğer Çeşitli Borçlar</act:name>
-  <act:id type="guid">de9e598f1a9ab213da9e395f00c5a7a7</act:id>
+  <act:id type="new">de9e598f1a9ab213da9e395f00c5a7a7</act:id>
   <act:type>PAYABLE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -3486,11 +3486,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">30c12913463f2c0550ea0789ab4604ec</act:parent>
+  <act:parent type="new">30c12913463f2c0550ea0789ab4604ec</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Diğer Borç Senetleri Reeskontu(-)</act:name>
-  <act:id type="guid">dab7826536d560e5be80a8cc47ca15ce</act:id>
+  <act:id type="new">dab7826536d560e5be80a8cc47ca15ce</act:id>
   <act:type>PAYABLE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -3504,11 +3504,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">30c12913463f2c0550ea0789ab4604ec</act:parent>
+  <act:parent type="new">30c12913463f2c0550ea0789ab4604ec</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Kamuya Olan Ertelenmiş Veya Taksitlendirilmiş Borçlar</act:name>
-  <act:id type="guid">0f6d9bc9b444b7822755b20acc889662</act:id>
+  <act:id type="new">0f6d9bc9b444b7822755b20acc889662</act:id>
   <act:type>PAYABLE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -3522,11 +3522,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">30c12913463f2c0550ea0789ab4604ec</act:parent>
+  <act:parent type="new">30c12913463f2c0550ea0789ab4604ec</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Alınan Avanslar</act:name>
-  <act:id type="guid">b2cce2cbb402e5be6076bcfbaa57462b</act:id>
+  <act:id type="new">b2cce2cbb402e5be6076bcfbaa57462b</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -3544,11 +3544,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">3678ca7fa9748e5027dc541a6d88434f</act:parent>
+  <act:parent type="new">3678ca7fa9748e5027dc541a6d88434f</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Alınan Sipariş Avansları</act:name>
-  <act:id type="guid">454d816ec10ff8599a0f796ef20acc36</act:id>
+  <act:id type="new">454d816ec10ff8599a0f796ef20acc36</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -3562,11 +3562,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">b2cce2cbb402e5be6076bcfbaa57462b</act:parent>
+  <act:parent type="new">b2cce2cbb402e5be6076bcfbaa57462b</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Alınan Diğer Avanslar</act:name>
-  <act:id type="guid">acec24893aea963e6cb59bcebecebbbb</act:id>
+  <act:id type="new">acec24893aea963e6cb59bcebecebbbb</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -3580,11 +3580,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">b2cce2cbb402e5be6076bcfbaa57462b</act:parent>
+  <act:parent type="new">b2cce2cbb402e5be6076bcfbaa57462b</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Borç Ve Gider Karşılıkları</act:name>
-  <act:id type="guid">82483e547004c70d7a5237ef8cbdb89d</act:id>
+  <act:id type="new">82483e547004c70d7a5237ef8cbdb89d</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -3602,11 +3602,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">3678ca7fa9748e5027dc541a6d88434f</act:parent>
+  <act:parent type="new">3678ca7fa9748e5027dc541a6d88434f</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Kıdem Tazminatı Karşılığı</act:name>
-  <act:id type="guid">89cecd73e40c1f2bf500a699b94eefd7</act:id>
+  <act:id type="new">89cecd73e40c1f2bf500a699b94eefd7</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -3620,11 +3620,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">82483e547004c70d7a5237ef8cbdb89d</act:parent>
+  <act:parent type="new">82483e547004c70d7a5237ef8cbdb89d</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Diğer Borç Ve Gider Karşılıkları</act:name>
-  <act:id type="guid">7805dfa5226c4fcee6406364c7694433</act:id>
+  <act:id type="new">7805dfa5226c4fcee6406364c7694433</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -3638,11 +3638,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">82483e547004c70d7a5237ef8cbdb89d</act:parent>
+  <act:parent type="new">82483e547004c70d7a5237ef8cbdb89d</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Gelecek Yıllara Ait Gelirler Ve Gider Tahakkukları</act:name>
-  <act:id type="guid">d335d7c147cd5bb0b750765bd66fd17b</act:id>
+  <act:id type="new">d335d7c147cd5bb0b750765bd66fd17b</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -3660,11 +3660,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">3678ca7fa9748e5027dc541a6d88434f</act:parent>
+  <act:parent type="new">3678ca7fa9748e5027dc541a6d88434f</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Gelecek Yıllara Ait Gelirler</act:name>
-  <act:id type="guid">c155668a80e1135202c101cc4763a062</act:id>
+  <act:id type="new">c155668a80e1135202c101cc4763a062</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -3678,11 +3678,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">d335d7c147cd5bb0b750765bd66fd17b</act:parent>
+  <act:parent type="new">d335d7c147cd5bb0b750765bd66fd17b</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Gider Tahakkukları</act:name>
-  <act:id type="guid">45ceb1e4c6caf38a4e2176e32713d735</act:id>
+  <act:id type="new">45ceb1e4c6caf38a4e2176e32713d735</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -3696,11 +3696,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">d335d7c147cd5bb0b750765bd66fd17b</act:parent>
+  <act:parent type="new">d335d7c147cd5bb0b750765bd66fd17b</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Diğer Uzun Vadeli Yabancı Kaynaklar</act:name>
-  <act:id type="guid">5bde8f238b195b4c3ed72ce2bfeb9870</act:id>
+  <act:id type="new">5bde8f238b195b4c3ed72ce2bfeb9870</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -3718,11 +3718,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">3678ca7fa9748e5027dc541a6d88434f</act:parent>
+  <act:parent type="new">3678ca7fa9748e5027dc541a6d88434f</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Gelecek Yıllara Ertelenmiş Veya Terkin Edilecek Kdv</act:name>
-  <act:id type="guid">b3b8c3af1d5034913cd8d7aa26cebcf2</act:id>
+  <act:id type="new">b3b8c3af1d5034913cd8d7aa26cebcf2</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -3736,11 +3736,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">5bde8f238b195b4c3ed72ce2bfeb9870</act:parent>
+  <act:parent type="new">5bde8f238b195b4c3ed72ce2bfeb9870</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Tesise Katılma Payları</act:name>
-  <act:id type="guid">971ffb05a810c70051203c2e54ed6b65</act:id>
+  <act:id type="new">971ffb05a810c70051203c2e54ed6b65</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -3754,11 +3754,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">5bde8f238b195b4c3ed72ce2bfeb9870</act:parent>
+  <act:parent type="new">5bde8f238b195b4c3ed72ce2bfeb9870</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Diğer Çeşitli Uzun Vadeli Yabancı Kaynaklar</act:name>
-  <act:id type="guid">adda44ae4b461a8c3c0fc43375f3a9ba</act:id>
+  <act:id type="new">adda44ae4b461a8c3c0fc43375f3a9ba</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -3772,11 +3772,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">5bde8f238b195b4c3ed72ce2bfeb9870</act:parent>
+  <act:parent type="new">5bde8f238b195b4c3ed72ce2bfeb9870</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Öz Kaynaklar</act:name>
-  <act:id type="guid">9ef9d6f502d6f2015b1fbc851d7d00ba</act:id>
+  <act:id type="new">9ef9d6f502d6f2015b1fbc851d7d00ba</act:id>
   <act:type>EQUITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -3794,11 +3794,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">f03b8164819b8e8a525102a3f30ac51a</act:parent>
+  <act:parent type="new">f03b8164819b8e8a525102a3f30ac51a</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Ödenmiş Sermaye</act:name>
-  <act:id type="guid">cfd3ff3dffa577973d3c1c5def43e568</act:id>
+  <act:id type="new">cfd3ff3dffa577973d3c1c5def43e568</act:id>
   <act:type>EQUITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -3816,11 +3816,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">9ef9d6f502d6f2015b1fbc851d7d00ba</act:parent>
+  <act:parent type="new">9ef9d6f502d6f2015b1fbc851d7d00ba</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Sermaye</act:name>
-  <act:id type="guid">0f25dd4772d0f7b3170facfe31f99c28</act:id>
+  <act:id type="new">0f25dd4772d0f7b3170facfe31f99c28</act:id>
   <act:type>EQUITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -3834,11 +3834,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">cfd3ff3dffa577973d3c1c5def43e568</act:parent>
+  <act:parent type="new">cfd3ff3dffa577973d3c1c5def43e568</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Ödenmemiş Sermaye(-)</act:name>
-  <act:id type="guid">45ebbd200509a934d6811fa7c13ca87e</act:id>
+  <act:id type="new">45ebbd200509a934d6811fa7c13ca87e</act:id>
   <act:type>EQUITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -3852,11 +3852,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">cfd3ff3dffa577973d3c1c5def43e568</act:parent>
+  <act:parent type="new">cfd3ff3dffa577973d3c1c5def43e568</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Sermaye Düzeltmesi Olumlu Farkları</act:name>
-  <act:id type="guid">1fae57635aded25540febe80d1eb7eb0</act:id>
+  <act:id type="new">1fae57635aded25540febe80d1eb7eb0</act:id>
   <act:type>EQUITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -3870,11 +3870,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">cfd3ff3dffa577973d3c1c5def43e568</act:parent>
+  <act:parent type="new">cfd3ff3dffa577973d3c1c5def43e568</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Sermaye Düzeltmesi Olumsuz Farkları(-)</act:name>
-  <act:id type="guid">e54b3c0bd1e01fe8d37e1b44800819d2</act:id>
+  <act:id type="new">e54b3c0bd1e01fe8d37e1b44800819d2</act:id>
   <act:type>EQUITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -3888,11 +3888,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">cfd3ff3dffa577973d3c1c5def43e568</act:parent>
+  <act:parent type="new">cfd3ff3dffa577973d3c1c5def43e568</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Sermaye Yedekleri</act:name>
-  <act:id type="guid">19a6fcb159c0723f7b8548f42dfa7c81</act:id>
+  <act:id type="new">19a6fcb159c0723f7b8548f42dfa7c81</act:id>
   <act:type>EQUITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -3910,11 +3910,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">9ef9d6f502d6f2015b1fbc851d7d00ba</act:parent>
+  <act:parent type="new">9ef9d6f502d6f2015b1fbc851d7d00ba</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Hisse Senetleri İhraç Primleri</act:name>
-  <act:id type="guid">8b77d24c0b708dcd5bcd0c2bc13de2d4</act:id>
+  <act:id type="new">8b77d24c0b708dcd5bcd0c2bc13de2d4</act:id>
   <act:type>EQUITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -3928,11 +3928,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">19a6fcb159c0723f7b8548f42dfa7c81</act:parent>
+  <act:parent type="new">19a6fcb159c0723f7b8548f42dfa7c81</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Hisse Senedi İptal Kârları</act:name>
-  <act:id type="guid">31e37b05c57197760324a67f39181de8</act:id>
+  <act:id type="new">31e37b05c57197760324a67f39181de8</act:id>
   <act:type>EQUITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -3946,11 +3946,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">19a6fcb159c0723f7b8548f42dfa7c81</act:parent>
+  <act:parent type="new">19a6fcb159c0723f7b8548f42dfa7c81</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>İştirakler Yeniden Değerleme Artışları</act:name>
-  <act:id type="guid">d0af04d799a293736657675b1da7acf5</act:id>
+  <act:id type="new">d0af04d799a293736657675b1da7acf5</act:id>
   <act:type>EQUITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -3964,11 +3964,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">19a6fcb159c0723f7b8548f42dfa7c81</act:parent>
+  <act:parent type="new">19a6fcb159c0723f7b8548f42dfa7c81</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Maliyet Artışları Fonu</act:name>
-  <act:id type="guid">39ed17604f18ecc9c8fce48d45a0997d</act:id>
+  <act:id type="new">39ed17604f18ecc9c8fce48d45a0997d</act:id>
   <act:type>EQUITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -3982,11 +3982,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">19a6fcb159c0723f7b8548f42dfa7c81</act:parent>
+  <act:parent type="new">19a6fcb159c0723f7b8548f42dfa7c81</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Diğer Sermaye Yedekleri</act:name>
-  <act:id type="guid">18decbcc8b8cb244185e03f56f4592f5</act:id>
+  <act:id type="new">18decbcc8b8cb244185e03f56f4592f5</act:id>
   <act:type>EQUITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -4000,11 +4000,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">19a6fcb159c0723f7b8548f42dfa7c81</act:parent>
+  <act:parent type="new">19a6fcb159c0723f7b8548f42dfa7c81</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Kâr Yedekleri</act:name>
-  <act:id type="guid">0b7651c4c285284ac73a31203bcc23d5</act:id>
+  <act:id type="new">0b7651c4c285284ac73a31203bcc23d5</act:id>
   <act:type>EQUITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -4022,11 +4022,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">9ef9d6f502d6f2015b1fbc851d7d00ba</act:parent>
+  <act:parent type="new">9ef9d6f502d6f2015b1fbc851d7d00ba</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Yasal Yedekler</act:name>
-  <act:id type="guid">b2cf9a8a2efcb1fff05043f7ebda2f8f</act:id>
+  <act:id type="new">b2cf9a8a2efcb1fff05043f7ebda2f8f</act:id>
   <act:type>EQUITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -4040,11 +4040,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">0b7651c4c285284ac73a31203bcc23d5</act:parent>
+  <act:parent type="new">0b7651c4c285284ac73a31203bcc23d5</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Statü Yedekleri</act:name>
-  <act:id type="guid">308707ff848e84c7c3058ea12aa00019</act:id>
+  <act:id type="new">308707ff848e84c7c3058ea12aa00019</act:id>
   <act:type>EQUITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -4058,11 +4058,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">0b7651c4c285284ac73a31203bcc23d5</act:parent>
+  <act:parent type="new">0b7651c4c285284ac73a31203bcc23d5</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Olağanüstü Yedekler</act:name>
-  <act:id type="guid">275dda42a3775d82aa5a8e4a2cebf499</act:id>
+  <act:id type="new">275dda42a3775d82aa5a8e4a2cebf499</act:id>
   <act:type>EQUITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -4076,11 +4076,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">0b7651c4c285284ac73a31203bcc23d5</act:parent>
+  <act:parent type="new">0b7651c4c285284ac73a31203bcc23d5</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Diğer Kâr Yedekleri</act:name>
-  <act:id type="guid">eaf5542090723e6908ed6acefec13f7b</act:id>
+  <act:id type="new">eaf5542090723e6908ed6acefec13f7b</act:id>
   <act:type>EQUITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -4094,11 +4094,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">0b7651c4c285284ac73a31203bcc23d5</act:parent>
+  <act:parent type="new">0b7651c4c285284ac73a31203bcc23d5</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Özel Fonlar</act:name>
-  <act:id type="guid">71c0311cc12da14bd0b76a50d9ec71b3</act:id>
+  <act:id type="new">71c0311cc12da14bd0b76a50d9ec71b3</act:id>
   <act:type>EQUITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -4112,11 +4112,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">0b7651c4c285284ac73a31203bcc23d5</act:parent>
+  <act:parent type="new">0b7651c4c285284ac73a31203bcc23d5</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Geçmiş Yıllar Kârları</act:name>
-  <act:id type="guid">4e93fd3fa5479d4cc8cda2beddfe0725</act:id>
+  <act:id type="new">4e93fd3fa5479d4cc8cda2beddfe0725</act:id>
   <act:type>EQUITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -4134,11 +4134,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">9ef9d6f502d6f2015b1fbc851d7d00ba</act:parent>
+  <act:parent type="new">9ef9d6f502d6f2015b1fbc851d7d00ba</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Geçmiş Yıllar Kârları</act:name>
-  <act:id type="guid">b6ec2794737df13caad9d37a1bbc8605</act:id>
+  <act:id type="new">b6ec2794737df13caad9d37a1bbc8605</act:id>
   <act:type>EQUITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -4152,11 +4152,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">4e93fd3fa5479d4cc8cda2beddfe0725</act:parent>
+  <act:parent type="new">4e93fd3fa5479d4cc8cda2beddfe0725</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Geçmiş Yıllar Zararları(-)</act:name>
-  <act:id type="guid">fc1f3a00c0d2874db968385f4f51d16e</act:id>
+  <act:id type="new">fc1f3a00c0d2874db968385f4f51d16e</act:id>
   <act:type>EQUITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -4174,11 +4174,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">9ef9d6f502d6f2015b1fbc851d7d00ba</act:parent>
+  <act:parent type="new">9ef9d6f502d6f2015b1fbc851d7d00ba</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Geçmiş Yıllar Zararları(-)</act:name>
-  <act:id type="guid">de79d2b644d7d4c7f5ff05c656d9632b</act:id>
+  <act:id type="new">de79d2b644d7d4c7f5ff05c656d9632b</act:id>
   <act:type>EQUITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -4192,11 +4192,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">fc1f3a00c0d2874db968385f4f51d16e</act:parent>
+  <act:parent type="new">fc1f3a00c0d2874db968385f4f51d16e</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Dönem Net Kârı (Zararı)</act:name>
-  <act:id type="guid">2bd4f8f6fcb803e1a98cce1bcf80fa6d</act:id>
+  <act:id type="new">2bd4f8f6fcb803e1a98cce1bcf80fa6d</act:id>
   <act:type>EQUITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -4214,11 +4214,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">9ef9d6f502d6f2015b1fbc851d7d00ba</act:parent>
+  <act:parent type="new">9ef9d6f502d6f2015b1fbc851d7d00ba</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Dönem Net Kârı</act:name>
-  <act:id type="guid">058821643bdb8f3d71cd0f2df74e3667</act:id>
+  <act:id type="new">058821643bdb8f3d71cd0f2df74e3667</act:id>
   <act:type>EQUITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -4232,11 +4232,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">2bd4f8f6fcb803e1a98cce1bcf80fa6d</act:parent>
+  <act:parent type="new">2bd4f8f6fcb803e1a98cce1bcf80fa6d</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Dönem Net Zararı(-)</act:name>
-  <act:id type="guid">95071144af14aaa426b2225edb5bb3c2</act:id>
+  <act:id type="new">95071144af14aaa426b2225edb5bb3c2</act:id>
   <act:type>EQUITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -4250,11 +4250,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">2bd4f8f6fcb803e1a98cce1bcf80fa6d</act:parent>
+  <act:parent type="new">2bd4f8f6fcb803e1a98cce1bcf80fa6d</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Gelir Tablosu Hesapları</act:name>
-  <act:id type="guid">11c7a82538428a38397779e16dc399f9</act:id>
+  <act:id type="new">11c7a82538428a38397779e16dc399f9</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -4272,11 +4272,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">f03b8164819b8e8a525102a3f30ac51a</act:parent>
+  <act:parent type="new">f03b8164819b8e8a525102a3f30ac51a</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Brüt Satışlar</act:name>
-  <act:id type="guid">233d183ae4040ccc143cf1176dcba261</act:id>
+  <act:id type="new">233d183ae4040ccc143cf1176dcba261</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -4294,11 +4294,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">11c7a82538428a38397779e16dc399f9</act:parent>
+  <act:parent type="new">11c7a82538428a38397779e16dc399f9</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Yurt İçi Satışlar</act:name>
-  <act:id type="guid">d4a128fd8f23a6f1826700ae7169b178</act:id>
+  <act:id type="new">d4a128fd8f23a6f1826700ae7169b178</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -4312,11 +4312,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">233d183ae4040ccc143cf1176dcba261</act:parent>
+  <act:parent type="new">233d183ae4040ccc143cf1176dcba261</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Yurt Dışı Satışlar</act:name>
-  <act:id type="guid">6437515bbed01ae199bfc26815dfa9ee</act:id>
+  <act:id type="new">6437515bbed01ae199bfc26815dfa9ee</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -4330,11 +4330,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">233d183ae4040ccc143cf1176dcba261</act:parent>
+  <act:parent type="new">233d183ae4040ccc143cf1176dcba261</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Diğer Gelirler</act:name>
-  <act:id type="guid">8d8a09c10cdd8002ea77a143dce8b427</act:id>
+  <act:id type="new">8d8a09c10cdd8002ea77a143dce8b427</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -4348,11 +4348,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">233d183ae4040ccc143cf1176dcba261</act:parent>
+  <act:parent type="new">233d183ae4040ccc143cf1176dcba261</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Satış İndirimleri(-)</act:name>
-  <act:id type="guid">aeb353732d45a284e0396370fc2c6532</act:id>
+  <act:id type="new">aeb353732d45a284e0396370fc2c6532</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -4370,11 +4370,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">11c7a82538428a38397779e16dc399f9</act:parent>
+  <act:parent type="new">11c7a82538428a38397779e16dc399f9</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Satıştan İadeler(-)</act:name>
-  <act:id type="guid">1e0858ebeff505aa9fa3c61bcc037d26</act:id>
+  <act:id type="new">1e0858ebeff505aa9fa3c61bcc037d26</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -4388,11 +4388,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">aeb353732d45a284e0396370fc2c6532</act:parent>
+  <act:parent type="new">aeb353732d45a284e0396370fc2c6532</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Satış İndirimleri(-)</act:name>
-  <act:id type="guid">94fb90d6f3e2cb549e72a08d40b9a288</act:id>
+  <act:id type="new">94fb90d6f3e2cb549e72a08d40b9a288</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -4406,11 +4406,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">aeb353732d45a284e0396370fc2c6532</act:parent>
+  <act:parent type="new">aeb353732d45a284e0396370fc2c6532</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Diğer İndirimler(-)</act:name>
-  <act:id type="guid">ee399b5f5d12973d78ae33ba487098f1</act:id>
+  <act:id type="new">ee399b5f5d12973d78ae33ba487098f1</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -4424,11 +4424,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">aeb353732d45a284e0396370fc2c6532</act:parent>
+  <act:parent type="new">aeb353732d45a284e0396370fc2c6532</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Satışların Maliyeti(-)</act:name>
-  <act:id type="guid">8300b9399948c99f3c8461cde3d1b23c</act:id>
+  <act:id type="new">8300b9399948c99f3c8461cde3d1b23c</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -4446,11 +4446,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">11c7a82538428a38397779e16dc399f9</act:parent>
+  <act:parent type="new">11c7a82538428a38397779e16dc399f9</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Satılan Mamuller Maliyeti(-)</act:name>
-  <act:id type="guid">4b7658842318b69a815c53e060de961a</act:id>
+  <act:id type="new">4b7658842318b69a815c53e060de961a</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -4464,11 +4464,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">8300b9399948c99f3c8461cde3d1b23c</act:parent>
+  <act:parent type="new">8300b9399948c99f3c8461cde3d1b23c</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Satılan Ticari Mallar Maliyeti(-)</act:name>
-  <act:id type="guid">8d222d353d45ba2110f5b8396ccdee46</act:id>
+  <act:id type="new">8d222d353d45ba2110f5b8396ccdee46</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -4482,11 +4482,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">8300b9399948c99f3c8461cde3d1b23c</act:parent>
+  <act:parent type="new">8300b9399948c99f3c8461cde3d1b23c</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Satılan Hizmet Maliyeti(-)</act:name>
-  <act:id type="guid">7f3108f47e0259f4f1819f2eed9b98cc</act:id>
+  <act:id type="new">7f3108f47e0259f4f1819f2eed9b98cc</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -4500,11 +4500,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">8300b9399948c99f3c8461cde3d1b23c</act:parent>
+  <act:parent type="new">8300b9399948c99f3c8461cde3d1b23c</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Diğer Satışların Maliyeti(-)</act:name>
-  <act:id type="guid">54e5749d4e3cfcda4564ed8eb1ebcf06</act:id>
+  <act:id type="new">54e5749d4e3cfcda4564ed8eb1ebcf06</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -4518,11 +4518,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">8300b9399948c99f3c8461cde3d1b23c</act:parent>
+  <act:parent type="new">8300b9399948c99f3c8461cde3d1b23c</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Faaliyet Giderleri(-)</act:name>
-  <act:id type="guid">112e814c37b517b9134df7f57cd9beee</act:id>
+  <act:id type="new">112e814c37b517b9134df7f57cd9beee</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -4540,11 +4540,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">11c7a82538428a38397779e16dc399f9</act:parent>
+  <act:parent type="new">11c7a82538428a38397779e16dc399f9</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Araştırma Ve Geliştirme Giderleri(-)</act:name>
-  <act:id type="guid">e193db62c2d8ea74bfea76a191e67880</act:id>
+  <act:id type="new">e193db62c2d8ea74bfea76a191e67880</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -4558,11 +4558,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">112e814c37b517b9134df7f57cd9beee</act:parent>
+  <act:parent type="new">112e814c37b517b9134df7f57cd9beee</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Pazarlama Satış Ve Dağıtım Giderleri(-)</act:name>
-  <act:id type="guid">c653d295d93feaf52d9cc30811610e0b</act:id>
+  <act:id type="new">c653d295d93feaf52d9cc30811610e0b</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -4576,11 +4576,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">112e814c37b517b9134df7f57cd9beee</act:parent>
+  <act:parent type="new">112e814c37b517b9134df7f57cd9beee</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Genel Yönetim Giderleri(-)</act:name>
-  <act:id type="guid">78f5f7e84a6ccf137727a180c3f42f75</act:id>
+  <act:id type="new">78f5f7e84a6ccf137727a180c3f42f75</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -4594,11 +4594,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">112e814c37b517b9134df7f57cd9beee</act:parent>
+  <act:parent type="new">112e814c37b517b9134df7f57cd9beee</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Diğer Faaliyetlerden Olağan Gelir ve Kârlar</act:name>
-  <act:id type="guid">5e68206f3baaf62f5bc467efc728d4b8</act:id>
+  <act:id type="new">5e68206f3baaf62f5bc467efc728d4b8</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -4616,11 +4616,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">11c7a82538428a38397779e16dc399f9</act:parent>
+  <act:parent type="new">11c7a82538428a38397779e16dc399f9</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>İştiraklerden Temettü Gelirleri</act:name>
-  <act:id type="guid">aa1e481c277851c620a856c6e453f1a9</act:id>
+  <act:id type="new">aa1e481c277851c620a856c6e453f1a9</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -4634,11 +4634,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">5e68206f3baaf62f5bc467efc728d4b8</act:parent>
+  <act:parent type="new">5e68206f3baaf62f5bc467efc728d4b8</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Bağlı Ortaklıklardan Temettü Gelirleri</act:name>
-  <act:id type="guid">97222dc7369741dd4018fe9907b4bb99</act:id>
+  <act:id type="new">97222dc7369741dd4018fe9907b4bb99</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -4652,11 +4652,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">5e68206f3baaf62f5bc467efc728d4b8</act:parent>
+  <act:parent type="new">5e68206f3baaf62f5bc467efc728d4b8</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Faiz Gelirleri</act:name>
-  <act:id type="guid">0fbd3129e3b579f091ad4098e077c7be</act:id>
+  <act:id type="new">0fbd3129e3b579f091ad4098e077c7be</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -4670,11 +4670,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">5e68206f3baaf62f5bc467efc728d4b8</act:parent>
+  <act:parent type="new">5e68206f3baaf62f5bc467efc728d4b8</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Komisyon Gelirleri</act:name>
-  <act:id type="guid">82ce4284281ed6225524ef932394e9af</act:id>
+  <act:id type="new">82ce4284281ed6225524ef932394e9af</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -4688,11 +4688,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">5e68206f3baaf62f5bc467efc728d4b8</act:parent>
+  <act:parent type="new">5e68206f3baaf62f5bc467efc728d4b8</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Konusu Kalmayan Karşılıklar</act:name>
-  <act:id type="guid">34ea002eeab9d0ed2800db893e791929</act:id>
+  <act:id type="new">34ea002eeab9d0ed2800db893e791929</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -4706,11 +4706,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">5e68206f3baaf62f5bc467efc728d4b8</act:parent>
+  <act:parent type="new">5e68206f3baaf62f5bc467efc728d4b8</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Menkul Kıymet Satış Kârları</act:name>
-  <act:id type="guid">36bed952d79061d9294aba7974ef3719</act:id>
+  <act:id type="new">36bed952d79061d9294aba7974ef3719</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -4724,11 +4724,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">5e68206f3baaf62f5bc467efc728d4b8</act:parent>
+  <act:parent type="new">5e68206f3baaf62f5bc467efc728d4b8</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Kambiyo Kârları</act:name>
-  <act:id type="guid">910e5929b3d168b8b218606d344f573d</act:id>
+  <act:id type="new">910e5929b3d168b8b218606d344f573d</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -4742,11 +4742,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">5e68206f3baaf62f5bc467efc728d4b8</act:parent>
+  <act:parent type="new">5e68206f3baaf62f5bc467efc728d4b8</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Reeskont Faiz Gelirleri</act:name>
-  <act:id type="guid">33be8a9a8c982a0dbc27a2ba39e808a2</act:id>
+  <act:id type="new">33be8a9a8c982a0dbc27a2ba39e808a2</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -4760,11 +4760,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">5e68206f3baaf62f5bc467efc728d4b8</act:parent>
+  <act:parent type="new">5e68206f3baaf62f5bc467efc728d4b8</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Enflasyon Düzeltme Kârları</act:name>
-  <act:id type="guid">ae5539063c01f3aa8406364275b61c5c</act:id>
+  <act:id type="new">ae5539063c01f3aa8406364275b61c5c</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -4778,11 +4778,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">5e68206f3baaf62f5bc467efc728d4b8</act:parent>
+  <act:parent type="new">5e68206f3baaf62f5bc467efc728d4b8</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Diğer Olağan Gelir Ve Kârlar</act:name>
-  <act:id type="guid">f73328a9d53eb30e32ed6cf69b80d2c4</act:id>
+  <act:id type="new">f73328a9d53eb30e32ed6cf69b80d2c4</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -4796,11 +4796,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">5e68206f3baaf62f5bc467efc728d4b8</act:parent>
+  <act:parent type="new">5e68206f3baaf62f5bc467efc728d4b8</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Diğer Faaliyetlerden Olağan Gider ve Zararlar(-)</act:name>
-  <act:id type="guid">08140925d75a898fcdadec2ca079bcfe</act:id>
+  <act:id type="new">08140925d75a898fcdadec2ca079bcfe</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -4818,11 +4818,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">11c7a82538428a38397779e16dc399f9</act:parent>
+  <act:parent type="new">11c7a82538428a38397779e16dc399f9</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Komisyon Giderleri(-)</act:name>
-  <act:id type="guid">70efda56567a7d398fb1d6e9b367a8c5</act:id>
+  <act:id type="new">70efda56567a7d398fb1d6e9b367a8c5</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -4836,11 +4836,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">08140925d75a898fcdadec2ca079bcfe</act:parent>
+  <act:parent type="new">08140925d75a898fcdadec2ca079bcfe</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Karşılık Giderleri(-)</act:name>
-  <act:id type="guid">773148a4225fb86b739a1c607edd9870</act:id>
+  <act:id type="new">773148a4225fb86b739a1c607edd9870</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -4854,11 +4854,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">08140925d75a898fcdadec2ca079bcfe</act:parent>
+  <act:parent type="new">08140925d75a898fcdadec2ca079bcfe</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Menkul Kıymet Satış Zararları(-)</act:name>
-  <act:id type="guid">b902b052b962d85750218e6f9cd6d507</act:id>
+  <act:id type="new">b902b052b962d85750218e6f9cd6d507</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -4872,11 +4872,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">08140925d75a898fcdadec2ca079bcfe</act:parent>
+  <act:parent type="new">08140925d75a898fcdadec2ca079bcfe</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Kambiyo Zararları(-)</act:name>
-  <act:id type="guid">7dfda1903fd6ee9ebad3c5e223c6f79d</act:id>
+  <act:id type="new">7dfda1903fd6ee9ebad3c5e223c6f79d</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -4890,11 +4890,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">08140925d75a898fcdadec2ca079bcfe</act:parent>
+  <act:parent type="new">08140925d75a898fcdadec2ca079bcfe</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Reeskont Faiz Giderleri(-)</act:name>
-  <act:id type="guid">7dff0216084a6a45c83960e0a8681499</act:id>
+  <act:id type="new">7dff0216084a6a45c83960e0a8681499</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -4908,11 +4908,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">08140925d75a898fcdadec2ca079bcfe</act:parent>
+  <act:parent type="new">08140925d75a898fcdadec2ca079bcfe</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Enflasyon Düzeltmesi Zararları(-)</act:name>
-  <act:id type="guid">24c08e7bd123f7c33eaf90c2d3771f0c</act:id>
+  <act:id type="new">24c08e7bd123f7c33eaf90c2d3771f0c</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -4926,11 +4926,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">08140925d75a898fcdadec2ca079bcfe</act:parent>
+  <act:parent type="new">08140925d75a898fcdadec2ca079bcfe</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Diğer Olağan Gider Ve Zararlar(-)</act:name>
-  <act:id type="guid">d3f05171ef8da765545503e9bb096e6b</act:id>
+  <act:id type="new">d3f05171ef8da765545503e9bb096e6b</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -4944,11 +4944,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">08140925d75a898fcdadec2ca079bcfe</act:parent>
+  <act:parent type="new">08140925d75a898fcdadec2ca079bcfe</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Finansman Giderleri(-)</act:name>
-  <act:id type="guid">ac52c2378f7c7553785dae204ecbe5e6</act:id>
+  <act:id type="new">ac52c2378f7c7553785dae204ecbe5e6</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -4966,11 +4966,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">11c7a82538428a38397779e16dc399f9</act:parent>
+  <act:parent type="new">11c7a82538428a38397779e16dc399f9</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Kısa Vadeli Borçlanma Giderleri(-)</act:name>
-  <act:id type="guid">7a17c093a804fc7697699825a76574b5</act:id>
+  <act:id type="new">7a17c093a804fc7697699825a76574b5</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -4984,11 +4984,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">ac52c2378f7c7553785dae204ecbe5e6</act:parent>
+  <act:parent type="new">ac52c2378f7c7553785dae204ecbe5e6</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Uzun Vadeli Borçlanma Giderleri(-)</act:name>
-  <act:id type="guid">e779c2073dcf11082fdb9da2d1bb597f</act:id>
+  <act:id type="new">e779c2073dcf11082fdb9da2d1bb597f</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -5002,11 +5002,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">ac52c2378f7c7553785dae204ecbe5e6</act:parent>
+  <act:parent type="new">ac52c2378f7c7553785dae204ecbe5e6</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Olağan Dışı Gelir ve Kârlar</act:name>
-  <act:id type="guid">a2715c7714dbd0f796fe2f42ed487c7f</act:id>
+  <act:id type="new">a2715c7714dbd0f796fe2f42ed487c7f</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -5024,11 +5024,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">11c7a82538428a38397779e16dc399f9</act:parent>
+  <act:parent type="new">11c7a82538428a38397779e16dc399f9</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Önceki Dönem Gelir Ve Kârları</act:name>
-  <act:id type="guid">227f809f30f5cd01cfc766d0112b13b2</act:id>
+  <act:id type="new">227f809f30f5cd01cfc766d0112b13b2</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -5042,11 +5042,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">a2715c7714dbd0f796fe2f42ed487c7f</act:parent>
+  <act:parent type="new">a2715c7714dbd0f796fe2f42ed487c7f</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Diğer Olağan Dışı Gelir Ve Kârlar</act:name>
-  <act:id type="guid">0e45b81bf764074599761da8c903546d</act:id>
+  <act:id type="new">0e45b81bf764074599761da8c903546d</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -5060,11 +5060,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">a2715c7714dbd0f796fe2f42ed487c7f</act:parent>
+  <act:parent type="new">a2715c7714dbd0f796fe2f42ed487c7f</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Olağan Dışı Gider ve Zararlar(-)</act:name>
-  <act:id type="guid">0bfad43b62b2781891a62fb36948369e</act:id>
+  <act:id type="new">0bfad43b62b2781891a62fb36948369e</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -5082,11 +5082,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">11c7a82538428a38397779e16dc399f9</act:parent>
+  <act:parent type="new">11c7a82538428a38397779e16dc399f9</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Önceki Dönem Gider Ve Zararları(-)</act:name>
-  <act:id type="guid">c19fefbed18d3790488abbb40caaba10</act:id>
+  <act:id type="new">c19fefbed18d3790488abbb40caaba10</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -5100,11 +5100,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">0bfad43b62b2781891a62fb36948369e</act:parent>
+  <act:parent type="new">0bfad43b62b2781891a62fb36948369e</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Diğer Olağan Dışı Gider Ve Zararlar(-)</act:name>
-  <act:id type="guid">211d6ef8e7900da41bd130042a42d160</act:id>
+  <act:id type="new">211d6ef8e7900da41bd130042a42d160</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -5118,11 +5118,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">0bfad43b62b2781891a62fb36948369e</act:parent>
+  <act:parent type="new">0bfad43b62b2781891a62fb36948369e</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Dönem Net Kârı veya Zararı</act:name>
-  <act:id type="guid">f331d75a6cf1bb078280030c23e1b7a0</act:id>
+  <act:id type="new">f331d75a6cf1bb078280030c23e1b7a0</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -5140,11 +5140,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">11c7a82538428a38397779e16dc399f9</act:parent>
+  <act:parent type="new">11c7a82538428a38397779e16dc399f9</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Dönem Kârı Veya Zararı</act:name>
-  <act:id type="guid">4f6ce0bdbf8bb36d59da2722045668ae</act:id>
+  <act:id type="new">4f6ce0bdbf8bb36d59da2722045668ae</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -5158,11 +5158,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">f331d75a6cf1bb078280030c23e1b7a0</act:parent>
+  <act:parent type="new">f331d75a6cf1bb078280030c23e1b7a0</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Dönem Kârı Vergi Ve Diğer Yasal Yükümlülük Karşılıkları(-)</act:name>
-  <act:id type="guid">770038bffa0194e7d0e6fd1ac05bc751</act:id>
+  <act:id type="new">770038bffa0194e7d0e6fd1ac05bc751</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -5176,11 +5176,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">f331d75a6cf1bb078280030c23e1b7a0</act:parent>
+  <act:parent type="new">f331d75a6cf1bb078280030c23e1b7a0</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Dönem Net Kârı Veya Zararı</act:name>
-  <act:id type="guid">73aeaaba70d793e86f1b0b871591abd6</act:id>
+  <act:id type="new">73aeaaba70d793e86f1b0b871591abd6</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -5194,11 +5194,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">f331d75a6cf1bb078280030c23e1b7a0</act:parent>
+  <act:parent type="new">f331d75a6cf1bb078280030c23e1b7a0</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Yıllara Yaygın İnşaat Ve Enflasyon Düzeltme Hesabı</act:name>
-  <act:id type="guid">eec2b99d63835181cf3c5139c5057b32</act:id>
+  <act:id type="new">eec2b99d63835181cf3c5139c5057b32</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -5212,11 +5212,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">f331d75a6cf1bb078280030c23e1b7a0</act:parent>
+  <act:parent type="new">f331d75a6cf1bb078280030c23e1b7a0</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Enflasyon Düzeltme Hesabı</act:name>
-  <act:id type="guid">5d192e6e8608a5f74dd4457c7c361cd4</act:id>
+  <act:id type="new">5d192e6e8608a5f74dd4457c7c361cd4</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -5230,11 +5230,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">f331d75a6cf1bb078280030c23e1b7a0</act:parent>
+  <act:parent type="new">f331d75a6cf1bb078280030c23e1b7a0</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Maliyet Hesapları (7/A seçeneği)</act:name>
-  <act:id type="guid">49b3c456b2cd504f95e3ddb3312376a0</act:id>
+  <act:id type="new">49b3c456b2cd504f95e3ddb3312376a0</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -5252,11 +5252,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">f03b8164819b8e8a525102a3f30ac51a</act:parent>
+  <act:parent type="new">f03b8164819b8e8a525102a3f30ac51a</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Maliyet Muhasebesi Bağlantı Hesapları</act:name>
-  <act:id type="guid">42a8adf88c6ba653cc80d30d98538d6a</act:id>
+  <act:id type="new">42a8adf88c6ba653cc80d30d98538d6a</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -5274,11 +5274,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">49b3c456b2cd504f95e3ddb3312376a0</act:parent>
+  <act:parent type="new">49b3c456b2cd504f95e3ddb3312376a0</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Maliyet Muhasebesi Bağlantı Hesabı</act:name>
-  <act:id type="guid">298fb59133417f04f930fa826e326cb3</act:id>
+  <act:id type="new">298fb59133417f04f930fa826e326cb3</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -5292,11 +5292,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">42a8adf88c6ba653cc80d30d98538d6a</act:parent>
+  <act:parent type="new">42a8adf88c6ba653cc80d30d98538d6a</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Maliyet Muhasebesi Yansıtma Hesabı</act:name>
-  <act:id type="guid">1c33932875f136c6eb9f0e7cd49a8c4b</act:id>
+  <act:id type="new">1c33932875f136c6eb9f0e7cd49a8c4b</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -5310,11 +5310,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">42a8adf88c6ba653cc80d30d98538d6a</act:parent>
+  <act:parent type="new">42a8adf88c6ba653cc80d30d98538d6a</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Direkt İlk Madde ve Malzeme Giderleri</act:name>
-  <act:id type="guid">0ba970aa41ad17242b026a5c3234c2dc</act:id>
+  <act:id type="new">0ba970aa41ad17242b026a5c3234c2dc</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -5332,11 +5332,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">49b3c456b2cd504f95e3ddb3312376a0</act:parent>
+  <act:parent type="new">49b3c456b2cd504f95e3ddb3312376a0</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Direkt İlk Madde Ve Malzeme Giderleri Hesabı</act:name>
-  <act:id type="guid">27a32ca0f7d218d2afbe588a49522cf7</act:id>
+  <act:id type="new">27a32ca0f7d218d2afbe588a49522cf7</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -5350,11 +5350,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">0ba970aa41ad17242b026a5c3234c2dc</act:parent>
+  <act:parent type="new">0ba970aa41ad17242b026a5c3234c2dc</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Direkt İlk Madde Ve Malzeme Yansıtma Hesabı</act:name>
-  <act:id type="guid">b993090754157bb1c483975a731c352e</act:id>
+  <act:id type="new">b993090754157bb1c483975a731c352e</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -5368,11 +5368,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">0ba970aa41ad17242b026a5c3234c2dc</act:parent>
+  <act:parent type="new">0ba970aa41ad17242b026a5c3234c2dc</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Direkt İlk Madde Ve Malzeme Fiyat Farkı</act:name>
-  <act:id type="guid">1cf306f949b473c202c80b87bf8e2b07</act:id>
+  <act:id type="new">1cf306f949b473c202c80b87bf8e2b07</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -5386,11 +5386,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">0ba970aa41ad17242b026a5c3234c2dc</act:parent>
+  <act:parent type="new">0ba970aa41ad17242b026a5c3234c2dc</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Direkt İlk Madde Ve Malzeme Miktar Farkı</act:name>
-  <act:id type="guid">fa95ff3055ea551a297eb0d5b2334de2</act:id>
+  <act:id type="new">fa95ff3055ea551a297eb0d5b2334de2</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -5404,11 +5404,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">0ba970aa41ad17242b026a5c3234c2dc</act:parent>
+  <act:parent type="new">0ba970aa41ad17242b026a5c3234c2dc</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Direkt İşçilik Giderleri</act:name>
-  <act:id type="guid">5b6836214574c8dbf99eb13c344c7e61</act:id>
+  <act:id type="new">5b6836214574c8dbf99eb13c344c7e61</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -5426,11 +5426,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">49b3c456b2cd504f95e3ddb3312376a0</act:parent>
+  <act:parent type="new">49b3c456b2cd504f95e3ddb3312376a0</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Direkt İşçilik Giderleri</act:name>
-  <act:id type="guid">1ae8de7086c103b656b4eff01ba17750</act:id>
+  <act:id type="new">1ae8de7086c103b656b4eff01ba17750</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -5444,11 +5444,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">5b6836214574c8dbf99eb13c344c7e61</act:parent>
+  <act:parent type="new">5b6836214574c8dbf99eb13c344c7e61</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Direkt İşçilik Giderleri Yansıtma Hesabı</act:name>
-  <act:id type="guid">9dd4a3c4cdfca8cee2aac995ed0d0df8</act:id>
+  <act:id type="new">9dd4a3c4cdfca8cee2aac995ed0d0df8</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -5462,11 +5462,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">5b6836214574c8dbf99eb13c344c7e61</act:parent>
+  <act:parent type="new">5b6836214574c8dbf99eb13c344c7e61</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Direkt İşçilik Ücret Farkları</act:name>
-  <act:id type="guid">61ca42504e3a0ffbb3e6b4412615b049</act:id>
+  <act:id type="new">61ca42504e3a0ffbb3e6b4412615b049</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -5480,11 +5480,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">5b6836214574c8dbf99eb13c344c7e61</act:parent>
+  <act:parent type="new">5b6836214574c8dbf99eb13c344c7e61</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Direkt İşçilik Süre Farkları</act:name>
-  <act:id type="guid">0f19470a3e67fdb0853f7d250db1d58d</act:id>
+  <act:id type="new">0f19470a3e67fdb0853f7d250db1d58d</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -5498,11 +5498,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">5b6836214574c8dbf99eb13c344c7e61</act:parent>
+  <act:parent type="new">5b6836214574c8dbf99eb13c344c7e61</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Genel Üretim Giderleri</act:name>
-  <act:id type="guid">60aba85221c1516002c8a66884264f84</act:id>
+  <act:id type="new">60aba85221c1516002c8a66884264f84</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -5520,11 +5520,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">49b3c456b2cd504f95e3ddb3312376a0</act:parent>
+  <act:parent type="new">49b3c456b2cd504f95e3ddb3312376a0</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Genel Üretim Giderleri</act:name>
-  <act:id type="guid">cfcb2a05a9db1b875aa80a541c1a0d44</act:id>
+  <act:id type="new">cfcb2a05a9db1b875aa80a541c1a0d44</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -5538,11 +5538,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">60aba85221c1516002c8a66884264f84</act:parent>
+  <act:parent type="new">60aba85221c1516002c8a66884264f84</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Genel Üretim Giderleri Yansıtma Hesabı</act:name>
-  <act:id type="guid">bb0e40000fb730fdd54e26d824ae7707</act:id>
+  <act:id type="new">bb0e40000fb730fdd54e26d824ae7707</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -5556,11 +5556,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">60aba85221c1516002c8a66884264f84</act:parent>
+  <act:parent type="new">60aba85221c1516002c8a66884264f84</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Genel Üretim Giderleri Bütçe Farkları</act:name>
-  <act:id type="guid">e9ab837fb92239f9517bae24c172d52a</act:id>
+  <act:id type="new">e9ab837fb92239f9517bae24c172d52a</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -5574,11 +5574,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">60aba85221c1516002c8a66884264f84</act:parent>
+  <act:parent type="new">60aba85221c1516002c8a66884264f84</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Genel Üretim Giderleri Verimlilik Giderleri</act:name>
-  <act:id type="guid">eccefa49c9cfcb6877f43514a92a129f</act:id>
+  <act:id type="new">eccefa49c9cfcb6877f43514a92a129f</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -5592,11 +5592,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">60aba85221c1516002c8a66884264f84</act:parent>
+  <act:parent type="new">60aba85221c1516002c8a66884264f84</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Genel Üretim Giderleri Kapasite Farkları</act:name>
-  <act:id type="guid">11447d785a6dc5d796cddb5d2fdaaeee</act:id>
+  <act:id type="new">11447d785a6dc5d796cddb5d2fdaaeee</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -5610,11 +5610,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">60aba85221c1516002c8a66884264f84</act:parent>
+  <act:parent type="new">60aba85221c1516002c8a66884264f84</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Hizmet Üretim Maliyeti</act:name>
-  <act:id type="guid">338d061123c09181a8b0afa1f6fc5424</act:id>
+  <act:id type="new">338d061123c09181a8b0afa1f6fc5424</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -5632,11 +5632,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">49b3c456b2cd504f95e3ddb3312376a0</act:parent>
+  <act:parent type="new">49b3c456b2cd504f95e3ddb3312376a0</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Hizmet Üretim Maliyeti</act:name>
-  <act:id type="guid">8fa9f709061665506ae65e4e4953a983</act:id>
+  <act:id type="new">8fa9f709061665506ae65e4e4953a983</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -5650,11 +5650,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">338d061123c09181a8b0afa1f6fc5424</act:parent>
+  <act:parent type="new">338d061123c09181a8b0afa1f6fc5424</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Hizmet Üretim Maliyeti Yansıtma Hesabı</act:name>
-  <act:id type="guid">7ce5b8e1afaeeab602289ddcc47980f4</act:id>
+  <act:id type="new">7ce5b8e1afaeeab602289ddcc47980f4</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -5668,11 +5668,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">338d061123c09181a8b0afa1f6fc5424</act:parent>
+  <act:parent type="new">338d061123c09181a8b0afa1f6fc5424</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Hizmet Üretim Maliyeti Fark Hesapları</act:name>
-  <act:id type="guid">a20a399fadaa7fe84ad25bc3772b47e8</act:id>
+  <act:id type="new">a20a399fadaa7fe84ad25bc3772b47e8</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -5686,11 +5686,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">338d061123c09181a8b0afa1f6fc5424</act:parent>
+  <act:parent type="new">338d061123c09181a8b0afa1f6fc5424</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Araştırma ve Geliştirme Giderleri</act:name>
-  <act:id type="guid">7cd9d2ab1c8c6885e0488464b949662a</act:id>
+  <act:id type="new">7cd9d2ab1c8c6885e0488464b949662a</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -5708,11 +5708,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">49b3c456b2cd504f95e3ddb3312376a0</act:parent>
+  <act:parent type="new">49b3c456b2cd504f95e3ddb3312376a0</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Araştırma Ve Geliştirme Giderleri</act:name>
-  <act:id type="guid">0090a9830876a815c1a9e56db94357c7</act:id>
+  <act:id type="new">0090a9830876a815c1a9e56db94357c7</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -5726,11 +5726,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">7cd9d2ab1c8c6885e0488464b949662a</act:parent>
+  <act:parent type="new">7cd9d2ab1c8c6885e0488464b949662a</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Araştırma Ve Geliştirme Giderleri Yansıtma Hesabı</act:name>
-  <act:id type="guid">f14dbff3a02dd408f69ba8f9250ff137</act:id>
+  <act:id type="new">f14dbff3a02dd408f69ba8f9250ff137</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -5744,11 +5744,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">7cd9d2ab1c8c6885e0488464b949662a</act:parent>
+  <act:parent type="new">7cd9d2ab1c8c6885e0488464b949662a</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Araştırma Ve Geliştirme Gider Farkları</act:name>
-  <act:id type="guid">ba24afb7dba26b11038049aa7af7f1a6</act:id>
+  <act:id type="new">ba24afb7dba26b11038049aa7af7f1a6</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -5762,11 +5762,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">7cd9d2ab1c8c6885e0488464b949662a</act:parent>
+  <act:parent type="new">7cd9d2ab1c8c6885e0488464b949662a</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Pazarlama, Satış ve Dağıtım Giderleri</act:name>
-  <act:id type="guid">3ac96496af2892507fb0a78124fd9bc5</act:id>
+  <act:id type="new">3ac96496af2892507fb0a78124fd9bc5</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -5784,11 +5784,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">49b3c456b2cd504f95e3ddb3312376a0</act:parent>
+  <act:parent type="new">49b3c456b2cd504f95e3ddb3312376a0</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Pazarlama Satış Ve Dağıtım Giderleri</act:name>
-  <act:id type="guid">1398a653fa5a1db180fb1e2dc48d9385</act:id>
+  <act:id type="new">1398a653fa5a1db180fb1e2dc48d9385</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -5802,11 +5802,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">3ac96496af2892507fb0a78124fd9bc5</act:parent>
+  <act:parent type="new">3ac96496af2892507fb0a78124fd9bc5</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Pazarlama Satış Ve Dağıtım Giderleri Yansıtma Hesabı</act:name>
-  <act:id type="guid">762e5343f57b248f6942ec6f9ad828f5</act:id>
+  <act:id type="new">762e5343f57b248f6942ec6f9ad828f5</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -5820,11 +5820,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">3ac96496af2892507fb0a78124fd9bc5</act:parent>
+  <act:parent type="new">3ac96496af2892507fb0a78124fd9bc5</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Pazarlama Satış Ve Dağıtım Giderleri Fark Hesabı</act:name>
-  <act:id type="guid">e2cec3c8f2fba2c73b6b9c655871a42b</act:id>
+  <act:id type="new">e2cec3c8f2fba2c73b6b9c655871a42b</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -5838,11 +5838,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">3ac96496af2892507fb0a78124fd9bc5</act:parent>
+  <act:parent type="new">3ac96496af2892507fb0a78124fd9bc5</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Genel Yönetim Giderleri</act:name>
-  <act:id type="guid">6805ca86041d411140f24330269b93f2</act:id>
+  <act:id type="new">6805ca86041d411140f24330269b93f2</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -5860,11 +5860,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">49b3c456b2cd504f95e3ddb3312376a0</act:parent>
+  <act:parent type="new">49b3c456b2cd504f95e3ddb3312376a0</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Genel Yönetim Giderleri</act:name>
-  <act:id type="guid">ade99c8ec724078363e0c53611297212</act:id>
+  <act:id type="new">ade99c8ec724078363e0c53611297212</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -5878,11 +5878,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">6805ca86041d411140f24330269b93f2</act:parent>
+  <act:parent type="new">6805ca86041d411140f24330269b93f2</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Genel Yönetim Giderleri Yansıtma Hesabı</act:name>
-  <act:id type="guid">adcc80d973c4d365a33fbe55bb58383a</act:id>
+  <act:id type="new">adcc80d973c4d365a33fbe55bb58383a</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -5896,11 +5896,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">6805ca86041d411140f24330269b93f2</act:parent>
+  <act:parent type="new">6805ca86041d411140f24330269b93f2</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Genel Yönetim Gider Farkları Hesabı</act:name>
-  <act:id type="guid">f5ba439bc3d4301a5f2fc0f31183eb7d</act:id>
+  <act:id type="new">f5ba439bc3d4301a5f2fc0f31183eb7d</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -5914,11 +5914,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">6805ca86041d411140f24330269b93f2</act:parent>
+  <act:parent type="new">6805ca86041d411140f24330269b93f2</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Finansman Giderleri</act:name>
-  <act:id type="guid">8b2efe7250fdd2ccbbfe9a2f06ddc269</act:id>
+  <act:id type="new">8b2efe7250fdd2ccbbfe9a2f06ddc269</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -5936,11 +5936,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">49b3c456b2cd504f95e3ddb3312376a0</act:parent>
+  <act:parent type="new">49b3c456b2cd504f95e3ddb3312376a0</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Finansman Giderleri</act:name>
-  <act:id type="guid">a8751020b363957973f99537982c2d31</act:id>
+  <act:id type="new">a8751020b363957973f99537982c2d31</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -5954,11 +5954,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">8b2efe7250fdd2ccbbfe9a2f06ddc269</act:parent>
+  <act:parent type="new">8b2efe7250fdd2ccbbfe9a2f06ddc269</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Finansman Giderleri Yansıtma Hesabı</act:name>
-  <act:id type="guid">62dbcc66eab0ae7b22502a3e42d445ad</act:id>
+  <act:id type="new">62dbcc66eab0ae7b22502a3e42d445ad</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -5972,11 +5972,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">8b2efe7250fdd2ccbbfe9a2f06ddc269</act:parent>
+  <act:parent type="new">8b2efe7250fdd2ccbbfe9a2f06ddc269</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Finansman Giderleri Fark Hesabı</act:name>
-  <act:id type="guid">e2af12061b4d8d0b03804d0812525e6f</act:id>
+  <act:id type="new">e2af12061b4d8d0b03804d0812525e6f</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -5990,11 +5990,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">8b2efe7250fdd2ccbbfe9a2f06ddc269</act:parent>
+  <act:parent type="new">8b2efe7250fdd2ccbbfe9a2f06ddc269</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Yönetim Muhasebesi Hesapları</act:name>
-  <act:id type="guid">f36bbe36bd41bbf1abff845da381474f</act:id>
+  <act:id type="new">f36bbe36bd41bbf1abff845da381474f</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -6012,11 +6012,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">f03b8164819b8e8a525102a3f30ac51a</act:parent>
+  <act:parent type="new">f03b8164819b8e8a525102a3f30ac51a</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Nazım Hesaplar</act:name>
-  <act:id type="guid">62fe8e9d99fcad3af990663b1d012424</act:id>
+  <act:id type="new">62fe8e9d99fcad3af990663b1d012424</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -6034,11 +6034,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">f03b8164819b8e8a525102a3f30ac51a</act:parent>
+  <act:parent type="new">f03b8164819b8e8a525102a3f30ac51a</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Maliyet Hesapları (7/B Seçeneği)</act:name>
-  <act:id type="guid">829458fce1c661f3ea8e2bed802e23e7</act:id>
+  <act:id type="new">829458fce1c661f3ea8e2bed802e23e7</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -6056,11 +6056,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">f03b8164819b8e8a525102a3f30ac51a</act:parent>
+  <act:parent type="new">f03b8164819b8e8a525102a3f30ac51a</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Gider Çeşitleri</act:name>
-  <act:id type="guid">68ed78ebc81c897e31897325861d6ae7</act:id>
+  <act:id type="new">68ed78ebc81c897e31897325861d6ae7</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -6078,11 +6078,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">829458fce1c661f3ea8e2bed802e23e7</act:parent>
+  <act:parent type="new">829458fce1c661f3ea8e2bed802e23e7</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>İlk Madde Ve Malzeme Giderleri</act:name>
-  <act:id type="guid">1960089aee1ef60a82b4fa097954e66c</act:id>
+  <act:id type="new">1960089aee1ef60a82b4fa097954e66c</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -6096,11 +6096,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">68ed78ebc81c897e31897325861d6ae7</act:parent>
+  <act:parent type="new">68ed78ebc81c897e31897325861d6ae7</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>İşçi Ücret Ve Giderleri</act:name>
-  <act:id type="guid">9f0192f0afc44838eed39a3d4c4644d4</act:id>
+  <act:id type="new">9f0192f0afc44838eed39a3d4c4644d4</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -6114,11 +6114,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">68ed78ebc81c897e31897325861d6ae7</act:parent>
+  <act:parent type="new">68ed78ebc81c897e31897325861d6ae7</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Memur Ücret Ve Giderleri</act:name>
-  <act:id type="guid">76f29ec958a0e53dfae6ac729b651138</act:id>
+  <act:id type="new">76f29ec958a0e53dfae6ac729b651138</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -6132,11 +6132,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">68ed78ebc81c897e31897325861d6ae7</act:parent>
+  <act:parent type="new">68ed78ebc81c897e31897325861d6ae7</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Dışarıdan Sağlanan Fayda Ve Hizmetler</act:name>
-  <act:id type="guid">6f84a7c3da1bf70e0a79569b5bb33c4b</act:id>
+  <act:id type="new">6f84a7c3da1bf70e0a79569b5bb33c4b</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -6150,11 +6150,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">68ed78ebc81c897e31897325861d6ae7</act:parent>
+  <act:parent type="new">68ed78ebc81c897e31897325861d6ae7</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Çeşitli Giderler</act:name>
-  <act:id type="guid">506692766fd09da87731cf9f3aedf2bf</act:id>
+  <act:id type="new">506692766fd09da87731cf9f3aedf2bf</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -6168,11 +6168,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">68ed78ebc81c897e31897325861d6ae7</act:parent>
+  <act:parent type="new">68ed78ebc81c897e31897325861d6ae7</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Vergi, Resim Ve Harçlar</act:name>
-  <act:id type="guid">c89c5dfa6cb3445cfbedc24ea34a5a7c</act:id>
+  <act:id type="new">c89c5dfa6cb3445cfbedc24ea34a5a7c</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -6186,11 +6186,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">68ed78ebc81c897e31897325861d6ae7</act:parent>
+  <act:parent type="new">68ed78ebc81c897e31897325861d6ae7</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Amortisman Ve Tükenme Payları</act:name>
-  <act:id type="guid">084e94c69e25de0982646f0b66ee82f5</act:id>
+  <act:id type="new">084e94c69e25de0982646f0b66ee82f5</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -6204,11 +6204,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">68ed78ebc81c897e31897325861d6ae7</act:parent>
+  <act:parent type="new">68ed78ebc81c897e31897325861d6ae7</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Finansman Giderleri</act:name>
-  <act:id type="guid">485e1ed46e29cdc0fd94ce8badc608db</act:id>
+  <act:id type="new">485e1ed46e29cdc0fd94ce8badc608db</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -6222,11 +6222,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">68ed78ebc81c897e31897325861d6ae7</act:parent>
+  <act:parent type="new">68ed78ebc81c897e31897325861d6ae7</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Gider Çeşitleri Yansıtma Hesabı</act:name>
-  <act:id type="guid">d656e998c5a83cf01fec482ff85834a1</act:id>
+  <act:id type="new">d656e998c5a83cf01fec482ff85834a1</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -6240,11 +6240,11 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">68ed78ebc81c897e31897325861d6ae7</act:parent>
+  <act:parent type="new">68ed78ebc81c897e31897325861d6ae7</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Üretim Maliyet Hesabı</act:name>
-  <act:id type="guid">fe39c38cd28f3833490bcaba9318c8a8</act:id>
+  <act:id type="new">fe39c38cd28f3833490bcaba9318c8a8</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -6258,7 +6258,7 @@
       <slot:value type="string">Not Set</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">68ed78ebc81c897e31897325861d6ae7</act:parent>
+  <act:parent type="new">68ed78ebc81c897e31897325861d6ae7</act:parent>
 </gnc:account>
 </gnc-account-example>