gnucash maint: Multiple changes pushed

John Ralls jralls at code.gnucash.org
Sun Dec 23 17:38:33 EST 2018


Updated	 via  https://github.com/Gnucash/gnucash/commit/1a5c2dd2 (commit)
	 via  https://github.com/Gnucash/gnucash/commit/4c4f77ef (commit)
	 via  https://github.com/Gnucash/gnucash/commit/68f8ba8b (commit)
	from  https://github.com/Gnucash/gnucash/commit/4585f60d (commit)



commit 1a5c2dd25493714fbf6ddd4fe986560772dc817b
Merge: 4585f60 4c4f77e
Author: John Ralls <jralls at ceridwen.us>
Date:   Sun Dec 23 13:48:24 2018 -0800

    Merge hauptsignal's 'ekr17' into maint.


commit 4c4f77ef503373cce8d3c1c8588df131a5190fc6
Author: hauptsignal <public2018 at hauptsignal.at>
Date:   Sun Dec 23 20:23:47 2018 +0100

    Added template file to CMakeLists

diff --git a/data/accounts/de_AT/CMakeLists.txt b/data/accounts/de_AT/CMakeLists.txt
index 29e2e02..331171e 100644
--- a/data/accounts/de_AT/CMakeLists.txt
+++ b/data/accounts/de_AT/CMakeLists.txt
@@ -7,7 +7,8 @@ set(dist_account_DATA
   acctchrt_common.gnucash-xea
   acctchrt_houseown.gnucash-xea
   acctchrt_investment.gnucash-xea
-  acctchrt_kids.gnucash-xea)
+  acctchrt_kids.gnucash-xea
+  acctchrt_ekr2017.gnucash-xea)
 
 set_dist_list(DE_AT_DIST ${dist_account_DATA} CMakeLists.txt)
 

commit 68f8ba8bafb70e15a7c356daae5996a29353a7c5
Author: hauptsignal <public2018 at hauptsignal.at>
Date:   Sun Dec 16 22:48:21 2018 +0100

    Adding austrian account template
    
    Österreichischer Einheitskontenrahmen, Stand Mai 2017
    Von der Webseite der Kammer der Steuerberater und Wirtschaftsprüfer
    (https://www.ksw.or.at/), Fachgutachten Betriebswirtschaft, KSF/BW 6.

diff --git a/data/accounts/de_AT/acctchrt_ekr2017.gnucash-xea b/data/accounts/de_AT/acctchrt_ekr2017.gnucash-xea
new file mode 100755
index 0000000..fb910cf
--- /dev/null
+++ b/data/accounts/de_AT/acctchrt_ekr2017.gnucash-xea
@@ -0,0 +1,5951 @@
+<?xml version="1.0" encoding="utf-8" ?>
+<gnc-account-example
+     xmlns="http://www.gnucash.org/XML/"
+     xmlns:act="http://www.gnucash.org/XML/act"
+     xmlns:addr="http://www.gnucash.org/XML/addr"
+     xmlns:bgt="http://www.gnucash.org/XML/bgt"
+     xmlns:billterm="http://www.gnucash.org/XML/billterm"
+     xmlns:book="http://www.gnucash.org/XML/book"
+     xmlns:bt-days="http://www.gnucash.org/XML/bt-days"
+     xmlns:bt-prox="http://www.gnucash.org/XML/bt-prox"
+     xmlns:cd="http://www.gnucash.org/XML/cd"
+     xmlns:cmdty="http://www.gnucash.org/XML/cmdty"
+     xmlns:cust="http://www.gnucash.org/XML/cust"
+     xmlns:employee="http://www.gnucash.org/XML/employee"
+     xmlns:fs="http://www.gnucash.org/XML/fs"
+     xmlns:gnc="http://www.gnucash.org/XML/gnc"
+     xmlns:gnc-act="http://www.gnucash.org/XML/gnc-act"
+     xmlns:invoice="http://www.gnucash.org/XML/invoice"
+     xmlns:job="http://www.gnucash.org/XML/job"
+     xmlns:lot="http://www.gnucash.org/XML/lot"
+     xmlns:order="http://www.gnucash.org/XML/order"
+     xmlns:owner="http://www.gnucash.org/XML/owner"
+     xmlns:price="http://www.gnucash.org/XML/price"
+     xmlns:recurrence="http://www.gnucash.org/XML/recurrence"
+     xmlns:slot="http://www.gnucash.org/XML/slot"
+     xmlns:split="http://www.gnucash.org/XML/split"
+     xmlns:sx="http://www.gnucash.org/XML/sx"
+     xmlns:taxtable="http://www.gnucash.org/XML/taxtable"
+     xmlns:trn="http://www.gnucash.org/XML/trn"
+     xmlns:ts="http://www.gnucash.org/XML/ts"
+     xmlns:tte="http://www.gnucash.org/XML/tte"
+     xmlns:entry="http://www.gnucash.org/XML/entry"
+     xmlns:vendor="http://www.gnucash.org/XML/vendor">
+<gnc-act:title>
+  EKR-2017
+</gnc-act:title>
+<gnc-act:short-description>
+  Österreichischer Einheitskontenrahmen, Stand 2017
+</gnc-act:short-description>
+<gnc-act:long-description>
+Das ist der österreichische Einheitskontenrahmen. Er wurde vom Fachsenat für Betriebswirtschaft der Kammer der Wirtschaftstreuhänder unter der Bezeichnung KFS/BW 6 im Mai 2017 beschlossen und veröffentlich.
+
+
+Bei Gebrauch dieses Kontenrahmens sind die allgemeinen Konten abzuwählen. Dieser Rahmen enthält nur Platzhalterkonten der dreistufigen Hierachie.
+
+
+Alle Konten besitzen eine Kontonummer. Durch Anzeige der Spalte "Kontonummer" in der Kontenübersicht kann die Reihenfolge durch Sortierung dieser richtig dargestellt werden.
+</gnc-act:long-description>
+<gnc-act:exclude-from-select-all>1</gnc-act:exclude-from-select-all>
+<gnc:account version="2.0.0">
+  <act:name>Root Account</act:name>
+  <act:id type="new">59d3eca1e1c2c3a6fa981e0856665bfb</act:id>
+  <act:type>ROOT</act:type>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Anlagevermögen</act:name>
+  <act:id type="new">60805095e127287f17d8444517174fee</act:id>
+  <act:type>ASSET</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>0</act:code>
+  <act:description>Kontenklasse 0</act:description>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">true</slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">59d3eca1e1c2c3a6fa981e0856665bfb</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Immaterielle Vermögensgegenstände</act:name>
+  <act:id type="new">b4c70ca4b9fdf3ae71cb38978d00bfc1</act:id>
+  <act:type>ASSET</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>01</act:code>
+  <act:description>Kontengruppe 01</act:description>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">true</slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">60805095e127287f17d8444517174fee</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Konzessionen</act:name>
+  <act:id type="new">8f522ca69f9670780447aa8c217dc526</act:id>
+  <act:type>ASSET</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>010</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">true</slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">b4c70ca4b9fdf3ae71cb38978d00bfc1</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Patentrechte und Lizenzen</act:name>
+  <act:id type="new">36e3d367bd88c8d81c5b4d0bc7597e95</act:id>
+  <act:type>ASSET</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>011</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">true</slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">b4c70ca4b9fdf3ae71cb38978d00bfc1</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Datenverarbeitungsprogramme</act:name>
+  <act:id type="new">62bcaf85c9dc49ef2c4cf4b253d43f77</act:id>
+  <act:type>ASSET</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>012</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">true</slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">b4c70ca4b9fdf3ae71cb38978d00bfc1</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Marken, Warenzeichen und Musterschutzrechte, sonstige Urheberrechte</act:name>
+  <act:id type="new">f5fb361b61b6ffad2536151b868a458b</act:id>
+  <act:type>ASSET</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>013</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">true</slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">b4c70ca4b9fdf3ae71cb38978d00bfc1</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Pacht- und Mietrechte</act:name>
+  <act:id type="new">6839350a895cfbc3b2b6de524fabd1ab</act:id>
+  <act:type>ASSET</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>014</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">true</slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">b4c70ca4b9fdf3ae71cb38978d00bfc1</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Bezugs- und ähnliche Rechte</act:name>
+  <act:id type="new">19a0faecf3ba13d7c82460d4856aeb6b</act:id>
+  <act:type>ASSET</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>015</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">true</slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">b4c70ca4b9fdf3ae71cb38978d00bfc1</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Geschäfts-/Firmenwert</act:name>
+  <act:id type="new">f06f4996775ce0f855a05db6e0c92b50</act:id>
+  <act:type>ASSET</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>016</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">true</slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">b4c70ca4b9fdf3ae71cb38978d00bfc1</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Umgründungsmehrwert</act:name>
+  <act:id type="new">b1b710015bb8c3304299b136d7fb6e58</act:id>
+  <act:type>ASSET</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>017</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">true</slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">b4c70ca4b9fdf3ae71cb38978d00bfc1</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Geleistete Anzahlungen auf immaterielle Vermögensgegenstände des Anlagemögens</act:name>
+  <act:id type="new">3467d292dccbf95b1f66b8ad692f683e</act:id>
+  <act:type>ASSET</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>018</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">true</slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">b4c70ca4b9fdf3ae71cb38978d00bfc1</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Kumulierte Abschreibungen zu immateriellen Vermögensgegenständen des Anlagevermögens</act:name>
+  <act:id type="new">945c6581d7e201de2cf280d48eb42907</act:id>
+  <act:type>ASSET</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>019</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">true</slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">b4c70ca4b9fdf3ae71cb38978d00bfc1</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Grundstücke, grundstücksgleiche Rechte und Bauten, einschließlich der Bauten auf fremdem Grund</act:name>
+  <act:id type="new">cbbb8c7c25262a550134b93acb9041fe</act:id>
+  <act:type>ASSET</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>02-03</act:code>
+  <act:description>Kontengruppe 02-03</act:description>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">true</slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">60805095e127287f17d8444517174fee</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Unbebaute Grundstücke, soweit nicht landwirtschaftlich genutzt</act:name>
+  <act:id type="new">fbbe2bfa50226992876b270d24213f60</act:id>
+  <act:type>ASSET</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>020</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">true</slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">cbbb8c7c25262a550134b93acb9041fe</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Bebaute Grundstücke (Grundwert)</act:name>
+  <act:id type="new">603bb2092a3ba09040d10ccca11a04d0</act:id>
+  <act:type>ASSET</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>021</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">true</slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">cbbb8c7c25262a550134b93acb9041fe</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Landwirtschaftlich genutzte Grundstücke</act:name>
+  <act:id type="new">0753a65f2353e78ffda801463a4a8257</act:id>
+  <act:type>ASSET</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>022</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">true</slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">cbbb8c7c25262a550134b93acb9041fe</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Grundstücksgleiche Rechte</act:name>
+  <act:id type="new">1a071cecc837238758f5f99b7d645cba</act:id>
+  <act:type>ASSET</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>023</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">true</slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">cbbb8c7c25262a550134b93acb9041fe</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Betriebs- und Geschäftsgebäude auf eigenem Grund</act:name>
+  <act:id type="new">6df3f7ac34fc7a3ec386f43d6b98a6a7</act:id>
+  <act:type>ASSET</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>030</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">true</slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">cbbb8c7c25262a550134b93acb9041fe</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Wohn- und Sozialgebäude auf eigenem Grund</act:name>
+  <act:id type="new">289573f896adf8006bc083bab166d366</act:id>
+  <act:type>ASSET</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>031</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">true</slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">cbbb8c7c25262a550134b93acb9041fe</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Betriebs- und Geschäftsgebäude auf fremdem Grund</act:name>
+  <act:id type="new">2ff72c0e3c891895b04dff2509dea364</act:id>
+  <act:type>ASSET</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>032</act:code>
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+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">true</slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">cbbb8c7c25262a550134b93acb9041fe</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Wohn- und Sozialgebäude auf fremdem Grund</act:name>
+  <act:id type="new">fe163a442cc5dab173992c89d72cc36c</act:id>
+  <act:type>ASSET</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>033</act:code>
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+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">true</slot:value>
+    </slot>
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+  <act:parent type="guid">cbbb8c7c25262a550134b93acb9041fe</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Grundstückseinrichtungen auf eigenem Grund</act:name>
+  <act:id type="new">ac6f4b9998141df1af2d2c471edf7316</act:id>
+  <act:type>ASSET</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>034</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">true</slot:value>
+    </slot>
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+  <act:parent type="guid">cbbb8c7c25262a550134b93acb9041fe</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Grundstückseinrichtungen auf fremdem Grund</act:name>
+  <act:id type="new">789fdb3f85864b2d3ba7e50667455c25</act:id>
+  <act:type>ASSET</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>035</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">true</slot:value>
+    </slot>
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+  <act:parent type="guid">cbbb8c7c25262a550134b93acb9041fe</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Bauliche Investitionen in fremden Betriebs- und Geschäftsgebäuden</act:name>
+  <act:id type="new">a191ce3b38e0389e338ed0454a83c20e</act:id>
+  <act:type>ASSET</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>036</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">true</slot:value>
+    </slot>
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+  <act:parent type="guid">cbbb8c7c25262a550134b93acb9041fe</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Bauliche Investitionen in fremden Wohn- und Sozialgebäuden</act:name>
+  <act:id type="new">81c068dc3e14b9e9d3d3085d1e2eb5fc</act:id>
+  <act:type>ASSET</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>037</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">true</slot:value>
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+  <act:parent type="guid">cbbb8c7c25262a550134b93acb9041fe</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Kumulierte Abschreibungen zu Grundstücken, grundstücksgleichen Rechten und Bauten einschließlich Bauten auf fremdem Grund</act:name>
+  <act:id type="new">612c1d964eda8e6846c565a304eec167</act:id>
+  <act:type>ASSET</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>039</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">true</slot:value>
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+  <act:parent type="guid">cbbb8c7c25262a550134b93acb9041fe</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Technische Anlagen und Maschinen</act:name>
+  <act:id type="new">365e934251309f690459759536e834ef</act:id>
+  <act:type>ASSET</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>04-05</act:code>
+  <act:description>Kontengruppe 04-05</act:description>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">true</slot:value>
+    </slot>
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+  <act:parent type="guid">60805095e127287f17d8444517174fee</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Maschinen und maschinelle Anlagen</act:name>
+  <act:id type="new">3911c724229e43f8d5554493dd2cfbde</act:id>
+  <act:type>ASSET</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>040-049</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">true</slot:value>
+    </slot>
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+  <act:parent type="guid">365e934251309f690459759536e834ef</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Maschinenwerkzeuge</act:name>
+  <act:id type="new">98d72609ef2e05efd0d0c274976e9f48</act:id>
+  <act:type>ASSET</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>050</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">true</slot:value>
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+  <act:parent type="guid">365e934251309f690459759536e834ef</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Allgemeine Werkzeuge und Handwerkzeuge</act:name>
+  <act:id type="new">29c2dd0c0c07a4807976abd3916e34f2</act:id>
+  <act:type>ASSET</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>051</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">true</slot:value>
+    </slot>
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+  <act:parent type="guid">365e934251309f690459759536e834ef</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Vorrichtungen, Formen und Modelle</act:name>
+  <act:id type="new">6e7d511b4f935cfcee9b2c23f2d804b0</act:id>
+  <act:type>ASSET</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>052</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">true</slot:value>
+    </slot>
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+  <act:parent type="guid">365e934251309f690459759536e834ef</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Andere Erzeugungshilfsmittel</act:name>
+  <act:id type="new">20d7a3e6b8264ae6547f7b543e583492</act:id>
+  <act:type>ASSET</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>053</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">true</slot:value>
+    </slot>
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+  <act:parent type="guid">365e934251309f690459759536e834ef</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Hebezeuge und Montageanlagen</act:name>
+  <act:id type="new">8578382297cf0ea2f278d82156a8077e</act:id>
+  <act:type>ASSET</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>054</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">true</slot:value>
+    </slot>
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+  <act:parent type="guid">365e934251309f690459759536e834ef</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Geringwertige Vermögensgegenstände, soweit im Erzeugungsprozess verwendet</act:name>
+  <act:id type="new">6f16967e35d5b739903cb9c5196e7a39</act:id>
+  <act:type>ASSET</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>055</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">true</slot:value>
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+  <act:parent type="guid">365e934251309f690459759536e834ef</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Festwerte technische Anlagen und Maschinen</act:name>
+  <act:id type="new">c540c37c4ca748afd5f89f5f630d8b08</act:id>
+  <act:type>ASSET</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>056</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">true</slot:value>
+    </slot>
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+  <act:parent type="guid">365e934251309f690459759536e834ef</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Kumulierte Abschreibungen zu technischen Anlagen und Maschinen</act:name>
+  <act:id type="new">c45c52ab2e2778b45b1503ac43f35dae</act:id>
+  <act:type>ASSET</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>059</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">true</slot:value>
+    </slot>
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+  <act:parent type="guid">365e934251309f690459759536e834ef</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Andere Anlagen, Betriebs- und Geschäftsausstattung</act:name>
+  <act:id type="new">d3655aec0ed027e4c7fc3d081ab1b28d</act:id>
+  <act:type>ASSET</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>06</act:code>
+  <act:description>Kontengruppe 06</act:description>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">true</slot:value>
+    </slot>
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+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Betriebs- und Geschäftsausstattung, soweit nicht gesondert angeführt</act:name>
+  <act:id type="new">a22c75c047f795a980b4a75ed63d42cc</act:id>
+  <act:type>ASSET</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>060</act:code>
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+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">true</slot:value>
+    </slot>
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+  <act:parent type="guid">d3655aec0ed027e4c7fc3d081ab1b28d</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Andere Anlagen, soweit nicht gesondert angeführt</act:name>
+  <act:id type="new">6df0f8af02daf2a595e841c07b6f8f9b</act:id>
+  <act:type>ASSET</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>061</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">true</slot:value>
+    </slot>
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+  <act:parent type="guid">d3655aec0ed027e4c7fc3d081ab1b28d</act:parent>
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+<gnc:account version="2.0.0">
+  <act:name>Büromaschinen, EDV-Anlagen</act:name>
+  <act:id type="new">0ac906f63a1fe2ecbc19bd7171ad120d</act:id>
+  <act:type>ASSET</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>062</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">true</slot:value>
+    </slot>
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+  <act:parent type="guid">d3655aec0ed027e4c7fc3d081ab1b28d</act:parent>
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+<gnc:account version="2.0.0">
+  <act:name>PKW und Kombis</act:name>
+  <act:id type="new">60a77929aeec837596e77f141b99ac03</act:id>
+  <act:type>ASSET</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>063</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">true</slot:value>
+    </slot>
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+  <act:parent type="guid">d3655aec0ed027e4c7fc3d081ab1b28d</act:parent>
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+  <act:name>LKW</act:name>
+  <act:id type="new">f24d086d3274c23ce1371125fa7de40e</act:id>
+  <act:type>ASSET</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
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+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>064</act:code>
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+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">true</slot:value>
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+<gnc:account version="2.0.0">
+  <act:name>Andere Beförderungsmittel</act:name>
+  <act:id type="new">547601170ab3b5318b7a1da2fc87131b</act:id>
+  <act:type>ASSET</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
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+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>065</act:code>
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+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">true</slot:value>
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+  <act:name>Gebinde</act:name>
+  <act:id type="new">6c3603d675c9af7927c7e9a99a77a048</act:id>
+  <act:type>ASSET</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
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+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>066</act:code>
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+      <slot:value type="string">true</slot:value>
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+  <act:name>Geringwertige Vermögensgegenstände, soweit nicht im Erzeugungsprozess verwendet</act:name>
+  <act:id type="new">dfa7df74b804114199e2024ed5694c45</act:id>
+  <act:type>ASSET</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
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+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>067</act:code>
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+      <slot:value type="string">true</slot:value>
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+  <act:name>Festwerte außer technische Anlagen und Maschinen</act:name>
+  <act:id type="new">db9fc2989499b175f21fd3a14bd0efcb</act:id>
+  <act:type>ASSET</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
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+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>068</act:code>
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+  <act:id type="new">25ca0c5bc80b152a4569dcdd6a926181</act:id>
+  <act:type>ASSET</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
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+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>069</act:code>
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+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">true</slot:value>
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+  <act:parent type="guid">d3655aec0ed027e4c7fc3d081ab1b28d</act:parent>
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+  <act:name>Geleistete Anzahlungen und Anlagen in Bau</act:name>
+  <act:id type="new">f1ea50a30c546b27a57e470ac58aaa4f</act:id>
+  <act:type>ASSET</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>07</act:code>
+  <act:description>Kontengruppe 07</act:description>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">true</slot:value>
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+<gnc:account version="2.0.0">
+  <act:name>Geleistete Anzahlungen auf Sachanlagen</act:name>
+  <act:id type="new">08bceeb23b3ade2a3939a7ff1a38fd0d</act:id>
+  <act:type>ASSET</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>070</act:code>
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+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">true</slot:value>
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+<gnc:account version="2.0.0">
+  <act:name>Anlagen in Bau</act:name>
+  <act:id type="new">118e726fd00ce9cfc4ba2129c481d045</act:id>
+  <act:type>ASSET</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
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+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>071</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">true</slot:value>
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+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Kumulierte Abschreibungen zu geleisteten Anzahlungen auf Sachanlagen und Anlagen in Bau</act:name>
+  <act:id type="new">2978b8fd430a1b7fba212a165ee10601</act:id>
+  <act:type>ASSET</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>079</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">true</slot:value>
+    </slot>
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+  <act:parent type="guid">f1ea50a30c546b27a57e470ac58aaa4f</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Finanzanlagen</act:name>
+  <act:id type="new">78d992301e76cbf3eaeaac3c872099bb</act:id>
+  <act:type>ASSET</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>08-09</act:code>
+  <act:description>Kontengruppe 08-09</act:description>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">true</slot:value>
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+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Anteile an verbundenen Unternehmen außer an Mutterunternehmen</act:name>
+  <act:id type="new">ca3b1e74377138ac0a415cac647ebc20</act:id>
+  <act:type>ASSET</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>080</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">true</slot:value>
+    </slot>
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+  <act:parent type="guid">78d992301e76cbf3eaeaac3c872099bb</act:parent>
+</gnc:account>
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+  <act:name>Beteiligungen an Gemeinschaftsunternehmen</act:name>
+  <act:id type="new">39e6626d21bcf0986fd8404cd7c0cccd</act:id>
+  <act:type>ASSET</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>081</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">true</slot:value>
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+<gnc:account version="2.0.0">
+  <act:name>Beteiligungen an assoziierten Unternehmen</act:name>
+  <act:id type="new">80748b1d9c8f812b84d7a666a3ab29f5</act:id>
+  <act:type>ASSET</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>082</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">true</slot:value>
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+  <act:parent type="guid">78d992301e76cbf3eaeaac3c872099bb</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Anteile an Mutterunternehmen</act:name>
+  <act:id type="new">2470d906b250f165775847acdadadf0e</act:id>
+  <act:type>ASSET</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>083</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">true</slot:value>
+    </slot>
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+  <act:parent type="guid">78d992301e76cbf3eaeaac3c872099bb</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Sonstige Beteiligungen</act:name>
+  <act:id type="new">70df69598dec0dfccf00657d66ed7e8b</act:id>
+  <act:type>ASSET</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
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+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>084</act:code>
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+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">true</slot:value>
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+  <act:name>Ausleihungen an verbundene Unternehmen</act:name>
+  <act:id type="new">1b449a214e8e4f8731678bd9b7a28e5f</act:id>
+  <act:type>ASSET</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>085</act:code>
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+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">true</slot:value>
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+  <act:parent type="guid">78d992301e76cbf3eaeaac3c872099bb</act:parent>
+</gnc:account>
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+  <act:name>Ausleihungen an Unternehmen, mit denen ein Beteiligungsverhältnis besteht</act:name>
+  <act:id type="new">a8467b8960073e9bd5a338f78725372e</act:id>
+  <act:type>ASSET</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
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+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>086</act:code>
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+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">true</slot:value>
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+  <act:name>Ausleihungen an Gesellschafter</act:name>
+  <act:id type="new">6cf8d7e503aeaddec11bb106780e8629</act:id>
+  <act:type>ASSET</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
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+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>087</act:code>
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+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">true</slot:value>
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+  <act:name>Sonstige Ausleihungen</act:name>
+  <act:id type="new">61479ed158215834ce91d257d36c4ec5</act:id>
+  <act:type>ASSET</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
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+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>088</act:code>
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+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">true</slot:value>
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+<gnc:account version="2.0.0">
+  <act:name>Sonstige Anteile an Kapitalgesellschaften ohne Beteiligungscharakter</act:name>
+  <act:id type="new">ebe2eaf90900806f3fbe672f542715e8</act:id>
+  <act:type>ASSET</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
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+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>089</act:code>
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+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">true</slot:value>
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+  <act:name>Sonstige Anteile an Personengesellschaften ohne Beteiligungscharakter</act:name>
+  <act:id type="new">4ffcbe5b549fcab733057628c3701479</act:id>
+  <act:type>ASSET</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
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+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>090</act:code>
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+      <slot:value type="string">true</slot:value>
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+  <act:type>ASSET</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
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+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>091</act:code>
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+    <slot>
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+      <slot:value type="string">true</slot:value>
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+<gnc:account version="2.0.0">
+  <act:name>Sonstige Anteile an Investmentfonds</act:name>
+  <act:id type="new">15b9372daadd2236235e34741b73abb5</act:id>
+  <act:type>ASSET</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
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+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>092</act:code>
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+      <slot:value type="string">true</slot:value>
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+  <act:name>Festverzinsliche Wertpapiere des Anlagevermögens</act:name>
+  <act:id type="new">568c9cefa6dccc12132b839ce1bf0707</act:id>
+  <act:type>ASSET</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
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+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>093</act:code>
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+      <slot:value type="string">true</slot:value>
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+  <act:name>Sonstige Finanzanlagen, Wertrechte</act:name>
+  <act:id type="new">a5a5713c50209154dc280041dfb29552</act:id>
+  <act:type>ASSET</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
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+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>094-097</act:code>
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+      <slot:value type="string">true</slot:value>
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+  <act:name>Geleistete Anzahlungen auf Finanzanlagen</act:name>
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+  <act:type>ASSET</act:type>
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+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
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+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>098</act:code>
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+  <act:name>Kumulierte Abschreibungen zu Finanzanlagen</act:name>
+  <act:id type="new">c334c39f714f4289ea66d4b68213c5b7</act:id>
+  <act:type>ASSET</act:type>
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+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
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+  <act:code>099</act:code>
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+  <act:type>ASSET</act:type>
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+    <cmdty:id>EUR</cmdty:id>
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+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>1</act:code>
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+  <act:name>Bezugsverrechnung für den Produktionsprozess/für Verwaltung und Vertrieb</act:name>
+  <act:id type="new">8988f575a8b50ed074ef837a9af2ff9e</act:id>
+  <act:type>ASSET</act:type>
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+    <cmdty:id>EUR</cmdty:id>
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+      <slot:value type="string">true</slot:value>
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+  <act:name>Rohstoffe</act:name>
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+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
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+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">true</slot:value>
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+  <act:parent type="guid">3a4ae54c12928246337951ba046c1ea3</act:parent>
+</gnc:account>
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+  <act:name>Bezogene Teile</act:name>
+  <act:id type="new">e83a118d51816bcb6e4f23c3690a19d8</act:id>
+  <act:type>ASSET</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>12</act:code>
+  <act:description>Kontengruppe 12</act:description>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">true</slot:value>
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+  <act:parent type="guid">3a4ae54c12928246337951ba046c1ea3</act:parent>
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+<gnc:account version="2.0.0">
+  <act:name>Hilfsstoffe, Betriebsstoffe</act:name>
+  <act:id type="new">bffb4e6a99d18d24a1ddf7dac2bd2b3e</act:id>
+  <act:type>ASSET</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>13</act:code>
+  <act:description>Kontengruppe 13</act:description>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">true</slot:value>
+    </slot>
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+  <act:parent type="guid">3a4ae54c12928246337951ba046c1ea3</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Hilfsstoffe</act:name>
+  <act:id type="new">fd0a141b34949f3c69ba49810d5bd7c0</act:id>
+  <act:type>ASSET</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>130-134</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">true</slot:value>
+    </slot>
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+  <act:parent type="guid">bffb4e6a99d18d24a1ddf7dac2bd2b3e</act:parent>
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+<gnc:account version="2.0.0">
+  <act:name>Betriebsstoffe</act:name>
+  <act:id type="new">83039fd59a88d490afba9060ae96618f</act:id>
+  <act:type>ASSET</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>135-139</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">true</slot:value>
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+<gnc:account version="2.0.0">
+  <act:name>Unfertige Erzeugnisse</act:name>
+  <act:id type="new">60e09c2729f9533dccea613666f94794</act:id>
+  <act:type>ASSET</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>14</act:code>
+  <act:description>Kontengruppe 14</act:description>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">true</slot:value>
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+  <act:parent type="guid">3a4ae54c12928246337951ba046c1ea3</act:parent>
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+<gnc:account version="2.0.0">
+  <act:name>Fertige Erzeugnisse</act:name>
+  <act:id type="new">e6fd6ca9f824013dba7cbb6f80c5e775</act:id>
+  <act:type>ASSET</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>15</act:code>
+  <act:description>Kontengruppe 15</act:description>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">true</slot:value>
+    </slot>
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+  <act:parent type="guid">3a4ae54c12928246337951ba046c1ea3</act:parent>
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+<gnc:account version="2.0.0">
+  <act:name>Waren</act:name>
+  <act:id type="new">e9dd9788590de192cb8c2c9731b68193</act:id>
+  <act:type>ASSET</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>16</act:code>
+  <act:description>Kontengruppe 16</act:description>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">true</slot:value>
+    </slot>
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+  <act:parent type="guid">3a4ae54c12928246337951ba046c1ea3</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Noch nicht abrechenbare Leistungen</act:name>
+  <act:id type="new">db611b9f963622cf23d63fac46029723</act:id>
+  <act:type>ASSET</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>17</act:code>
+  <act:description>Kontengruppe 17</act:description>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">true</slot:value>
+    </slot>
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+  <act:parent type="guid">3a4ae54c12928246337951ba046c1ea3</act:parent>
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+  <act:name>Geleistete Anzahlungen auf Vorräte</act:name>
+  <act:id type="new">dbd2e9f9490f24e89c022392e67255bd</act:id>
+  <act:type>ASSET</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>18</act:code>
+  <act:description>Kontengruppe 18</act:description>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">true</slot:value>
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+  <act:parent type="guid">3a4ae54c12928246337951ba046c1ea3</act:parent>
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+<gnc:account version="2.0.0">
+  <act:name>Wertberichtigungen zu Vorräten</act:name>
+  <act:id type="new">ed3c65a7a8342ba4117b3bf5daccd4bc</act:id>
+  <act:type>ASSET</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>19</act:code>
+  <act:description>Kontengruppe 19</act:description>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">true</slot:value>
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+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Sonstiges Umlaufvermögen, aktive Rechnungsabgrenzungsposten, aktive latente Steuern</act:name>
+  <act:id type="new">b3e04dd3436621b21ec0ce366d8584c5</act:id>
+  <act:type>ASSET</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>2</act:code>
+  <act:description>Kontenklasse 2</act:description>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">true</slot:value>
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+  <act:parent type="guid">59d3eca1e1c2c3a6fa981e0856665bfb</act:parent>
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+<gnc:account version="2.0.0">
+  <act:name>Forderungen aus Lieferungen und Leistungen</act:name>
+  <act:id type="new">fe9bfae85534d6c9403cc509b5a72a95</act:id>
+  <act:type>ASSET</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>20-21</act:code>
+  <act:description>Kontengruppe 20-21</act:description>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">true</slot:value>
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+  <act:parent type="guid">b3e04dd3436621b21ec0ce366d8584c5</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Forderungen aus Lieferungen und Leistungen Inland (0% USt, umsatzsteuerfrei)</act:name>
+  <act:id type="new">a94255c03ff2d05402f18e6f3d986d80</act:id>
+  <act:type>ASSET</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>200</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">true</slot:value>
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+  <act:parent type="guid">fe9bfae85534d6c9403cc509b5a72a95</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Forderungen aus Lieferungen und Leistungen Inland (10% USt)</act:name>
+  <act:id type="new">aebd6d37eebc4958e89a3f95e4500be2</act:id>
+  <act:type>ASSET</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>201</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">true</slot:value>
+    </slot>
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+  <act:parent type="guid">fe9bfae85534d6c9403cc509b5a72a95</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Forderungen aus Lieferungen und Leistungen Inland (20% USt)</act:name>
+  <act:id type="new">556c675dd3197701a66e7b8a9b00199b</act:id>
+  <act:type>ASSET</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>202</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">true</slot:value>
+    </slot>
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+  <act:parent type="guid">fe9bfae85534d6c9403cc509b5a72a95</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Forderungen aus Lieferungen und Leistungen Inland (sonstiger USt-Satz)</act:name>
+  <act:id type="new">4932f9a66976df0fb13506e58567c662</act:id>
+  <act:type>ASSET</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>203-207</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">true</slot:value>
+    </slot>
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+  <act:parent type="guid">fe9bfae85534d6c9403cc509b5a72a95</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Einzelwertberichtigungen zu Forderungen aus Lieferungen und Leistungen Inland</act:name>
+  <act:id type="new">2b6480d1e5d16c6514631ade606a370a</act:id>
+  <act:type>ASSET</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>208</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">true</slot:value>
+    </slot>
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+  <act:parent type="guid">fe9bfae85534d6c9403cc509b5a72a95</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Pauschalwertberichtigungen zu Forderungen aus Lieferungen und Leistungen Inland</act:name>
+  <act:id type="new">667c6b9cfd5d95526bb116b8e2cbc013</act:id>
+  <act:type>ASSET</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>209</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">true</slot:value>
+    </slot>
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+  <act:parent type="guid">fe9bfae85534d6c9403cc509b5a72a95</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Forderungen aus Lieferungen und Leistungen Ausland (Euro)</act:name>
+  <act:id type="new">6310782fc0661df06ba491a9e890ad35</act:id>
+  <act:type>ASSET</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>210-212</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">true</slot:value>
+    </slot>
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+  <act:parent type="guid">fe9bfae85534d6c9403cc509b5a72a95</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Einzelwertberichtigungen zu Forderungen aus Lieferungen und Leistungen Ausland (Euro)</act:name>
+  <act:id type="new">835c5c869d8e67695638fd3903ad4630</act:id>
+  <act:type>ASSET</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>213</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">true</slot:value>
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+  <act:parent type="guid">fe9bfae85534d6c9403cc509b5a72a95</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Pauschalwertberichtigungen zu Forderungen aus Lieferungen und Leistungen Ausland (Euro)</act:name>
+  <act:id type="new">52e3dd38ffa44e70c150da3005c61f3d</act:id>
+  <act:type>ASSET</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>214</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">true</slot:value>
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+<gnc:account version="2.0.0">
+  <act:name>Forderungen aus Lieferungen und Leistungen sonstiges Ausland (Fremdwährungen)</act:name>
+  <act:id type="new">017a653c9389993250948a176e81b793</act:id>
+  <act:type>ASSET</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>215-217</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">true</slot:value>
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+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Einzelwertberichtigungen zu Forderungen aus Lieferungen und Leistungen sonstiges Ausland (Fremdwährungen)</act:name>
+  <act:id type="new">2e23e351a0c9a53d99f876ee1de957d4</act:id>
+  <act:type>ASSET</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
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+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>218</act:code>
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+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">true</slot:value>
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+  <act:name>Pauschalwertberichtigungen zu Forderungen aus Lieferungen und Leistungen sonstiges Ausland (Fremdwährungen)</act:name>
+  <act:id type="new">70df8fd64efdfe9a4201d64a221b66dc</act:id>
+  <act:type>ASSET</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
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+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>219</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">true</slot:value>
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+<gnc:account version="2.0.0">
+  <act:name>Forderungen gegenüber verbundenen Unternehmen und Unternehmen, mit denen ein Beteiligungsverhältnis besteht</act:name>
+  <act:id type="new">49dd1c73276428910708995f39df3c2e</act:id>
+  <act:type>ASSET</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>22</act:code>
+  <act:description>Kontengruppe 22</act:description>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">true</slot:value>
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+<gnc:account version="2.0.0">
+  <act:name>Forderungen aus Lieferungen und Leistungen gegenüber verbundenen Unternehmen</act:name>
+  <act:id type="new">6399e104da05374553a9faf6dc92ccc8</act:id>
+  <act:type>ASSET</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>220-221</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">true</slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">49dd1c73276428910708995f39df3c2e</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Sonstige Forderungen gegenüber verbundenen Unternehmen</act:name>
+  <act:id type="new">356aaf621ee58ebedf9d0adf56f7afc0</act:id>
+  <act:type>ASSET</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>222</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">true</slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">49dd1c73276428910708995f39df3c2e</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Einzelwertberichtigungen zu Forderungen gegenüber verbundenen Unternehmen</act:name>
+  <act:id type="new">dbbf193c895fdd6e0f22403c67df8e73</act:id>
+  <act:type>ASSET</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>223</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">true</slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">49dd1c73276428910708995f39df3c2e</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Pauschalwertberichtigungen zu Forderungen gegenüber verbundenen Unternehmen</act:name>
+  <act:id type="new">b01f99d479a8dd1710584d322c1ef293</act:id>
+  <act:type>ASSET</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>224</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">true</slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">49dd1c73276428910708995f39df3c2e</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Forderungen gegenüber Unternehmen, mit denen ein Beteiligungsverhältnis besteht</act:name>
+  <act:id type="new">c4e14b0e0b8d0d6e90c50f57a90a5978</act:id>
+  <act:type>ASSET</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>225-226</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">true</slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">49dd1c73276428910708995f39df3c2e</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Einzelwertberichtigungen zu Forderungen gegenüber Unternehmen, mit denen ein Beteiligungsverhältnis besteht</act:name>
+  <act:id type="new">87c8a8ae43539b04ca7b39ed694c98f4</act:id>
+  <act:type>ASSET</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>227</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">true</slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">49dd1c73276428910708995f39df3c2e</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Pauschalwertberichtigungen zu Forderungen gegenüber Unternehmen, mit denen ein Beteiligungsverhältnis besteht</act:name>
+  <act:id type="new">69a3f30f93ad6e8e21315ce45e98cd0c</act:id>
+  <act:type>ASSET</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>228</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">true</slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">49dd1c73276428910708995f39df3c2e</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Sonstige Forderungen und Vermögensgegenstände</act:name>
+  <act:id type="new">7af75f0573fa306085ac13779dddfd9b</act:id>
+  <act:type>ASSET</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>23-24</act:code>
+  <act:description>Kontengruppe 23-24</act:description>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">true</slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">b3e04dd3436621b21ec0ce366d8584c5</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Sonstige Forderungen und Vermögensgegenstände</act:name>
+  <act:id type="new">ace515e065bd799294a3e21e062bc315</act:id>
+  <act:type>ASSET</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>230-245</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">true</slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">7af75f0573fa306085ac13779dddfd9b</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Eingeforderte, aber noch nicht eingezahlte Einlagen</act:name>
+  <act:id type="new">2e1fe45c7dd7c15c9e73c6b1a0e957f0</act:id>
+  <act:type>ASSET</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>246</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">true</slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">7af75f0573fa306085ac13779dddfd9b</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Einzelwertberichtigungen zu sonstigen Forderungen und Vermögensgegenständen</act:name>
+  <act:id type="new">53d06b020c9f76f404ca9729d1399ac5</act:id>
+  <act:type>ASSET</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>247</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">true</slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">7af75f0573fa306085ac13779dddfd9b</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Pauschalwertberichtigungen zu sonstigen Forderungen und Vermögensgegenständen</act:name>
+  <act:id type="new">0a1f104aeebd6bb7db618df6209361a2</act:id>
+  <act:type>ASSET</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>248</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">true</slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">7af75f0573fa306085ac13779dddfd9b</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Geleistete Anzahlungen (außer auf Anlagen und auf Vorräte)</act:name>
+  <act:id type="new">4294b1f1892cc1b6cedf5cfa2215eb48</act:id>
+  <act:type>ASSET</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>249</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">true</slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">7af75f0573fa306085ac13779dddfd9b</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Forderungen aus der Abgabenverrechnung</act:name>
+  <act:id type="new">d94af872ca8a613a4d9b214a76f1e9dc</act:id>
+  <act:type>ASSET</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>25</act:code>
+  <act:description>Kontengruppe 25</act:description>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">true</slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">b3e04dd3436621b21ec0ce366d8584c5</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Forderungen aus der Abgabenverrechnung</act:name>
+  <act:id type="new">6d36972fe86220daf70be9f9c1853854</act:id>
+  <act:type>ASSET</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>250-259</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">true</slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">d94af872ca8a613a4d9b214a76f1e9dc</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Wertpapiere und Anteile</act:name>
+  <act:id type="new">b9458210c7ff3c790221d6f4683f7790</act:id>
+  <act:type>ASSET</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>26</act:code>
+  <act:description>Kontengruppe 26</act:description>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">true</slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">b3e04dd3436621b21ec0ce366d8584c5</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Anteile an verbundenen Unternehmen außer an Mutterunternehmen</act:name>
+  <act:id type="new">56a1c1ec924fb045cf7f70138362c9e2</act:id>
+  <act:type>ASSET</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>260</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">true</slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">b9458210c7ff3c790221d6f4683f7790</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Anteile an Mutterunternehmen</act:name>
+  <act:id type="new">d94e236f5ca03a586144674a7099f628</act:id>
+  <act:type>ASSET</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>261</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">true</slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">b9458210c7ff3c790221d6f4683f7790</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Sonstige Anteile des Umlaufvermögens</act:name>
+  <act:id type="new">6f4fc70c680f2885282698bb1826323e</act:id>
+  <act:type>ASSET</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>262-264</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">true</slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">b9458210c7ff3c790221d6f4683f7790</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Sonstige Wertpapiere des Umlaufvermögens</act:name>
+  <act:id type="new">c69e8dcb53128b8a98bb4cea91eec5cc</act:id>
+  <act:type>ASSET</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>265-267</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">true</slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">b9458210c7ff3c790221d6f4683f7790</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Besitzwechsel, soweit dem Unternehmen nicht die der Ausstellung zugrunde liegenden Forderungen zustehen</act:name>
+  <act:id type="new">042af645c2c8326143dbdbbdd022568a</act:id>
+  <act:type>ASSET</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>268</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">true</slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">b9458210c7ff3c790221d6f4683f7790</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Wertberichtigungen zu Wertpapieren und Anteilen (des Umlaufvermögens)</act:name>
+  <act:id type="new">88ae4917a87967fc70bc69aa68beaef0</act:id>
+  <act:type>ASSET</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>269</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">true</slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">b9458210c7ff3c790221d6f4683f7790</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Kassenbestand, Schecks, Guthaben bei Kreditinstituten</act:name>
+  <act:id type="new">e2b6b242c225fb1b97245c7ba93c7cd6</act:id>
+  <act:type>ASSET</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>27-28</act:code>
+  <act:description>Kontengruppe 27-28</act:description>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">true</slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">b3e04dd3436621b21ec0ce366d8584c5</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Kassenbestände in Euro</act:name>
+  <act:id type="new">1584e84b555a48685e5f0357b822a0a2</act:id>
+  <act:type>ASSET</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>270-273</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">true</slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">e2b6b242c225fb1b97245c7ba93c7cd6</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Postwertzeichen</act:name>
+  <act:id type="new">49dbd8352708ff7cbd75d0585b9aa770</act:id>
+  <act:type>ASSET</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>274</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">true</slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">e2b6b242c225fb1b97245c7ba93c7cd6</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Kassenbestände in Fremdwährungen</act:name>
+  <act:id type="new">d9fb0b5fc173c72d342cd619d0b06e87</act:id>
+  <act:type>ASSET</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>275-277</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">true</slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">e2b6b242c225fb1b97245c7ba93c7cd6</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Schecks in Euro</act:name>
+  <act:id type="new">aec8a1dab309605d00d131abd8d5c757</act:id>
+  <act:type>ASSET</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>278</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">true</slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">e2b6b242c225fb1b97245c7ba93c7cd6</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Schecks in Fremdwährungen</act:name>
+  <act:id type="new">a516b8d26a4c0746c0f0cf1c3808da9a</act:id>
+  <act:type>ASSET</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>279</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">true</slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">e2b6b242c225fb1b97245c7ba93c7cd6</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Guthaben bei Kreditinstituten</act:name>
+  <act:id type="new">8cc545d0c3d03f3d1fd2ca375b04dce4</act:id>
+  <act:type>ASSET</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>280-288</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">true</slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">e2b6b242c225fb1b97245c7ba93c7cd6</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Schwebende Geldbewegungen</act:name>
+  <act:id type="new">3ca06a5b42670f41ad654700a3eff752</act:id>
+  <act:type>ASSET</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>289</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">true</slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">e2b6b242c225fb1b97245c7ba93c7cd6</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Aktive Rechnungsabgrenzungsposten, aktive latente Steuern</act:name>
+  <act:id type="new">595100c1d6fc1e1a18261cdc5cfbb57b</act:id>
+  <act:type>ASSET</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>29</act:code>
+  <act:description>Kontengruppe 29</act:description>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">true</slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">b3e04dd3436621b21ec0ce366d8584c5</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Aktive Rechnungsabgrenzungsposten</act:name>
+  <act:id type="new">24c02368dd9f8ecdec91dc64a6436862</act:id>
+  <act:type>ASSET</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>290-292</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">true</slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">595100c1d6fc1e1a18261cdc5cfbb57b</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Mietvorauszahlungen</act:name>
+  <act:id type="new">467310fd8b0f65f22bacabb2ef81c6b4</act:id>
+  <act:type>ASSET</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>293</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">true</slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">595100c1d6fc1e1a18261cdc5cfbb57b</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Leasing-Vorauszahlungen</act:name>
+  <act:id type="new">27342cf434f22383fc557fcc50ab1215</act:id>
+  <act:type>ASSET</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>294</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">true</slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">595100c1d6fc1e1a18261cdc5cfbb57b</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Disagio</act:name>
+  <act:id type="new">44bb3da478a41ea75be40b5bdbde1f03</act:id>
+  <act:type>ASSET</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>295</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">true</slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">595100c1d6fc1e1a18261cdc5cfbb57b</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Aktive latente Steuern</act:name>
+  <act:id type="new">b335c730332715ceb14af42b851cea86</act:id>
+  <act:type>ASSET</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>298</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">true</slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">595100c1d6fc1e1a18261cdc5cfbb57b</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Eventualforderungen (Hilfskonto)</act:name>
+  <act:id type="new">7804333fb58156468f5ac4860c988ca0</act:id>
+  <act:type>ASSET</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>299</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">true</slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">595100c1d6fc1e1a18261cdc5cfbb57b</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Rückstellungen, Verbindlichkeiten, passive Rechnungsabgrenzungsposten</act:name>
+  <act:id type="new">292e2d37774a8f428362eb235ef25962</act:id>
+  <act:type>LIABILITY</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>3</act:code>
+  <act:description>Kontenklasse 3</act:description>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">true</slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">59d3eca1e1c2c3a6fa981e0856665bfb</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Rückstellungen</act:name>
+  <act:id type="new">a5d561dea42bee9d5382976e71b4078a</act:id>
+  <act:type>LIABILITY</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>30</act:code>
+  <act:description>Kontengruppe 30</act:description>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">true</slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">292e2d37774a8f428362eb235ef25962</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Rückstellungen für Abfertigungen</act:name>
+  <act:id type="new">d9eb13b6a267fdff1d4abcfc27ed2684</act:id>
+  <act:type>LIABILITY</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>300</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">true</slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">a5d561dea42bee9d5382976e71b4078a</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Rückstellungen für Pensionen</act:name>
+  <act:id type="new">fcb3668740fd1580c6cacf2548c5fa01</act:id>
+  <act:type>LIABILITY</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>301</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">true</slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">a5d561dea42bee9d5382976e71b4078a</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Steuerrückstellungen</act:name>
+  <act:id type="new">dbc44075bbc3db38b40654eecd6fac8d</act:id>
+  <act:type>LIABILITY</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>302</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">true</slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">a5d561dea42bee9d5382976e71b4078a</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Rückstellungen für latente Steuern</act:name>
+  <act:id type="new">354c8b91ab66f3dd1ab8f7bbc84c1b64</act:id>
+  <act:type>LIABILITY</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>303</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">true</slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">a5d561dea42bee9d5382976e71b4078a</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Sonstige Rückstellungen</act:name>
+  <act:id type="new">c1702f85771d3b3659f79057fa7d0a98</act:id>
+  <act:type>LIABILITY</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>304-309</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">true</slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">a5d561dea42bee9d5382976e71b4078a</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Anleihen, Verbindlichkeiten gegenüber Kreditinstituten</act:name>
+  <act:id type="new">8a400738ed7e3fc0b5f629d34b0ee6b9</act:id>
+  <act:type>LIABILITY</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>31</act:code>
+  <act:description>Kontengruppe 31</act:description>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">true</slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">292e2d37774a8f428362eb235ef25962</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Anleihen (einschließlich konvertibler)</act:name>
+  <act:id type="new">779ded95d2a05a84a0b1be92abb7493f</act:id>
+  <act:type>LIABILITY</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>310-311</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">true</slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">8a400738ed7e3fc0b5f629d34b0ee6b9</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Verbindlichkeiten gegenüber Kreditinstituten (kurzfristig, z.B. Überziehungsrahmen)</act:name>
+  <act:id type="new">59cfc6fb41ea9aa196558c842724e154</act:id>
+  <act:type>LIABILITY</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>312-314</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">true</slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">8a400738ed7e3fc0b5f629d34b0ee6b9</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Verbindlichkeiten gegenüber Kreditinstituten (langfristig, Darlehen oder Kredit)</act:name>
+  <act:id type="new">c968c8e3153e003585933ddc14b09e62</act:id>
+  <act:type>LIABILITY</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>315-319</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">true</slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">8a400738ed7e3fc0b5f629d34b0ee6b9</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Erhaltene Anzahlungen auf Bestellungen</act:name>
+  <act:id type="new">2a109a739eed614fb006b91779361590</act:id>
+  <act:type>LIABILITY</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>32</act:code>
+  <act:description>Kontengruppe 32</act:description>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">true</slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">292e2d37774a8f428362eb235ef25962</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Erhaltene Anzahlungen auf Bestellungen</act:name>
+  <act:id type="new">08240e2797f19c8ebd2ef97e9e4b8744</act:id>
+  <act:type>LIABILITY</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>320</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">true</slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">2a109a739eed614fb006b91779361590</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Nicht von Vorräten absetzbare Anzahlungen</act:name>
+  <act:id type="new">d886197b61fbfd12464adc9ef5a633e8</act:id>
+  <act:type>LIABILITY</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>329</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">true</slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">2a109a739eed614fb006b91779361590</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Verbindlichkeiten aus Lieferungen und Leistungen, Verbindlichkeiten aus der Annahme gezogener und der Ausstellung eigener Wechsel</act:name>
+  <act:id type="new">7ee22938ebf68a1c16e915ae90c660a2</act:id>
+  <act:type>LIABILITY</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>33</act:code>
+  <act:description>Kontengruppe 33</act:description>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">true</slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">292e2d37774a8f428362eb235ef25962</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Verbindlichkeiten aus Lieferungen und Leistungen Inland</act:name>
+  <act:id type="new">d986f0412efb81d30c7916de08605af1</act:id>
+  <act:type>LIABILITY</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>330-335</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">true</slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">7ee22938ebf68a1c16e915ae90c660a2</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Verbindlichkeiten aus Lieferungen und Leistungen Ausland (Euro)</act:name>
+  <act:id type="new">fd3bb8d2d05294828ceb6020be2a1bd5</act:id>
+  <act:type>LIABILITY</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>336</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">true</slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">7ee22938ebf68a1c16e915ae90c660a2</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Verbindlichkeiten aus Lieferungen und Leistungen sonstiges Ausland (Fremdwährungen)</act:name>
+  <act:id type="new">17eb2bd71338f9547c228f3d6fbafd3e</act:id>
+  <act:type>LIABILITY</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>337</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">true</slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">7ee22938ebf68a1c16e915ae90c660a2</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Verbindlichkeiten aus der Annahme gezogener Wechsel und der Ausstellung eigener Wechsel</act:name>
+  <act:id type="new">7b62ec98143b0ec38661b7a196880915</act:id>
+  <act:type>LIABILITY</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>338</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">true</slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">7ee22938ebf68a1c16e915ae90c660a2</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Verrechnungskonto Telebanking</act:name>
+  <act:id type="new">d0a6033fef8bfd5a211a6c4123f1fa4b</act:id>
+  <act:type>LIABILITY</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>339</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">true</slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">7ee22938ebf68a1c16e915ae90c660a2</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Verbindlichkeiten gegenüber verbundenen Unternehmen, gegenüber Unternehmen, mit denen ein Beteiligungsverhältnis besteht, und gegenüber Gesellschaftern</act:name>
+  <act:id type="new">0639057ca70974471592b3eeaa7a39c0</act:id>
+  <act:type>LIABILITY</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>34</act:code>
+  <act:description>Kontengruppe 34</act:description>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">true</slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">292e2d37774a8f428362eb235ef25962</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Verbindlichkeiten aus Lieferungen und Leistungen gegenüber verbundenen Unternehmen, Verbindlichkeiten aus Lieferungen und Leistungen gegenüber Unternehmen, mit denen ein Beteiligungsverhältnis besteht</act:name>
+  <act:id type="new">521ae1ea6f4c24704703f0c8bebbea11</act:id>
+  <act:type>LIABILITY</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>340-342</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">true</slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">0639057ca70974471592b3eeaa7a39c0</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>sonstige Verbindlichkeiten gegenüber verbundenen Unternehmen, sonstige Verbindlichkeiten gegenüber Unternehmen, mit denen ein Beteiligungsverhältnis besteht</act:name>
+  <act:id type="new">ca5d0827b05695427167699cc14031b2</act:id>
+  <act:type>LIABILITY</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>343-345</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">true</slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">0639057ca70974471592b3eeaa7a39c0</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Verbindlichkeiten gegenüber Gesellschaftern</act:name>
+  <act:id type="new">fcace14a5e3adb9171a9597fa7c20e43</act:id>
+  <act:type>LIABILITY</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>346</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">true</slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">0639057ca70974471592b3eeaa7a39c0</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Einlagen stiller Gesellschafter</act:name>
+  <act:id type="new">0c7e6d03134a3000d19adba99693eaf1</act:id>
+  <act:type>LIABILITY</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>347</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">true</slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">0639057ca70974471592b3eeaa7a39c0</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Sonstige Verbindlichkeiten</act:name>
+  <act:id type="new">54c2dede972b3f29654d071e3123736d</act:id>
+  <act:type>LIABILITY</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>35-38</act:code>
+  <act:description>Kontengruppe 35-38</act:description>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">true</slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">292e2d37774a8f428362eb235ef25962</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Verbindlichkeiten aus Steuern</act:name>
+  <act:id type="new">91da724a1c9a32b2c92ee9cb8bab3962</act:id>
+  <act:type>LIABILITY</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>350-359</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">true</slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">54c2dede972b3f29654d071e3123736d</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Verbindlichkeiten im Rahmen der sozialen Sicherheit</act:name>
+  <act:id type="new">4a0c0464377167c8019344e66cf0b230</act:id>
+  <act:type>LIABILITY</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>360-369</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">true</slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">54c2dede972b3f29654d071e3123736d</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Ãœbrige sonstige Verbindlichkeiten</act:name>
+  <act:id type="new">f1aba5a01ba394b383cd2a78abda73b8</act:id>
+  <act:type>LIABILITY</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>370-389</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">true</slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">54c2dede972b3f29654d071e3123736d</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Passive Rechnungsabgrenzungsposten</act:name>
+  <act:id type="new">1ebef8c624485433b4414eb649997073</act:id>
+  <act:type>LIABILITY</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>39</act:code>
+  <act:description>Kontengruppe 39</act:description>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">true</slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">292e2d37774a8f428362eb235ef25962</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Passive Rechnungsabgrenzungsposten</act:name>
+  <act:id type="new">0806867a6d10c4672db7511f03dfbb87</act:id>
+  <act:type>LIABILITY</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>390-398</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">true</slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">1ebef8c624485433b4414eb649997073</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Eventualverbindlichkeiten (Hilfskonto)</act:name>
+  <act:id type="new">c35fb9597ce13e93f32af30ae1262c59</act:id>
+  <act:type>LIABILITY</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>399</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">true</slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">1ebef8c624485433b4414eb649997073</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Betriebliche Erträge</act:name>
+  <act:id type="new">fc1d65d26571c9a481060d9c63a1698f</act:id>
+  <act:type>INCOME</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>4</act:code>
+  <act:description>Kontenklasse 4</act:description>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">true</slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">59d3eca1e1c2c3a6fa981e0856665bfb</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Umsatzerlöse und Erlösschmälerungen</act:name>
+  <act:id type="new">8d125f7fd9f935d932d2ac5be2f9604d</act:id>
+  <act:type>INCOME</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>40-44</act:code>
+  <act:description>Kontengruppe 40-44</act:description>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">true</slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">fc1d65d26571c9a481060d9c63a1698f</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Umsatzerlöse (Untergliederung nach USt-Satz, Währung usw.)</act:name>
+  <act:id type="new">6a986d953a79d130cfe01d36f493ed28</act:id>
+  <act:type>INCOME</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>400-439</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">true</slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">8d125f7fd9f935d932d2ac5be2f9604d</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Erlösschmälerungen (Untergliederung wie Umsatzerlöse)</act:name>
+  <act:id type="new">22cff3ec00ead7ba2a11801302845f83</act:id>
+  <act:type>INCOME</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>440-449</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">true</slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">8d125f7fd9f935d932d2ac5be2f9604d</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Bestandsveränderungen und aktivierte Eigenleistungen</act:name>
+  <act:id type="new">29b7c0565aee00e3eef75a0379836d24</act:id>
+  <act:type>INCOME</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>45</act:code>
+  <act:description>Kontengruppe 45</act:description>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">true</slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">fc1d65d26571c9a481060d9c63a1698f</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Veränderungen des Bestandes an fertigen und unfertigen Erzeugnissen sowie an noch nicht abrechenbaren Leistungen</act:name>
+  <act:id type="new">9e04368402d0976c172a23f4784f94ea</act:id>
+  <act:type>INCOME</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>450-457</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">true</slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">29b7c0565aee00e3eef75a0379836d24</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Aktivierte Eigenleistungen</act:name>
+  <act:id type="new">47a1921e02a686b020492566401c2535</act:id>
+  <act:type>INCOME</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>458-459</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">true</slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">29b7c0565aee00e3eef75a0379836d24</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Sonstige betriebliche Erträge</act:name>
+  <act:id type="new">1414556a3573a386163cc9a4726094c5</act:id>
+  <act:type>INCOME</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>46-49</act:code>
+  <act:description>Kontengruppe 46-49</act:description>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">true</slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">fc1d65d26571c9a481060d9c63a1698f</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Erlöse aus dem Abgang von Anlagevermögen, ausgenommen Finanzanlagen</act:name>
+  <act:id type="new">8b5969e387e2292ec6cea12a68706e50</act:id>
+  <act:type>INCOME</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>460-462</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">true</slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">1414556a3573a386163cc9a4726094c5</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Erträge aus dem Abgang von Anlagevermögen, ausgenommen Finanzanlagen (Abgänge mit Gewinn)</act:name>
+  <act:id type="new">61797aeee666035acb3227a54dbf4075</act:id>
+  <act:type>INCOME</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>463-465</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">true</slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">1414556a3573a386163cc9a4726094c5</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Erträge aus der Zuschreibung zum Anlagevermögen, ausgenommen Finanzanlagen</act:name>
+  <act:id type="new">738b28ca67a7d8e7bbc5ca4632919f6a</act:id>
+  <act:type>INCOME</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>466-467</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">true</slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">1414556a3573a386163cc9a4726094c5</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Erträge aus der Auflösung von Rückstellungen</act:name>
+  <act:id type="new">8823813a4e9fb7a02c87e798d46887ca</act:id>
+  <act:type>INCOME</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>470-479</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">true</slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">1414556a3573a386163cc9a4726094c5</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Übrige sonstige betriebliche Erträge</act:name>
+  <act:id type="new">f98c84496a047c932514b8391e8b3ad1</act:id>
+  <act:type>INCOME</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>480-499</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">true</slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">1414556a3573a386163cc9a4726094c5</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Materialaufwand und sonstige bezogene Herstellungsleistungen</act:name>
+  <act:id type="new">f816c825339659fffbf658582fa0e8f8</act:id>
+  <act:type>EXPENSE</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>5</act:code>
+  <act:description>Kontenklasse 5</act:description>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">true</slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">59d3eca1e1c2c3a6fa981e0856665bfb</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Wareneinsatz</act:name>
+  <act:id type="new">f452407fed0c632386fa1afb681327be</act:id>
+  <act:type>EXPENSE</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>50</act:code>
+  <act:description>Kontengruppe 50</act:description>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">true</slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">f816c825339659fffbf658582fa0e8f8</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Verbrauch von Rohstoffen</act:name>
+  <act:id type="new">a52d16afd8759a5ee155b2f47f78cd86</act:id>
+  <act:type>EXPENSE</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>51</act:code>
+  <act:description>Kontengruppe 51</act:description>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">true</slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">f816c825339659fffbf658582fa0e8f8</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Verbrauch von bezogenen Teilen</act:name>
+  <act:id type="new">662c0ba4a192ad045d946f479b63c1e5</act:id>
+  <act:type>EXPENSE</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>52</act:code>
+  <act:description>Kontengruppe 52</act:description>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">true</slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">f816c825339659fffbf658582fa0e8f8</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Verbrauch von Hilfsstoffen</act:name>
+  <act:id type="new">2a432ceb919f8d3ebc891582103dbef9</act:id>
+  <act:type>EXPENSE</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>53</act:code>
+  <act:description>Kontengruppe 53</act:description>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">true</slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">f816c825339659fffbf658582fa0e8f8</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Verbrauch von Betriebsstoffen</act:name>
+  <act:id type="new">ba244926cebdb54f50391b160e6f4ca9</act:id>
+  <act:type>EXPENSE</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>54</act:code>
+  <act:description>Kontengruppe 54</act:description>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">true</slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">f816c825339659fffbf658582fa0e8f8</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Verbrauch von Werkzeugen und anderen Erzeugungshilfsmitteln</act:name>
+  <act:id type="new">0a3bb4b9988ee1dad984dd8700ed8fcb</act:id>
+  <act:type>EXPENSE</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>55</act:code>
+  <act:description>Kontengruppe 55</act:description>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">true</slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">f816c825339659fffbf658582fa0e8f8</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Betriebskosten</act:name>
+  <act:id type="new">61b4e5a37ac22558d31a144516021fd5</act:id>
+  <act:type>EXPENSE</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>56</act:code>
+  <act:description>Kontengruppe 56</act:description>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">true</slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">f816c825339659fffbf658582fa0e8f8</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Bezogene Herstellungsleistungen</act:name>
+  <act:id type="new">95fd839be4b9364aaff1a5a5d0fa2d3f</act:id>
+  <act:type>EXPENSE</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>57</act:code>
+  <act:description>Kontengruppe 57</act:description>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">true</slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">f816c825339659fffbf658582fa0e8f8</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Skontoerträge auf Materialaufwand sowie auf bezogene Herstellungsleistungen, Fremdwährungskursdifferenzen</act:name>
+  <act:id type="new">200dbd0e0416e62742ff99692f32c90f</act:id>
+  <act:type>EXPENSE</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>58</act:code>
+  <act:description>Kontengruppe 58</act:description>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">true</slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">f816c825339659fffbf658582fa0e8f8</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Skontoerträge auf Materialaufwand</act:name>
+  <act:id type="new">f7ccd5888a2228336b909ef22e17af84</act:id>
+  <act:type>EXPENSE</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>580</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">true</slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">200dbd0e0416e62742ff99692f32c90f</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Skontoerträge auf bezogene Herstellungsleistungen</act:name>
+  <act:id type="new">3f017252749f73f3acc089e2b8d145a4</act:id>
+  <act:type>EXPENSE</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>581</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">true</slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">200dbd0e0416e62742ff99692f32c90f</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Fremdwährungskursdifferenzen (soweit Kontenklasse 5 eindeutig zuordenbar)</act:name>
+  <act:id type="new">7a681b6aa3c90a0df61c88eec7583a5b</act:id>
+  <act:type>EXPENSE</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>586</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">true</slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">200dbd0e0416e62742ff99692f32c90f</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Aufwandsstellenrechnung</act:name>
+  <act:id type="new">b8aa0f1dd8dab7ffb9ba85d9204da94b</act:id>
+  <act:type>EXPENSE</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>59</act:code>
+  <act:description>Kontengruppe 59</act:description>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">true</slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">f816c825339659fffbf658582fa0e8f8</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Personalaufwand</act:name>
+  <act:id type="new">5b9cedcb402f030d59fa572a703ef510</act:id>
+  <act:type>EXPENSE</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>6</act:code>
+  <act:description>Kontenklasse 6</act:description>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">true</slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">59d3eca1e1c2c3a6fa981e0856665bfb</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Löhne</act:name>
+  <act:id type="new">537d9a8802a8672495fc0cb0f3b3ec9b</act:id>
+  <act:type>EXPENSE</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>60-61</act:code>
+  <act:description>Kontengruppe 60-61</act:description>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">true</slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">5b9cedcb402f030d59fa572a703ef510</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Gehälter</act:name>
+  <act:id type="new">d56a3e5def039f6707bb53f376859c4d</act:id>
+  <act:type>EXPENSE</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>62-63</act:code>
+  <act:description>Kontengruppe 62-63</act:description>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">true</slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">5b9cedcb402f030d59fa572a703ef510</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Aufwendungen für Abfertigungen, Aufwendungen für Betriebliche Vorsorgekassen, Aufwendungen für Altersversorgung</act:name>
+  <act:id type="new">3de03a0edef64773c4aaabb08e8cee59</act:id>
+  <act:type>EXPENSE</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>64</act:code>
+  <act:description>Kontengruppe 64</act:description>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">true</slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">5b9cedcb402f030d59fa572a703ef510</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Aufwendungen für Abfertigungen Arbeiter (gesetzliche/freiwillige)</act:name>
+  <act:id type="new">7402daba6771aa61b968a44220cf4e14</act:id>
+  <act:type>EXPENSE</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>640-641</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">true</slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">3de03a0edef64773c4aaabb08e8cee59</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Aufwendungen für Abfertigungen Angestellte (gesetzliche/freiwillige)</act:name>
+  <act:id type="new">8e778b1b6206d96a13ecca8b204431d6</act:id>
+  <act:type>EXPENSE</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>642-643</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">true</slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">3de03a0edef64773c4aaabb08e8cee59</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Aufwendungen für Betriebliche Vorsorgekassen</act:name>
+  <act:id type="new">c82c9087daae82ef6dab52988f9d6a87</act:id>
+  <act:type>EXPENSE</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>644</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">true</slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">3de03a0edef64773c4aaabb08e8cee59</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Aufwendungen für Altersversorgung</act:name>
+  <act:id type="new">2fb2890240015916bec4160cf6106d5b</act:id>
+  <act:type>EXPENSE</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>645-649</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">true</slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">3de03a0edef64773c4aaabb08e8cee59</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Gesetzlicher Sozialaufwand für Arbeiter und Angestellte</act:name>
+  <act:id type="new">0ed474da5a6111688aa9710b5d03c78f</act:id>
+  <act:type>EXPENSE</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>65</act:code>
+  <act:description>Kontengruppe 65</act:description>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">true</slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">5b9cedcb402f030d59fa572a703ef510</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Gesetzlicher Sozialaufwand Arbeiter</act:name>
+  <act:id type="new">4e45f7080dbf27fc1171c08e8bf09f67</act:id>
+  <act:type>EXPENSE</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>650-655</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">true</slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">0ed474da5a6111688aa9710b5d03c78f</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Gesetzlicher Sozialaufwand Angestellte</act:name>
+  <act:id type="new">a21d49b4b6506b8b6e4eb49be9eb5f74</act:id>
+  <act:type>EXPENSE</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>656-659</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">true</slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">0ed474da5a6111688aa9710b5d03c78f</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Lohn- und gehaltsabhängige Abgaben und Pflichtbeiträge</act:name>
+  <act:id type="new">2a5e60b1212bb03392cd4bb76b231c29</act:id>
+  <act:type>EXPENSE</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>66</act:code>
+  <act:description>Kontengruppe 66</act:description>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">true</slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">5b9cedcb402f030d59fa572a703ef510</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Lohnabhängige Abgaben und Pflichtbeiträge</act:name>
+  <act:id type="new">e27706f26cfe54a21f0c5eeb7ae64f24</act:id>
+  <act:type>EXPENSE</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>660-665</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">true</slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">2a5e60b1212bb03392cd4bb76b231c29</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Gehaltsabhängige Abgaben und Pflichtbeiträge</act:name>
+  <act:id type="new">b368ed95dca2dc6f1b1b9d9211e4fcb9</act:id>
+  <act:type>EXPENSE</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>666-669</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">true</slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">2a5e60b1212bb03392cd4bb76b231c29</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Sonstige Sozialaufwendungen</act:name>
+  <act:id type="new">8ca3e624a1ea948b68146c37275e2952</act:id>
+  <act:type>EXPENSE</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>67-68</act:code>
+  <act:description>Kontengruppe 67-68</act:description>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">true</slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">5b9cedcb402f030d59fa572a703ef510</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Aufwandsstellenrechnung</act:name>
+  <act:id type="new">dac914240f59d4801987cd37807aa954</act:id>
+  <act:type>EXPENSE</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>69</act:code>
+  <act:description>Kontengruppe 69</act:description>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">true</slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">5b9cedcb402f030d59fa572a703ef510</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Abschreibungen und sonstige betriebliche Aufwendungen</act:name>
+  <act:id type="new">1c4cbc28aa76e1655758ee3b0c96a2df</act:id>
+  <act:type>EXPENSE</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>7</act:code>
+  <act:description>Kontenklasse 7</act:description>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">true</slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">59d3eca1e1c2c3a6fa981e0856665bfb</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Abschreibungen</act:name>
+  <act:id type="new">26ffaed38e5b06afb63c41e8f4a89ecf</act:id>
+  <act:type>EXPENSE</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>70</act:code>
+  <act:description>Kontengruppe 70</act:description>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">true</slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">1c4cbc28aa76e1655758ee3b0c96a2df</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Abschreibungen auf das Anlagevermögen, ausgenommen Finanzanlagen</act:name>
+  <act:id type="new">bc51e4dc084452909fc0bd72cdcb83f0</act:id>
+  <act:type>EXPENSE</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>700-705</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">true</slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">26ffaed38e5b06afb63c41e8f4a89ecf</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Sofortabschreibung geringwertiger Vermögensgegenstände</act:name>
+  <act:id type="new">8e63617d877e3e89ca43a1129f6a3e1d</act:id>
+  <act:type>EXPENSE</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>706</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">true</slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">26ffaed38e5b06afb63c41e8f4a89ecf</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Abschreibungen auf das Umlaufvermögen, soweit sie die im Unternehmen üblichen Abschreibungen übersteigen</act:name>
+  <act:id type="new">7f7c5c87be870a4b77a963d77d46fd5f</act:id>
+  <act:type>EXPENSE</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>707</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">true</slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">26ffaed38e5b06afb63c41e8f4a89ecf</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Aufwandsstellenrechnung</act:name>
+  <act:id type="new">a358002825e720697d6c97736c41e766</act:id>
+  <act:type>EXPENSE</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>709</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">true</slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">26ffaed38e5b06afb63c41e8f4a89ecf</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Sonstige Steuern</act:name>
+  <act:id type="new">60dd03cc27ca3bf92bde309180d00e46</act:id>
+  <act:type>EXPENSE</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>71</act:code>
+  <act:description>Kontengruppe 71</act:description>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">true</slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">1c4cbc28aa76e1655758ee3b0c96a2df</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Mit den Umsatzerlösen verbundene Steuern</act:name>
+  <act:id type="new">c7d5a5da3befb095f45a3711d94d9bb1</act:id>
+  <act:type>EXPENSE</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>710-714</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">true</slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">60dd03cc27ca3bf92bde309180d00e46</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Sonstige Steuern und mit Steuern in Zusammenhang stehende Aufwendungen</act:name>
+  <act:id type="new">2a6f8a4bc27159f63a40b1fcdc34fc94</act:id>
+  <act:type>EXPENSE</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>715-718</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">true</slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">60dd03cc27ca3bf92bde309180d00e46</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Aufwandsstellenrechnung</act:name>
+  <act:id type="new">866ca0635a3cb7c6a034b7e4451fcdec</act:id>
+  <act:type>EXPENSE</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>719</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">true</slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">60dd03cc27ca3bf92bde309180d00e46</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Instandhaltung und Betriebskosten</act:name>
+  <act:id type="new">cb9a98e26d082bb7b5ed9a5fd17d7891</act:id>
+  <act:type>EXPENSE</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>72</act:code>
+  <act:description>Kontengruppe 72</act:description>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">true</slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">1c4cbc28aa76e1655758ee3b0c96a2df</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Instandhaltung und Betriebskosten, Reinigung durch Dritte, Entsorgung, Strom, Heizung, Gas, Energie</act:name>
+  <act:id type="new">7fe96baecf8b703429f4467cf7e9953e</act:id>
+  <act:type>EXPENSE</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>720-728</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">true</slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">cb9a98e26d082bb7b5ed9a5fd17d7891</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Aufwandsstellenrechnung</act:name>
+  <act:id type="new">10e5cfab1868ad65c3a406943dfc9a40</act:id>
+  <act:type>EXPENSE</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>729</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">true</slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">cb9a98e26d082bb7b5ed9a5fd17d7891</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Transport- , Reise- und Fahrtaufwand, Nachrichtenaufwand</act:name>
+  <act:id type="new">02fef18ff62032ecb2963102c8ba6a8f</act:id>
+  <act:type>EXPENSE</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>73</act:code>
+  <act:description>Kontengruppe 73</act:description>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">true</slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">1c4cbc28aa76e1655758ee3b0c96a2df</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Transporte durch Dritte</act:name>
+  <act:id type="new">75dabef615d071d535c36a8ee3adb664</act:id>
+  <act:type>EXPENSE</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>730-731</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">true</slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">02fef18ff62032ecb2963102c8ba6a8f</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Kfz-Aufwand (PKW und Kombis)</act:name>
+  <act:id type="new">62db749feb29b65671b76e4e5b97025c</act:id>
+  <act:type>EXPENSE</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>732</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">true</slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">02fef18ff62032ecb2963102c8ba6a8f</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Kfz-Aufwand (LKW)</act:name>
+  <act:id type="new">e48e52e503bad0db247940e0fc049f0b</act:id>
+  <act:type>EXPENSE</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>733</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">true</slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">02fef18ff62032ecb2963102c8ba6a8f</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Reise- und Fahrtaufwand</act:name>
+  <act:id type="new">70eedcd31cb672a47e812f986b1a437b</act:id>
+  <act:type>EXPENSE</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>734-735</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">true</slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">02fef18ff62032ecb2963102c8ba6a8f</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Tag- und Nächtigungsgelder</act:name>
+  <act:id type="new">443de6cbb6c6d06b864babc0195161c9</act:id>
+  <act:type>EXPENSE</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>736-737</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">true</slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">02fef18ff62032ecb2963102c8ba6a8f</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Nachrichtenaufwand</act:name>
+  <act:id type="new">2b585e2db9a27577c346d8bbda3e6d1f</act:id>
+  <act:type>EXPENSE</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>738</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">true</slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">02fef18ff62032ecb2963102c8ba6a8f</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Aufwandsstellenrechnung</act:name>
+  <act:id type="new">f1352dc3b9319320ddc6a0b4e72fb2dd</act:id>
+  <act:type>EXPENSE</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>739</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">true</slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">02fef18ff62032ecb2963102c8ba6a8f</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Miet- , Pacht- , Leasing- und Lizenzaufwand</act:name>
+  <act:id type="new">1d09c48b3fdd845c185f4d3a1f1a882b</act:id>
+  <act:type>EXPENSE</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>74</act:code>
+  <act:description>Kontengruppe 74</act:description>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">true</slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">1c4cbc28aa76e1655758ee3b0c96a2df</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Miet- und Pachtaufwand</act:name>
+  <act:id type="new">2e8ff85b757759378d25037bd9ad78e2</act:id>
+  <act:type>EXPENSE</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>740-743</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">true</slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">1d09c48b3fdd845c185f4d3a1f1a882b</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Leasingaufwand</act:name>
+  <act:id type="new">91ecf800bd490c2c837dd8b9dfc59a90</act:id>
+  <act:type>EXPENSE</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>744-747</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">true</slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">1d09c48b3fdd845c185f4d3a1f1a882b</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Lizenzaufwand</act:name>
+  <act:id type="new">4ca1dd54ab13284e0d282a7f1878b383</act:id>
+  <act:type>EXPENSE</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>748</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">true</slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">1d09c48b3fdd845c185f4d3a1f1a882b</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Aufwandsstellenrechnung</act:name>
+  <act:id type="new">1b660713759d696ab91e911777b722cc</act:id>
+  <act:type>EXPENSE</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>749</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">true</slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">1d09c48b3fdd845c185f4d3a1f1a882b</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Aufwand für beigestelltes Personal, Provisionen an Dritte, Aufsichtsratsvergütungen, Geschäftsführerentgelte an Konzerngesellschaften/Komplementär-GmbH</act:name>
+  <act:id type="new">895188c336ee68199ca23d0e61f1527b</act:id>
+  <act:type>EXPENSE</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>75</act:code>
+  <act:description>Kontengruppe 75</act:description>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">true</slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">1c4cbc28aa76e1655758ee3b0c96a2df</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Aufwand für beigestelltes Personal</act:name>
+  <act:id type="new">fbf4a25e0445c3522d1de9a8a6abe002</act:id>
+  <act:type>EXPENSE</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>750-753</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">true</slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">895188c336ee68199ca23d0e61f1527b</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Provisionen an Dritte</act:name>
+  <act:id type="new">855c6de241abff5b58c76eb4e912e538</act:id>
+  <act:type>EXPENSE</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>754-757</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">true</slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">895188c336ee68199ca23d0e61f1527b</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Aufsichtsratsvergütungen, Geschäftsführerentgelte an Konzerngesellschaften/Komplementär-GmbH</act:name>
+  <act:id type="new">fe587e482909f3c61e45e15d68e7dd01</act:id>
+  <act:type>EXPENSE</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>758</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">true</slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">895188c336ee68199ca23d0e61f1527b</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Aufwandsstellenrechnung</act:name>
+  <act:id type="new">9ee8a5653d99740e4d7f98b0d9c0f136</act:id>
+  <act:type>EXPENSE</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>759</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">true</slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">895188c336ee68199ca23d0e61f1527b</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Büro- , Werbe- und Repräsentationsaufwand</act:name>
+  <act:id type="new">a192b957b404ccc33e78cc3c80e41768</act:id>
+  <act:type>EXPENSE</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>76</act:code>
+  <act:description>Kontengruppe 76</act:description>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">true</slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">1c4cbc28aa76e1655758ee3b0c96a2df</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Büromaterial und Drucksorten</act:name>
+  <act:id type="new">ab10d987c939ec9d0961981e043b3b1c</act:id>
+  <act:type>EXPENSE</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>760</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">true</slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">a192b957b404ccc33e78cc3c80e41768</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Druckerzeugnisse und Vervielfältigungen</act:name>
+  <act:id type="new">b2a380467f385f362c23c84eecbac1fe</act:id>
+  <act:type>EXPENSE</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>761-762</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">true</slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">a192b957b404ccc33e78cc3c80e41768</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Fachliteratur und Zeitungen</act:name>
+  <act:id type="new">82e160215563ea026b9d66284131efd7</act:id>
+  <act:type>EXPENSE</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>763-764</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">true</slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">a192b957b404ccc33e78cc3c80e41768</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Werbung und Repräsentation</act:name>
+  <act:id type="new">0ee9913d48d5ba214f624839d9fb135b</act:id>
+  <act:type>EXPENSE</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>765-767</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">true</slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">a192b957b404ccc33e78cc3c80e41768</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Spenden und Trinkgelder</act:name>
+  <act:id type="new">e4163703ed943db4dc60be0ab6aa2885</act:id>
+  <act:type>EXPENSE</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>768</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">true</slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">a192b957b404ccc33e78cc3c80e41768</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Aufwandsstellenrechnung</act:name>
+  <act:id type="new">4120e09254d3a7ce768221b75d1e3259</act:id>
+  <act:type>EXPENSE</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>769</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">true</slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">a192b957b404ccc33e78cc3c80e41768</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Versicherungen, übrige Aufwendungen</act:name>
+  <act:id type="new">1dc49d1f4c4a8e941f1927e0730768d7</act:id>
+  <act:type>EXPENSE</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>77-78</act:code>
+  <act:description>Kontengruppe 77-78</act:description>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">true</slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">1c4cbc28aa76e1655758ee3b0c96a2df</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Versicherungen</act:name>
+  <act:id type="new">e93dc1e5a923f268b4c8f87ccf665f5b</act:id>
+  <act:type>EXPENSE</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>770-774</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">true</slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">1dc49d1f4c4a8e941f1927e0730768d7</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Beratung und Prüfung</act:name>
+  <act:id type="new">2bdc3da313d81d488c634e3dc5bcc1dc</act:id>
+  <act:type>EXPENSE</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>775-776</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">true</slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">1dc49d1f4c4a8e941f1927e0730768d7</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Aus- und Fortbildung</act:name>
+  <act:id type="new">ee90f721b74796bde8e470a3fbefbea2</act:id>
+  <act:type>EXPENSE</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>777</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">true</slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">1dc49d1f4c4a8e941f1927e0730768d7</act:parent>
+</gnc:account>
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+  <act:type>EXPENSE</act:type>
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+    <cmdty:space>CURRENCY</cmdty:space>
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+  <act:id type="new">e51bcc2a2dae0be493fbd24334aed4c0</act:id>
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+  <act:type>EXPENSE</act:type>
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+    <cmdty:id>EUR</cmdty:id>
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+    <cmdty:id>EUR</cmdty:id>
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+  <act:code>784-787</act:code>
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+  <act:id type="new">f2073de0c9a67c69ab88fbbab5c8d278</act:id>
+  <act:type>EXPENSE</act:type>
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+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
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+  <act:code>788</act:code>
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+  <act:id type="new">374a1c2e82f2fa3265c0efbe5f075dea</act:id>
+  <act:type>EXPENSE</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
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+  <act:code>789</act:code>
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+  <act:id type="new">a95f6cd624949874bd0e2b35a086d2d2</act:id>
+  <act:type>EXPENSE</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
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+  <act:code>79</act:code>
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+  <act:type>EXPENSE</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
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+  <act:code>790</act:code>
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+  <act:id type="new">9625cf5ba2a34c2ee8910db3ff235c4b</act:id>
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+    <cmdty:id>EUR</cmdty:id>
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+  <act:code>797</act:code>
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+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>840-849</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">true</slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">45962dec7f8f944cc12f5590a7b6c4a9</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Rücklagenbewegung, Ergebnisüberrechnung</act:name>
+  <act:id type="new">a21d9092f929aa3b2302e057fae5a1fd</act:id>
+  <act:type>EXPENSE</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>85-89</act:code>
+  <act:description>Kontengruppe 85-89</act:description>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">true</slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">796745f7bfeb7ae7fb99704338cf711c</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Auflösung von Kapitalrücklagen</act:name>
+  <act:id type="new">77fd8030b6c6a53f98bfba2816b1aa41</act:id>
+  <act:type>EXPENSE</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>850-859</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">true</slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">a21d9092f929aa3b2302e057fae5a1fd</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Auflösung von Gewinnrücklagen</act:name>
+  <act:id type="new">b96110e58fca9ead9c1c1f99b8ddbb40</act:id>
+  <act:type>EXPENSE</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>860-869</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">true</slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">a21d9092f929aa3b2302e057fae5a1fd</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Zuweisung zu Gewinnrücklagen</act:name>
+  <act:id type="new">6bddc9e1e442179ab6bcc0c7edd00b0b</act:id>
+  <act:type>EXPENSE</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>870-889</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">true</slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">a21d9092f929aa3b2302e057fae5a1fd</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Gewinnabfuhr bzw. Verlustüberrechnung aus Ergebnisabführungsverträgen (eigene Ergebnisse)</act:name>
+  <act:id type="new">502a2d862815f1305f2f689e26bae8f5</act:id>
+  <act:type>EXPENSE</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>890</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">true</slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">a21d9092f929aa3b2302e057fae5a1fd</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Eigenkapital, Einlagen unechter stiller Gesellschafter, Abschluss- und Evidenzkonten</act:name>
+  <act:id type="new">3ea0f7b444b6df1b552a37964d38eb43</act:id>
+  <act:type>EQUITY</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>9</act:code>
+  <act:description>Kontenklasse 9</act:description>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">true</slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">59d3eca1e1c2c3a6fa981e0856665bfb</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Gezeichnetes bzw. gewidmetes Kapital, nicht eingeforderte ausstehende Einlagen</act:name>
+  <act:id type="new">6ccf60f96f55a809db114f733c1e535c</act:id>
+  <act:type>EQUITY</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>90</act:code>
+  <act:description>Kontengruppe 90-91</act:description>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">true</slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">3ea0f7b444b6df1b552a37964d38eb43</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Gezeichnetes bzw. gewidmetes Kapital (Stammkapital, Grundkapital, …), Vereinbarte/Bedungene Einlagen (bei Personengesellschaften)</act:name>
+  <act:id type="new">ed523aa8be245fa2e6f4663bbd62443e</act:id>
+  <act:type>EQUITY</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>900-918</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">true</slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">6ccf60f96f55a809db114f733c1e535c</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Nicht eingeforderte ausstehende Einlagen; genehmigte und berechtigte Entnahmen von Gesellschaftern (bei Personengesellschaften)</act:name>
+  <act:id type="new">822f81ce7f388c34091fbe2d9f85cf29</act:id>
+  <act:type>EQUITY</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>919</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">true</slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">6ccf60f96f55a809db114f733c1e535c</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Eigene Anteile</act:name>
+  <act:id type="new">444f887bd582212b73c281e969caba73</act:id>
+  <act:type>EQUITY</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>92</act:code>
+  <act:description>Kontengruppe 92</act:description>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">true</slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">3ea0f7b444b6df1b552a37964d38eb43</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Kapitalrücklagen</act:name>
+  <act:id type="new">2c040761e9a58643d193cc7ea398417a</act:id>
+  <act:type>EQUITY</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>93</act:code>
+  <act:description>Kontengruppe 93</act:description>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">true</slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">3ea0f7b444b6df1b552a37964d38eb43</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Gewinnrücklagen</act:name>
+  <act:id type="new">c1543365ba5f8cce95b0dfc86f0ecd37</act:id>
+  <act:type>EQUITY</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>94</act:code>
+  <act:description>Kontengruppe 94</act:description>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">true</slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">3ea0f7b444b6df1b552a37964d38eb43</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Rücklagen für Anteile an Mutterunternehmen und für eigene Anteile</act:name>
+  <act:id type="new">2d05e185f3fdc87c1c014e83a609be24</act:id>
+  <act:type>EQUITY</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>95</act:code>
+  <act:description>Kontengruppe 95</act:description>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">true</slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">3ea0f7b444b6df1b552a37964d38eb43</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Privat- und Verrechnungskonten (bei Einzelunternehmen und Personengesellschaften)</act:name>
+  <act:id type="new">5cb09b7c1ffba2268d6c4841e07f30dd</act:id>
+  <act:type>EQUITY</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>96</act:code>
+  <act:description>Kontengruppe 96</act:description>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">true</slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">3ea0f7b444b6df1b552a37964d38eb43</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Einlagen und Verrechnungskonten unechter stiller Gesellschafter</act:name>
+  <act:id type="new">08f21cbe0d0545d7bbfd3294cb6514f3</act:id>
+  <act:type>EQUITY</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>97</act:code>
+  <act:description>Kontengruppe 97</act:description>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">true</slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">3ea0f7b444b6df1b552a37964d38eb43</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Eröffnungsbilanz, Gewinn- und Verlustvortrag, Jahresergebnis laut Gewinn- und Verlustrechnung</act:name>
+  <act:id type="new">efc9445b2d9113fce9641db306dc9084</act:id>
+  <act:type>EQUITY</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>98</act:code>
+  <act:description>Kontengruppe 98</act:description>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">true</slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">3ea0f7b444b6df1b552a37964d38eb43</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Eröffnungsbilanz</act:name>
+  <act:id type="new">674828fb0e6fffa5a24cf1ae39a3ade2</act:id>
+  <act:type>EQUITY</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>980</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">true</slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">efc9445b2d9113fce9641db306dc9084</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Gewinn- und Verlustvortrag</act:name>
+  <act:id type="new">a7d21a57d55318ff7957ec46add1aad1</act:id>
+  <act:type>EQUITY</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>988</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">true</slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">efc9445b2d9113fce9641db306dc9084</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Jahresergebnis laut Gewinn- und Verlustrechnung</act:name>
+  <act:id type="new">adbc60fa4647a626a5786c1aa4dab43a</act:id>
+  <act:type>EQUITY</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>989</act:code>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">true</slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">efc9445b2d9113fce9641db306dc9084</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Evidenzkonten</act:name>
+  <act:id type="new">8bb5bb1ca67d27fb96d5b1fa40372afd</act:id>
+  <act:type>EQUITY</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>99</act:code>
+  <act:description>Kontengruppe 99</act:description>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">true</slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">3ea0f7b444b6df1b552a37964d38eb43</act:parent>
+</gnc:account>
+</gnc-account-example>
+



Summary of changes:
 data/accounts/de_AT/CMakeLists.txt               |    3 +-
 data/accounts/de_AT/acctchrt_ekr2017.gnucash-xea | 5951 ++++++++++++++++++++++
 2 files changed, 5953 insertions(+), 1 deletion(-)
 create mode 100755 data/accounts/de_AT/acctchrt_ekr2017.gnucash-xea



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