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