gnucash maint: Multiple changes pushed

Frank H.Ellenberger fell at code.gnucash.org
Tue Feb 18 20:58:31 EST 2020


Updated	 via  https://github.com/Gnucash/gnucash/commit/0e6c9e21 (commit)
	 via  https://github.com/Gnucash/gnucash/commit/0964b31c (commit)
	 via  https://github.com/Gnucash/gnucash/commit/df4b728d (commit)
	 via  https://github.com/Gnucash/gnucash/commit/4510a52f (commit)
	from  https://github.com/Gnucash/gnucash/commit/427368ea (commit)



commit 0e6c9e21913014dc4a817e3531259d9d3ae8c3ba
Merge: 427368eaf 0964b31c4
Author: Frank H. Ellenberger <frank.h.ellenberger at gmail.com>
Date:   Wed Feb 19 02:26:19 2020 +0100

    Merge PR #635 into maint


commit 0964b31c4735dc73ad2e3131d0f1b86e2bc89c04
Author: Frank H. Ellenberger <frank.h.ellenberger at gmail.com>
Date:   Tue Feb 18 07:36:11 2020 +0100

    L12N:de_CH: Several fixes on KMU template
    
    Add missing namespaces.
    Replace type="guid" by type="new".
    Add Placeholder slot to groups.
    Remove redundant
       '<act:commodity-scu>100</act:commodity-scu>' and
       '<act:description>.*</act:description>'
    <act:type> adjustments:
       RECEIVABLE should only be used for invoices,
       PAYABLE: "Verbindlichkeiten aus Lieferungen und Leistungen"
       (at least one) EQUITY is required. Because we currently do not have
    an account type PASSIVA, the node "Passiven" was replaced by a note in
    <description> it's child accounts.

diff --git a/data/accounts/de_CH/acctchrt_kmu.gnucash-xea b/data/accounts/de_CH/acctchrt_kmu.gnucash-xea
index a586678b9..74b047560 100644
--- a/data/accounts/de_CH/acctchrt_kmu.gnucash-xea
+++ b/data/accounts/de_CH/acctchrt_kmu.gnucash-xea
@@ -1,32 +1,34 @@
 <?xml version="1.0" encoding="utf-8" ?>
 <gnc-account-example
-  xmlns:gnc="http://www.gnucash.org/XML/gnc"
+  xmlns="http://www.gnucash.org/XML/"
   xmlns:act="http://www.gnucash.org/XML/act"
-  xmlns:book="http://www.gnucash.org/XML/book"
-  xmlns:cd="http://www.gnucash.org/XML/cd"
-  xmlns:cmdty="http://www.gnucash.org/XML/cmdty"
-  xmlns:price="http://www.gnucash.org/XML/price"
-  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:trn="http://www.gnucash.org/XML/trn"
-  xmlns:ts="http://www.gnucash.org/XML/ts"
-  xmlns:fs="http://www.gnucash.org/XML/fs"
-  xmlns:bgt="http://www.gnucash.org/XML/bgt"
-  xmlns:recurrence="http://www.gnucash.org/XML/recurrence"
-  xmlns:lot="http://www.gnucash.org/XML/lot"
   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:entry="http://www.gnucash.org/XML/entry"
+  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:vendor="http://www.gnucash.org/XML/vendor">
 
@@ -38,2099 +40,1999 @@
 </gnc-act:short-description>
 <gnc-act:long-description>
 Kontenrahmen fuer Schweizer KMU gem Sterchi I Mattle I Helbling publiziert vom veb.ch.
-Dies ist der Grundplan gemäss offiziellen Plan. 
+Dies ist der Grundplan gemäss offiziellem Plan. 
 </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="guid">8cd23636f1e04a74a35c13ae23427c14</act:id>
+  <act:id type="new">8cd23636f1e04a74a35c13ae23427c14</act:id>
   <act:type>ROOT</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
     <cmdty:id>CHF</cmdty:id>
   </act:commodity>
-  <act:commodity-scu>100</act:commodity-scu>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Aktiven</act:name>
-  <act:id type="guid">e3f7b59890ec44688241f322db0a7392</act:id>
+  <act:id type="new">e3f7b59890ec44688241f322db0a7392</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
     <cmdty:id>CHF</cmdty:id>
   </act:commodity>
-  <act:commodity-scu>100</act:commodity-scu>
   <act:code>1</act:code>
-  <act:description>1</act:description>
-  <act:parent type="guid">8cd23636f1e04a74a35c13ae23427c14</act:parent>
+  <act:parent type="new">8cd23636f1e04a74a35c13ae23427c14</act:parent>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">true</slot:value>
+    </slot>
+  </act:slots>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Umlaufvermögen</act:name>
-  <act:id type="guid">264d9071ae2945a186436dc8e4b95dab</act:id>
+  <act:id type="new">264d9071ae2945a186436dc8e4b95dab</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
     <cmdty:id>CHF</cmdty:id>
   </act:commodity>
-  <act:commodity-scu>100</act:commodity-scu>
   <act:code>10</act:code>
-  <act:description>10</act:description>
-  <act:parent type="guid">e3f7b59890ec44688241f322db0a7392</act:parent>
+  <act:parent type="new">e3f7b59890ec44688241f322db0a7392</act:parent>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">true</slot:value>
+    </slot>
+  </act:slots>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Flüssige Mittel</act:name>
-  <act:id type="guid">a602999aceb84ba3b9a1654ba9ba66c0</act:id>
+  <act:id type="new">a602999aceb84ba3b9a1654ba9ba66c0</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
     <cmdty:id>CHF</cmdty:id>
   </act:commodity>
-  <act:commodity-scu>100</act:commodity-scu>
   <act:code>100</act:code>
-  <act:description>100</act:description>
-  <act:parent type="guid">264d9071ae2945a186436dc8e4b95dab</act:parent>
+  <act:parent type="new">264d9071ae2945a186436dc8e4b95dab</act:parent>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">true</slot:value>
+    </slot>
+  </act:slots>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Kasse</act:name>
-  <act:id type="guid">379fab16b4884fddae0d6d7e959d4471</act:id>
+  <act:id type="new">379fab16b4884fddae0d6d7e959d4471</act:id>
   <act:type>CASH</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
     <cmdty:id>CHF</cmdty:id>
   </act:commodity>
-  <act:commodity-scu>100</act:commodity-scu>
   <act:code>1000</act:code>
-  <act:description>1000</act:description>
-  <act:parent type="guid">a602999aceb84ba3b9a1654ba9ba66c0</act:parent>
+  <act:parent type="new">a602999aceb84ba3b9a1654ba9ba66c0</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Post</act:name>
-  <act:id type="guid">29563b55669b47f991244a4e6d579c75</act:id>
+  <act:id type="new">29563b55669b47f991244a4e6d579c75</act:id>
   <act:type>BANK</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
     <cmdty:id>CHF</cmdty:id>
   </act:commodity>
-  <act:commodity-scu>100</act:commodity-scu>
   <act:code>1010</act:code>
-  <act:description>1010</act:description>
-  <act:parent type="guid">a602999aceb84ba3b9a1654ba9ba66c0</act:parent>
+  <act:parent type="new">a602999aceb84ba3b9a1654ba9ba66c0</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Bank (Kontokorrent)</act:name>
-  <act:id type="guid">e6619891e57446c8978fa2e92023c58a</act:id>
+  <act:id type="new">e6619891e57446c8978fa2e92023c58a</act:id>
   <act:type>BANK</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
     <cmdty:id>CHF</cmdty:id>
   </act:commodity>
-  <act:commodity-scu>100</act:commodity-scu>
   <act:code>1020</act:code>
-  <act:description>1020</act:description>
-  <act:parent type="guid">a602999aceb84ba3b9a1654ba9ba66c0</act:parent>
+  <act:parent type="new">a602999aceb84ba3b9a1654ba9ba66c0</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Forderungen aus Lieferungen und Leistungen</act:name>
-  <act:id type="guid">e888673f62eb40dca11fa15887bf46b0</act:id>
+  <act:id type="new">e888673f62eb40dca11fa15887bf46b0</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
     <cmdty:id>CHF</cmdty:id>
   </act:commodity>
-  <act:commodity-scu>100</act:commodity-scu>
   <act:code>110</act:code>
-  <act:description>110</act:description>
-  <act:parent type="guid">264d9071ae2945a186436dc8e4b95dab</act:parent>
+  <act:parent type="new">264d9071ae2945a186436dc8e4b95dab</act:parent>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">true</slot:value>
+    </slot>
+  </act:slots>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Forderungen aus Lieferungen und Leistungen (Debitoren)</act:name>
-  <act:id type="guid">eb0cf039f7154b35af988ccef891e35f</act:id>
+  <act:id type="new">eb0cf039f7154b35af988ccef891e35f</act:id>
   <act:type>RECEIVABLE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
     <cmdty:id>CHF</cmdty:id>
   </act:commodity>
-  <act:commodity-scu>100</act:commodity-scu>
   <act:code>1100</act:code>
-  <act:description>1100</act:description>
-  <act:parent type="guid">e888673f62eb40dca11fa15887bf46b0</act:parent>
+  <act:parent type="new">e888673f62eb40dca11fa15887bf46b0</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Delkredere</act:name>
-  <act:id type="guid">4d13e5097e204258877368d3735ee5e4</act:id>
+  <act:id type="new">4d13e5097e204258877368d3735ee5e4</act:id>
   <act:type>RECEIVABLE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
     <cmdty:id>CHF</cmdty:id>
   </act:commodity>
-  <act:commodity-scu>100</act:commodity-scu>
   <act:code>1109</act:code>
-  <act:description>1109</act:description>
-  <act:parent type="guid">e888673f62eb40dca11fa15887bf46b0</act:parent>
+  <act:parent type="new">e888673f62eb40dca11fa15887bf46b0</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Vorräte und nicht fakturierte Dienstleistungen</act:name>
-  <act:id type="guid">5fe44b460f5b45cf89b52a12f2f0abad</act:id>
+  <act:id type="new">5fe44b460f5b45cf89b52a12f2f0abad</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
     <cmdty:id>CHF</cmdty:id>
   </act:commodity>
-  <act:commodity-scu>100</act:commodity-scu>
   <act:code>120</act:code>
-  <act:description>120</act:description>
-  <act:parent type="guid">264d9071ae2945a186436dc8e4b95dab</act:parent>
+  <act:parent type="new">264d9071ae2945a186436dc8e4b95dab</act:parent>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">true</slot:value>
+    </slot>
+  </act:slots>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Handelswaren</act:name>
-  <act:id type="guid">559a32ef6fc643cb987de492b524d031</act:id>
+  <act:id type="new">559a32ef6fc643cb987de492b524d031</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
     <cmdty:id>CHF</cmdty:id>
   </act:commodity>
-  <act:commodity-scu>100</act:commodity-scu>
   <act:code>1200</act:code>
-  <act:description>1200</act:description>
-  <act:parent type="guid">5fe44b460f5b45cf89b52a12f2f0abad</act:parent>
+  <act:parent type="new">5fe44b460f5b45cf89b52a12f2f0abad</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Rohstoffe</act:name>
-  <act:id type="guid">0a40362a5183425790a6df0cd8045277</act:id>
+  <act:id type="new">0a40362a5183425790a6df0cd8045277</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
     <cmdty:id>CHF</cmdty:id>
   </act:commodity>
-  <act:commodity-scu>100</act:commodity-scu>
   <act:code>1210</act:code>
-  <act:description>1210</act:description>
-  <act:parent type="guid">5fe44b460f5b45cf89b52a12f2f0abad</act:parent>
+  <act:parent type="new">5fe44b460f5b45cf89b52a12f2f0abad</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Werkstoffe</act:name>
-  <act:id type="guid">05a6995154174d008d7ebec87f7295f1</act:id>
+  <act:id type="new">05a6995154174d008d7ebec87f7295f1</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
     <cmdty:id>CHF</cmdty:id>
   </act:commodity>
-  <act:commodity-scu>100</act:commodity-scu>
   <act:code>1220</act:code>
-  <act:description>1220</act:description>
-  <act:parent type="guid">5fe44b460f5b45cf89b52a12f2f0abad</act:parent>
+  <act:parent type="new">5fe44b460f5b45cf89b52a12f2f0abad</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Hilfs- und Verbrauchsmaterial</act:name>
-  <act:id type="guid">c9d2781eb3fb44d6a64913d85504a57f</act:id>
+  <act:id type="new">c9d2781eb3fb44d6a64913d85504a57f</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
     <cmdty:id>CHF</cmdty:id>
   </act:commodity>
-  <act:commodity-scu>100</act:commodity-scu>
   <act:code>1230</act:code>
-  <act:description>1230</act:description>
-  <act:parent type="guid">5fe44b460f5b45cf89b52a12f2f0abad</act:parent>
+  <act:parent type="new">5fe44b460f5b45cf89b52a12f2f0abad</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Waren in Konsignation</act:name>
-  <act:id type="guid">b8c8adaa14ab41c4915538ee6b709d42</act:id>
+  <act:id type="new">b8c8adaa14ab41c4915538ee6b709d42</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
     <cmdty:id>CHF</cmdty:id>
   </act:commodity>
-  <act:commodity-scu>100</act:commodity-scu>
   <act:code>1250</act:code>
-  <act:description>1250</act:description>
-  <act:parent type="guid">5fe44b460f5b45cf89b52a12f2f0abad</act:parent>
+  <act:parent type="new">5fe44b460f5b45cf89b52a12f2f0abad</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Fertige Erzeugnisse</act:name>
-  <act:id type="guid">07a04830ee204bb1a08803eee99c7674</act:id>
+  <act:id type="new">07a04830ee204bb1a08803eee99c7674</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
     <cmdty:id>CHF</cmdty:id>
   </act:commodity>
-  <act:commodity-scu>100</act:commodity-scu>
   <act:code>1260</act:code>
-  <act:description>1260</act:description>
-  <act:parent type="guid">5fe44b460f5b45cf89b52a12f2f0abad</act:parent>
+  <act:parent type="new">5fe44b460f5b45cf89b52a12f2f0abad</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Unfertige Erzeugnisse</act:name>
-  <act:id type="guid">45bab5223ab042deb9751fa1256fe95b</act:id>
+  <act:id type="new">45bab5223ab042deb9751fa1256fe95b</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
     <cmdty:id>CHF</cmdty:id>
   </act:commodity>
-  <act:commodity-scu>100</act:commodity-scu>
   <act:code>1270</act:code>
-  <act:description>1270</act:description>
-  <act:parent type="guid">5fe44b460f5b45cf89b52a12f2f0abad</act:parent>
+  <act:parent type="new">5fe44b460f5b45cf89b52a12f2f0abad</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Nicht fakturierte Dienstleistungen</act:name>
-  <act:id type="guid">29967c024d5a403bb0a90e9ddb7c8beb</act:id>
+  <act:id type="new">29967c024d5a403bb0a90e9ddb7c8beb</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
     <cmdty:id>CHF</cmdty:id>
   </act:commodity>
-  <act:commodity-scu>100</act:commodity-scu>
   <act:code>1280</act:code>
-  <act:description>1280</act:description>
-  <act:parent type="guid">5fe44b460f5b45cf89b52a12f2f0abad</act:parent>
+  <act:parent type="new">5fe44b460f5b45cf89b52a12f2f0abad</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Aktive Rechnungsabgrenzung</act:name>
-  <act:id type="guid">0f0cb8cc307b4cf19da688ead07174bc</act:id>
+  <act:id type="new">0f0cb8cc307b4cf19da688ead07174bc</act:id>
   <act:type>ASSET</act:type>
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     <cmdty:space>ISO4217</cmdty:space>
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   <act:name>Bezahlter Aufwand des Folgejahres</act:name>
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     <cmdty:space>ISO4217</cmdty:space>
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   <act:name>Noch nicht erhaltener Ertrag</act:name>
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     <cmdty:space>ISO4217</cmdty:space>
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     <cmdty:space>ISO4217</cmdty:space>
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   <act:name>Wertschriften</act:name>
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     <cmdty:space>ISO4217</cmdty:space>
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 <gnc:account version="2.0.0">
   <act:name>Wertberichtigungen Wertschriften</act:name>
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     <cmdty:space>ISO4217</cmdty:space>
     <cmdty:id>CHF</cmdty:id>
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   <act:name>Ãœbrige kurzfristige Forderungen</act:name>
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     <cmdty:space>ISO4217</cmdty:space>
     <cmdty:id>CHF</cmdty:id>
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   <act:code>114</act:code>
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+      <slot:value type="string">true</slot:value>
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 <gnc:account version="2.0.0">
   <act:name>Vorschüsse und Darlehen</act:name>
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-  <act:type>RECEIVABLE</act:type>
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   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
     <cmdty:id>CHF</cmdty:id>
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   <act:code>1140</act:code>
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 <gnc:account version="2.0.0">
   <act:name>Wertberichtigungen Vorschüsse und Darlehen</act:name>
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-  <act:type>RECEIVABLE</act:type>
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   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
     <cmdty:id>CHF</cmdty:id>
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   <act:code>1149</act:code>
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 <gnc:account version="2.0.0">
   <act:name>Vorsteuer MWST Material, Waren, Dienstleistungen, Energie</act:name>
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-  <act:type>RECEIVABLE</act:type>
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   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
     <cmdty:id>CHF</cmdty:id>
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-  <act:commodity-scu>100</act:commodity-scu>
   <act:code>1170</act:code>
-  <act:description>1170</act:description>
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 <gnc:account version="2.0.0">
   <act:name>Vorsteuer MWST Investitionen, übriger Betriebsaufwand</act:name>
-  <act:id type="guid">68df215725d540f88f6eaf1ba2b266b9</act:id>
-  <act:type>RECEIVABLE</act:type>
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     <cmdty:space>ISO4217</cmdty:space>
     <cmdty:id>CHF</cmdty:id>
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   <act:code>1171</act:code>
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 <gnc:account version="2.0.0">
   <act:name>Verrechnungssteuer</act:name>
-  <act:id type="guid">2d2c77dfd938491fb84c8b078716338f</act:id>
-  <act:type>RECEIVABLE</act:type>
+  <act:id type="new">2d2c77dfd938491fb84c8b078716338f</act:id>
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     <cmdty:space>ISO4217</cmdty:space>
     <cmdty:id>CHF</cmdty:id>
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   <act:code>1176</act:code>
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 <gnc:account version="2.0.0">
   <act:name>Forderungen gegenüber Sozialversicherungen und Vorsorgeeinrichtungen</act:name>
-  <act:id type="guid">2ecfb89a8c0f466b9b43ab19a166f6d1</act:id>
-  <act:type>RECEIVABLE</act:type>
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     <cmdty:space>ISO4217</cmdty:space>
     <cmdty:id>CHF</cmdty:id>
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   <act:code>1180</act:code>
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 <gnc:account version="2.0.0">
   <act:name>Quellensteuer</act:name>
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-  <act:type>RECEIVABLE</act:type>
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     <cmdty:space>ISO4217</cmdty:space>
     <cmdty:id>CHF</cmdty:id>
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   <act:code>1189</act:code>
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-  <act:type>RECEIVABLE</act:type>
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     <cmdty:space>ISO4217</cmdty:space>
     <cmdty:id>CHF</cmdty:id>
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   <act:code>1190</act:code>
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 <gnc:account version="2.0.0">
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-  <act:type>RECEIVABLE</act:type>
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     <cmdty:space>ISO4217</cmdty:space>
     <cmdty:id>CHF</cmdty:id>
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   <act:code>1199</act:code>
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 <gnc:account version="2.0.0">
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     <cmdty:space>ISO4217</cmdty:space>
     <cmdty:id>CHF</cmdty:id>
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-  <act:commodity-scu>100</act:commodity-scu>
   <act:code>14</act:code>
-  <act:description>14</act:description>
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 <gnc:account version="2.0.0">
   <act:name>Finanzanlagen</act:name>
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     <cmdty:space>ISO4217</cmdty:space>
     <cmdty:id>CHF</cmdty:id>
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   <act:code>140</act:code>
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 <gnc:account version="2.0.0">
   <act:name>Wertschriften</act:name>
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     <cmdty:space>ISO4217</cmdty:space>
     <cmdty:id>CHF</cmdty:id>
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   <act:code>1400</act:code>
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 <gnc:account version="2.0.0">
   <act:name>Wertberichtigungen Wertschriften</act:name>
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     <cmdty:space>ISO4217</cmdty:space>
     <cmdty:id>CHF</cmdty:id>
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   <act:code>1409</act:code>
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     <cmdty:space>ISO4217</cmdty:space>
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   <act:code>1440</act:code>
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 <gnc:account version="2.0.0">
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     <cmdty:space>ISO4217</cmdty:space>
     <cmdty:id>CHF</cmdty:id>
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-  <act:commodity-scu>100</act:commodity-scu>
   <act:code>1441</act:code>
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 <gnc:account version="2.0.0">
   <act:name>Wertberichtigungen langfristige Forderungen</act:name>
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     <cmdty:space>ISO4217</cmdty:space>
     <cmdty:id>CHF</cmdty:id>
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-  <act:commodity-scu>100</act:commodity-scu>
   <act:code>1449</act:code>
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 <gnc:account version="2.0.0">
   <act:name>Mobile Sachanlagen</act:name>
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     <cmdty:space>ISO4217</cmdty:space>
     <cmdty:id>CHF</cmdty:id>
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   <act:code>150</act:code>
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     <cmdty:space>ISO4217</cmdty:space>
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     <cmdty:space>ISO4217</cmdty:space>
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   <act:name>Mobiliar und Einrichtungen</act:name>
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     <cmdty:space>ISO4217</cmdty:space>
     <cmdty:id>CHF</cmdty:id>
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   <act:code>1510</act:code>
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   <act:name>Wertberichtigungen Mobiliar und Einrichtungen</act:name>
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     <cmdty:space>ISO4217</cmdty:space>
     <cmdty:id>CHF</cmdty:id>
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   <act:name>Büromaschinen, Informatik, Kommunikationstechnologie</act:name>
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     <cmdty:space>ISO4217</cmdty:space>
     <cmdty:id>CHF</cmdty:id>
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   <act:name>Wertberichtigungen Büromaschinen, Informatik, Kommunikationstechnologie</act:name>
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     <cmdty:space>ISO4217</cmdty:space>
     <cmdty:id>CHF</cmdty:id>
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   <act:code>1529</act:code>
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   <act:name>Fahrzeuge</act:name>
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   <act:type>ASSET</act:type>
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     <cmdty:space>ISO4217</cmdty:space>
     <cmdty:id>CHF</cmdty:id>
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   <act:code>1530</act:code>
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   <act:name>Wertberichtigungen Fahrzeuge</act:name>
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     <cmdty:space>ISO4217</cmdty:space>
     <cmdty:id>CHF</cmdty:id>
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   <act:code>1539</act:code>
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   <act:name>Werkzeuge und Geräte</act:name>
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     <cmdty:space>ISO4217</cmdty:space>
     <cmdty:id>CHF</cmdty:id>
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   <act:code>1540</act:code>
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 <gnc:account version="2.0.0">
   <act:name>Wertberichtigungen Werkzeuge und Geräte</act:name>
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     <cmdty:space>ISO4217</cmdty:space>
     <cmdty:id>CHF</cmdty:id>
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-  <act:commodity-scu>100</act:commodity-scu>
   <act:code>1549</act:code>
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   <act:name>Immobile Sachanlagen</act:name>
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     <cmdty:space>ISO4217</cmdty:space>
     <cmdty:id>CHF</cmdty:id>
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   <act:code>160</act:code>
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   <act:name>Geschäftsliegenschaften</act:name>
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     <cmdty:space>ISO4217</cmdty:space>
     <cmdty:id>CHF</cmdty:id>
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   <act:code>1600</act:code>
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 <gnc:account version="2.0.0">
   <act:name>Wertberichtigungen Geschäftsliegenschafte</act:name>
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     <cmdty:space>ISO4217</cmdty:space>
     <cmdty:id>CHF</cmdty:id>
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   <act:name>Immaterielle Anlagen</act:name>
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     <cmdty:space>ISO4217</cmdty:space>
     <cmdty:id>CHF</cmdty:id>
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-  <act:commodity-scu>100</act:commodity-scu>
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   <act:name>Patente, Know-how, Lizenzen, Rechte, Entwicklungen</act:name>
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     <cmdty:space>ISO4217</cmdty:space>
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   <act:name>Wertberichtigungen Patente, Know-how, Lizenzen, Rechte, Entwicklungen</act:name>
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     <cmdty:space>ISO4217</cmdty:space>
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 <gnc:account version="2.0.0">
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     <cmdty:space>ISO4217</cmdty:space>
     <cmdty:id>CHF</cmdty:id>
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 <gnc:account version="2.0.0">
   <act:name>Wertberichtigungen Goodwill</act:name>
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     <cmdty:space>ISO4217</cmdty:space>
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   <act:name>Beteiligungen</act:name>
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     <cmdty:space>ISO4217</cmdty:space>
     <cmdty:id>CHF</cmdty:id>
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   <act:code>148</act:code>
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   <act:name>Beteiligungen</act:name>
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     <cmdty:space>ISO4217</cmdty:space>
     <cmdty:id>CHF</cmdty:id>
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   <act:code>1480</act:code>
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   <act:name>Wertberichtigungen Beteiligungen</act:name>
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     <cmdty:space>ISO4217</cmdty:space>
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   <act:code>1489</act:code>
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 <gnc:account version="2.0.0">
   <act:name>Nicht einbezahltes Grund-, Gesellschafter- oder Stiftungskapital</act:name>
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     <cmdty:space>ISO4217</cmdty:space>
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   <act:code>180</act:code>
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   <act:code>1850</act:code>
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     <cmdty:space>ISO4217</cmdty:space>
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   <act:code>200</act:code>
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   <act:name>Verbindlichkeiten aus Lieferungen und Leistungen (Kreditoren)</act:name>
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     <cmdty:space>ISO4217</cmdty:space>
     <cmdty:id>CHF</cmdty:id>
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   <act:name>Erhaltene Anzahlungen</act:name>
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     <cmdty:space>ISO4217</cmdty:space>
     <cmdty:id>CHF</cmdty:id>
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   <act:name>Kurzfristige verzinsliche Verbindlichkeiten</act:name>
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     <cmdty:space>ISO4217</cmdty:space>
     <cmdty:id>CHF</cmdty:id>
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   <act:code>210</act:code>
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   <act:name>Bankverbindlichkeiten</act:name>
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     <cmdty:space>ISO4217</cmdty:space>
     <cmdty:id>CHF</cmdty:id>
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   <act:name>Verbindlichkeiten aus Finanzierungsleasing</act:name>
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   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
     <cmdty:id>CHF</cmdty:id>
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-  <act:commodity-scu>100</act:commodity-scu>
   <act:code>2120</act:code>
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   <act:name>Ãœbrige verzinsliche Verbindlichkeiten</act:name>
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   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
     <cmdty:id>CHF</cmdty:id>
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-  <act:commodity-scu>100</act:commodity-scu>
   <act:code>2140</act:code>
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   <act:name>Ãœbrige kurzfristige Verbindlichkeiten</act:name>
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     <cmdty:space>ISO4217</cmdty:space>
     <cmdty:id>CHF</cmdty:id>
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   <act:code>220</act:code>
-  <act:description>220</act:description>
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+      <slot:value type="string">true</slot:value>
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   <act:name>Geschuldete MWST (Umsatzsteuer)</act:name>
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   <act:type>LIABILITY</act:type>
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     <cmdty:space>ISO4217</cmdty:space>
     <cmdty:id>CHF</cmdty:id>
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 <gnc:account version="2.0.0">
   <act:name>Abrechnungskonto MWST</act:name>
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     <cmdty:space>ISO4217</cmdty:space>
     <cmdty:id>CHF</cmdty:id>
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   <act:code>2201</act:code>
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 <gnc:account version="2.0.0">
   <act:name>Verrechnungssteuer</act:name>
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   <act:type>LIABILITY</act:type>
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     <cmdty:space>ISO4217</cmdty:space>
     <cmdty:id>CHF</cmdty:id>
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   <act:name>Direkte Steuern</act:name>
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     <cmdty:space>ISO4217</cmdty:space>
     <cmdty:id>CHF</cmdty:id>
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 <gnc:account version="2.0.0">
   <act:name>Sonstige kurzfristige Verbindlichkeiten</act:name>
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     <cmdty:space>ISO4217</cmdty:space>
     <cmdty:id>CHF</cmdty:id>
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   <act:code>2210</act:code>
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 <gnc:account version="2.0.0">
   <act:name>Beschlossene Ausschüttungen</act:name>
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     <cmdty:space>ISO4217</cmdty:space>
     <cmdty:id>CHF</cmdty:id>
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   <act:code>2261</act:code>
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 <gnc:account version="2.0.0">
   <act:name>Sozialversicherungen und Vorsorgeeinrichtungen</act:name>
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     <cmdty:space>ISO4217</cmdty:space>
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   <act:code>2270</act:code>
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 <gnc:account version="2.0.0">
   <act:name>Quellensteuer</act:name>
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     <cmdty:space>ISO4217</cmdty:space>
     <cmdty:id>CHF</cmdty:id>
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   <act:code>2279</act:code>
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 <gnc:account version="2.0.0">
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     <cmdty:space>ISO4217</cmdty:space>
     <cmdty:id>CHF</cmdty:id>
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   <act:code>230</act:code>
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 <gnc:account version="2.0.0">
   <act:name>Noch nicht bezahlter Aufwand</act:name>
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     <cmdty:space>ISO4217</cmdty:space>
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   <act:name>Erhaltener Ertrag des Folgejahres</act:name>
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     <cmdty:space>ISO4217</cmdty:space>
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   <act:code>2301</act:code>
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     <cmdty:space>ISO4217</cmdty:space>
     <cmdty:id>CHF</cmdty:id>
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 <gnc:account version="2.0.0">
   <act:name>Langfristiges Fremdkapital</act:name>
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     <cmdty:space>ISO4217</cmdty:space>
     <cmdty:id>CHF</cmdty:id>
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   <act:code>24</act:code>
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   <act:name>Langfristige verzinsliche Verbindlichkeiten</act:name>
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     <cmdty:space>ISO4217</cmdty:space>
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   <act:code>240</act:code>
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     <cmdty:space>ISO4217</cmdty:space>
     <cmdty:id>CHF</cmdty:id>
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   <act:name>Verbindlichkeiten aus Finanzierungsleasing</act:name>
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     <cmdty:space>ISO4217</cmdty:space>
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   <act:code>2420</act:code>
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   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
     <cmdty:id>CHF</cmdty:id>
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   <act:code>2450</act:code>
-  <act:description>2450</act:description>
-  <act:parent type="guid">722dc33a7f5c450683c8ceb182caff33</act:parent>
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 <gnc:account version="2.0.0">
   <act:name>Obligationenanleihen</act:name>
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+  <act:id type="new">33c4e2da22d04abf94a6f8b66c12d125</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
     <cmdty:id>CHF</cmdty:id>
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-  <act:commodity-scu>100</act:commodity-scu>
   <act:code>2430</act:code>
-  <act:description>2430</act:description>
-  <act:parent type="guid">722dc33a7f5c450683c8ceb182caff33</act:parent>
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 <gnc:account version="2.0.0">
   <act:name>Hypotheken</act:name>
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+  <act:id type="new">59af9b1c47b1481faa831f2e9486ee78</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
     <cmdty:id>CHF</cmdty:id>
   </act:commodity>
-  <act:commodity-scu>100</act:commodity-scu>
   <act:code>2451</act:code>
-  <act:description>2451</act:description>
-  <act:parent type="guid">722dc33a7f5c450683c8ceb182caff33</act:parent>
+  <act:parent type="new">722dc33a7f5c450683c8ceb182caff33</act:parent>
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   <act:name>Ãœbrige langfristige Verbindlichkeiten</act:name>
-  <act:id type="guid">e28344b55f234a64afe228884b9bef81</act:id>
+  <act:id type="new">e28344b55f234a64afe228884b9bef81</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
     <cmdty:id>CHF</cmdty:id>
   </act:commodity>
-  <act:commodity-scu>100</act:commodity-scu>
   <act:code>250</act:code>
-  <act:description>250</act:description>
-  <act:parent type="guid">e5e7a14ef75e4d3bb30c6e8d185a4288</act:parent>
+  <act:parent type="new">e5e7a14ef75e4d3bb30c6e8d185a4288</act:parent>
+  <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>Ãœbrige langfristige Verbindlichkeiten (unverzinslich)</act:name>
-  <act:id type="guid">2632ae5a632a4214860adc582d630d89</act:id>
+  <act:id type="new">2632ae5a632a4214860adc582d630d89</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
     <cmdty:id>CHF</cmdty:id>
   </act:commodity>
-  <act:commodity-scu>100</act:commodity-scu>
   <act:code>2500</act:code>
-  <act:description>2500</act:description>
-  <act:parent type="guid">e28344b55f234a64afe228884b9bef81</act:parent>
+  <act:parent type="new">e28344b55f234a64afe228884b9bef81</act:parent>
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 <gnc:account version="2.0.0">
   <act:name>Rückstellungen sowie vom Gesetz vorgesehene ähnliche Positionen</act:name>
-  <act:id type="guid">52e84a57d83b4f6aa0b57823943be630</act:id>
+  <act:id type="new">52e84a57d83b4f6aa0b57823943be630</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
     <cmdty:id>CHF</cmdty:id>
   </act:commodity>
-  <act:commodity-scu>100</act:commodity-scu>
   <act:code>260</act:code>
-  <act:description>260</act:description>
-  <act:parent type="guid">e5e7a14ef75e4d3bb30c6e8d185a4288</act:parent>
+  <act:parent type="new">e5e7a14ef75e4d3bb30c6e8d185a4288</act:parent>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">true</slot:value>
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+  </act:slots>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Rückstellungen</act:name>
-  <act:id type="guid">883bf9dc29bf4f73ac88c9bfa3221a5d</act:id>
+  <act:id type="new">883bf9dc29bf4f73ac88c9bfa3221a5d</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
     <cmdty:id>CHF</cmdty:id>
   </act:commodity>
-  <act:commodity-scu>100</act:commodity-scu>
   <act:code>2600</act:code>
-  <act:description>2600</act:description>
-  <act:parent type="guid">52e84a57d83b4f6aa0b57823943be630</act:parent>
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 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Eigenkapital (juristische Personen)</act:name>
-  <act:id type="guid">82143ea43dcd4cdbbf5b469c0773f9b6</act:id>
-  <act:type>LIABILITY</act:type>
+  <act:id type="new">82143ea43dcd4cdbbf5b469c0773f9b6</act:id>
+  <act:type>EQUITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
     <cmdty:id>CHF</cmdty:id>
   </act:commodity>
-  <act:commodity-scu>100</act:commodity-scu>
   <act:code>28</act:code>
-  <act:description>28</act:description>
-  <act:parent type="guid">294235978d5d48508b11c17fc3a3742b</act:parent>
+    <act:description>Teil von Passiven</act:description>
+  <act:parent type="new">8cd23636f1e04a74a35c13ae23427c14</act:parent>
+  <act:slots>
+      <slot>
+        <slot:key>notes</slot:key>
+        <slot:value type="string">https://bugs.gnucash.org/show_bug.cgi?id=421766</slot:value>
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+    <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>Grund-, Gesellschafter- oder Stiftungskapital</act:name>
-  <act:id type="guid">4f942372d53b486e985f0524ef484a48</act:id>
-  <act:type>LIABILITY</act:type>
+  <act:id type="new">4f942372d53b486e985f0524ef484a48</act:id>
+  <act:type>EQUITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
     <cmdty:id>CHF</cmdty:id>
   </act:commodity>
-  <act:commodity-scu>100</act:commodity-scu>
   <act:code>280</act:code>
-  <act:description>280</act:description>
-  <act:parent type="guid">82143ea43dcd4cdbbf5b469c0773f9b6</act:parent>
+  <act:parent type="new">82143ea43dcd4cdbbf5b469c0773f9b6</act:parent>
+  <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>Aktien-, Stamm-, Anteilschein- oder Stiftungskapital</act:name>
-  <act:id type="guid">920c76782e364787b20faddddcc356fe</act:id>
-  <act:type>LIABILITY</act:type>
+  <act:id type="new">920c76782e364787b20faddddcc356fe</act:id>
+  <act:type>EQUITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
     <cmdty:id>CHF</cmdty:id>
   </act:commodity>
-  <act:commodity-scu>100</act:commodity-scu>
   <act:code>2800</act:code>
-  <act:description>2800</act:description>
-  <act:parent type="guid">4f942372d53b486e985f0524ef484a48</act:parent>
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 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Reserven und Jahresgewinn oder Jahresverlus</act:name>
-  <act:id type="guid">35e6318959294d84994376047bef94a7</act:id>
-  <act:type>LIABILITY</act:type>
+  <act:id type="new">35e6318959294d84994376047bef94a7</act:id>
+  <act:type>EQUITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
     <cmdty:id>CHF</cmdty:id>
   </act:commodity>
-  <act:commodity-scu>100</act:commodity-scu>
   <act:code>290</act:code>
-  <act:description>290</act:description>
-  <act:parent type="guid">82143ea43dcd4cdbbf5b469c0773f9b6</act:parent>
+  <act:parent type="new">82143ea43dcd4cdbbf5b469c0773f9b6</act:parent>
+  <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>Gesetzliche Kapitalreserve</act:name>
-  <act:id type="guid">8675198475f143f3b840fe9822bf097b</act:id>
-  <act:type>LIABILITY</act:type>
+  <act:id type="new">8675198475f143f3b840fe9822bf097b</act:id>
+  <act:type>EQUITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
     <cmdty:id>CHF</cmdty:id>
   </act:commodity>
-  <act:commodity-scu>100</act:commodity-scu>
   <act:code>2900</act:code>
-  <act:description>2900</act:description>
-  <act:parent type="guid">35e6318959294d84994376047bef94a7</act:parent>
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 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Aufwertungsreserve</act:name>
-  <act:id type="guid">8918ab18185146bca6db267cf17dbba5</act:id>
-  <act:type>LIABILITY</act:type>
+  <act:id type="new">8918ab18185146bca6db267cf17dbba5</act:id>
+  <act:type>EQUITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
     <cmdty:id>CHF</cmdty:id>
   </act:commodity>
-  <act:commodity-scu>100</act:commodity-scu>
   <act:code>2940</act:code>
-  <act:description>2940</act:description>
-  <act:parent type="guid">35e6318959294d84994376047bef94a7</act:parent>
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 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Gesetzliche Gewinnreserve</act:name>
-  <act:id type="guid">984b64f48ab74d30a2c1d8d259ab817b</act:id>
-  <act:type>LIABILITY</act:type>
+  <act:id type="new">984b64f48ab74d30a2c1d8d259ab817b</act:id>
+  <act:type>EQUITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
     <cmdty:id>CHF</cmdty:id>
   </act:commodity>
-  <act:commodity-scu>100</act:commodity-scu>
   <act:code>2950</act:code>
-  <act:description>2950</act:description>
-  <act:parent type="guid">35e6318959294d84994376047bef94a7</act:parent>
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 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Freiwillige Gewinnreserven</act:name>
-  <act:id type="guid">6fa91e39a5f7488cb7d04fc6c2a56810</act:id>
-  <act:type>LIABILITY</act:type>
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+  <act:type>EQUITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
     <cmdty:id>CHF</cmdty:id>
   </act:commodity>
-  <act:commodity-scu>100</act:commodity-scu>
   <act:code>2960</act:code>
-  <act:description>2960</act:description>
-  <act:parent type="guid">35e6318959294d84994376047bef94a7</act:parent>
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 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Gewinnvortrag oder Verlustvortrag</act:name>
-  <act:id type="guid">780726e389184e1ab7f7fbfe16d5f17b</act:id>
-  <act:type>LIABILITY</act:type>
+  <act:id type="new">780726e389184e1ab7f7fbfe16d5f17b</act:id>
+  <act:type>EQUITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
     <cmdty:id>CHF</cmdty:id>
   </act:commodity>
-  <act:commodity-scu>100</act:commodity-scu>
   <act:code>2970</act:code>
-  <act:description>2970</act:description>
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 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Jahresgewinn oder Jahresverlust</act:name>
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-  <act:type>LIABILITY</act:type>
+  <act:id type="new">9bb074b99e4d4a40b9151c2289c10073</act:id>
+  <act:type>EQUITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
     <cmdty:id>CHF</cmdty:id>
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-  <act:commodity-scu>100</act:commodity-scu>
   <act:code>2979</act:code>
-  <act:description>2979</act:description>
-  <act:parent type="guid">35e6318959294d84994376047bef94a7</act:parent>
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 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Eigene Aktien, Stammanteile oder Anteilscheine (Minusposten)</act:name>
-  <act:id type="guid">4df7a3d99e0e407796920758f2708f7d</act:id>
-  <act:type>LIABILITY</act:type>
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   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
     <cmdty:id>CHF</cmdty:id>
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-  <act:commodity-scu>100</act:commodity-scu>
   <act:code>2980</act:code>
-  <act:description>2980</act:description>
-  <act:parent type="guid">35e6318959294d84994376047bef94a7</act:parent>
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 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Betrieblicher Ertrag aus Lieferungen und Leistungen</act:name>
-  <act:id type="guid">112eb0f3756a430aa69b0907a54e0901</act:id>
+  <act:id type="new">112eb0f3756a430aa69b0907a54e0901</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
     <cmdty:id>CHF</cmdty:id>
   </act:commodity>
-  <act:commodity-scu>100</act:commodity-scu>
   <act:code>3</act:code>
-  <act:description>3</act:description>
-  <act:parent type="guid">8cd23636f1e04a74a35c13ae23427c14</act:parent>
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+      <slot:value type="string">true</slot:value>
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 <gnc:account version="2.0.0">
   <act:name>Produktionserlöse</act:name>
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+  <act:id type="new">cf1a254d6a7f4a8880971b2c63302ac8</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
     <cmdty:id>CHF</cmdty:id>
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-  <act:commodity-scu>100</act:commodity-scu>
   <act:code>3000</act:code>
-  <act:description>3000</act:description>
-  <act:parent type="guid">112eb0f3756a430aa69b0907a54e0901</act:parent>
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 <gnc:account version="2.0.0">
   <act:name>Handelserlöse</act:name>
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   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
     <cmdty:id>CHF</cmdty:id>
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-  <act:commodity-scu>100</act:commodity-scu>
   <act:code>3200</act:code>
-  <act:description>3200</act:description>
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 <gnc:account version="2.0.0">
   <act:name>Dienstleistungserlöse</act:name>
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   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
     <cmdty:id>CHF</cmdty:id>
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-  <act:commodity-scu>100</act:commodity-scu>
   <act:code>3400</act:code>
-  <act:description>3400</act:description>
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 <gnc:account version="2.0.0">
   <act:name>Übrige Erlöse aus Lieferungen und Leistungen</act:name>
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   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
     <cmdty:id>CHF</cmdty:id>
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-  <act:commodity-scu>100</act:commodity-scu>
   <act:code>3600</act:code>
-  <act:description>3600</act:description>
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 <gnc:account version="2.0.0">
   <act:name>Eigenleistungen</act:name>
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   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
     <cmdty:id>CHF</cmdty:id>
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-  <act:commodity-scu>100</act:commodity-scu>
   <act:code>3700</act:code>
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   <act:name>Erlösminderungen</act:name>
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     <cmdty:space>ISO4217</cmdty:space>
     <cmdty:id>CHF</cmdty:id>
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   <act:code>3800</act:code>
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   <act:name>Verluste Forderungen (Debitoren), Veränderung Delkredere</act:name>
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     <cmdty:space>ISO4217</cmdty:space>
     <cmdty:id>CHF</cmdty:id>
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   <act:code>3805</act:code>
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   <act:name>Eigenverbrauch</act:name>
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   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
     <cmdty:id>CHF</cmdty:id>
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   <act:code>3710</act:code>
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   <act:name>Bestandesänderungen unfertige Erzeugnisse</act:name>
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     <cmdty:space>ISO4217</cmdty:space>
     <cmdty:id>CHF</cmdty:id>
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   <act:code>3900</act:code>
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   <act:name>Bestandesänderungen fertige Erzeugnisse</act:name>
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     <cmdty:space>ISO4217</cmdty:space>
     <cmdty:id>CHF</cmdty:id>
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   <act:code>3901</act:code>
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 <gnc:account version="2.0.0">
   <act:name>Bestandesänderungen nicht fakturierte Dienstleistungen</act:name>
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   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
     <cmdty:id>CHF</cmdty:id>
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-  <act:commodity-scu>100</act:commodity-scu>
   <act:code>3940</act:code>
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   <act:name>Aufwand für Material, Handelswaren, Dienstleistungen und Energie</act:name>
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   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
     <cmdty:id>CHF</cmdty:id>
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   <act:code>4</act:code>
-  <act:description>4</act:description>
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+      <slot:value type="string">true</slot:value>
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   <act:name>Materialaufwand Produktion</act:name>
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   <act:type>EXPENSE</act:type>
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     <cmdty:space>ISO4217</cmdty:space>
     <cmdty:id>CHF</cmdty:id>
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   <act:code>4000</act:code>
-  <act:description>4000</act:description>
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   <act:name>Handelswarenaufwand</act:name>
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     <cmdty:space>ISO4217</cmdty:space>
     <cmdty:id>CHF</cmdty:id>
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   <act:code>4200</act:code>
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 <gnc:account version="2.0.0">
   <act:name>Aufwand für bezogene Dienstleistungen</act:name>
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     <cmdty:space>ISO4217</cmdty:space>
     <cmdty:id>CHF</cmdty:id>
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-  <act:commodity-scu>100</act:commodity-scu>
   <act:code>4400</act:code>
-  <act:description>4400</act:description>
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   <act:name>Energieaufwand zur Leistungserstellung</act:name>
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   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
     <cmdty:id>CHF</cmdty:id>
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-  <act:commodity-scu>100</act:commodity-scu>
   <act:code>4500</act:code>
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   <act:name>Aufwandminderungen</act:name>
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     <cmdty:space>ISO4217</cmdty:space>
     <cmdty:id>CHF</cmdty:id>
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-  <act:commodity-scu>100</act:commodity-scu>
   <act:code>4900</act:code>
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   <act:name>Personalaufwand</act:name>
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     <cmdty:space>ISO4217</cmdty:space>
     <cmdty:id>CHF</cmdty:id>
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   <act:code>5</act:code>
-  <act:description>5</act:description>
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   <act:name>Lohnaufwand</act:name>
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     <cmdty:space>ISO4217</cmdty:space>
     <cmdty:id>CHF</cmdty:id>
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   <act:code>5000</act:code>
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 <gnc:account version="2.0.0">
   <act:name>Sozialversicherungsaufwand</act:name>
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     <cmdty:space>ISO4217</cmdty:space>
     <cmdty:id>CHF</cmdty:id>
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-  <act:commodity-scu>100</act:commodity-scu>
   <act:code>5700</act:code>
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 <gnc:account version="2.0.0">
   <act:name>Ãœbriger Personalaufwand</act:name>
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     <cmdty:space>ISO4217</cmdty:space>
     <cmdty:id>CHF</cmdty:id>
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   <act:code>5800</act:code>
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 <gnc:account version="2.0.0">
   <act:name>Leistungen Dritter</act:name>
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     <cmdty:space>ISO4217</cmdty:space>
     <cmdty:id>CHF</cmdty:id>
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-  <act:commodity-scu>100</act:commodity-scu>
   <act:code>5900</act:code>
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 <gnc:account version="2.0.0">
   <act:name>Ãœbriger betrieblicher Aufwand, Abschreibungen und Wertberichtigungen sowie Finanzergebnis</act:name>
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     <cmdty:space>ISO4217</cmdty:space>
     <cmdty:id>CHF</cmdty:id>
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   <act:code>6</act:code>
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   <act:name>Raumaufwand</act:name>
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     <cmdty:space>ISO4217</cmdty:space>
     <cmdty:id>CHF</cmdty:id>
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   <act:code>6000</act:code>
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 <gnc:account version="2.0.0">
   <act:name>Unterhalt, Reparaturen, Ersatz mobile Sachanlagen</act:name>
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     <cmdty:space>ISO4217</cmdty:space>
     <cmdty:id>CHF</cmdty:id>
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   <act:code>6100</act:code>
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   <act:name>Fahrzeug- und Transportaufwand</act:name>
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     <cmdty:space>ISO4217</cmdty:space>
     <cmdty:id>CHF</cmdty:id>
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   <act:code>6200</act:code>
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     <cmdty:space>ISO4217</cmdty:space>
     <cmdty:id>CHF</cmdty:id>
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   <act:code>6300</act:code>
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   <act:name>Energie- und Entsorgungsaufwand</act:name>
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     <cmdty:space>ISO4217</cmdty:space>
     <cmdty:id>CHF</cmdty:id>
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   <act:code>6400</act:code>
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     <cmdty:space>ISO4217</cmdty:space>
     <cmdty:id>CHF</cmdty:id>
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     <cmdty:id>CHF</cmdty:id>
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   <act:code>6600</act:code>
-  <act:description>6600</act:description>
-  <act:parent type="guid">17ef00426d0b4066ad5297325ecf16a4</act:parent>
+  <act:parent type="new">17ef00426d0b4066ad5297325ecf16a4</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Sonstiger betrieblicher Aufwand</act:name>
-  <act:id type="guid">40ae3f3a0d61437eaa9b3e3274b1957f</act:id>
+  <act:id type="new">40ae3f3a0d61437eaa9b3e3274b1957f</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
     <cmdty:id>CHF</cmdty:id>
   </act:commodity>
-  <act:commodity-scu>100</act:commodity-scu>
   <act:code>6700</act:code>
-  <act:description>6700</act:description>
-  <act:parent type="guid">17ef00426d0b4066ad5297325ecf16a4</act:parent>
+  <act:parent type="new">17ef00426d0b4066ad5297325ecf16a4</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Abschreibungen und Wertberichtigungen auf Positionen des Anlagevermögens</act:name>
-  <act:id type="guid">f9aa84463ff2462498ea60128f9114fe</act:id>
+  <act:id type="new">f9aa84463ff2462498ea60128f9114fe</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
     <cmdty:id>CHF</cmdty:id>
   </act:commodity>
-  <act:commodity-scu>100</act:commodity-scu>
   <act:code>6800</act:code>
-  <act:description>6800</act:description>
-  <act:parent type="guid">17ef00426d0b4066ad5297325ecf16a4</act:parent>
+  <act:parent type="new">17ef00426d0b4066ad5297325ecf16a4</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Leasingaufwand mobile Sachanlagen</act:name>
-  <act:id type="guid">60ba0279f36e46fa912c72206ed91b75</act:id>
+  <act:id type="new">60ba0279f36e46fa912c72206ed91b75</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
     <cmdty:id>CHF</cmdty:id>
   </act:commodity>
-  <act:commodity-scu>100</act:commodity-scu>
   <act:code>6105</act:code>
-  <act:description>6105</act:description>
-  <act:parent type="guid">17ef00426d0b4066ad5297325ecf16a4</act:parent>
+  <act:parent type="new">17ef00426d0b4066ad5297325ecf16a4</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Informatikaufwand inkl. Leasing</act:name>
-  <act:id type="guid">6f27632a88df484fb21253cbf8e0cc95</act:id>
+  <act:id type="new">6f27632a88df484fb21253cbf8e0cc95</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
     <cmdty:id>CHF</cmdty:id>
   </act:commodity>
-  <act:commodity-scu>100</act:commodity-scu>
   <act:code>6570</act:code>
-  <act:description>6570</act:description>
-  <act:parent type="guid">17ef00426d0b4066ad5297325ecf16a4</act:parent>
+  <act:parent type="new">17ef00426d0b4066ad5297325ecf16a4</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Finanzaufwand</act:name>
-  <act:id type="guid">ddd87c65af9b471687873e3f6c255086</act:id>
+  <act:id type="new">ddd87c65af9b471687873e3f6c255086</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
     <cmdty:id>CHF</cmdty:id>
   </act:commodity>
-  <act:commodity-scu>100</act:commodity-scu>
   <act:code>6900</act:code>
-  <act:description>6900</act:description>
-  <act:parent type="guid">17ef00426d0b4066ad5297325ecf16a4</act:parent>
+  <act:parent type="new">17ef00426d0b4066ad5297325ecf16a4</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Finanzertrag</act:name>
-  <act:id type="guid">85ea8bc334c247b39ec7a279738c6037</act:id>
+  <act:id type="new">85ea8bc334c247b39ec7a279738c6037</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
     <cmdty:id>CHF</cmdty:id>
   </act:commodity>
-  <act:commodity-scu>100</act:commodity-scu>
   <act:code>6950</act:code>
-  <act:description>6950</act:description>
-  <act:parent type="guid">17ef00426d0b4066ad5297325ecf16a4</act:parent>
+  <act:parent type="new">17ef00426d0b4066ad5297325ecf16a4</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Betrieblicher Nebenerfolg</act:name>
-  <act:id type="guid">ff17758ba51149a3a16c2e50f4dd12f3</act:id>
+  <act:id type="new">ff17758ba51149a3a16c2e50f4dd12f3</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
     <cmdty:id>CHF</cmdty:id>
   </act:commodity>
-  <act:commodity-scu>100</act:commodity-scu>
   <act:code>7</act:code>
-  <act:description>7</act:description>
-  <act:parent type="guid">8cd23636f1e04a74a35c13ae23427c14</act:parent>
+  <act:parent type="new">8cd23636f1e04a74a35c13ae23427c14</act:parent>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">true</slot:value>
+    </slot>
+  </act:slots>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Ertrag Nebenbetrieb</act:name>
-  <act:id type="guid">c8c43650635e436ea24b4c03dc1d19ad</act:id>
+  <act:id type="new">c8c43650635e436ea24b4c03dc1d19ad</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
     <cmdty:id>CHF</cmdty:id>
   </act:commodity>
-  <act:commodity-scu>100</act:commodity-scu>
   <act:code>7000</act:code>
-  <act:description>7000</act:description>
-  <act:parent type="guid">ff17758ba51149a3a16c2e50f4dd12f3</act:parent>
+  <act:parent type="new">ff17758ba51149a3a16c2e50f4dd12f3</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Ertrag betriebliche Liegenschaft</act:name>
-  <act:id type="guid">b741158e82af43a983a729b6964f48c4</act:id>
+  <act:id type="new">b741158e82af43a983a729b6964f48c4</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
     <cmdty:id>CHF</cmdty:id>
   </act:commodity>
-  <act:commodity-scu>100</act:commodity-scu>
   <act:code>7500</act:code>
-  <act:description>7500</act:description>
-  <act:parent type="guid">ff17758ba51149a3a16c2e50f4dd12f3</act:parent>
+  <act:parent type="new">ff17758ba51149a3a16c2e50f4dd12f3</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Aufwand betriebliche Liegenschaft</act:name>
-  <act:id type="guid">5ba3c1d4c947457c92d7192079c58e93</act:id>
+  <act:id type="new">5ba3c1d4c947457c92d7192079c58e93</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
     <cmdty:id>CHF</cmdty:id>
   </act:commodity>
-  <act:commodity-scu>100</act:commodity-scu>
   <act:code>7510</act:code>
-  <act:description>7510</act:description>
-  <act:parent type="guid">ff17758ba51149a3a16c2e50f4dd12f3</act:parent>
+  <act:parent type="new">ff17758ba51149a3a16c2e50f4dd12f3</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Aufwand Nebenbetrieb</act:name>
-  <act:id type="guid">2c9626ccfeb14b52b68b48c5f6312e0f</act:id>
+  <act:id type="new">2c9626ccfeb14b52b68b48c5f6312e0f</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
     <cmdty:id>CHF</cmdty:id>
   </act:commodity>
-  <act:commodity-scu>100</act:commodity-scu>
   <act:code>7010</act:code>
-  <act:description>7010</act:description>
-  <act:parent type="guid">ff17758ba51149a3a16c2e50f4dd12f3</act:parent>
+  <act:parent type="new">ff17758ba51149a3a16c2e50f4dd12f3</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Betriebsfremder, ausserordentlicher, einmaliger oder perioden-fremder Aufwand und Ertrag</act:name>
-  <act:id type="guid">67be6ac625cc4b8f8ee6706b0434a335</act:id>
+  <act:id type="new">67be6ac625cc4b8f8ee6706b0434a335</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
     <cmdty:id>CHF</cmdty:id>
   </act:commodity>
-  <act:commodity-scu>100</act:commodity-scu>
   <act:code>8</act:code>
-  <act:description>8</act:description>
-  <act:parent type="guid">8cd23636f1e04a74a35c13ae23427c14</act:parent>
+  <act:parent type="new">8cd23636f1e04a74a35c13ae23427c14</act:parent>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">true</slot:value>
+    </slot>
+  </act:slots>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Betriebsfremder Aufwand</act:name>
-  <act:id type="guid">903948bc18da4853a4616dbfaa0c1a3e</act:id>
+  <act:id type="new">903948bc18da4853a4616dbfaa0c1a3e</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
     <cmdty:id>CHF</cmdty:id>
   </act:commodity>
-  <act:commodity-scu>100</act:commodity-scu>
   <act:code>8000</act:code>
-  <act:description>8000</act:description>
-  <act:parent type="guid">67be6ac625cc4b8f8ee6706b0434a335</act:parent>
+  <act:parent type="new">67be6ac625cc4b8f8ee6706b0434a335</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Direkte Steuern</act:name>
-  <act:id type="guid">1df187c1bb304c159923780dd417c729</act:id>
+  <act:id type="new">1df187c1bb304c159923780dd417c729</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
     <cmdty:id>CHF</cmdty:id>
   </act:commodity>
-  <act:commodity-scu>100</act:commodity-scu>
   <act:code>8900</act:code>
-  <act:description>8900</act:description>
-  <act:parent type="guid">67be6ac625cc4b8f8ee6706b0434a335</act:parent>
+  <act:parent type="new">67be6ac625cc4b8f8ee6706b0434a335</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Betriebsfremder Ertrag</act:name>
-  <act:id type="guid">6c9b91aa0b794904a03805bcffbb6744</act:id>
+  <act:id type="new">6c9b91aa0b794904a03805bcffbb6744</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
     <cmdty:id>CHF</cmdty:id>
   </act:commodity>
-  <act:commodity-scu>100</act:commodity-scu>
   <act:code>8100</act:code>
-  <act:description>8100</act:description>
-  <act:parent type="guid">67be6ac625cc4b8f8ee6706b0434a335</act:parent>
+  <act:parent type="new">67be6ac625cc4b8f8ee6706b0434a335</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Ausserordentlicher, einmaliger oder periodenfremder Aufwand</act:name>
-  <act:id type="guid">e3b24b1150134fa598bcf620da52a2e6</act:id>
+  <act:id type="new">e3b24b1150134fa598bcf620da52a2e6</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
     <cmdty:id>CHF</cmdty:id>
   </act:commodity>
-  <act:commodity-scu>100</act:commodity-scu>
   <act:code>8500</act:code>
-  <act:description>8500</act:description>
-  <act:parent type="guid">67be6ac625cc4b8f8ee6706b0434a335</act:parent>
+  <act:parent type="new">67be6ac625cc4b8f8ee6706b0434a335</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Ausserordentlicher, einmaliger oder periodenfremder Ertrag</act:name>
-  <act:id type="guid">7e43a5e29f77460dbda26d475492bd52</act:id>
+  <act:id type="new">7e43a5e29f77460dbda26d475492bd52</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
     <cmdty:id>CHF</cmdty:id>
   </act:commodity>
-  <act:commodity-scu>100</act:commodity-scu>
   <act:code>8510</act:code>
-  <act:description>8510</act:description>
-  <act:parent type="guid">67be6ac625cc4b8f8ee6706b0434a335</act:parent>
+  <act:parent type="new">67be6ac625cc4b8f8ee6706b0434a335</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Abschluss</act:name>
-  <act:id type="guid">99c8d4fa6bac4de0b2d505f65e9b8c6b</act:id>
+  <act:id type="new">99c8d4fa6bac4de0b2d505f65e9b8c6b</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
     <cmdty:id>CHF</cmdty:id>
   </act:commodity>
-  <act:commodity-scu>100</act:commodity-scu>
   <act:code>9</act:code>
-  <act:description>9</act:description>
-  <act:parent type="guid">8cd23636f1e04a74a35c13ae23427c14</act:parent>
+  <act:parent type="new">8cd23636f1e04a74a35c13ae23427c14</act:parent>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">true</slot:value>
+    </slot>
+  </act:slots>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Jahresgewinn oder Jahresverlust</act:name>
-  <act:id type="guid">3b10783f477e440b971e3dce693236e5</act:id>
+  <act:id type="new">3b10783f477e440b971e3dce693236e5</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
     <cmdty:id>CHF</cmdty:id>
   </act:commodity>
-  <act:commodity-scu>100</act:commodity-scu>
   <act:code>9200</act:code>
-  <act:description>9200</act:description>
-  <act:parent type="guid">99c8d4fa6bac4de0b2d505f65e9b8c6b</act:parent>
+  <act:parent type="new">99c8d4fa6bac4de0b2d505f65e9b8c6b</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Hilfskonten Gewinnverwendung</act:name>
-  <act:id type="guid">be48f890d33444f883f41069641daaa3</act:id>
+  <act:id type="new">be48f890d33444f883f41069641daaa3</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
     <cmdty:id>CHF</cmdty:id>
   </act:commodity>
-  <act:commodity-scu>100</act:commodity-scu>
   <act:code>920</act:code>
-  <act:description>920</act:description>
-  <act:parent type="guid">3b10783f477e440b971e3dce693236e5</act:parent>
+  <act:parent type="new">3b10783f477e440b971e3dce693236e5</act:parent>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">true</slot:value>
+    </slot>
+  </act:slots>
 </gnc:account>
 </gnc-account-example>
 

commit df4b728dbd569460e107b22159d8575252b35872
Author: Frank H. Ellenberger <frank.h.ellenberger at gmail.com>
Date:   Tue Jan 14 22:38:52 2020 +0100

    Minor adjustments of ch/kmu 2013 based on emails
    
    Also drop the obsolete chkmu

diff --git a/data/accounts/de_CH/CMakeLists.txt b/data/accounts/de_CH/CMakeLists.txt
index 170d3412c..d6274c2cd 100644
--- a/data/accounts/de_CH/CMakeLists.txt
+++ b/data/accounts/de_CH/CMakeLists.txt
@@ -4,7 +4,7 @@ set(account_DATA
   acctchrt_kids.gnucash-xea
   acctchrt_otherasset.gnucash-xea
   acctchrt_otherloan.gnucash-xea
-  acctchrt_chkmu.gnucash-xea)
+  acctchrt_kmu.gnucash-xea)
 
 set_dist_list(DE_CH_DIST ${account_DATA} CMakeLists.txt)
 
diff --git a/data/accounts/de_CH/acctchrt_chkmu.gnucash-xea b/data/accounts/de_CH/acctchrt_chkmu.gnucash-xea
deleted file mode 100644
index 8a16389d6..000000000
--- a/data/accounts/de_CH/acctchrt_chkmu.gnucash-xea
+++ /dev/null
@@ -1,9253 +0,0 @@
-<?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:entry="http://www.gnucash.org/XML/entry"
-  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:vendor="http://www.gnucash.org/XML/vendor">
-    <gnc-act:title>
-      KMU Kontenrahmen
-    </gnc-act:title>
-    <gnc-act:short-description>
-     Kontenrahmen fuer Schweizer KMU
-    </gnc-act:short-description>
-    <gnc-act:long-description>
-     Kontenrahmen fuer Schweizer KMU gem Walher Sterchi publiziert vom schweizerischen Gewerbeverband
-    </gnc-act:long-description>
-    <gnc-act:exclude-from-select-all>1</gnc-act:exclude-from-select-all>
-<gnc:account version="2.0.0">
-  <act:name>Root Account</act:name>
-  <act:id type="new">1972cce2e2364f95b2b0bc014502661d</act:id>
-  <act:type>ROOT</act:type>
-  <act:commodity-scu>0</act:commodity-scu>
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-  <act:name>Aktiven</act:name>
-  <act:id type="new">de55a3419ae28ee9ab7ad78bdd197fc4</act:id>
-  <act:type>ASSET</act:type>
-  <act:commodity>
-    <cmdty:space>ISO4217</cmdty:space>
-    <cmdty:id>CHF</cmdty:id>
-  </act:commodity>
-  <act:commodity-scu>100</act:commodity-scu>
-  <act:code>1</act:code>
-  <act:description>1</act:description>
-  <act:parent type="new">1972cce2e2364f95b2b0bc014502661d</act:parent>
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-  <act:name>Umlaufvermögen</act:name>
-  <act:id type="new">809dbb01a0f166f19adb8c8014f9fa7d</act:id>
-  <act:type>ASSET</act:type>
-  <act:commodity>
-    <cmdty:space>ISO4217</cmdty:space>
-    <cmdty:id>CHF</cmdty:id>
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-  <act:commodity-scu>100</act:commodity-scu>
-  <act:code>10</act:code>
-  <act:description>10</act:description>
-  <act:parent type="new">de55a3419ae28ee9ab7ad78bdd197fc4</act:parent>
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-<gnc:account version="2.0.0">
-  <act:name>Flüssige Mittel und Wertschriften</act:name>
-  <act:id type="new">1f3f585318c62b6a58bf62f28e98d07d</act:id>
-  <act:type>ASSET</act:type>
-  <act:commodity>
-    <cmdty:space>ISO4217</cmdty:space>
-    <cmdty:id>CHF</cmdty:id>
-  </act:commodity>
-  <act:commodity-scu>100</act:commodity-scu>
-  <act:code>100</act:code>
-  <act:description>100</act:description>
-  <act:slots>
-    <slot>
-      <slot:key>placeholder</slot:key>
-      <slot:value type="string">false</slot:value>
-    </slot>
-    <slot>
-      <slot:key>notes</slot:key>
-      <slot:value type="string"></slot:value>
-    </slot>
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-  <act:parent type="new">809dbb01a0f166f19adb8c8014f9fa7d</act:parent>
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-  <act:name>Kasse</act:name>
-  <act:id type="new">fa0fcc3ff42a7e2f97bcfa490fd7754f</act:id>
-  <act:type>CASH</act:type>
-  <act:commodity>
-    <cmdty:space>ISO4217</cmdty:space>
-    <cmdty:id>CHF</cmdty:id>
-  </act:commodity>
-  <act:commodity-scu>100</act:commodity-scu>
-  <act:code>100.0</act:code>
-  <act:description>100.0</act:description>
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-    <slot>
-      <slot:key>placeholder</slot:key>
-      <slot:value type="string">false</slot:value>
-    </slot>
-    <slot>
-      <slot:key>notes</slot:key>
-      <slot:value type="string"></slot:value>
-    </slot>
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-  <act:parent type="new">1f3f585318c62b6a58bf62f28e98d07d</act:parent>
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-  <act:name>Postcheckguthaben</act:name>
-  <act:id type="new">1a2d4c38e651311ee19efdd004ad35d2</act:id>
-  <act:type>BANK</act:type>
-  <act:commodity>
-    <cmdty:space>ISO4217</cmdty:space>
-    <cmdty:id>CHF</cmdty:id>
-  </act:commodity>
-  <act:commodity-scu>100</act:commodity-scu>
-  <act:code>101.0</act:code>
-  <act:description>101.0</act:description>
-  <act:slots>
-    <slot>
-      <slot:key>placeholder</slot:key>
-      <slot:value type="string">false</slot:value>
-    </slot>
-    <slot>
-      <slot:key>notes</slot:key>
-      <slot:value type="string"></slot:value>
-    </slot>
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-  <act:parent type="new">1f3f585318c62b6a58bf62f28e98d07d</act:parent>
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-  <act:name>Bankguthaben</act:name>
-  <act:id type="new">b6774f50d4468251fa0512f8b22715d1</act:id>
-  <act:type>BANK</act:type>
-  <act:commodity>
-    <cmdty:space>ISO4217</cmdty:space>
-    <cmdty:id>CHF</cmdty:id>
-  </act:commodity>
-  <act:commodity-scu>100</act:commodity-scu>
-  <act:code>102.0</act:code>
-  <act:description>102.0</act:description>
-  <act:slots>
-    <slot>
-      <slot:key>placeholder</slot:key>
-      <slot:value type="string">false</slot:value>
-    </slot>
-    <slot>
-      <slot:key>notes</slot:key>
-      <slot:value type="string"></slot:value>
-    </slot>
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-  <act:parent type="new">1f3f585318c62b6a58bf62f28e98d07d</act:parent>
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-<gnc:account version="2.0.0">
-  <act:name>Checks, Besitzwechsel (diskontfähig)</act:name>
-  <act:id type="new">7eb94ff3d3d21ea9b9e32c171ccd03fe</act:id>
-  <act:type>ASSET</act:type>
-  <act:commodity>
-    <cmdty:space>ISO4217</cmdty:space>
-    <cmdty:id>CHF</cmdty:id>
-  </act:commodity>
-  <act:commodity-scu>100</act:commodity-scu>
-  <act:code>104.0</act:code>
-  <act:description>104.0</act:description>
-  <act:slots>
-    <slot>
-      <slot:key>placeholder</slot:key>
-      <slot:value type="string">false</slot:value>
-    </slot>
-    <slot>
-      <slot:key>notes</slot:key>
-      <slot:value type="string"></slot:value>
-    </slot>
-  </act:slots>
-  <act:parent type="new">1f3f585318c62b6a58bf62f28e98d07d</act:parent>
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-<gnc:account version="2.0.0">
-  <act:name>Kurzfristige Geldanlagen</act:name>
-  <act:id type="new">d2cd425f0e45aa89245250595964c27f</act:id>
-  <act:type>ASSET</act:type>
-  <act:commodity>
-    <cmdty:space>ISO4217</cmdty:space>
-    <cmdty:id>CHF</cmdty:id>
-  </act:commodity>
-  <act:commodity-scu>100</act:commodity-scu>
-  <act:code>105.0</act:code>
-  <act:description>105.0</act:description>
-  <act:slots>
-    <slot>
-      <slot:key>placeholder</slot:key>
-      <slot:value type="string">false</slot:value>
-    </slot>
-    <slot>
-      <slot:key>notes</slot:key>
-      <slot:value type="string"></slot:value>
-    </slot>
-  </act:slots>
-  <act:parent type="new">1f3f585318c62b6a58bf62f28e98d07d</act:parent>
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-<gnc:account version="2.0.0">
-  <act:name>Wertschriften kurzfristig realisierbar</act:name>
-  <act:id type="new">3ae68a1ea2321588c4de9cd195277d66</act:id>
-  <act:type>ASSET</act:type>
-  <act:commodity>
-    <cmdty:space>ISO4217</cmdty:space>
-    <cmdty:id>CHF</cmdty:id>
-  </act:commodity>
-  <act:commodity-scu>100</act:commodity-scu>
-  <act:code>106.0</act:code>
-  <act:description>106.0</act:description>
-  <act:slots>
-    <slot>
-      <slot:key>placeholder</slot:key>
-      <slot:value type="string">false</slot:value>
-    </slot>
-    <slot>
-      <slot:key>notes</slot:key>
-      <slot:value type="string"></slot:value>
-    </slot>
-  </act:slots>
-  <act:parent type="new">1f3f585318c62b6a58bf62f28e98d07d</act:parent>
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-<gnc:account version="2.0.0">
-  <act:name>Andere kurzfristige Anlagen</act:name>
-  <act:id type="new">f525e9360f6f4a296aae46713c4353cf</act:id>
-  <act:type>ASSET</act:type>
-  <act:commodity>
-    <cmdty:space>ISO4217</cmdty:space>
-    <cmdty:id>CHF</cmdty:id>
-  </act:commodity>
-  <act:commodity-scu>100</act:commodity-scu>
-  <act:code>107.0</act:code>
-  <act:description>107.0</act:description>
-  <act:slots>
-    <slot>
-      <slot:key>placeholder</slot:key>
-      <slot:value type="string">false</slot:value>
-    </slot>
-    <slot>
-      <slot:key>notes</slot:key>
-      <slot:value type="string"></slot:value>
-    </slot>
-  </act:slots>
-  <act:parent type="new">1f3f585318c62b6a58bf62f28e98d07d</act:parent>
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-<gnc:account version="2.0.0">
-  <act:name>Eigene Aktien</act:name>
-  <act:id type="new">ef2886abb7610ec4c44046487140788d</act:id>
-  <act:type>ASSET</act:type>
-  <act:commodity>
-    <cmdty:space>ISO4217</cmdty:space>
-    <cmdty:id>CHF</cmdty:id>
-  </act:commodity>
-  <act:commodity-scu>100</act:commodity-scu>
-  <act:code>108.0</act:code>
-  <act:description>108.0</act:description>
-  <act:slots>
-    <slot>
-      <slot:key>placeholder</slot:key>
-      <slot:value type="string">false</slot:value>
-    </slot>
-    <slot>
-      <slot:key>notes</slot:key>
-      <slot:value type="string"></slot:value>
-    </slot>
-  </act:slots>
-  <act:parent type="new">1f3f585318c62b6a58bf62f28e98d07d</act:parent>
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-<gnc:account version="2.0.0">
-  <act:name>Transferkonto</act:name>
-  <act:id type="new">38ea3400afe9479f7e2b3c9d89742883</act:id>
-  <act:type>ASSET</act:type>
-  <act:commodity>
-    <cmdty:space>ISO4217</cmdty:space>
-    <cmdty:id>CHF</cmdty:id>
-  </act:commodity>
-  <act:commodity-scu>100</act:commodity-scu>
-  <act:code>109.0</act:code>
-  <act:description>109.0</act:description>
-  <act:slots>
-    <slot>
-      <slot:key>placeholder</slot:key>
-      <slot:value type="string">false</slot:value>
-    </slot>
-    <slot>
-      <slot:key>notes</slot:key>
-      <slot:value type="string"></slot:value>
-    </slot>
-  </act:slots>
-  <act:parent type="new">1f3f585318c62b6a58bf62f28e98d07d</act:parent>
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-<gnc:account version="2.0.0">
-  <act:name>Forderungen</act:name>
-  <act:id type="new">0c883cc3148a4c54fc8a6293c7f35b74</act:id>
-  <act:type>ASSET</act:type>
-  <act:commodity>
-    <cmdty:space>ISO4217</cmdty:space>
-    <cmdty:id>CHF</cmdty:id>
-  </act:commodity>
-  <act:commodity-scu>100</act:commodity-scu>
-  <act:code>110</act:code>
-  <act:description>110</act:description>
-  <act:slots>
-    <slot>
-      <slot:key>placeholder</slot:key>
-      <slot:value type="string">false</slot:value>
-    </slot>
-    <slot>
-      <slot:key>notes</slot:key>
-      <slot:value type="string"></slot:value>
-    </slot>
-  </act:slots>
-  <act:parent type="new">809dbb01a0f166f19adb8c8014f9fa7d</act:parent>
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-<gnc:account version="2.0.0">
-  <act:name>aus Lieferungen und Leistungen (Debi)</act:name>
-  <act:id type="new">178ef0358efd33959a756a4fb74a25d3</act:id>
-  <act:type>RECEIVABLE</act:type>
-  <act:commodity>
-    <cmdty:space>ISO4217</cmdty:space>
-    <cmdty:id>CHF</cmdty:id>
-  </act:commodity>
-  <act:commodity-scu>100</act:commodity-scu>
-  <act:code>110.0</act:code>
-  <act:description>110.0</act:description>
-  <act:slots>
-    <slot>
-      <slot:key>placeholder</slot:key>
-      <slot:value type="string">false</slot:value>
-    </slot>
-    <slot>
-      <slot:key>notes</slot:key>
-      <slot:value type="string"></slot:value>
-    </slot>
-  </act:slots>
-  <act:parent type="new">0c883cc3148a4c54fc8a6293c7f35b74</act:parent>
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-<gnc:account version="2.0.0">
-  <act:name>Andere kurzfristige Forderungen</act:name>
-  <act:id type="new">8cc629558b0e13a8f661dd349b8a5e31</act:id>
-  <act:type>RECEIVABLE</act:type>
-  <act:commodity>
-    <cmdty:space>ISO4217</cmdty:space>
-    <cmdty:id>CHF</cmdty:id>
-  </act:commodity>
-  <act:commodity-scu>100</act:commodity-scu>
-  <act:code>114.0</act:code>
-  <act:description>114.0</act:description>
-  <act:slots>
-    <slot>
-      <slot:key>placeholder</slot:key>
-      <slot:value type="string">false</slot:value>
-    </slot>
-    <slot>
-      <slot:key>notes</slot:key>
-      <slot:value type="string"></slot:value>
-    </slot>
-  </act:slots>
-  <act:parent type="new">0c883cc3148a4c54fc8a6293c7f35b74</act:parent>
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-<gnc:account version="2.0.0">
-  <act:name>Andere kurzf. F'g ggn. Konzerngesellsch.</act:name>
-  <act:id type="new">b133759ba97297745470520272cbb78c</act:id>
-  <act:type>RECEIVABLE</act:type>
-  <act:commodity>
-    <cmdty:space>ISO4217</cmdty:space>
-    <cmdty:id>CHF</cmdty:id>
-  </act:commodity>
-  <act:commodity-scu>100</act:commodity-scu>
-  <act:code>115.0</act:code>
-  <act:description>115.0</act:description>
-  <act:slots>
-    <slot>
-      <slot:key>placeholder</slot:key>
-      <slot:value type="string">false</slot:value>
-    </slot>
-    <slot>
-      <slot:key>notes</slot:key>
-      <slot:value type="string"></slot:value>
-    </slot>
-  </act:slots>
-  <act:parent type="new">0c883cc3148a4c54fc8a6293c7f35b74</act:parent>
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-<gnc:account version="2.0.0">
-  <act:name>Vorräte und angefangene Arbeiten</act:name>
-  <act:id type="new">21e939144b5c93d81e26c2ca82f5a214</act:id>
-  <act:type>ASSET</act:type>
-  <act:commodity>
-    <cmdty:space>ISO4217</cmdty:space>
-    <cmdty:id>CHF</cmdty:id>
-  </act:commodity>
-  <act:commodity-scu>100</act:commodity-scu>
-  <act:code>120</act:code>
-  <act:description>120</act:description>
-  <act:slots>
-    <slot>
-      <slot:key>placeholder</slot:key>
-      <slot:value type="string">false</slot:value>
-    </slot>
-    <slot>
-      <slot:key>notes</slot:key>
-      <slot:value type="string"></slot:value>
-    </slot>
-  </act:slots>
-  <act:parent type="new">809dbb01a0f166f19adb8c8014f9fa7d</act:parent>
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-<gnc:account version="2.0.0">
-  <act:name>Vorräte Handelswaren</act:name>
-  <act:id type="new">27ed12ce114682252c4a6a3129429c36</act:id>
-  <act:type>ASSET</act:type>
-  <act:commodity>
-    <cmdty:space>ISO4217</cmdty:space>
-    <cmdty:id>CHF</cmdty:id>
-  </act:commodity>
-  <act:commodity-scu>100</act:commodity-scu>
-  <act:code>120.0</act:code>
-  <act:description>120.0</act:description>
-  <act:slots>
-    <slot>
-      <slot:key>placeholder</slot:key>
-      <slot:value type="string">false</slot:value>
-    </slot>
-    <slot>
-      <slot:key>notes</slot:key>
-      <slot:value type="string"></slot:value>
-    </slot>
-  </act:slots>
-  <act:parent type="new">21e939144b5c93d81e26c2ca82f5a214</act:parent>
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-<gnc:account version="2.0.0">
-  <act:name>Vorräte Rohstoffe</act:name>
-  <act:id type="new">af01aaaa06a47beefbaecf8c7e8aaeb5</act:id>
-  <act:type>ASSET</act:type>
-  <act:commodity>
-    <cmdty:space>ISO4217</cmdty:space>
-    <cmdty:id>CHF</cmdty:id>
-  </act:commodity>
-  <act:commodity-scu>100</act:commodity-scu>
-  <act:code>121.0</act:code>
-  <act:description>121.0</act:description>
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-    <slot>
-      <slot:key>placeholder</slot:key>
-      <slot:value type="string">false</slot:value>
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-    <slot>
-      <slot:key>notes</slot:key>
-      <slot:value type="string"></slot:value>
-    </slot>
-  </act:slots>
-  <act:parent type="new">21e939144b5c93d81e26c2ca82f5a214</act:parent>
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-<gnc:account version="2.0.0">
-  <act:name>Vorräte Werkstoffe</act:name>
-  <act:id type="new">4691453a9ba6486f0a7089c377c1c3fc</act:id>
-  <act:type>ASSET</act:type>
-  <act:commodity>
-    <cmdty:space>ISO4217</cmdty:space>
-    <cmdty:id>CHF</cmdty:id>
-  </act:commodity>
-  <act:commodity-scu>100</act:commodity-scu>
-  <act:code>122.0</act:code>
-  <act:description>122.0</act:description>
-  <act:slots>
-    <slot>
-      <slot:key>placeholder</slot:key>
-      <slot:value type="string">false</slot:value>
-    </slot>
-    <slot>
-      <slot:key>notes</slot:key>
-      <slot:value type="string"></slot:value>
-    </slot>
-  </act:slots>
-  <act:parent type="new">21e939144b5c93d81e26c2ca82f5a214</act:parent>
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-<gnc:account version="2.0.0">
-  <act:name>Vorräte Hilfs- und Verbrauchsmaterial</act:name>
-  <act:id type="new">b6eb4acac0cff3dc58b5e654b37835d6</act:id>
-  <act:type>ASSET</act:type>
-  <act:commodity>
-    <cmdty:space>ISO4217</cmdty:space>
-    <cmdty:id>CHF</cmdty:id>
-  </act:commodity>
-  <act:commodity-scu>100</act:commodity-scu>
-  <act:code>123.0</act:code>
-  <act:description>123.0</act:description>
-  <act:slots>
-    <slot>
-      <slot:key>placeholder</slot:key>
-      <slot:value type="string">false</slot:value>
-    </slot>
-    <slot>
-      <slot:key>notes</slot:key>
-      <slot:value type="string"></slot:value>
-    </slot>
-  </act:slots>
-  <act:parent type="new">21e939144b5c93d81e26c2ca82f5a214</act:parent>
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-  <act:name>Pflichtlager</act:name>
-  <act:id type="new">9ab41139f211ba539aafc9464095614a</act:id>
-  <act:type>ASSET</act:type>
-  <act:commodity>
-    <cmdty:space>ISO4217</cmdty:space>
-    <cmdty:id>CHF</cmdty:id>
-  </act:commodity>
-  <act:commodity-scu>100</act:commodity-scu>
-  <act:code>124.0</act:code>
-  <act:description>124.0</act:description>
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-    <slot>
-      <slot:key>placeholder</slot:key>
-      <slot:value type="string">false</slot:value>
-    </slot>
-    <slot>
-      <slot:key>notes</slot:key>
-      <slot:value type="string"></slot:value>
-    </slot>
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-  <act:parent type="new">21e939144b5c93d81e26c2ca82f5a214</act:parent>
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-  <act:name>Waren in Konsignation</act:name>
-  <act:id type="new">9441c7c9f69f2f72165df3d09b20d7c5</act:id>
-  <act:type>ASSET</act:type>
-  <act:commodity>
-    <cmdty:space>ISO4217</cmdty:space>
-    <cmdty:id>CHF</cmdty:id>
-  </act:commodity>
-  <act:commodity-scu>100</act:commodity-scu>
-  <act:code>125.0</act:code>
-  <act:description>125.0</act:description>
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-    <cmdty:space>ISO4217</cmdty:space>
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-    <cmdty:space>ISO4217</cmdty:space>
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-    <cmdty:space>ISO4217</cmdty:space>
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-    <cmdty:space>ISO4217</cmdty:space>
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-  <act:commodity-scu>100</act:commodity-scu>
-  <act:code>160.0</act:code>
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-    <cmdty:space>ISO4217</cmdty:space>
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-  <act:commodity-scu>100</act:commodity-scu>
-  <act:code>161.0</act:code>
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-  <act:name>Werkstattgebäude, Atelier</act:name>
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-  <act:commodity-scu>100</act:commodity-scu>
-  <act:code>162.0</act:code>
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-      <slot:value type="string"></slot:value>
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-  <act:name>Lagergebäude</act:name>
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-    <cmdty:space>ISO4217</cmdty:space>
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-  <act:commodity-scu>100</act:commodity-scu>
-  <act:code>163.0</act:code>
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-      <slot:value type="string"></slot:value>
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-  <act:name>Ausstellungs- und Verkaufsgebäude</act:name>
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-    <cmdty:space>ISO4217</cmdty:space>
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-  <act:commodity-scu>100</act:commodity-scu>
-  <act:code>164.0</act:code>
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-      <slot:value type="string"></slot:value>
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-    <cmdty:space>ISO4217</cmdty:space>
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-  <act:commodity-scu>100</act:commodity-scu>
-  <act:code>165.0</act:code>
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-      <slot:value type="string"></slot:value>
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-  <act:name>Wohnhäuser</act:name>
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-    <cmdty:space>ISO4217</cmdty:space>
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-  <act:commodity-scu>100</act:commodity-scu>
-  <act:code>166.0</act:code>
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-    <slot>
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-      <slot:value type="string"></slot:value>
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-  <act:name>Unbebaute Grundstücke</act:name>
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-    <cmdty:space>ISO4217</cmdty:space>
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-  <act:commodity-scu>100</act:commodity-scu>
-  <act:code>168.0</act:code>
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-  <act:name>Immaterielle Anlagen</act:name>
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-  <act:type>ASSET</act:type>
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-    <cmdty:space>ISO4217</cmdty:space>
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-  <act:commodity-scu>100</act:commodity-scu>
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-    <cmdty:space>ISO4217</cmdty:space>
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-    <cmdty:space>ISO4217</cmdty:space>
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-      <slot:value type="string"></slot:value>
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-  <act:name>Urheber-, Verlags-, Vertragsrechte</act:name>
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-    <cmdty:space>ISO4217</cmdty:space>
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-  <act:name>Ãœbrige immaterielle Anlagen</act:name>
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-  <act:commodity-scu>100</act:commodity-scu>
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-  <act:commodity-scu>100</act:commodity-scu>
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-  <act:commodity-scu>100</act:commodity-scu>
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-  <act:commodity-scu>100</act:commodity-scu>
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-  <act:commodity-scu>100</act:commodity-scu>
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-  <act:code>214.0</act:code>
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-  <act:commodity-scu>100</act:commodity-scu>
-  <act:code>215.0</act:code>
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-  <act:commodity-scu>100</act:commodity-scu>
-  <act:code>216.0</act:code>
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-  <act:commodity-scu>100</act:commodity-scu>
-  <act:code>217.0</act:code>
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-  <act:commodity-scu>100</act:commodity-scu>
-  <act:code>218.0</act:code>
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-  <act:commodity-scu>100</act:commodity-scu>
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-  <act:commodity-scu>100</act:commodity-scu>
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-  <act:commodity-scu>100</act:commodity-scu>
-  <act:code>223.0</act:code>
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-  <act:commodity-scu>100</act:commodity-scu>
-  <act:code>224.0</act:code>
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-  <act:commodity-scu>100</act:commodity-scu>
-  <act:code>225.0</act:code>
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-  <act:commodity-scu>100</act:commodity-scu>
-  <act:code>227.0</act:code>
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-  <act:commodity-scu>100</act:commodity-scu>
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-  <act:code>250</act:code>
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-  <act:commodity-scu>100</act:commodity-scu>
-  <act:code>255.0</act:code>
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-    <slot>
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-      <slot:value type="string"></slot:value>
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-  <act:commodity-scu>100</act:commodity-scu>
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-    <slot>
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-      <slot:value type="string"></slot:value>
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-    <cmdty:space>ISO4217</cmdty:space>
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-  <act:commodity-scu>100</act:commodity-scu>
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-      <slot:value type="string"></slot:value>
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-    <cmdty:space>ISO4217</cmdty:space>
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-    <slot>
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-      <slot:value type="string">false</slot:value>
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-      <slot:value type="string"></slot:value>
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-    <cmdty:space>ISO4217</cmdty:space>
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-  <act:commodity-scu>100</act:commodity-scu>
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-    <slot>
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-      <slot:value type="string"></slot:value>
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-    <cmdty:space>ISO4217</cmdty:space>
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-  <act:commodity-scu>100</act:commodity-scu>
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-    <slot>
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-      <slot:value type="string"></slot:value>
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-    <cmdty:space>ISO4217</cmdty:space>
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-      <slot:value type="string"></slot:value>
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-    <cmdty:space>ISO4217</cmdty:space>
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-      <slot:value type="string"></slot:value>
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-    <cmdty:space>ISO4217</cmdty:space>
-    <cmdty:id>CHF</cmdty:id>
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-  <act:commodity-scu>100</act:commodity-scu>
-  <act:code>265.0</act:code>
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-    <slot>
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-      <slot:value type="string">false</slot:value>
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-      <slot:value type="string"></slot:value>
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-    <cmdty:space>ISO4217</cmdty:space>
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-  <act:code>267.0</act:code>
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-    <slot>
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-      <slot:value type="string"></slot:value>
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-    <cmdty:space>ISO4217</cmdty:space>
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-      <slot:value type="string">false</slot:value>
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-      <slot:value type="string"></slot:value>
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-    <cmdty:space>ISO4217</cmdty:space>
-    <cmdty:id>CHF</cmdty:id>
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-  <act:commodity-scu>100</act:commodity-scu>
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-      <slot:value type="string"></slot:value>
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-    <cmdty:space>ISO4217</cmdty:space>
-    <cmdty:id>CHF</cmdty:id>
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-  <act:commodity-scu>100</act:commodity-scu>
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-  <act:commodity-scu>100</act:commodity-scu>
-  <act:code>270.0</act:code>
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-  <act:commodity-scu>100</act:commodity-scu>
-  <act:code>271.0</act:code>
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-  <act:commodity-scu>100</act:commodity-scu>
-  <act:code>401</act:code>
-  <act:description>401</act:description>
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-  <act:commodity-scu>100</act:commodity-scu>
-  <act:code>402</act:code>
-  <act:description>402</act:description>
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-  <act:commodity-scu>100</act:commodity-scu>
-  <act:code>406</act:code>
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-  <act:commodity-scu>100</act:commodity-scu>
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-    <cmdty:id>CHF</cmdty:id>
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-  <act:commodity-scu>100</act:commodity-scu>
-  <act:code>408</act:code>
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-    <cmdty:id>CHF</cmdty:id>
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-  <act:commodity-scu>100</act:commodity-scu>
-  <act:code>409</act:code>
-  <act:description>409</act:description>
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-  <act:code>42</act:code>
-  <act:description>42</act:description>
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-  <act:code>420</act:code>
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-  <act:commodity-scu>100</act:commodity-scu>
-  <act:code>421</act:code>
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-  <act:code>422</act:code>
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-  <act:code>427</act:code>
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-  <act:commodity-scu>100</act:commodity-scu>
-  <act:code>428</act:code>
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-  <act:commodity-scu>100</act:commodity-scu>
-  <act:code>429</act:code>
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-  <act:commodity-scu>100</act:commodity-scu>
-  <act:code>44</act:code>
-  <act:description>44</act:description>
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-  <act:commodity-scu>100</act:commodity-scu>
-  <act:code>440</act:code>
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-  <act:commodity-scu>100</act:commodity-scu>
-  <act:code>441</act:code>
-  <act:description>441</act:description>
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-  <act:commodity-scu>100</act:commodity-scu>
-  <act:code>442</act:code>
-  <act:description>442</act:description>
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-  <act:commodity-scu>100</act:commodity-scu>
-  <act:code>447</act:code>
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-  <act:commodity-scu>100</act:commodity-scu>
-  <act:code>449</act:code>
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-  <act:code>465</act:code>
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-  <act:name>Personalaufwand</act:name>
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-  <act:commodity-scu>100</act:commodity-scu>
-  <act:code>501</act:code>
-  <act:description>501</act:description>
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-      <slot:key>placeholder</slot:key>
-      <slot:value type="string">false</slot:value>
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-    <slot>
-      <slot:key>notes</slot:key>
-      <slot:value type="string"></slot:value>
-    </slot>
-  </act:slots>
-  <act:parent type="new">1c5161b96c463ad0d5a2420cfbd51efa</act:parent>
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-  <act:name>Sozialversicherungsaufwand</act:name>
-  <act:id type="new">ffc8c3b282d82f646c28881f3874c134</act:id>
-  <act:type>EXPENSE</act:type>
-  <act:commodity>
-    <cmdty:space>ISO4217</cmdty:space>
-    <cmdty:id>CHF</cmdty:id>
-  </act:commodity>
-  <act:commodity-scu>100</act:commodity-scu>
-  <act:code>57</act:code>
-  <act:description>57</act:description>
-  <act:slots>
-    <slot>
-      <slot:key>placeholder</slot:key>
-      <slot:value type="string">false</slot:value>
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-    <slot>
-      <slot:key>notes</slot:key>
-      <slot:value type="string"></slot:value>
-    </slot>
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-  <act:parent type="new">34a491affc9895d16227627418af32c9</act:parent>
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-  <act:name>AHV, IV, EO, ALV</act:name>
-  <act:id type="new">8e8827db4369c4390d747b46e891993b</act:id>
-  <act:type>EXPENSE</act:type>
-  <act:commodity>
-    <cmdty:space>ISO4217</cmdty:space>
-    <cmdty:id>CHF</cmdty:id>
-  </act:commodity>
-  <act:commodity-scu>100</act:commodity-scu>
-  <act:code>570</act:code>
-  <act:description>570</act:description>
-  <act:slots>
-    <slot>
-      <slot:key>placeholder</slot:key>
-      <slot:value type="string">false</slot:value>
-    </slot>
-    <slot>
-      <slot:key>notes</slot:key>
-      <slot:value type="string"></slot:value>
-    </slot>
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-  <act:parent type="new">ffc8c3b282d82f646c28881f3874c134</act:parent>
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-  <act:name>FAK</act:name>
-  <act:id type="new">10e1925a2912f97f35e1717a42791d06</act:id>
-  <act:type>EXPENSE</act:type>
-  <act:commodity>
-    <cmdty:space>ISO4217</cmdty:space>
-    <cmdty:id>CHF</cmdty:id>
-  </act:commodity>
-  <act:commodity-scu>100</act:commodity-scu>
-  <act:code>571</act:code>
-  <act:description>571</act:description>
-  <act:slots>
-    <slot>
-      <slot:key>placeholder</slot:key>
-      <slot:value type="string">false</slot:value>
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-    <slot>
-      <slot:key>notes</slot:key>
-      <slot:value type="string"></slot:value>
-    </slot>
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-  <act:name>Berufliche Vorsorge</act:name>
-  <act:id type="new">e1f270e10422ffba47630aaff76db4e4</act:id>
-  <act:type>EXPENSE</act:type>
-  <act:commodity>
-    <cmdty:space>ISO4217</cmdty:space>
-    <cmdty:id>CHF</cmdty:id>
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-  <act:commodity-scu>100</act:commodity-scu>
-  <act:code>572</act:code>
-  <act:description>572</act:description>
-  <act:slots>
-    <slot>
-      <slot:key>placeholder</slot:key>
-      <slot:value type="string">false</slot:value>
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-    <slot>
-      <slot:key>notes</slot:key>
-      <slot:value type="string"></slot:value>
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-  <act:name>Unfallversicherung</act:name>
-  <act:id type="new">8ae4fe2ead984ee48d2da4461a75e9cc</act:id>
-  <act:type>EXPENSE</act:type>
-  <act:commodity>
-    <cmdty:space>ISO4217</cmdty:space>
-    <cmdty:id>CHF</cmdty:id>
-  </act:commodity>
-  <act:commodity-scu>100</act:commodity-scu>
-  <act:code>573</act:code>
-  <act:description>573</act:description>
-  <act:slots>
-    <slot>
-      <slot:key>placeholder</slot:key>
-      <slot:value type="string">false</slot:value>
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-    <slot>
-      <slot:key>notes</slot:key>
-      <slot:value type="string"></slot:value>
-    </slot>
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-  <act:parent type="new">ffc8c3b282d82f646c28881f3874c134</act:parent>
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-  <act:name>Krankentaggeldversicherung</act:name>
-  <act:id type="new">a532d642f365545b35c2b54b95de7703</act:id>
-  <act:type>EXPENSE</act:type>
-  <act:commodity>
-    <cmdty:space>ISO4217</cmdty:space>
-    <cmdty:id>CHF</cmdty:id>
-  </act:commodity>
-  <act:commodity-scu>100</act:commodity-scu>
-  <act:code>574</act:code>
-  <act:description>574</act:description>
-  <act:slots>
-    <slot>
-      <slot:key>placeholder</slot:key>
-      <slot:value type="string">false</slot:value>
-    </slot>
-    <slot>
-      <slot:key>notes</slot:key>
-      <slot:value type="string"></slot:value>
-    </slot>
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-  <act:parent type="new">ffc8c3b282d82f646c28881f3874c134</act:parent>
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-  <act:name>Quellensteuer</act:name>
-  <act:id type="new">c4b83950b1222f587a2717e7e9663640</act:id>
-  <act:type>EXPENSE</act:type>
-  <act:commodity>
-    <cmdty:space>ISO4217</cmdty:space>
-    <cmdty:id>CHF</cmdty:id>
-  </act:commodity>
-  <act:commodity-scu>100</act:commodity-scu>
-  <act:code>579</act:code>
-  <act:description>579</act:description>
-  <act:slots>
-    <slot>
-      <slot:key>placeholder</slot:key>
-      <slot:value type="string">false</slot:value>
-    </slot>
-    <slot>
-      <slot:key>notes</slot:key>
-      <slot:value type="string"></slot:value>
-    </slot>
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-  <act:parent type="new">ffc8c3b282d82f646c28881f3874c134</act:parent>
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-  <act:name>Ãœbriger Personalaufwand</act:name>
-  <act:id type="new">a98b65260aa9ff1bad78786fbe7a05b9</act:id>
-  <act:type>EXPENSE</act:type>
-  <act:commodity>
-    <cmdty:space>ISO4217</cmdty:space>
-    <cmdty:id>CHF</cmdty:id>
-  </act:commodity>
-  <act:commodity-scu>100</act:commodity-scu>
-  <act:code>58</act:code>
-  <act:description>58</act:description>
-  <act:slots>
-    <slot>
-      <slot:key>placeholder</slot:key>
-      <slot:value type="string">false</slot:value>
-    </slot>
-    <slot>
-      <slot:key>notes</slot:key>
-      <slot:value type="string"></slot:value>
-    </slot>
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-  <act:parent type="new">34a491affc9895d16227627418af32c9</act:parent>
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-<gnc:account version="2.0.0">
-  <act:name>Personalbeschaffung</act:name>
-  <act:id type="new">87fe8ee08f7f475a97e6f2753d58e6fb</act:id>
-  <act:type>EXPENSE</act:type>
-  <act:commodity>
-    <cmdty:space>ISO4217</cmdty:space>
-    <cmdty:id>CHF</cmdty:id>
-  </act:commodity>
-  <act:commodity-scu>100</act:commodity-scu>
-  <act:code>580</act:code>
-  <act:description>580</act:description>
-  <act:slots>
-    <slot>
-      <slot:key>placeholder</slot:key>
-      <slot:value type="string">false</slot:value>
-    </slot>
-    <slot>
-      <slot:key>notes</slot:key>
-      <slot:value type="string"></slot:value>
-    </slot>
-  </act:slots>
-  <act:parent type="new">a98b65260aa9ff1bad78786fbe7a05b9</act:parent>
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-<gnc:account version="2.0.0">
-  <act:name>Aus- und Weiterbildung</act:name>
-  <act:id type="new">27bbb8813eb4e2d7ea60924facb203ab</act:id>
-  <act:type>EXPENSE</act:type>
-  <act:commodity>
-    <cmdty:space>ISO4217</cmdty:space>
-    <cmdty:id>CHF</cmdty:id>
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-  <act:commodity-scu>100</act:commodity-scu>
-  <act:code>581</act:code>
-  <act:description>581</act:description>
-  <act:slots>
-    <slot>
-      <slot:key>placeholder</slot:key>
-      <slot:value type="string">false</slot:value>
-    </slot>
-    <slot>
-      <slot:key>notes</slot:key>
-      <slot:value type="string"></slot:value>
-    </slot>
-  </act:slots>
-  <act:parent type="new">a98b65260aa9ff1bad78786fbe7a05b9</act:parent>
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-<gnc:account version="2.0.0">
-  <act:name>Spesenentschädigungen effektiv</act:name>
-  <act:id type="new">99de34c25d7e067ee233bc6563ee9f8b</act:id>
-  <act:type>EXPENSE</act:type>
-  <act:commodity>
-    <cmdty:space>ISO4217</cmdty:space>
-    <cmdty:id>CHF</cmdty:id>
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-  <act:commodity-scu>100</act:commodity-scu>
-  <act:code>582</act:code>
-  <act:description>582</act:description>
-  <act:slots>
-    <slot>
-      <slot:key>placeholder</slot:key>
-      <slot:value type="string">false</slot:value>
-    </slot>
-    <slot>
-      <slot:key>notes</slot:key>
-      <slot:value type="string"></slot:value>
-    </slot>
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-  <act:parent type="new">a98b65260aa9ff1bad78786fbe7a05b9</act:parent>
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-<gnc:account version="2.0.0">
-  <act:name>Spesenentschädigungen pauschal</act:name>
-  <act:id type="new">c9ece9eea1a4439624c00cccdae898d9</act:id>
-  <act:type>EXPENSE</act:type>
-  <act:commodity>
-    <cmdty:space>ISO4217</cmdty:space>
-    <cmdty:id>CHF</cmdty:id>
-  </act:commodity>
-  <act:commodity-scu>100</act:commodity-scu>
-  <act:code>583</act:code>
-  <act:description>583</act:description>
-  <act:slots>
-    <slot>
-      <slot:key>placeholder</slot:key>
-      <slot:value type="string">false</slot:value>
-    </slot>
-    <slot>
-      <slot:key>notes</slot:key>
-      <slot:value type="string"></slot:value>
-    </slot>
-  </act:slots>
-  <act:parent type="new">a98b65260aa9ff1bad78786fbe7a05b9</act:parent>
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-<gnc:account version="2.0.0">
-  <act:name>Personalkantine</act:name>
-  <act:id type="new">e674d3c9db20a2749814c822b04389df</act:id>
-  <act:type>EXPENSE</act:type>
-  <act:commodity>
-    <cmdty:space>ISO4217</cmdty:space>
-    <cmdty:id>CHF</cmdty:id>
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-  <act:commodity-scu>100</act:commodity-scu>
-  <act:code>584</act:code>
-  <act:description>584</act:description>
-  <act:slots>
-    <slot>
-      <slot:key>placeholder</slot:key>
-      <slot:value type="string">false</slot:value>
-    </slot>
-    <slot>
-      <slot:key>notes</slot:key>
-      <slot:value type="string"></slot:value>
-    </slot>
-  </act:slots>
-  <act:parent type="new">a98b65260aa9ff1bad78786fbe7a05b9</act:parent>
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-<gnc:account version="2.0.0">
-  <act:name>Sonstiger Personalaufwand</act:name>
-  <act:id type="new">43f4d34e5abd02481886e6a775f27e50</act:id>
-  <act:type>EXPENSE</act:type>
-  <act:commodity>
-    <cmdty:space>ISO4217</cmdty:space>
-    <cmdty:id>CHF</cmdty:id>
-  </act:commodity>
-  <act:commodity-scu>100</act:commodity-scu>
-  <act:code>588</act:code>
-  <act:description>588</act:description>
-  <act:slots>
-    <slot>
-      <slot:key>placeholder</slot:key>
-      <slot:value type="string">false</slot:value>
-    </slot>
-    <slot>
-      <slot:key>notes</slot:key>
-      <slot:value type="string"></slot:value>
-    </slot>
-  </act:slots>
-  <act:parent type="new">a98b65260aa9ff1bad78786fbe7a05b9</act:parent>
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-<gnc:account version="2.0.0">
-  <act:name>Privatanteile Personalaufwand</act:name>
-  <act:id type="new">36c1ed88d8e21dc5314939a4e13fc42a</act:id>
-  <act:type>EXPENSE</act:type>
-  <act:commodity>
-    <cmdty:space>ISO4217</cmdty:space>
-    <cmdty:id>CHF</cmdty:id>
-  </act:commodity>
-  <act:commodity-scu>100</act:commodity-scu>
-  <act:code>589</act:code>
-  <act:description>589</act:description>
-  <act:slots>
-    <slot>
-      <slot:key>placeholder</slot:key>
-      <slot:value type="string">false</slot:value>
-    </slot>
-    <slot>
-      <slot:key>notes</slot:key>
-      <slot:value type="string"></slot:value>
-    </slot>
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-  <act:parent type="new">a98b65260aa9ff1bad78786fbe7a05b9</act:parent>
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-<gnc:account version="2.0.0">
-  <act:name>Arbeitsleistungen Dritter</act:name>
-  <act:id type="new">ec1ebfdec911e165304f5b0c74caa59f</act:id>
-  <act:type>EXPENSE</act:type>
-  <act:commodity>
-    <cmdty:space>ISO4217</cmdty:space>
-    <cmdty:id>CHF</cmdty:id>
-  </act:commodity>
-  <act:commodity-scu>100</act:commodity-scu>
-  <act:code>59</act:code>
-  <act:description>59</act:description>
-  <act:slots>
-    <slot>
-      <slot:key>placeholder</slot:key>
-      <slot:value type="string">false</slot:value>
-    </slot>
-    <slot>
-      <slot:key>notes</slot:key>
-      <slot:value type="string"></slot:value>
-    </slot>
-  </act:slots>
-  <act:parent type="new">34a491affc9895d16227627418af32c9</act:parent>
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-<gnc:account version="2.0.0">
-  <act:name>Arbeitsleistungen Dritter</act:name>
-  <act:id type="new">6f3916fe910fda6eb733c4b2c92b6a6d</act:id>
-  <act:type>EXPENSE</act:type>
-  <act:commodity>
-    <cmdty:space>ISO4217</cmdty:space>
-    <cmdty:id>CHF</cmdty:id>
-  </act:commodity>
-  <act:commodity-scu>100</act:commodity-scu>
-  <act:code>590</act:code>
-  <act:description>590</act:description>
-  <act:slots>
-    <slot>
-      <slot:key>placeholder</slot:key>
-      <slot:value type="string">false</slot:value>
-    </slot>
-    <slot>
-      <slot:key>notes</slot:key>
-      <slot:value type="string"></slot:value>
-    </slot>
-  </act:slots>
-  <act:parent type="new">ec1ebfdec911e165304f5b0c74caa59f</act:parent>
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-<gnc:account version="2.0.0">
-  <act:name>Sonstiger Betriebsaufwand</act:name>
-  <act:id type="new">58fa26c6900b9562a176c1d4121dece1</act:id>
-  <act:type>EXPENSE</act:type>
-  <act:commodity>
-    <cmdty:space>ISO4217</cmdty:space>
-    <cmdty:id>CHF</cmdty:id>
-  </act:commodity>
-  <act:commodity-scu>100</act:commodity-scu>
-  <act:code>6</act:code>
-  <act:description>6</act:description>
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-    <slot>
-      <slot:key>placeholder</slot:key>
-      <slot:value type="string">false</slot:value>
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-    <slot>
-      <slot:key>notes</slot:key>
-      <slot:value type="string"></slot:value>
-    </slot>
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-  <act:parent type="new">1972cce2e2364f95b2b0bc014502661d</act:parent>
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-<gnc:account version="2.0.0">
-  <act:name>Raumaufwand</act:name>
-  <act:id type="new">05b13a66a2561135d206d4b0997ed2fb</act:id>
-  <act:type>EXPENSE</act:type>
-  <act:commodity>
-    <cmdty:space>ISO4217</cmdty:space>
-    <cmdty:id>CHF</cmdty:id>
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-  <act:commodity-scu>100</act:commodity-scu>
-  <act:code>60</act:code>
-  <act:description>60</act:description>
-  <act:slots>
-    <slot>
-      <slot:key>placeholder</slot:key>
-      <slot:value type="string">false</slot:value>
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-    <slot>
-      <slot:key>notes</slot:key>
-      <slot:value type="string"></slot:value>
-    </slot>
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-  <act:parent type="new">58fa26c6900b9562a176c1d4121dece1</act:parent>
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-<gnc:account version="2.0.0">
-  <act:name>Fremdmieten Geschäftslokalitäten</act:name>
-  <act:id type="new">6ed9f2c8fb4f5db783e6884b185f727e</act:id>
-  <act:type>EXPENSE</act:type>
-  <act:commodity>
-    <cmdty:space>ISO4217</cmdty:space>
-    <cmdty:id>CHF</cmdty:id>
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-  <act:commodity-scu>100</act:commodity-scu>
-  <act:code>600</act:code>
-  <act:description>600</act:description>
-  <act:slots>
-    <slot>
-      <slot:key>placeholder</slot:key>
-      <slot:value type="string">false</slot:value>
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-    <slot>
-      <slot:key>notes</slot:key>
-      <slot:value type="string"></slot:value>
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-  <act:parent type="new">05b13a66a2561135d206d4b0997ed2fb</act:parent>
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-<gnc:account version="2.0.0">
-  <act:name>Eigenmiete Geschäftslokalitäten</act:name>
-  <act:id type="new">377b7b584119cbeb773df7727ec25c1b</act:id>
-  <act:type>EXPENSE</act:type>
-  <act:commodity>
-    <cmdty:space>ISO4217</cmdty:space>
-    <cmdty:id>CHF</cmdty:id>
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-  <act:commodity-scu>100</act:commodity-scu>
-  <act:code>601</act:code>
-  <act:description>601</act:description>
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-    <slot>
-      <slot:key>placeholder</slot:key>
-      <slot:value type="string">false</slot:value>
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-    <slot>
-      <slot:key>notes</slot:key>
-      <slot:value type="string"></slot:value>
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-  <act:name>Nebenkosten</act:name>
-  <act:id type="new">38023b385654a6bb9502000e56f97890</act:id>
-  <act:type>EXPENSE</act:type>
-  <act:commodity>
-    <cmdty:space>ISO4217</cmdty:space>
-    <cmdty:id>CHF</cmdty:id>
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-  <act:commodity-scu>100</act:commodity-scu>
-  <act:code>603</act:code>
-  <act:description>603</act:description>
-  <act:slots>
-    <slot>
-      <slot:key>placeholder</slot:key>
-      <slot:value type="string">false</slot:value>
-    </slot>
-    <slot>
-      <slot:key>notes</slot:key>
-      <slot:value type="string"></slot:value>
-    </slot>
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-  <act:parent type="new">05b13a66a2561135d206d4b0997ed2fb</act:parent>
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-  <act:name>Reinigung</act:name>
-  <act:id type="new">2ae3d8156a8b520b17a4b74a714653d9</act:id>
-  <act:type>EXPENSE</act:type>
-  <act:commodity>
-    <cmdty:space>ISO4217</cmdty:space>
-    <cmdty:id>CHF</cmdty:id>
-  </act:commodity>
-  <act:commodity-scu>100</act:commodity-scu>
-  <act:code>604</act:code>
-  <act:description>604</act:description>
-  <act:slots>
-    <slot>
-      <slot:key>placeholder</slot:key>
-      <slot:value type="string">false</slot:value>
-    </slot>
-    <slot>
-      <slot:key>notes</slot:key>
-      <slot:value type="string"></slot:value>
-    </slot>
-  </act:slots>
-  <act:parent type="new">05b13a66a2561135d206d4b0997ed2fb</act:parent>
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-<gnc:account version="2.0.0">
-  <act:name>Unterhalt Geschäftsräume</act:name>
-  <act:id type="new">f50693cf941e33b0e654f4d4acdbeae7</act:id>
-  <act:type>EXPENSE</act:type>
-  <act:commodity>
-    <cmdty:space>ISO4217</cmdty:space>
-    <cmdty:id>CHF</cmdty:id>
-  </act:commodity>
-  <act:commodity-scu>100</act:commodity-scu>
-  <act:code>605</act:code>
-  <act:description>605</act:description>
-  <act:slots>
-    <slot>
-      <slot:key>placeholder</slot:key>
-      <slot:value type="string">false</slot:value>
-    </slot>
-    <slot>
-      <slot:key>notes</slot:key>
-      <slot:value type="string"></slot:value>
-    </slot>
-  </act:slots>
-  <act:parent type="new">05b13a66a2561135d206d4b0997ed2fb</act:parent>
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-<gnc:account version="2.0.0">
-  <act:name>Leasing Immobilien</act:name>
-  <act:id type="new">2565720177b2a57696ff97f2beb2a8a8</act:id>
-  <act:type>EXPENSE</act:type>
-  <act:commodity>
-    <cmdty:space>ISO4217</cmdty:space>
-    <cmdty:id>CHF</cmdty:id>
-  </act:commodity>
-  <act:commodity-scu>100</act:commodity-scu>
-  <act:code>606</act:code>
-  <act:description>606</act:description>
-  <act:slots>
-    <slot>
-      <slot:key>placeholder</slot:key>
-      <slot:value type="string">false</slot:value>
-    </slot>
-    <slot>
-      <slot:key>notes</slot:key>
-      <slot:value type="string"></slot:value>
-    </slot>
-  </act:slots>
-  <act:parent type="new">05b13a66a2561135d206d4b0997ed2fb</act:parent>
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-<gnc:account version="2.0.0">
-  <act:name>Privatanteile Raumaufwand</act:name>
-  <act:id type="new">ecf2630c2bda78ece1defa046d21feb1</act:id>
-  <act:type>EXPENSE</act:type>
-  <act:commodity>
-    <cmdty:space>ISO4217</cmdty:space>
-    <cmdty:id>CHF</cmdty:id>
-  </act:commodity>
-  <act:commodity-scu>100</act:commodity-scu>
-  <act:code>609</act:code>
-  <act:description>609</act:description>
-  <act:slots>
-    <slot>
-      <slot:key>placeholder</slot:key>
-      <slot:value type="string">false</slot:value>
-    </slot>
-    <slot>
-      <slot:key>notes</slot:key>
-      <slot:value type="string"></slot:value>
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-  </act:slots>
-  <act:parent type="new">05b13a66a2561135d206d4b0997ed2fb</act:parent>
-</gnc:account>
-<gnc:account version="2.0.0">
-  <act:name>URE / Leasingaufwand mobile Sachanlagen</act:name>
-  <act:id type="new">656fd4e055d2b43a2ef0dd41e97125ee</act:id>
-  <act:type>EXPENSE</act:type>
-  <act:commodity>
-    <cmdty:space>ISO4217</cmdty:space>
-    <cmdty:id>CHF</cmdty:id>
-  </act:commodity>
-  <act:commodity-scu>100</act:commodity-scu>
-  <act:code>61</act:code>
-  <act:description>61</act:description>
-  <act:slots>
-    <slot>
-      <slot:key>placeholder</slot:key>
-      <slot:value type="string">false</slot:value>
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-    <slot>
-      <slot:key>notes</slot:key>
-      <slot:value type="string"></slot:value>
-    </slot>
-  </act:slots>
-  <act:parent type="new">58fa26c6900b9562a176c1d4121dece1</act:parent>
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-<gnc:account version="2.0.0">
-  <act:name>Unterhalt, Reparaturen, Ersatz (URE)</act:name>
-  <act:id type="new">431d0beb0816c744fb503b7ac61ef984</act:id>
-  <act:type>EXPENSE</act:type>
-  <act:commodity>
-    <cmdty:space>ISO4217</cmdty:space>
-    <cmdty:id>CHF</cmdty:id>
-  </act:commodity>
-  <act:commodity-scu>100</act:commodity-scu>
-  <act:code>610</act:code>
-  <act:description>610</act:description>
-  <act:slots>
-    <slot>
-      <slot:key>placeholder</slot:key>
-      <slot:value type="string">false</slot:value>
-    </slot>
-    <slot>
-      <slot:key>notes</slot:key>
-      <slot:value type="string"></slot:value>
-    </slot>
-  </act:slots>
-  <act:parent type="new">656fd4e055d2b43a2ef0dd41e97125ee</act:parent>
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-<gnc:account version="2.0.0">
-  <act:name>URE von Produktionsanlagen</act:name>
-  <act:id type="new">e8ce9437439584062637ca5887b0e7d7</act:id>
-  <act:type>EXPENSE</act:type>
-  <act:commodity>
-    <cmdty:space>ISO4217</cmdty:space>
-    <cmdty:id>CHF</cmdty:id>
-  </act:commodity>
-  <act:commodity-scu>100</act:commodity-scu>
-  <act:code>610.0</act:code>
-  <act:description>610.0</act:description>
-  <act:slots>
-    <slot>
-      <slot:key>placeholder</slot:key>
-      <slot:value type="string">false</slot:value>
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-    <slot>
-      <slot:key>notes</slot:key>
-      <slot:value type="string"></slot:value>
-    </slot>
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-  <act:parent type="new">431d0beb0816c744fb503b7ac61ef984</act:parent>
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-<gnc:account version="2.0.0">
-  <act:name>URE von Verkaufseinrichtungen</act:name>
-  <act:id type="new">d78f6516c764dcb9913c60ebd38741eb</act:id>
-  <act:type>EXPENSE</act:type>
-  <act:commodity>
-    <cmdty:space>ISO4217</cmdty:space>
-    <cmdty:id>CHF</cmdty:id>
-  </act:commodity>
-  <act:commodity-scu>100</act:commodity-scu>
-  <act:code>611.0</act:code>
-  <act:description>611.0</act:description>
-  <act:slots>
-    <slot>
-      <slot:key>placeholder</slot:key>
-      <slot:value type="string">false</slot:value>
-    </slot>
-    <slot>
-      <slot:key>notes</slot:key>
-      <slot:value type="string"></slot:value>
-    </slot>
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-  <act:parent type="new">431d0beb0816c744fb503b7ac61ef984</act:parent>
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-<gnc:account version="2.0.0">
-  <act:name>URE von Lagereinrichtungen</act:name>
-  <act:id type="new">750758c820d05b69ea35dc8e49d6df2b</act:id>
-  <act:type>EXPENSE</act:type>
-  <act:commodity>
-    <cmdty:space>ISO4217</cmdty:space>
-    <cmdty:id>CHF</cmdty:id>
-  </act:commodity>
-  <act:commodity-scu>100</act:commodity-scu>
-  <act:code>612.0</act:code>
-  <act:description>612.0</act:description>
-  <act:slots>
-    <slot>
-      <slot:key>placeholder</slot:key>
-      <slot:value type="string">false</slot:value>
-    </slot>
-    <slot>
-      <slot:key>notes</slot:key>
-      <slot:value type="string"></slot:value>
-    </slot>
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-<gnc:account version="2.0.0">
-  <act:name>URE von Büroeinrichtungen</act:name>
-  <act:id type="new">9985cdf5cdfec8414f566e8ab5446c70</act:id>
-  <act:type>EXPENSE</act:type>
-  <act:commodity>
-    <cmdty:space>ISO4217</cmdty:space>
-    <cmdty:id>CHF</cmdty:id>
-  </act:commodity>
-  <act:commodity-scu>100</act:commodity-scu>
-  <act:code>613.0</act:code>
-  <act:description>613.0</act:description>
-  <act:slots>
-    <slot>
-      <slot:key>placeholder</slot:key>
-      <slot:value type="string">false</slot:value>
-    </slot>
-    <slot>
-      <slot:key>notes</slot:key>
-      <slot:value type="string"></slot:value>
-    </slot>
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-  <act:parent type="new">431d0beb0816c744fb503b7ac61ef984</act:parent>
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-<gnc:account version="2.0.0">
-  <act:name>URE von Personaleinrichtungen</act:name>
-  <act:id type="new">84e9331ff8c7041bab90f8e55c1e8c73</act:id>
-  <act:type>EXPENSE</act:type>
-  <act:commodity>
-    <cmdty:space>ISO4217</cmdty:space>
-    <cmdty:id>CHF</cmdty:id>
-  </act:commodity>
-  <act:commodity-scu>100</act:commodity-scu>
-  <act:code>614.0</act:code>
-  <act:description>614.0</act:description>
-  <act:slots>
-    <slot>
-      <slot:key>placeholder</slot:key>
-      <slot:value type="string">false</slot:value>
-    </slot>
-    <slot>
-      <slot:key>notes</slot:key>
-      <slot:value type="string"></slot:value>
-    </slot>
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-  <act:parent type="new">431d0beb0816c744fb503b7ac61ef984</act:parent>
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-<gnc:account version="2.0.0">
-  <act:name>Leasingaufwand mobile Sachanlagen</act:name>
-  <act:id type="new">ccb77587a67b5d9fc04e1c5194d192b8</act:id>
-  <act:type>EXPENSE</act:type>
-  <act:commodity>
-    <cmdty:space>ISO4217</cmdty:space>
-    <cmdty:id>CHF</cmdty:id>
-  </act:commodity>
-  <act:commodity-scu>100</act:commodity-scu>
-  <act:code>616</act:code>
-  <act:description>616</act:description>
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-    <slot>
-      <slot:key>placeholder</slot:key>
-      <slot:value type="string">false</slot:value>
-    </slot>
-    <slot>
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-      <slot:value type="string"></slot:value>
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-  <act:parent type="new">656fd4e055d2b43a2ef0dd41e97125ee</act:parent>
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-<gnc:account version="2.0.0">
-  <act:name>Leasingaufwand mobile Sachanlagen</act:name>
-  <act:id type="new">837091ba23c476c4ad5a26e69c57d50a</act:id>
-  <act:type>EXPENSE</act:type>
-  <act:commodity>
-    <cmdty:space>ISO4217</cmdty:space>
-    <cmdty:id>CHF</cmdty:id>
-  </act:commodity>
-  <act:commodity-scu>100</act:commodity-scu>
-  <act:code>616.0</act:code>
-  <act:description>616.0</act:description>
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-    <slot>
-      <slot:key>placeholder</slot:key>
-      <slot:value type="string">false</slot:value>
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-    <slot>
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-      <slot:value type="string"></slot:value>
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-<gnc:account version="2.0.0">
-  <act:name>Fahrzeug- und Transportaufwand</act:name>
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-  <act:type>EXPENSE</act:type>
-  <act:commodity>
-    <cmdty:space>ISO4217</cmdty:space>
-    <cmdty:id>CHF</cmdty:id>
-  </act:commodity>
-  <act:commodity-scu>100</act:commodity-scu>
-  <act:code>62</act:code>
-  <act:description>62</act:description>
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-    <slot>
-      <slot:key>placeholder</slot:key>
-      <slot:value type="string">false</slot:value>
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-    <slot>
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-      <slot:value type="string"></slot:value>
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-<gnc:account version="2.0.0">
-  <act:name>Fahrzeugaufwand</act:name>
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-  <act:type>EXPENSE</act:type>
-  <act:commodity>
-    <cmdty:space>ISO4217</cmdty:space>
-    <cmdty:id>CHF</cmdty:id>
-  </act:commodity>
-  <act:commodity-scu>100</act:commodity-scu>
-  <act:code>620</act:code>
-  <act:description>620</act:description>
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-    <slot>
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-      <slot:value type="string">false</slot:value>
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-    <slot>
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-      <slot:value type="string"></slot:value>
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-  <act:parent type="new">fc874fe84a4f36ee1c1f13e43687ca81</act:parent>
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-<gnc:account version="2.0.0">
-  <act:name>Reparaturen, Service und Reinigung Fz</act:name>
-  <act:id type="new">65154fe1cdccb608c7c04d5a2b33cf40</act:id>
-  <act:type>EXPENSE</act:type>
-  <act:commodity>
-    <cmdty:space>ISO4217</cmdty:space>
-    <cmdty:id>CHF</cmdty:id>
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-  <act:commodity-scu>100</act:commodity-scu>
-  <act:code>620.0</act:code>
-  <act:description>620.0</act:description>
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-    <slot>
-      <slot:key>placeholder</slot:key>
-      <slot:value type="string">false</slot:value>
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-    <slot>
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-      <slot:value type="string"></slot:value>
-    </slot>
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-  <act:name>Betriebsstoffe</act:name>
-  <act:id type="new">40cbb5092578315b9b5fa665b2277c1a</act:id>
-  <act:type>EXPENSE</act:type>
-  <act:commodity>
-    <cmdty:space>ISO4217</cmdty:space>
-    <cmdty:id>CHF</cmdty:id>
-  </act:commodity>
-  <act:commodity-scu>100</act:commodity-scu>
-  <act:code>621.0</act:code>
-  <act:description>621.0</act:description>
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-    <slot>
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-      <slot:value type="string">false</slot:value>
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-    <slot>
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-      <slot:value type="string"></slot:value>
-    </slot>
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-  <act:name>Versicherungen</act:name>
-  <act:id type="new">6a2829915133284608a57565b9613c2b</act:id>
-  <act:type>EXPENSE</act:type>
-  <act:commodity>
-    <cmdty:space>ISO4217</cmdty:space>
-    <cmdty:id>CHF</cmdty:id>
-  </act:commodity>
-  <act:commodity-scu>100</act:commodity-scu>
-  <act:code>622.0</act:code>
-  <act:description>622.0</act:description>
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-    <slot>
-      <slot:key>placeholder</slot:key>
-      <slot:value type="string">false</slot:value>
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-    <slot>
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-      <slot:value type="string"></slot:value>
-    </slot>
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-<gnc:account version="2.0.0">
-  <act:name>Verkehrsabgaben, Beiträge, Gebühren</act:name>
-  <act:id type="new">c55e248c99c072f886644b6fdd299f84</act:id>
-  <act:type>EXPENSE</act:type>
-  <act:commodity>
-    <cmdty:space>ISO4217</cmdty:space>
-    <cmdty:id>CHF</cmdty:id>
-  </act:commodity>
-  <act:commodity-scu>100</act:commodity-scu>
-  <act:code>623.0</act:code>
-  <act:description>623.0</act:description>
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-    <slot>
-      <slot:key>placeholder</slot:key>
-      <slot:value type="string">false</slot:value>
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-    <slot>
-      <slot:key>notes</slot:key>
-      <slot:value type="string"></slot:value>
-    </slot>
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-  <act:parent type="new">80134735d1989fd725141d82f2d27a25</act:parent>
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-<gnc:account version="2.0.0">
-  <act:name>Fahrzeugleasing, Fahrzeugmieten</act:name>
-  <act:id type="new">96b72864213efe996d8a148c63e0028c</act:id>
-  <act:type>EXPENSE</act:type>
-  <act:commodity>
-    <cmdty:space>ISO4217</cmdty:space>
-    <cmdty:id>CHF</cmdty:id>
-  </act:commodity>
-  <act:commodity-scu>100</act:commodity-scu>
-  <act:code>626.0</act:code>
-  <act:description>626.0</act:description>
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-    <slot>
-      <slot:key>placeholder</slot:key>
-      <slot:value type="string">false</slot:value>
-    </slot>
-    <slot>
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-      <slot:value type="string"></slot:value>
-    </slot>
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-<gnc:account version="2.0.0">
-  <act:name>Privatanteil Fahrzeugaufwand</act:name>
-  <act:id type="new">5172f3f8d4d6042ce14f9c9701dc4bcb</act:id>
-  <act:type>EXPENSE</act:type>
-  <act:commodity>
-    <cmdty:space>ISO4217</cmdty:space>
-    <cmdty:id>CHF</cmdty:id>
-  </act:commodity>
-  <act:commodity-scu>100</act:commodity-scu>
-  <act:code>627.0</act:code>
-  <act:description>627.0</act:description>
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-    <slot>
-      <slot:key>placeholder</slot:key>
-      <slot:value type="string">false</slot:value>
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-    <slot>
-      <slot:key>notes</slot:key>
-      <slot:value type="string"></slot:value>
-    </slot>
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-  <act:parent type="new">80134735d1989fd725141d82f2d27a25</act:parent>
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-<gnc:account version="2.0.0">
-  <act:name>Transportaufwand</act:name>
-  <act:id type="new">2eaefc2ca2f5520a5956c60a4f643897</act:id>
-  <act:type>EXPENSE</act:type>
-  <act:commodity>
-    <cmdty:space>ISO4217</cmdty:space>
-    <cmdty:id>CHF</cmdty:id>
-  </act:commodity>
-  <act:commodity-scu>100</act:commodity-scu>
-  <act:code>628</act:code>
-  <act:description>628</act:description>
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-    <slot>
-      <slot:key>placeholder</slot:key>
-      <slot:value type="string">false</slot:value>
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-    <slot>
-      <slot:key>notes</slot:key>
-      <slot:value type="string"></slot:value>
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-  <act:name>Frachten, Spediteur, Cargo Domizil</act:name>
-  <act:id type="new">ff874202df88c49206e81fa5b120c4e3</act:id>
-  <act:type>EXPENSE</act:type>
-  <act:commodity>
-    <cmdty:space>ISO4217</cmdty:space>
-    <cmdty:id>CHF</cmdty:id>
-  </act:commodity>
-  <act:commodity-scu>100</act:commodity-scu>
-  <act:code>628.0</act:code>
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-  <act:code>655.0</act:code>
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-    <cmdty:space>ISO4217</cmdty:space>
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-    <cmdty:space>ISO4217</cmdty:space>
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-  <act:code>658.0</act:code>
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-    <cmdty:space>ISO4217</cmdty:space>
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-  <act:commodity-scu>100</act:commodity-scu>
-  <act:code>66</act:code>
-  <act:description>66</act:description>
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-  <act:code>688.0</act:code>
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-  <act:commodity-scu>100</act:commodity-scu>
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-  <act:commodity-scu>100</act:commodity-scu>
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-      <slot:value type="string"></slot:value>
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-  <act:code>690</act:code>
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-  <act:commodity-scu>100</act:commodity-scu>
-  <act:code>691</act:code>
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-  <act:commodity-scu>100</act:commodity-scu>
-  <act:code>692</act:code>
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-      <slot:value type="string"></slot:value>
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-  <act:commodity-scu>100</act:commodity-scu>
-  <act:code>693</act:code>
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-      <slot:value type="string"></slot:value>
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-      <slot:value type="string"></slot:value>
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-    <cmdty:space>ISO4217</cmdty:space>
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-    <cmdty:space>ISO4217</cmdty:space>
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-    <cmdty:space>ISO4217</cmdty:space>
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-  <act:type>INCOME</act:type>
-  <act:commodity>
-    <cmdty:space>ISO4217</cmdty:space>
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-    <cmdty:space>ISO4217</cmdty:space>
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-  <act:commodity-scu>100</act:commodity-scu>
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-    <cmdty:space>ISO4217</cmdty:space>
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-  <act:commodity-scu>100</act:commodity-scu>
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-    <cmdty:space>ISO4217</cmdty:space>
-    <cmdty:id>CHF</cmdty:id>
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-  <act:commodity-scu>100</act:commodity-scu>
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-  <act:name>Gewinne aus Finanzanlagen</act:name>
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-    <cmdty:space>ISO4217</cmdty:space>
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-  <act:commodity-scu>100</act:commodity-scu>
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-  <act:name>Gewinne aus mobilen Sachanlagen</act:name>
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-  <act:type>INCOME</act:type>
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-    <cmdty:space>ISO4217</cmdty:space>
-    <cmdty:id>CHF</cmdty:id>
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-  <act:commodity-scu>100</act:commodity-scu>
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-    <cmdty:space>ISO4217</cmdty:space>
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-  <act:commodity-scu>100</act:commodity-scu>
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-    <cmdty:space>ISO4217</cmdty:space>
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-  <act:commodity-scu>100</act:commodity-scu>
-  <act:code>793</act:code>
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-    <cmdty:space>ISO4217</cmdty:space>
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-  <act:commodity-scu>100</act:commodity-scu>
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-    <cmdty:space>ISO4217</cmdty:space>
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-  <act:commodity-scu>100</act:commodity-scu>
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-    <cmdty:space>ISO4217</cmdty:space>
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-  <act:commodity-scu>100</act:commodity-scu>
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-    <cmdty:space>ISO4217</cmdty:space>
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-  <act:commodity-scu>100</act:commodity-scu>
-  <act:code>82</act:code>
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-  <act:commodity-scu>100</act:commodity-scu>
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-    <cmdty:space>ISO4217</cmdty:space>
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-  </act:commodity>
-  <act:commodity-scu>100</act:commodity-scu>
-  <act:code>822.0</act:code>
-  <act:description>822.0</act:description>
-  <act:slots>
-    <slot>
-      <slot:key>placeholder</slot:key>
-      <slot:value type="string">false</slot:value>
-    </slot>
-    <slot>
-      <slot:key>notes</slot:key>
-      <slot:value type="string"></slot:value>
-    </slot>
-  </act:slots>
-  <act:parent type="new">7a68996c02e8bbf22b89833cd9129e83</act:parent>
-</gnc:account>
-<gnc:account version="2.0.0">
-  <act:name>Erfolg betriebsfremde Finanzanlagen</act:name>
-  <act:id type="new">7868518cfc0930f9998996823191b9d5</act:id>
-  <act:type>INCOME</act:type>
-  <act:commodity>
-    <cmdty:space>ISO4217</cmdty:space>
-    <cmdty:id>CHF</cmdty:id>
-  </act:commodity>
-  <act:commodity-scu>100</act:commodity-scu>
-  <act:code>840</act:code>
-  <act:description>840</act:description>
-  <act:slots>
-    <slot>
-      <slot:key>placeholder</slot:key>
-      <slot:value type="string">false</slot:value>
-    </slot>
-    <slot>
-      <slot:key>notes</slot:key>
-      <slot:value type="string"></slot:value>
-    </slot>
-  </act:slots>
-  <act:parent type="new">026bf1d1cebe2cf7fffc0b54f72a0c3a</act:parent>
-</gnc:account>
-<gnc:account version="2.0.0">
-  <act:name>Ertrag betriebsfremde Finanzanlagen</act:name>
-  <act:id type="new">9cb091cfb89333103cf313b93af7b658</act:id>
-  <act:type>INCOME</act:type>
-  <act:commodity>
-    <cmdty:space>ISO4217</cmdty:space>
-    <cmdty:id>CHF</cmdty:id>
-  </act:commodity>
-  <act:commodity-scu>100</act:commodity-scu>
-  <act:code>840.0</act:code>
-  <act:description>840.0</act:description>
-  <act:slots>
-    <slot>
-      <slot:key>placeholder</slot:key>
-      <slot:value type="string">false</slot:value>
-    </slot>
-    <slot>
-      <slot:key>notes</slot:key>
-      <slot:value type="string"></slot:value>
-    </slot>
-  </act:slots>
-  <act:parent type="new">7868518cfc0930f9998996823191b9d5</act:parent>
-</gnc:account>
-<gnc:account version="2.0.0">
-  <act:name>Aufwand betriebsfremde Finanzanlagen</act:name>
-  <act:id type="new">e3257a5923cf7ea88afac12cfc1c58a6</act:id>
-  <act:type>INCOME</act:type>
-  <act:commodity>
-    <cmdty:space>ISO4217</cmdty:space>
-    <cmdty:id>CHF</cmdty:id>
-  </act:commodity>
-  <act:commodity-scu>100</act:commodity-scu>
-  <act:code>841.0</act:code>
-  <act:description>841.0</act:description>
-  <act:slots>
-    <slot>
-      <slot:key>placeholder</slot:key>
-      <slot:value type="string">false</slot:value>
-    </slot>
-    <slot>
-      <slot:key>notes</slot:key>
-      <slot:value type="string"></slot:value>
-    </slot>
-  </act:slots>
-  <act:parent type="new">7868518cfc0930f9998996823191b9d5</act:parent>
-</gnc:account>
-<gnc:account version="2.0.0">
-  <act:name>Erfolg betriebsfremde Liegenschaften</act:name>
-  <act:id type="new">409ec8ea3b6dec38d1253f88c4b40bde</act:id>
-  <act:type>INCOME</act:type>
-  <act:commodity>
-    <cmdty:space>ISO4217</cmdty:space>
-    <cmdty:id>CHF</cmdty:id>
-  </act:commodity>
-  <act:commodity-scu>100</act:commodity-scu>
-  <act:code>850</act:code>
-  <act:description>850</act:description>
-  <act:slots>
-    <slot>
-      <slot:key>placeholder</slot:key>
-      <slot:value type="string">false</slot:value>
-    </slot>
-    <slot>
-      <slot:key>notes</slot:key>
-      <slot:value type="string"></slot:value>
-    </slot>
-  </act:slots>
-  <act:parent type="new">026bf1d1cebe2cf7fffc0b54f72a0c3a</act:parent>
-</gnc:account>
-<gnc:account version="2.0.0">
-  <act:name>Erfolg betriebsfremde Liegenschaft 1</act:name>
-  <act:id type="new">199fb86a4ad9a1f4331006fcaeb3ac59</act:id>
-  <act:type>INCOME</act:type>
-  <act:commodity>
-    <cmdty:space>ISO4217</cmdty:space>
-    <cmdty:id>CHF</cmdty:id>
-  </act:commodity>
-  <act:commodity-scu>100</act:commodity-scu>
-  <act:code>850.0</act:code>
-  <act:description>850.0</act:description>
-  <act:slots>
-    <slot>
-      <slot:key>placeholder</slot:key>
-      <slot:value type="string">false</slot:value>
-    </slot>
-    <slot>
-      <slot:key>notes</slot:key>
-      <slot:value type="string"></slot:value>
-    </slot>
-  </act:slots>
-  <act:parent type="new">409ec8ea3b6dec38d1253f88c4b40bde</act:parent>
-</gnc:account>
-<gnc:account version="2.0.0">
-  <act:name>Erfolg betriebsfremde Liegenschaft 2</act:name>
-  <act:id type="new">623e1c8f12f4a50a55db59099214cee8</act:id>
-  <act:type>INCOME</act:type>
-  <act:commodity>
-    <cmdty:space>ISO4217</cmdty:space>
-    <cmdty:id>CHF</cmdty:id>
-  </act:commodity>
-  <act:commodity-scu>100</act:commodity-scu>
-  <act:code>852.0</act:code>
-  <act:description>852.0</act:description>
-  <act:slots>
-    <slot>
-      <slot:key>placeholder</slot:key>
-      <slot:value type="string">false</slot:value>
-    </slot>
-    <slot>
-      <slot:key>notes</slot:key>
-      <slot:value type="string"></slot:value>
-    </slot>
-  </act:slots>
-  <act:parent type="new">409ec8ea3b6dec38d1253f88c4b40bde</act:parent>
-</gnc:account>
-<gnc:account version="2.0.0">
-  <act:name>Sonstiger betriebsfremder Erfolg</act:name>
-  <act:id type="new">a871c6ac9600d9d79c6ece57b5f70187</act:id>
-  <act:type>INCOME</act:type>
-  <act:commodity>
-    <cmdty:space>ISO4217</cmdty:space>
-    <cmdty:id>CHF</cmdty:id>
-  </act:commodity>
-  <act:commodity-scu>100</act:commodity-scu>
-  <act:code>870</act:code>
-  <act:description>870</act:description>
-  <act:slots>
-    <slot>
-      <slot:key>placeholder</slot:key>
-      <slot:value type="string">false</slot:value>
-    </slot>
-    <slot>
-      <slot:key>notes</slot:key>
-      <slot:value type="string"></slot:value>
-    </slot>
-  </act:slots>
-  <act:parent type="new">026bf1d1cebe2cf7fffc0b54f72a0c3a</act:parent>
-</gnc:account>
-<gnc:account version="2.0.0">
-  <act:name>Sonstiger betriebsfremder Ertrag</act:name>
-  <act:id type="new">e9af422f12e7163934cea016b214b048</act:id>
-  <act:type>INCOME</act:type>
-  <act:commodity>
-    <cmdty:space>ISO4217</cmdty:space>
-    <cmdty:id>CHF</cmdty:id>
-  </act:commodity>
-  <act:commodity-scu>100</act:commodity-scu>
-  <act:code>870.0</act:code>
-  <act:description>870.0</act:description>
-  <act:slots>
-    <slot>
-      <slot:key>placeholder</slot:key>
-      <slot:value type="string">false</slot:value>
-    </slot>
-    <slot>
-      <slot:key>notes</slot:key>
-      <slot:value type="string"></slot:value>
-    </slot>
-  </act:slots>
-  <act:parent type="new">a871c6ac9600d9d79c6ece57b5f70187</act:parent>
-</gnc:account>
-<gnc:account version="2.0.0">
-  <act:name>Sonstiger betriebsfremder Aufwand</act:name>
-  <act:id type="new">0c53b79d4f417a2f70cd93df125b7e5c</act:id>
-  <act:type>INCOME</act:type>
-  <act:commodity>
-    <cmdty:space>ISO4217</cmdty:space>
-    <cmdty:id>CHF</cmdty:id>
-  </act:commodity>
-  <act:commodity-scu>100</act:commodity-scu>
-  <act:code>871.0</act:code>
-  <act:description>871.0</act:description>
-  <act:slots>
-    <slot>
-      <slot:key>placeholder</slot:key>
-      <slot:value type="string">false</slot:value>
-    </slot>
-    <slot>
-      <slot:key>notes</slot:key>
-      <slot:value type="string"></slot:value>
-    </slot>
-  </act:slots>
-  <act:parent type="new">a871c6ac9600d9d79c6ece57b5f70187</act:parent>
-</gnc:account>
-<gnc:account version="2.0.0">
-  <act:name>Minderheitsanteile am Ergebnis</act:name>
-  <act:id type="new">2d0691a41182f04324c34171b93e8f3b</act:id>
-  <act:type>INCOME</act:type>
-  <act:commodity>
-    <cmdty:space>ISO4217</cmdty:space>
-    <cmdty:id>CHF</cmdty:id>
-  </act:commodity>
-  <act:commodity-scu>100</act:commodity-scu>
-  <act:code>880</act:code>
-  <act:description>880</act:description>
-  <act:slots>
-    <slot>
-      <slot:key>placeholder</slot:key>
-      <slot:value type="string">false</slot:value>
-    </slot>
-    <slot>
-      <slot:key>notes</slot:key>
-      <slot:value type="string"></slot:value>
-    </slot>
-  </act:slots>
-  <act:parent type="new">026bf1d1cebe2cf7fffc0b54f72a0c3a</act:parent>
-</gnc:account>
-<gnc:account version="2.0.0">
-  <act:name>Steuern</act:name>
-  <act:id type="new">0f266f24ba3047e1527ef452995a2c0f</act:id>
-  <act:type>INCOME</act:type>
-  <act:commodity>
-    <cmdty:space>ISO4217</cmdty:space>
-    <cmdty:id>CHF</cmdty:id>
-  </act:commodity>
-  <act:commodity-scu>100</act:commodity-scu>
-  <act:code>89</act:code>
-  <act:description>89</act:description>
-  <act:slots>
-    <slot>
-      <slot:key>placeholder</slot:key>
-      <slot:value type="string">false</slot:value>
-    </slot>
-    <slot>
-      <slot:key>notes</slot:key>
-      <slot:value type="string"></slot:value>
-    </slot>
-  </act:slots>
-  <act:parent type="new">47b446803b3608bc139eb9ba686d59fc</act:parent>
-</gnc:account>
-<gnc:account version="2.0.0">
-  <act:name>Abschluss</act:name>
-  <act:id type="new">854449aeb147d57494ffed019def8eba</act:id>
-  <act:type>INCOME</act:type>
-  <act:commodity>
-    <cmdty:space>ISO4217</cmdty:space>
-    <cmdty:id>CHF</cmdty:id>
-  </act:commodity>
-  <act:commodity-scu>100</act:commodity-scu>
-  <act:code>9</act:code>
-  <act:description>9</act:description>
-  <act:slots>
-    <slot>
-      <slot:key>placeholder</slot:key>
-      <slot:value type="string">false</slot:value>
-    </slot>
-    <slot>
-      <slot:key>notes</slot:key>
-      <slot:value type="string"></slot:value>
-    </slot>
-  </act:slots>
-  <act:parent type="new">1972cce2e2364f95b2b0bc014502661d</act:parent>
-</gnc:account>
-<gnc:account version="2.0.0">
-  <act:name>Erfolgsrechnung</act:name>
-  <act:id type="new">d496b1686ab179e8e1c5092e781c1872</act:id>
-  <act:type>INCOME</act:type>
-  <act:commodity>
-    <cmdty:space>ISO4217</cmdty:space>
-    <cmdty:id>CHF</cmdty:id>
-  </act:commodity>
-  <act:commodity-scu>100</act:commodity-scu>
-  <act:code>90</act:code>
-  <act:description>90</act:description>
-  <act:slots>
-    <slot>
-      <slot:key>placeholder</slot:key>
-      <slot:value type="string">false</slot:value>
-    </slot>
-    <slot>
-      <slot:key>notes</slot:key>
-      <slot:value type="string"></slot:value>
-    </slot>
-  </act:slots>
-  <act:parent type="new">854449aeb147d57494ffed019def8eba</act:parent>
-</gnc:account>
-<gnc:account version="2.0.0">
-  <act:name>Erfolgsrechnung</act:name>
-  <act:id type="new">4e572d911792b485d7bd133f8c6c31a4</act:id>
-  <act:type>INCOME</act:type>
-  <act:commodity>
-    <cmdty:space>ISO4217</cmdty:space>
-    <cmdty:id>CHF</cmdty:id>
-  </act:commodity>
-  <act:commodity-scu>100</act:commodity-scu>
-  <act:code>900</act:code>
-  <act:description>900</act:description>
-  <act:slots>
-    <slot>
-      <slot:key>placeholder</slot:key>
-      <slot:value type="string">false</slot:value>
-    </slot>
-    <slot>
-      <slot:key>notes</slot:key>
-      <slot:value type="string"></slot:value>
-    </slot>
-  </act:slots>
-  <act:parent type="new">d496b1686ab179e8e1c5092e781c1872</act:parent>
-</gnc:account>
-<gnc:account version="2.0.0">
-  <act:name>Bilanz</act:name>
-  <act:id type="new">b27ee8ab7578b799d3a197e735cacba8</act:id>
-  <act:type>INCOME</act:type>
-  <act:commodity>
-    <cmdty:space>ISO4217</cmdty:space>
-    <cmdty:id>CHF</cmdty:id>
-  </act:commodity>
-  <act:commodity-scu>100</act:commodity-scu>
-  <act:code>91</act:code>
-  <act:description>91</act:description>
-  <act:slots>
-    <slot>
-      <slot:key>placeholder</slot:key>
-      <slot:value type="string">false</slot:value>
-    </slot>
-    <slot>
-      <slot:key>notes</slot:key>
-      <slot:value type="string"></slot:value>
-    </slot>
-  </act:slots>
-  <act:parent type="new">854449aeb147d57494ffed019def8eba</act:parent>
-</gnc:account>
-<gnc:account version="2.0.0">
-  <act:name>Bilanz</act:name>
-  <act:id type="new">d5cc78feb5db56fd3740a2e93df1e31b</act:id>
-  <act:type>INCOME</act:type>
-  <act:commodity>
-    <cmdty:space>ISO4217</cmdty:space>
-    <cmdty:id>CHF</cmdty:id>
-  </act:commodity>
-  <act:commodity-scu>100</act:commodity-scu>
-  <act:code>910</act:code>
-  <act:description>910</act:description>
-  <act:slots>
-    <slot>
-      <slot:key>placeholder</slot:key>
-      <slot:value type="string">false</slot:value>
-    </slot>
-    <slot>
-      <slot:key>notes</slot:key>
-      <slot:value type="string"></slot:value>
-    </slot>
-  </act:slots>
-  <act:parent type="new">b27ee8ab7578b799d3a197e735cacba8</act:parent>
-</gnc:account>
-<gnc:account version="2.0.0">
-  <act:name>Gewinnverwendung</act:name>
-  <act:id type="new">e3641f9ea829ad6ce5c66bedd76d2d3c</act:id>
-  <act:type>INCOME</act:type>
-  <act:commodity>
-    <cmdty:space>ISO4217</cmdty:space>
-    <cmdty:id>CHF</cmdty:id>
-  </act:commodity>
-  <act:commodity-scu>100</act:commodity-scu>
-  <act:code>92</act:code>
-  <act:description>92</act:description>
-  <act:slots>
-    <slot>
-      <slot:key>placeholder</slot:key>
-      <slot:value type="string">false</slot:value>
-    </slot>
-    <slot>
-      <slot:key>notes</slot:key>
-      <slot:value type="string"></slot:value>
-    </slot>
-  </act:slots>
-  <act:parent type="new">854449aeb147d57494ffed019def8eba</act:parent>
-</gnc:account>
-<gnc:account version="2.0.0">
-  <act:name>Hilfskonten Gewinnverwendung</act:name>
-  <act:id type="new">8e1bfabbb814fd904128bf117a7b9bb4</act:id>
-  <act:type>INCOME</act:type>
-  <act:commodity>
-    <cmdty:space>ISO4217</cmdty:space>
-    <cmdty:id>CHF</cmdty:id>
-  </act:commodity>
-  <act:commodity-scu>100</act:commodity-scu>
-  <act:code>920</act:code>
-  <act:description>920</act:description>
-  <act:slots>
-    <slot>
-      <slot:key>placeholder</slot:key>
-      <slot:value type="string">false</slot:value>
-    </slot>
-    <slot>
-      <slot:key>notes</slot:key>
-      <slot:value type="string"></slot:value>
-    </slot>
-  </act:slots>
-  <act:parent type="new">e3641f9ea829ad6ce5c66bedd76d2d3c</act:parent>
-</gnc:account>
-<gnc:account version="2.0.0">
-  <act:name>Sammel- und Fehlbuchungen</act:name>
-  <act:id type="new">7cf6f12e6b6fbbc4dd29b9e66463ddca</act:id>
-  <act:type>INCOME</act:type>
-  <act:commodity>
-    <cmdty:space>ISO4217</cmdty:space>
-    <cmdty:id>CHF</cmdty:id>
-  </act:commodity>
-  <act:commodity-scu>100</act:commodity-scu>
-  <act:code>99</act:code>
-  <act:description>99</act:description>
-  <act:slots>
-    <slot>
-      <slot:key>placeholder</slot:key>
-      <slot:value type="string">false</slot:value>
-    </slot>
-    <slot>
-      <slot:key>notes</slot:key>
-      <slot:value type="string"></slot:value>
-    </slot>
-  </act:slots>
-  <act:parent type="new">854449aeb147d57494ffed019def8eba</act:parent>
-</gnc:account>
-<gnc:account version="2.0.0">
-  <act:name>Sammelbuchungen</act:name>
-  <act:id type="new">25c6417cda320841fe2eaa9e3d3b1428</act:id>
-  <act:type>INCOME</act:type>
-  <act:commodity>
-    <cmdty:space>ISO4217</cmdty:space>
-    <cmdty:id>CHF</cmdty:id>
-  </act:commodity>
-  <act:commodity-scu>100</act:commodity-scu>
-  <act:code>990</act:code>
-  <act:description>990</act:description>
-  <act:slots>
-    <slot>
-      <slot:key>placeholder</slot:key>
-      <slot:value type="string">false</slot:value>
-    </slot>
-    <slot>
-      <slot:key>notes</slot:key>
-      <slot:value type="string"></slot:value>
-    </slot>
-  </act:slots>
-  <act:parent type="new">7cf6f12e6b6fbbc4dd29b9e66463ddca</act:parent>
-</gnc:account>
-<gnc:account version="2.0.0">
-  <act:name>Fehlbuchungen</act:name>
-  <act:id type="new">8b08191acf0e4b228f43df7542996f6a</act:id>
-  <act:type>INCOME</act:type>
-  <act:commodity>
-    <cmdty:space>ISO4217</cmdty:space>
-    <cmdty:id>CHF</cmdty:id>
-  </act:commodity>
-  <act:commodity-scu>100</act:commodity-scu>
-  <act:code>991</act:code>
-  <act:description>991</act:description>
-  <act:slots>
-    <slot>
-      <slot:key>placeholder</slot:key>
-      <slot:value type="string">false</slot:value>
-    </slot>
-    <slot>
-      <slot:key>notes</slot:key>
-      <slot:value type="string"></slot:value>
-    </slot>
-  </act:slots>
-  <act:parent type="new">7cf6f12e6b6fbbc4dd29b9e66463ddca</act:parent>
-</gnc:account>
-</gnc-account-example>
diff --git a/data/accounts/de_CH/acctchrt_chkmu19.gnucash-xea b/data/accounts/de_CH/acctchrt_kmu.gnucash-xea
similarity index 89%
rename from data/accounts/de_CH/acctchrt_chkmu19.gnucash-xea
rename to data/accounts/de_CH/acctchrt_kmu.gnucash-xea
index b7801fe7e..a586678b9 100644
--- a/data/accounts/de_CH/acctchrt_chkmu19.gnucash-xea
+++ b/data/accounts/de_CH/acctchrt_kmu.gnucash-xea
@@ -1,50 +1,53 @@
 <?xml version="1.0" encoding="utf-8" ?>
 <gnc-account-example
-     xmlns:gnc="http://www.gnucash.org/XML/gnc"
-     xmlns:act="http://www.gnucash.org/XML/act"
-     xmlns:book="http://www.gnucash.org/XML/book"
-     xmlns:cd="http://www.gnucash.org/XML/cd"
-     xmlns:cmdty="http://www.gnucash.org/XML/cmdty"
-     xmlns:price="http://www.gnucash.org/XML/price"
-     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:trn="http://www.gnucash.org/XML/trn"
-     xmlns:ts="http://www.gnucash.org/XML/ts"
-     xmlns:fs="http://www.gnucash.org/XML/fs"
-     xmlns:bgt="http://www.gnucash.org/XML/bgt"
-     xmlns:recurrence="http://www.gnucash.org/XML/recurrence"
-     xmlns:lot="http://www.gnucash.org/XML/lot"
-     xmlns:addr="http://www.gnucash.org/XML/addr"
-     xmlns:billterm="http://www.gnucash.org/XML/billterm"
-     xmlns:bt-days="http://www.gnucash.org/XML/bt-days"
-     xmlns:bt-prox="http://www.gnucash.org/XML/bt-prox"
-     xmlns:cust="http://www.gnucash.org/XML/cust"
-     xmlns:employee="http://www.gnucash.org/XML/employee"
-     xmlns:entry="http://www.gnucash.org/XML/entry"
-     xmlns:invoice="http://www.gnucash.org/XML/invoice"
-     xmlns:job="http://www.gnucash.org/XML/job"
-     xmlns:order="http://www.gnucash.org/XML/order"
-     xmlns:owner="http://www.gnucash.org/XML/owner"
-     xmlns:taxtable="http://www.gnucash.org/XML/taxtable"
-     xmlns:tte="http://www.gnucash.org/XML/tte"
-     xmlns:vendor="http://www.gnucash.org/XML/vendor">
-	     <gnc-act:title>
-      KMU Kontenrahmen 2019
-    </gnc-act:title>
-    <gnc-act:short-description>
-     Kontenrahmen fuer Schweizer KMU Neue Auflage
-    </gnc-act:short-description>
-    <gnc-act:long-description>
-     Kontenrahmen fuer Schweizer KMU gem Sterchi I Mattle I Helbling publiziert vom veb.ch
-    </gnc-act:long-description>
-    <gnc-act:exclude-from-select-all>1</gnc-act:exclude-from-select-all>
+  xmlns:gnc="http://www.gnucash.org/XML/gnc"
+  xmlns:act="http://www.gnucash.org/XML/act"
+  xmlns:book="http://www.gnucash.org/XML/book"
+  xmlns:cd="http://www.gnucash.org/XML/cd"
+  xmlns:cmdty="http://www.gnucash.org/XML/cmdty"
+  xmlns:price="http://www.gnucash.org/XML/price"
+  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:trn="http://www.gnucash.org/XML/trn"
+  xmlns:ts="http://www.gnucash.org/XML/ts"
+  xmlns:fs="http://www.gnucash.org/XML/fs"
+  xmlns:bgt="http://www.gnucash.org/XML/bgt"
+  xmlns:recurrence="http://www.gnucash.org/XML/recurrence"
+  xmlns:lot="http://www.gnucash.org/XML/lot"
+  xmlns:addr="http://www.gnucash.org/XML/addr"
+  xmlns:billterm="http://www.gnucash.org/XML/billterm"
+  xmlns:bt-days="http://www.gnucash.org/XML/bt-days"
+  xmlns:bt-prox="http://www.gnucash.org/XML/bt-prox"
+  xmlns:cust="http://www.gnucash.org/XML/cust"
+  xmlns:employee="http://www.gnucash.org/XML/employee"
+  xmlns:entry="http://www.gnucash.org/XML/entry"
+  xmlns:invoice="http://www.gnucash.org/XML/invoice"
+  xmlns:job="http://www.gnucash.org/XML/job"
+  xmlns:order="http://www.gnucash.org/XML/order"
+  xmlns:owner="http://www.gnucash.org/XML/owner"
+  xmlns:taxtable="http://www.gnucash.org/XML/taxtable"
+  xmlns:tte="http://www.gnucash.org/XML/tte"
+  xmlns:vendor="http://www.gnucash.org/XML/vendor">
+
+<gnc-act:title>
+  KMU Kontenrahmen 2013
+</gnc-act:title>
+<gnc-act:short-description>
+  Kontenrahmen fuer Schweizer KMU ab 2013
+</gnc-act:short-description>
+<gnc-act:long-description>
+Kontenrahmen fuer Schweizer KMU gem Sterchi I Mattle I Helbling publiziert vom veb.ch.
+Dies ist der Grundplan gemäss offiziellen Plan. 
+</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="guid">8cd23636f1e04a74a35c13ae23427c14</act:id>
   <act:type>ROOT</act:type>
   <act:commodity>
-    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:space>ISO4217</cmdty:space>
     <cmdty:id>CHF</cmdty:id>
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
@@ -54,7 +57,7 @@
   <act:id type="guid">e3f7b59890ec44688241f322db0a7392</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
-    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:space>ISO4217</cmdty:space>
     <cmdty:id>CHF</cmdty:id>
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
@@ -67,7 +70,7 @@
   <act:id type="guid">264d9071ae2945a186436dc8e4b95dab</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
-    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:space>ISO4217</cmdty:space>
     <cmdty:id>CHF</cmdty:id>
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
@@ -80,7 +83,7 @@
   <act:id type="guid">a602999aceb84ba3b9a1654ba9ba66c0</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
-    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:space>ISO4217</cmdty:space>
     <cmdty:id>CHF</cmdty:id>
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
@@ -93,7 +96,7 @@
   <act:id type="guid">379fab16b4884fddae0d6d7e959d4471</act:id>
   <act:type>CASH</act:type>
   <act:commodity>
-    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:space>ISO4217</cmdty:space>
     <cmdty:id>CHF</cmdty:id>
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
@@ -106,7 +109,7 @@
   <act:id type="guid">29563b55669b47f991244a4e6d579c75</act:id>
   <act:type>BANK</act:type>
   <act:commodity>
-    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:space>ISO4217</cmdty:space>
     <cmdty:id>CHF</cmdty:id>
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
@@ -119,7 +122,7 @@
   <act:id type="guid">e6619891e57446c8978fa2e92023c58a</act:id>
   <act:type>BANK</act:type>
   <act:commodity>
-    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:space>ISO4217</cmdty:space>
     <cmdty:id>CHF</cmdty:id>
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
@@ -132,7 +135,7 @@
   <act:id type="guid">e888673f62eb40dca11fa15887bf46b0</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
-    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:space>ISO4217</cmdty:space>
     <cmdty:id>CHF</cmdty:id>
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
@@ -145,7 +148,7 @@
   <act:id type="guid">eb0cf039f7154b35af988ccef891e35f</act:id>
   <act:type>RECEIVABLE</act:type>
   <act:commodity>
-    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:space>ISO4217</cmdty:space>
     <cmdty:id>CHF</cmdty:id>
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
@@ -158,7 +161,7 @@
   <act:id type="guid">4d13e5097e204258877368d3735ee5e4</act:id>
   <act:type>RECEIVABLE</act:type>
   <act:commodity>
-    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:space>ISO4217</cmdty:space>
     <cmdty:id>CHF</cmdty:id>
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
@@ -171,7 +174,7 @@
   <act:id type="guid">5fe44b460f5b45cf89b52a12f2f0abad</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
-    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:space>ISO4217</cmdty:space>
     <cmdty:id>CHF</cmdty:id>
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
@@ -184,7 +187,7 @@
   <act:id type="guid">559a32ef6fc643cb987de492b524d031</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
-    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:space>ISO4217</cmdty:space>
     <cmdty:id>CHF</cmdty:id>
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
@@ -197,7 +200,7 @@
   <act:id type="guid">0a40362a5183425790a6df0cd8045277</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
-    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:space>ISO4217</cmdty:space>
     <cmdty:id>CHF</cmdty:id>
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
@@ -210,7 +213,7 @@
   <act:id type="guid">05a6995154174d008d7ebec87f7295f1</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
-    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:space>ISO4217</cmdty:space>
     <cmdty:id>CHF</cmdty:id>
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
@@ -223,7 +226,7 @@
   <act:id type="guid">c9d2781eb3fb44d6a64913d85504a57f</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
-    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:space>ISO4217</cmdty:space>
     <cmdty:id>CHF</cmdty:id>
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
@@ -236,7 +239,7 @@
   <act:id type="guid">b8c8adaa14ab41c4915538ee6b709d42</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
-    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:space>ISO4217</cmdty:space>
     <cmdty:id>CHF</cmdty:id>
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
@@ -249,7 +252,7 @@
   <act:id type="guid">07a04830ee204bb1a08803eee99c7674</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
-    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:space>ISO4217</cmdty:space>
     <cmdty:id>CHF</cmdty:id>
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
@@ -262,7 +265,7 @@
   <act:id type="guid">45bab5223ab042deb9751fa1256fe95b</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
-    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:space>ISO4217</cmdty:space>
     <cmdty:id>CHF</cmdty:id>
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
@@ -275,7 +278,7 @@
   <act:id type="guid">29967c024d5a403bb0a90e9ddb7c8beb</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
-    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:space>ISO4217</cmdty:space>
     <cmdty:id>CHF</cmdty:id>
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
@@ -288,7 +291,7 @@
   <act:id type="guid">0f0cb8cc307b4cf19da688ead07174bc</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
-    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:space>ISO4217</cmdty:space>
     <cmdty:id>CHF</cmdty:id>
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
@@ -301,7 +304,7 @@
   <act:id type="guid">545d0c4d02ed43aeaf5190d72ef0f795</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
-    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:space>ISO4217</cmdty:space>
     <cmdty:id>CHF</cmdty:id>
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
@@ -314,7 +317,7 @@
   <act:id type="guid">ab9f2c03af2d4f25a7939a75c70ab2f5</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
-    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:space>ISO4217</cmdty:space>
     <cmdty:id>CHF</cmdty:id>
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
@@ -327,7 +330,7 @@
   <act:id type="guid">ea98b3c5c9c9434f92b5eb621b22038d</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
-    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:space>ISO4217</cmdty:space>
     <cmdty:id>CHF</cmdty:id>
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
@@ -340,7 +343,7 @@
   <act:id type="guid">cfc6925f45c641d0a73962fd0ea0fabd</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
-    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:space>ISO4217</cmdty:space>
     <cmdty:id>CHF</cmdty:id>
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
@@ -353,7 +356,7 @@
   <act:id type="guid">edcd8672409a4bf6a895eac7c8703d34</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
-    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:space>ISO4217</cmdty:space>
     <cmdty:id>CHF</cmdty:id>
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
@@ -366,7 +369,7 @@
   <act:id type="guid">fb0919cfbd2a4c35b5a73a14bb8cb9eb</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
-    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:space>ISO4217</cmdty:space>
     <cmdty:id>CHF</cmdty:id>
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
@@ -379,7 +382,7 @@
   <act:id type="guid">6f6144410f7d45868ee34569bf9c3d5d</act:id>
   <act:type>RECEIVABLE</act:type>
   <act:commodity>
-    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:space>ISO4217</cmdty:space>
     <cmdty:id>CHF</cmdty:id>
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
@@ -392,7 +395,7 @@
   <act:id type="guid">b543dd80e3654ac1a1c36ca61c826c66</act:id>
   <act:type>RECEIVABLE</act:type>
   <act:commodity>
-    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:space>ISO4217</cmdty:space>
     <cmdty:id>CHF</cmdty:id>
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
@@ -405,7 +408,7 @@
   <act:id type="guid">337eb05111ae4beb9598168fa1a0a964</act:id>
   <act:type>RECEIVABLE</act:type>
   <act:commodity>
-    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:space>ISO4217</cmdty:space>
     <cmdty:id>CHF</cmdty:id>
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
@@ -418,7 +421,7 @@
   <act:id type="guid">68df215725d540f88f6eaf1ba2b266b9</act:id>
   <act:type>RECEIVABLE</act:type>
   <act:commodity>
-    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:space>ISO4217</cmdty:space>
     <cmdty:id>CHF</cmdty:id>
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
@@ -431,7 +434,7 @@
   <act:id type="guid">2d2c77dfd938491fb84c8b078716338f</act:id>
   <act:type>RECEIVABLE</act:type>
   <act:commodity>
-    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:space>ISO4217</cmdty:space>
     <cmdty:id>CHF</cmdty:id>
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
@@ -444,7 +447,7 @@
   <act:id type="guid">2ecfb89a8c0f466b9b43ab19a166f6d1</act:id>
   <act:type>RECEIVABLE</act:type>
   <act:commodity>
-    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:space>ISO4217</cmdty:space>
     <cmdty:id>CHF</cmdty:id>
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
@@ -457,7 +460,7 @@
   <act:id type="guid">cf367633674040ce8f4e098b6e1c821f</act:id>
   <act:type>RECEIVABLE</act:type>
   <act:commodity>
-    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:space>ISO4217</cmdty:space>
     <cmdty:id>CHF</cmdty:id>
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
@@ -470,7 +473,7 @@
   <act:id type="guid">a2953b6a540e4dff8f667cc7e26d9673</act:id>
   <act:type>RECEIVABLE</act:type>
   <act:commodity>
-    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:space>ISO4217</cmdty:space>
     <cmdty:id>CHF</cmdty:id>
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
@@ -483,7 +486,7 @@
   <act:id type="guid">ffead78845184361a9749202532344a9</act:id>
   <act:type>RECEIVABLE</act:type>
   <act:commodity>
-    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:space>ISO4217</cmdty:space>
     <cmdty:id>CHF</cmdty:id>
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
@@ -496,7 +499,7 @@
   <act:id type="guid">b54127bcfd3a43b4b8ef187fa85b514d</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
-    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:space>ISO4217</cmdty:space>
     <cmdty:id>CHF</cmdty:id>
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
@@ -509,7 +512,7 @@
   <act:id type="guid">c58b830157164df9aa197f9a0a0d3525</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
-    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:space>ISO4217</cmdty:space>
     <cmdty:id>CHF</cmdty:id>
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
@@ -522,7 +525,7 @@
   <act:id type="guid">9571591f31f0413a86fb4e60c181271a</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
-    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:space>ISO4217</cmdty:space>
     <cmdty:id>CHF</cmdty:id>
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
@@ -535,7 +538,7 @@
   <act:id type="guid">e395f07daef54a4d9f1dd96c0f69b3e2</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
-    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:space>ISO4217</cmdty:space>
     <cmdty:id>CHF</cmdty:id>
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
@@ -548,7 +551,7 @@
   <act:id type="guid">6982fd93c9f34a76801c8e9dbae14d9b</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
-    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:space>ISO4217</cmdty:space>
     <cmdty:id>CHF</cmdty:id>
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
@@ -561,7 +564,7 @@
   <act:id type="guid">6df29a65023a479bbe7d8cfe584b7753</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
-    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:space>ISO4217</cmdty:space>
     <cmdty:id>CHF</cmdty:id>
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
@@ -574,7 +577,7 @@
   <act:id type="guid">b819f6775e6e4d8f9ac82381d9b02380</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
-    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:space>ISO4217</cmdty:space>
     <cmdty:id>CHF</cmdty:id>
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
@@ -587,7 +590,7 @@
   <act:id type="guid">acf6d436b0124b95b08aea0ef142eb9a</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
-    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:space>ISO4217</cmdty:space>
     <cmdty:id>CHF</cmdty:id>
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
@@ -600,7 +603,7 @@
   <act:id type="guid">e7ef6a0f90ed4b3781336a11d3560cc1</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
-    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:space>ISO4217</cmdty:space>
     <cmdty:id>CHF</cmdty:id>
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
@@ -613,7 +616,7 @@
   <act:id type="guid">e8594be72dae4697b7353e4c42282429</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
-    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:space>ISO4217</cmdty:space>
     <cmdty:id>CHF</cmdty:id>
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
@@ -626,7 +629,7 @@
   <act:id type="guid">974d79602d3f4abb8226f51ebaa1a560</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
-    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:space>ISO4217</cmdty:space>
     <cmdty:id>CHF</cmdty:id>
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
@@ -639,7 +642,7 @@
   <act:id type="guid">5eca184e768945c2b148a2b7752458e6</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
-    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:space>ISO4217</cmdty:space>
     <cmdty:id>CHF</cmdty:id>
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
@@ -652,7 +655,7 @@
   <act:id type="guid">526e701c624b460789c94600964cfc33</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
-    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:space>ISO4217</cmdty:space>
     <cmdty:id>CHF</cmdty:id>
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
@@ -665,7 +668,7 @@
   <act:id type="guid">b2341b1b75b6493ab7ca6ed71264c4c8</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
-    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:space>ISO4217</cmdty:space>
     <cmdty:id>CHF</cmdty:id>
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
@@ -678,7 +681,7 @@
   <act:id type="guid">a59b2cc3b1f5453ab9d154b04eedac61</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
-    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:space>ISO4217</cmdty:space>
     <cmdty:id>CHF</cmdty:id>
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
@@ -691,7 +694,7 @@
   <act:id type="guid">edd98d2517c547c5973a0af80db3ff7a</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
-    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:space>ISO4217</cmdty:space>
     <cmdty:id>CHF</cmdty:id>
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
@@ -704,7 +707,7 @@
   <act:id type="guid">662daad6d7ee42a8a5e9d237fe41e292</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
-    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:space>ISO4217</cmdty:space>
     <cmdty:id>CHF</cmdty:id>
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
@@ -717,7 +720,7 @@
   <act:id type="guid">119bb844f3ad4d94863098c3b2d06803</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
-    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:space>ISO4217</cmdty:space>
     <cmdty:id>CHF</cmdty:id>
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
@@ -730,7 +733,7 @@
   <act:id type="guid">d0e005ee0f924d68aa5c27de625c106b</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
-    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:space>ISO4217</cmdty:space>
     <cmdty:id>CHF</cmdty:id>
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
@@ -743,7 +746,7 @@
   <act:id type="guid">7fe070f51db8420b97eb23e5a1bd2445</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
-    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:space>ISO4217</cmdty:space>
     <cmdty:id>CHF</cmdty:id>
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
@@ -756,7 +759,7 @@
   <act:id type="guid">1a70c4acc8a746aeba59021390ac3f89</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
-    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:space>ISO4217</cmdty:space>
     <cmdty:id>CHF</cmdty:id>
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
@@ -769,7 +772,7 @@
   <act:id type="guid">6cc852b809f94f08aeaf137ab01e8742</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
-    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:space>ISO4217</cmdty:space>
     <cmdty:id>CHF</cmdty:id>
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
@@ -782,7 +785,7 @@
   <act:id type="guid">450c0971814c4becafd9cfc6ad26897a</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
-    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:space>ISO4217</cmdty:space>
     <cmdty:id>CHF</cmdty:id>
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
@@ -795,7 +798,7 @@
   <act:id type="guid">e4a20cc0882947ebae367ebb71d839bf</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
-    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:space>ISO4217</cmdty:space>
     <cmdty:id>CHF</cmdty:id>
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
@@ -808,7 +811,7 @@
   <act:id type="guid">369839f3074246bbb175123d8ffcc907</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
-    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:space>ISO4217</cmdty:space>
     <cmdty:id>CHF</cmdty:id>
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
@@ -821,7 +824,7 @@
   <act:id type="guid">030d28c8ebb44210811f3f363178c730</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
-    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:space>ISO4217</cmdty:space>
     <cmdty:id>CHF</cmdty:id>
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
@@ -834,7 +837,7 @@
   <act:id type="guid">69a403bd13524112bd20975a94efb78e</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
-    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:space>ISO4217</cmdty:space>
     <cmdty:id>CHF</cmdty:id>
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
@@ -847,7 +850,7 @@
   <act:id type="guid">f1957abd46ea4229be38aabe591b50ac</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
-    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:space>ISO4217</cmdty:space>
     <cmdty:id>CHF</cmdty:id>
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
@@ -860,7 +863,7 @@
   <act:id type="guid">1ab77bb7d37f4fa396d9cedc0653e04d</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
-    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:space>ISO4217</cmdty:space>
     <cmdty:id>CHF</cmdty:id>
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
@@ -873,7 +876,7 @@
   <act:id type="guid">160cf2bacf0e45328263e3e4e0584c1e</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
-    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:space>ISO4217</cmdty:space>
     <cmdty:id>CHF</cmdty:id>
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
@@ -886,7 +889,7 @@
   <act:id type="guid">126586438d5442f6be2cf49da35d3023</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
-    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:space>ISO4217</cmdty:space>
     <cmdty:id>CHF</cmdty:id>
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
@@ -899,7 +902,7 @@
   <act:id type="guid">294235978d5d48508b11c17fc3a3742b</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
-    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:space>ISO4217</cmdty:space>
     <cmdty:id>CHF</cmdty:id>
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
@@ -912,7 +915,7 @@
   <act:id type="guid">518d005b62f247ea8239409f2eaea223</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
-    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:space>ISO4217</cmdty:space>
     <cmdty:id>CHF</cmdty:id>
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
@@ -925,7 +928,7 @@
   <act:id type="guid">ab39e01994b845fb94a6e95a6a454e0b</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
-    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:space>ISO4217</cmdty:space>
     <cmdty:id>CHF</cmdty:id>
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
@@ -938,7 +941,7 @@
   <act:id type="guid">8d59aebe9a3948e4b994cb29b913e229</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
-    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:space>ISO4217</cmdty:space>
     <cmdty:id>CHF</cmdty:id>
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
@@ -951,7 +954,7 @@
   <act:id type="guid">6703b28cdfab44f5986a5cf0fd7f35c1</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
-    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:space>ISO4217</cmdty:space>
     <cmdty:id>CHF</cmdty:id>
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
@@ -964,7 +967,7 @@
   <act:id type="guid">78ccf5ae04854b00be1b2ce393a427a3</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
-    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:space>ISO4217</cmdty:space>
     <cmdty:id>CHF</cmdty:id>
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
@@ -977,7 +980,7 @@
   <act:id type="guid">d0a8a51f74344c9ea18f2ae049099fc3</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
-    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:space>ISO4217</cmdty:space>
     <cmdty:id>CHF</cmdty:id>
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
@@ -990,7 +993,7 @@
   <act:id type="guid">52da9c39b0fe4309896afdcfdf211e2c</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
-    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:space>ISO4217</cmdty:space>
     <cmdty:id>CHF</cmdty:id>
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
@@ -1003,7 +1006,7 @@
   <act:id type="guid">21a8e719e3f245eb8a9430f822ca766d</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
-    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:space>ISO4217</cmdty:space>
     <cmdty:id>CHF</cmdty:id>
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
@@ -1016,7 +1019,7 @@
   <act:id type="guid">0062147bc2e54d3fb2d47340daaeb197</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
-    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:space>ISO4217</cmdty:space>
     <cmdty:id>CHF</cmdty:id>
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
@@ -1029,7 +1032,7 @@
   <act:id type="guid">3df14c48fea4401880cec2542179d78e</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
-    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:space>ISO4217</cmdty:space>
     <cmdty:id>CHF</cmdty:id>
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
@@ -1042,7 +1045,7 @@
   <act:id type="guid">d53d7c11942a46d0980360e5e7167d1f</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
-    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:space>ISO4217</cmdty:space>
     <cmdty:id>CHF</cmdty:id>
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
@@ -1055,7 +1058,7 @@
   <act:id type="guid">4902b5e9fd254394b092bdac7d380ee8</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
-    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:space>ISO4217</cmdty:space>
     <cmdty:id>CHF</cmdty:id>
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
@@ -1068,7 +1071,7 @@
   <act:id type="guid">57cbb66f8fa14ee9b8db09aa6dbc0101</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
-    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:space>ISO4217</cmdty:space>
     <cmdty:id>CHF</cmdty:id>
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
@@ -1081,7 +1084,7 @@
   <act:id type="guid">1caa50dbc0794127acae0b2627681b56</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
-    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:space>ISO4217</cmdty:space>
     <cmdty:id>CHF</cmdty:id>
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
@@ -1094,7 +1097,7 @@
   <act:id type="guid">dbab7e71720b45efad4b2ba093158939</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
-    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:space>ISO4217</cmdty:space>
     <cmdty:id>CHF</cmdty:id>
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
@@ -1107,7 +1110,7 @@
   <act:id type="guid">597d61cbc2fe4612b6af64059a795672</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
-    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:space>ISO4217</cmdty:space>
     <cmdty:id>CHF</cmdty:id>
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
@@ -1120,7 +1123,7 @@
   <act:id type="guid">f844a18cbdf84120a763b309688087fa</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
-    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:space>ISO4217</cmdty:space>
     <cmdty:id>CHF</cmdty:id>
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
@@ -1133,7 +1136,7 @@
   <act:id type="guid">a270ba393d11451bad379ba0d9f35787</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
-    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:space>ISO4217</cmdty:space>
     <cmdty:id>CHF</cmdty:id>
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
@@ -1146,7 +1149,7 @@
   <act:id type="guid">70427c3d46274bf28dbd4030b4fee653</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
-    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:space>ISO4217</cmdty:space>
     <cmdty:id>CHF</cmdty:id>
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
@@ -1159,7 +1162,7 @@
   <act:id type="guid">85bf526f7e6c446a9be5bacf09034e7b</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
-    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:space>ISO4217</cmdty:space>
     <cmdty:id>CHF</cmdty:id>
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
@@ -1172,7 +1175,7 @@
   <act:id type="guid">e54521e6300543c5979ef296329bd3ba</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
-    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:space>ISO4217</cmdty:space>
     <cmdty:id>CHF</cmdty:id>
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
@@ -1185,7 +1188,7 @@
   <act:id type="guid">e5e7a14ef75e4d3bb30c6e8d185a4288</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
-    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:space>ISO4217</cmdty:space>
     <cmdty:id>CHF</cmdty:id>
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
@@ -1198,7 +1201,7 @@
   <act:id type="guid">722dc33a7f5c450683c8ceb182caff33</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
-    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:space>ISO4217</cmdty:space>
     <cmdty:id>CHF</cmdty:id>
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
@@ -1211,7 +1214,7 @@
   <act:id type="guid">1d1932966fe84c7d9d1b69c3d5de56da</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
-    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:space>ISO4217</cmdty:space>
     <cmdty:id>CHF</cmdty:id>
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
@@ -1224,7 +1227,7 @@
   <act:id type="guid">0d9782c1f3674163bd57a79dda6db114</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
-    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:space>ISO4217</cmdty:space>
     <cmdty:id>CHF</cmdty:id>
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
@@ -1237,7 +1240,7 @@
   <act:id type="guid">0e788cacedc7435a9bc364996b55c2bb</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
-    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:space>ISO4217</cmdty:space>
     <cmdty:id>CHF</cmdty:id>
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
@@ -1250,7 +1253,7 @@
   <act:id type="guid">33c4e2da22d04abf94a6f8b66c12d125</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
-    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:space>ISO4217</cmdty:space>
     <cmdty:id>CHF</cmdty:id>
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
@@ -1263,7 +1266,7 @@
   <act:id type="guid">59af9b1c47b1481faa831f2e9486ee78</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
-    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:space>ISO4217</cmdty:space>
     <cmdty:id>CHF</cmdty:id>
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
@@ -1276,7 +1279,7 @@
   <act:id type="guid">e28344b55f234a64afe228884b9bef81</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
-    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:space>ISO4217</cmdty:space>
     <cmdty:id>CHF</cmdty:id>
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
@@ -1289,7 +1292,7 @@
   <act:id type="guid">2632ae5a632a4214860adc582d630d89</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
-    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:space>ISO4217</cmdty:space>
     <cmdty:id>CHF</cmdty:id>
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
@@ -1302,7 +1305,7 @@
   <act:id type="guid">52e84a57d83b4f6aa0b57823943be630</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
-    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:space>ISO4217</cmdty:space>
     <cmdty:id>CHF</cmdty:id>
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
@@ -1315,7 +1318,7 @@
   <act:id type="guid">883bf9dc29bf4f73ac88c9bfa3221a5d</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
-    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:space>ISO4217</cmdty:space>
     <cmdty:id>CHF</cmdty:id>
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
@@ -1328,7 +1331,7 @@
   <act:id type="guid">82143ea43dcd4cdbbf5b469c0773f9b6</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
-    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:space>ISO4217</cmdty:space>
     <cmdty:id>CHF</cmdty:id>
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
@@ -1341,7 +1344,7 @@
   <act:id type="guid">4f942372d53b486e985f0524ef484a48</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
-    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:space>ISO4217</cmdty:space>
     <cmdty:id>CHF</cmdty:id>
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
@@ -1354,7 +1357,7 @@
   <act:id type="guid">920c76782e364787b20faddddcc356fe</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
-    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:space>ISO4217</cmdty:space>
     <cmdty:id>CHF</cmdty:id>
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
@@ -1367,7 +1370,7 @@
   <act:id type="guid">35e6318959294d84994376047bef94a7</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
-    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:space>ISO4217</cmdty:space>
     <cmdty:id>CHF</cmdty:id>
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
@@ -1380,7 +1383,7 @@
   <act:id type="guid">8675198475f143f3b840fe9822bf097b</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
-    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:space>ISO4217</cmdty:space>
     <cmdty:id>CHF</cmdty:id>
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
@@ -1393,7 +1396,7 @@
   <act:id type="guid">8918ab18185146bca6db267cf17dbba5</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
-    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:space>ISO4217</cmdty:space>
     <cmdty:id>CHF</cmdty:id>
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
@@ -1406,7 +1409,7 @@
   <act:id type="guid">984b64f48ab74d30a2c1d8d259ab817b</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
-    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:space>ISO4217</cmdty:space>
     <cmdty:id>CHF</cmdty:id>
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
@@ -1419,7 +1422,7 @@
   <act:id type="guid">6fa91e39a5f7488cb7d04fc6c2a56810</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
-    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:space>ISO4217</cmdty:space>
     <cmdty:id>CHF</cmdty:id>
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
@@ -1432,7 +1435,7 @@
   <act:id type="guid">780726e389184e1ab7f7fbfe16d5f17b</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
-    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:space>ISO4217</cmdty:space>
     <cmdty:id>CHF</cmdty:id>
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
@@ -1445,7 +1448,7 @@
   <act:id type="guid">9bb074b99e4d4a40b9151c2289c10073</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
-    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:space>ISO4217</cmdty:space>
     <cmdty:id>CHF</cmdty:id>
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
@@ -1458,7 +1461,7 @@
   <act:id type="guid">4df7a3d99e0e407796920758f2708f7d</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
-    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:space>ISO4217</cmdty:space>
     <cmdty:id>CHF</cmdty:id>
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
@@ -1471,7 +1474,7 @@
   <act:id type="guid">112eb0f3756a430aa69b0907a54e0901</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
-    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:space>ISO4217</cmdty:space>
     <cmdty:id>CHF</cmdty:id>
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
@@ -1484,7 +1487,7 @@
   <act:id type="guid">cf1a254d6a7f4a8880971b2c63302ac8</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
-    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:space>ISO4217</cmdty:space>
     <cmdty:id>CHF</cmdty:id>
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
@@ -1497,7 +1500,7 @@
   <act:id type="guid">283b5946ac854e458023ac02dec55e16</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
-    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:space>ISO4217</cmdty:space>
     <cmdty:id>CHF</cmdty:id>
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
@@ -1510,7 +1513,7 @@
   <act:id type="guid">0605c6e4a0fb4fefa3ab69327afa9b39</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
-    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:space>ISO4217</cmdty:space>
     <cmdty:id>CHF</cmdty:id>
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
@@ -1523,7 +1526,7 @@
   <act:id type="guid">ffadde9940ad4cf0b9654f0823c5d351</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
-    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:space>ISO4217</cmdty:space>
     <cmdty:id>CHF</cmdty:id>
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
@@ -1536,7 +1539,7 @@
   <act:id type="guid">7664026179364bcc979394ae4918b019</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
-    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:space>ISO4217</cmdty:space>
     <cmdty:id>CHF</cmdty:id>
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
@@ -1549,7 +1552,7 @@
   <act:id type="guid">f381d3cda1c34bf0a3444dab963b2343</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
-    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:space>ISO4217</cmdty:space>
     <cmdty:id>CHF</cmdty:id>
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
@@ -1562,7 +1565,7 @@
   <act:id type="guid">02a04d06c1334dfb8af05d9ad161d138</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
-    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:space>ISO4217</cmdty:space>
     <cmdty:id>CHF</cmdty:id>
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
@@ -1575,7 +1578,7 @@
   <act:id type="guid">f22875f5c5ff446bb3e3dcbc6b0607cb</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
-    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:space>ISO4217</cmdty:space>
     <cmdty:id>CHF</cmdty:id>
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
@@ -1588,7 +1591,7 @@
   <act:id type="guid">2ada001a61514bfb9b2852aee6fec360</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
-    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:space>ISO4217</cmdty:space>
     <cmdty:id>CHF</cmdty:id>
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
@@ -1601,7 +1604,7 @@
   <act:id type="guid">821e9e8a464b43c2b521a8400f469212</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
-    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:space>ISO4217</cmdty:space>
     <cmdty:id>CHF</cmdty:id>
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
@@ -1614,7 +1617,7 @@
   <act:id type="guid">b3a8192ccee440c1a0d34662682cced9</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
-    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:space>ISO4217</cmdty:space>
     <cmdty:id>CHF</cmdty:id>
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
@@ -1627,7 +1630,7 @@
   <act:id type="guid">fbb69d024c454632948625450e3f56a6</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
-    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:space>ISO4217</cmdty:space>
     <cmdty:id>CHF</cmdty:id>
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
@@ -1640,7 +1643,7 @@
   <act:id type="guid">62954e9240e242e7886e82a2fe9075dc</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
-    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:space>ISO4217</cmdty:space>
     <cmdty:id>CHF</cmdty:id>
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
@@ -1653,7 +1656,7 @@
   <act:id type="guid">69513288a86f4fa09247ce3550b8b5e2</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
-    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:space>ISO4217</cmdty:space>
     <cmdty:id>CHF</cmdty:id>
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
@@ -1666,7 +1669,7 @@
   <act:id type="guid">286ea0c72e664134869eb7040cc1b2fa</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
-    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:space>ISO4217</cmdty:space>
     <cmdty:id>CHF</cmdty:id>
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
@@ -1679,7 +1682,7 @@
   <act:id type="guid">a8cb56ff219440f091f260f272a7e111</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
-    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:space>ISO4217</cmdty:space>
     <cmdty:id>CHF</cmdty:id>
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
@@ -1692,7 +1695,7 @@
   <act:id type="guid">9336a497814046b0a9fa219b4333bd03</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
-    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:space>ISO4217</cmdty:space>
     <cmdty:id>CHF</cmdty:id>
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
@@ -1705,7 +1708,7 @@
   <act:id type="guid">c2d5092240de4a058420e649983d6e6d</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
-    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:space>ISO4217</cmdty:space>
     <cmdty:id>CHF</cmdty:id>
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
@@ -1718,7 +1721,7 @@
   <act:id type="guid">3dd4ad61f7bb46c89e09f75619633b3b</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
-    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:space>ISO4217</cmdty:space>
     <cmdty:id>CHF</cmdty:id>
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
@@ -1731,7 +1734,7 @@
   <act:id type="guid">3e476a14f60940599d5da6ea47c57260</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
-    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:space>ISO4217</cmdty:space>
     <cmdty:id>CHF</cmdty:id>
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
@@ -1744,7 +1747,7 @@
   <act:id type="guid">d3a29ff165704fa9ad4dd970189effab</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
-    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:space>ISO4217</cmdty:space>
     <cmdty:id>CHF</cmdty:id>
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
@@ -1757,7 +1760,7 @@
   <act:id type="guid">5dd9a5822b06481d805756c18293bfdd</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
-    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:space>ISO4217</cmdty:space>
     <cmdty:id>CHF</cmdty:id>
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
@@ -1770,7 +1773,7 @@
   <act:id type="guid">17ef00426d0b4066ad5297325ecf16a4</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
-    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:space>ISO4217</cmdty:space>
     <cmdty:id>CHF</cmdty:id>
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
@@ -1783,7 +1786,7 @@
   <act:id type="guid">6fd08c95e4d842d988fdf2ac76914781</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
-    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:space>ISO4217</cmdty:space>
     <cmdty:id>CHF</cmdty:id>
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
@@ -1796,7 +1799,7 @@
   <act:id type="guid">cfc48367c9614fa5b323f170141c1114</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
-    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:space>ISO4217</cmdty:space>
     <cmdty:id>CHF</cmdty:id>
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
@@ -1809,7 +1812,7 @@
   <act:id type="guid">22936c9ba2bb497fb8189982dc498482</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
-    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:space>ISO4217</cmdty:space>
     <cmdty:id>CHF</cmdty:id>
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
@@ -1822,7 +1825,7 @@
   <act:id type="guid">a82f018d74944c638d39c34b92d384d1</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
-    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:space>ISO4217</cmdty:space>
     <cmdty:id>CHF</cmdty:id>
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
@@ -1835,7 +1838,7 @@
   <act:id type="guid">a845f9c9f0214c438ca1b3a0ecadd338</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
-    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:space>ISO4217</cmdty:space>
     <cmdty:id>CHF</cmdty:id>
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
@@ -1848,7 +1851,7 @@
   <act:id type="guid">be254bd0442f411294580dcade4518a1</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
-    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:space>ISO4217</cmdty:space>
     <cmdty:id>CHF</cmdty:id>
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
@@ -1861,7 +1864,7 @@
   <act:id type="guid">88881f27434d467eafdb411015df811f</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
-    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:space>ISO4217</cmdty:space>
     <cmdty:id>CHF</cmdty:id>
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
@@ -1874,7 +1877,7 @@
   <act:id type="guid">40ae3f3a0d61437eaa9b3e3274b1957f</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
-    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:space>ISO4217</cmdty:space>
     <cmdty:id>CHF</cmdty:id>
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
@@ -1887,7 +1890,7 @@
   <act:id type="guid">f9aa84463ff2462498ea60128f9114fe</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
-    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:space>ISO4217</cmdty:space>
     <cmdty:id>CHF</cmdty:id>
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
@@ -1900,7 +1903,7 @@
   <act:id type="guid">60ba0279f36e46fa912c72206ed91b75</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
-    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:space>ISO4217</cmdty:space>
     <cmdty:id>CHF</cmdty:id>
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
@@ -1913,7 +1916,7 @@
   <act:id type="guid">6f27632a88df484fb21253cbf8e0cc95</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
-    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:space>ISO4217</cmdty:space>
     <cmdty:id>CHF</cmdty:id>
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
@@ -1926,7 +1929,7 @@
   <act:id type="guid">ddd87c65af9b471687873e3f6c255086</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
-    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:space>ISO4217</cmdty:space>
     <cmdty:id>CHF</cmdty:id>
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
@@ -1939,7 +1942,7 @@
   <act:id type="guid">85ea8bc334c247b39ec7a279738c6037</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
-    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:space>ISO4217</cmdty:space>
     <cmdty:id>CHF</cmdty:id>
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
@@ -1952,7 +1955,7 @@
   <act:id type="guid">ff17758ba51149a3a16c2e50f4dd12f3</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
-    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:space>ISO4217</cmdty:space>
     <cmdty:id>CHF</cmdty:id>
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
@@ -1965,7 +1968,7 @@
   <act:id type="guid">c8c43650635e436ea24b4c03dc1d19ad</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
-    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:space>ISO4217</cmdty:space>
     <cmdty:id>CHF</cmdty:id>
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
@@ -1978,7 +1981,7 @@
   <act:id type="guid">b741158e82af43a983a729b6964f48c4</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
-    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:space>ISO4217</cmdty:space>
     <cmdty:id>CHF</cmdty:id>
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
@@ -1991,7 +1994,7 @@
   <act:id type="guid">5ba3c1d4c947457c92d7192079c58e93</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
-    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:space>ISO4217</cmdty:space>
     <cmdty:id>CHF</cmdty:id>
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
@@ -2004,7 +2007,7 @@
   <act:id type="guid">2c9626ccfeb14b52b68b48c5f6312e0f</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
-    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:space>ISO4217</cmdty:space>
     <cmdty:id>CHF</cmdty:id>
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
@@ -2017,7 +2020,7 @@
   <act:id type="guid">67be6ac625cc4b8f8ee6706b0434a335</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
-    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:space>ISO4217</cmdty:space>
     <cmdty:id>CHF</cmdty:id>
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
@@ -2030,7 +2033,7 @@
   <act:id type="guid">903948bc18da4853a4616dbfaa0c1a3e</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
-    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:space>ISO4217</cmdty:space>
     <cmdty:id>CHF</cmdty:id>
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
@@ -2043,7 +2046,7 @@
   <act:id type="guid">1df187c1bb304c159923780dd417c729</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
-    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:space>ISO4217</cmdty:space>
     <cmdty:id>CHF</cmdty:id>
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
@@ -2056,7 +2059,7 @@
   <act:id type="guid">6c9b91aa0b794904a03805bcffbb6744</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
-    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:space>ISO4217</cmdty:space>
     <cmdty:id>CHF</cmdty:id>
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
@@ -2069,7 +2072,7 @@
   <act:id type="guid">e3b24b1150134fa598bcf620da52a2e6</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
-    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:space>ISO4217</cmdty:space>
     <cmdty:id>CHF</cmdty:id>
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
@@ -2082,7 +2085,7 @@
   <act:id type="guid">7e43a5e29f77460dbda26d475492bd52</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
-    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:space>ISO4217</cmdty:space>
     <cmdty:id>CHF</cmdty:id>
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
@@ -2095,7 +2098,7 @@
   <act:id type="guid">99c8d4fa6bac4de0b2d505f65e9b8c6b</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
-    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:space>ISO4217</cmdty:space>
     <cmdty:id>CHF</cmdty:id>
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
@@ -2108,7 +2111,7 @@
   <act:id type="guid">3b10783f477e440b971e3dce693236e5</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
-    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:space>ISO4217</cmdty:space>
     <cmdty:id>CHF</cmdty:id>
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
@@ -2121,7 +2124,7 @@
   <act:id type="guid">be48f890d33444f883f41069641daaa3</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
-    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:space>ISO4217</cmdty:space>
     <cmdty:id>CHF</cmdty:id>
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>

commit 4510a52f795bc09c8e20c4cbf7c76a075c04ccd4
Author: Marco Blind <mblind at bluewin.ch>
Date:   Sun Nov 24 23:55:12 2019 +0100

    L12N:de_CH: Kontenplan für KMU, gültig seit 2013, Teil 1

diff --git a/data/accounts/de_CH/acctchrt_chkmu19.gnucash-xea b/data/accounts/de_CH/acctchrt_chkmu19.gnucash-xea
new file mode 100644
index 000000000..b7801fe7e
--- /dev/null
+++ b/data/accounts/de_CH/acctchrt_chkmu19.gnucash-xea
@@ -0,0 +1,2133 @@
+<?xml version="1.0" encoding="utf-8" ?>
+<gnc-account-example
+     xmlns:gnc="http://www.gnucash.org/XML/gnc"
+     xmlns:act="http://www.gnucash.org/XML/act"
+     xmlns:book="http://www.gnucash.org/XML/book"
+     xmlns:cd="http://www.gnucash.org/XML/cd"
+     xmlns:cmdty="http://www.gnucash.org/XML/cmdty"
+     xmlns:price="http://www.gnucash.org/XML/price"
+     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:trn="http://www.gnucash.org/XML/trn"
+     xmlns:ts="http://www.gnucash.org/XML/ts"
+     xmlns:fs="http://www.gnucash.org/XML/fs"
+     xmlns:bgt="http://www.gnucash.org/XML/bgt"
+     xmlns:recurrence="http://www.gnucash.org/XML/recurrence"
+     xmlns:lot="http://www.gnucash.org/XML/lot"
+     xmlns:addr="http://www.gnucash.org/XML/addr"
+     xmlns:billterm="http://www.gnucash.org/XML/billterm"
+     xmlns:bt-days="http://www.gnucash.org/XML/bt-days"
+     xmlns:bt-prox="http://www.gnucash.org/XML/bt-prox"
+     xmlns:cust="http://www.gnucash.org/XML/cust"
+     xmlns:employee="http://www.gnucash.org/XML/employee"
+     xmlns:entry="http://www.gnucash.org/XML/entry"
+     xmlns:invoice="http://www.gnucash.org/XML/invoice"
+     xmlns:job="http://www.gnucash.org/XML/job"
+     xmlns:order="http://www.gnucash.org/XML/order"
+     xmlns:owner="http://www.gnucash.org/XML/owner"
+     xmlns:taxtable="http://www.gnucash.org/XML/taxtable"
+     xmlns:tte="http://www.gnucash.org/XML/tte"
+     xmlns:vendor="http://www.gnucash.org/XML/vendor">
+	     <gnc-act:title>
+      KMU Kontenrahmen 2019
+    </gnc-act:title>
+    <gnc-act:short-description>
+     Kontenrahmen fuer Schweizer KMU Neue Auflage
+    </gnc-act:short-description>
+    <gnc-act:long-description>
+     Kontenrahmen fuer Schweizer KMU gem Sterchi I Mattle I Helbling publiziert vom veb.ch
+    </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="guid">8cd23636f1e04a74a35c13ae23427c14</act:id>
+  <act:type>ROOT</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>CHF</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Aktiven</act:name>
+  <act:id type="guid">e3f7b59890ec44688241f322db0a7392</act:id>
+  <act:type>ASSET</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>CHF</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>1</act:code>
+  <act:description>1</act:description>
+  <act:parent type="guid">8cd23636f1e04a74a35c13ae23427c14</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Umlaufvermögen</act:name>
+  <act:id type="guid">264d9071ae2945a186436dc8e4b95dab</act:id>
+  <act:type>ASSET</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>CHF</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>10</act:code>
+  <act:description>10</act:description>
+  <act:parent type="guid">e3f7b59890ec44688241f322db0a7392</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Flüssige Mittel</act:name>
+  <act:id type="guid">a602999aceb84ba3b9a1654ba9ba66c0</act:id>
+  <act:type>ASSET</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>CHF</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>100</act:code>
+  <act:description>100</act:description>
+  <act:parent type="guid">264d9071ae2945a186436dc8e4b95dab</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Kasse</act:name>
+  <act:id type="guid">379fab16b4884fddae0d6d7e959d4471</act:id>
+  <act:type>CASH</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>CHF</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>1000</act:code>
+  <act:description>1000</act:description>
+  <act:parent type="guid">a602999aceb84ba3b9a1654ba9ba66c0</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Post</act:name>
+  <act:id type="guid">29563b55669b47f991244a4e6d579c75</act:id>
+  <act:type>BANK</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>CHF</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>1010</act:code>
+  <act:description>1010</act:description>
+  <act:parent type="guid">a602999aceb84ba3b9a1654ba9ba66c0</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Bank (Kontokorrent)</act:name>
+  <act:id type="guid">e6619891e57446c8978fa2e92023c58a</act:id>
+  <act:type>BANK</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>CHF</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>1020</act:code>
+  <act:description>1020</act:description>
+  <act:parent type="guid">a602999aceb84ba3b9a1654ba9ba66c0</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Forderungen aus Lieferungen und Leistungen</act:name>
+  <act:id type="guid">e888673f62eb40dca11fa15887bf46b0</act:id>
+  <act:type>ASSET</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>CHF</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>110</act:code>
+  <act:description>110</act:description>
+  <act:parent type="guid">264d9071ae2945a186436dc8e4b95dab</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Forderungen aus Lieferungen und Leistungen (Debitoren)</act:name>
+  <act:id type="guid">eb0cf039f7154b35af988ccef891e35f</act:id>
+  <act:type>RECEIVABLE</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>CHF</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>1100</act:code>
+  <act:description>1100</act:description>
+  <act:parent type="guid">e888673f62eb40dca11fa15887bf46b0</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Delkredere</act:name>
+  <act:id type="guid">4d13e5097e204258877368d3735ee5e4</act:id>
+  <act:type>RECEIVABLE</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>CHF</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>1109</act:code>
+  <act:description>1109</act:description>
+  <act:parent type="guid">e888673f62eb40dca11fa15887bf46b0</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Vorräte und nicht fakturierte Dienstleistungen</act:name>
+  <act:id type="guid">5fe44b460f5b45cf89b52a12f2f0abad</act:id>
+  <act:type>ASSET</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>CHF</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>120</act:code>
+  <act:description>120</act:description>
+  <act:parent type="guid">264d9071ae2945a186436dc8e4b95dab</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Handelswaren</act:name>
+  <act:id type="guid">559a32ef6fc643cb987de492b524d031</act:id>
+  <act:type>ASSET</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>CHF</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>1200</act:code>
+  <act:description>1200</act:description>
+  <act:parent type="guid">5fe44b460f5b45cf89b52a12f2f0abad</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Rohstoffe</act:name>
+  <act:id type="guid">0a40362a5183425790a6df0cd8045277</act:id>
+  <act:type>ASSET</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>CHF</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>1210</act:code>
+  <act:description>1210</act:description>
+  <act:parent type="guid">5fe44b460f5b45cf89b52a12f2f0abad</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Werkstoffe</act:name>
+  <act:id type="guid">05a6995154174d008d7ebec87f7295f1</act:id>
+  <act:type>ASSET</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>CHF</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>1220</act:code>
+  <act:description>1220</act:description>
+  <act:parent type="guid">5fe44b460f5b45cf89b52a12f2f0abad</act:parent>
+</gnc:account>
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+    <cmdty:space>CURRENCY</cmdty:space>
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+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>CHF</cmdty:id>
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+    <cmdty:id>CHF</cmdty:id>
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+    <cmdty:id>CHF</cmdty:id>
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+    <cmdty:id>CHF</cmdty:id>
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+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>CHF</cmdty:id>
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+    <cmdty:space>CURRENCY</cmdty:space>
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+    <cmdty:space>CURRENCY</cmdty:space>
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+  <act:name>Finanzanlagen</act:name>
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+    <cmdty:id>CHF</cmdty:id>
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+    <cmdty:id>CHF</cmdty:id>
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+    <cmdty:id>CHF</cmdty:id>
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+    <cmdty:id>CHF</cmdty:id>
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+    <cmdty:id>CHF</cmdty:id>
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+  <act:description>2201</act:description>
+  <act:parent type="guid">0062147bc2e54d3fb2d47340daaeb197</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Verrechnungssteuer</act:name>
+  <act:id type="guid">4902b5e9fd254394b092bdac7d380ee8</act:id>
+  <act:type>LIABILITY</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>CHF</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>2206</act:code>
+  <act:description>2206</act:description>
+  <act:parent type="guid">0062147bc2e54d3fb2d47340daaeb197</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Direkte Steuern</act:name>
+  <act:id type="guid">57cbb66f8fa14ee9b8db09aa6dbc0101</act:id>
+  <act:type>LIABILITY</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>CHF</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>2208</act:code>
+  <act:description>2208</act:description>
+  <act:parent type="guid">0062147bc2e54d3fb2d47340daaeb197</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Sonstige kurzfristige Verbindlichkeiten</act:name>
+  <act:id type="guid">1caa50dbc0794127acae0b2627681b56</act:id>
+  <act:type>LIABILITY</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>CHF</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>2210</act:code>
+  <act:description>2210</act:description>
+  <act:parent type="guid">0062147bc2e54d3fb2d47340daaeb197</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Beschlossene Ausschüttungen</act:name>
+  <act:id type="guid">dbab7e71720b45efad4b2ba093158939</act:id>
+  <act:type>LIABILITY</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>CHF</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>2261</act:code>
+  <act:description>2261</act:description>
+  <act:parent type="guid">0062147bc2e54d3fb2d47340daaeb197</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Sozialversicherungen und Vorsorgeeinrichtungen</act:name>
+  <act:id type="guid">597d61cbc2fe4612b6af64059a795672</act:id>
+  <act:type>LIABILITY</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>CHF</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>2270</act:code>
+  <act:description>2270</act:description>
+  <act:parent type="guid">0062147bc2e54d3fb2d47340daaeb197</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Quellensteuer</act:name>
+  <act:id type="guid">f844a18cbdf84120a763b309688087fa</act:id>
+  <act:type>LIABILITY</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>CHF</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>2279</act:code>
+  <act:description>2279</act:description>
+  <act:parent type="guid">0062147bc2e54d3fb2d47340daaeb197</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Passive Rechnungsabgrenzungen und kurzfristige Rückstellungen</act:name>
+  <act:id type="guid">a270ba393d11451bad379ba0d9f35787</act:id>
+  <act:type>LIABILITY</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>CHF</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>230</act:code>
+  <act:description>230</act:description>
+  <act:parent type="guid">518d005b62f247ea8239409f2eaea223</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Noch nicht bezahlter Aufwand</act:name>
+  <act:id type="guid">70427c3d46274bf28dbd4030b4fee653</act:id>
+  <act:type>LIABILITY</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>CHF</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>2300</act:code>
+  <act:description>2300</act:description>
+  <act:parent type="guid">a270ba393d11451bad379ba0d9f35787</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Erhaltener Ertrag des Folgejahres</act:name>
+  <act:id type="guid">85bf526f7e6c446a9be5bacf09034e7b</act:id>
+  <act:type>LIABILITY</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>CHF</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>2301</act:code>
+  <act:description>2301</act:description>
+  <act:parent type="guid">a270ba393d11451bad379ba0d9f35787</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Kurzfristige Rückstellungen</act:name>
+  <act:id type="guid">e54521e6300543c5979ef296329bd3ba</act:id>
+  <act:type>LIABILITY</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>CHF</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>2330</act:code>
+  <act:description>2330</act:description>
+  <act:parent type="guid">a270ba393d11451bad379ba0d9f35787</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Langfristiges Fremdkapital</act:name>
+  <act:id type="guid">e5e7a14ef75e4d3bb30c6e8d185a4288</act:id>
+  <act:type>LIABILITY</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>CHF</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>24</act:code>
+  <act:description>24</act:description>
+  <act:parent type="guid">294235978d5d48508b11c17fc3a3742b</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Langfristige verzinsliche Verbindlichkeiten</act:name>
+  <act:id type="guid">722dc33a7f5c450683c8ceb182caff33</act:id>
+  <act:type>LIABILITY</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>CHF</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>240</act:code>
+  <act:description>240</act:description>
+  <act:parent type="guid">e5e7a14ef75e4d3bb30c6e8d185a4288</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Bankverbindlichkeiten</act:name>
+  <act:id type="guid">1d1932966fe84c7d9d1b69c3d5de56da</act:id>
+  <act:type>LIABILITY</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>CHF</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>2400</act:code>
+  <act:description>2400</act:description>
+  <act:parent type="guid">722dc33a7f5c450683c8ceb182caff33</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Verbindlichkeiten aus Finanzierungsleasing</act:name>
+  <act:id type="guid">0d9782c1f3674163bd57a79dda6db114</act:id>
+  <act:type>LIABILITY</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>CHF</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>2420</act:code>
+  <act:description>2420</act:description>
+  <act:parent type="guid">722dc33a7f5c450683c8ceb182caff33</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Darlehen</act:name>
+  <act:id type="guid">0e788cacedc7435a9bc364996b55c2bb</act:id>
+  <act:type>LIABILITY</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>CHF</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>2450</act:code>
+  <act:description>2450</act:description>
+  <act:parent type="guid">722dc33a7f5c450683c8ceb182caff33</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Obligationenanleihen</act:name>
+  <act:id type="guid">33c4e2da22d04abf94a6f8b66c12d125</act:id>
+  <act:type>LIABILITY</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>CHF</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>2430</act:code>
+  <act:description>2430</act:description>
+  <act:parent type="guid">722dc33a7f5c450683c8ceb182caff33</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Hypotheken</act:name>
+  <act:id type="guid">59af9b1c47b1481faa831f2e9486ee78</act:id>
+  <act:type>LIABILITY</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>CHF</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>2451</act:code>
+  <act:description>2451</act:description>
+  <act:parent type="guid">722dc33a7f5c450683c8ceb182caff33</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Ãœbrige langfristige Verbindlichkeiten</act:name>
+  <act:id type="guid">e28344b55f234a64afe228884b9bef81</act:id>
+  <act:type>LIABILITY</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>CHF</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>250</act:code>
+  <act:description>250</act:description>
+  <act:parent type="guid">e5e7a14ef75e4d3bb30c6e8d185a4288</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Ãœbrige langfristige Verbindlichkeiten (unverzinslich)</act:name>
+  <act:id type="guid">2632ae5a632a4214860adc582d630d89</act:id>
+  <act:type>LIABILITY</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>CHF</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>2500</act:code>
+  <act:description>2500</act:description>
+  <act:parent type="guid">e28344b55f234a64afe228884b9bef81</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Rückstellungen sowie vom Gesetz vorgesehene ähnliche Positionen</act:name>
+  <act:id type="guid">52e84a57d83b4f6aa0b57823943be630</act:id>
+  <act:type>LIABILITY</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>CHF</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>260</act:code>
+  <act:description>260</act:description>
+  <act:parent type="guid">e5e7a14ef75e4d3bb30c6e8d185a4288</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Rückstellungen</act:name>
+  <act:id type="guid">883bf9dc29bf4f73ac88c9bfa3221a5d</act:id>
+  <act:type>LIABILITY</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>CHF</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>2600</act:code>
+  <act:description>2600</act:description>
+  <act:parent type="guid">52e84a57d83b4f6aa0b57823943be630</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Eigenkapital (juristische Personen)</act:name>
+  <act:id type="guid">82143ea43dcd4cdbbf5b469c0773f9b6</act:id>
+  <act:type>LIABILITY</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>CHF</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>28</act:code>
+  <act:description>28</act:description>
+  <act:parent type="guid">294235978d5d48508b11c17fc3a3742b</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Grund-, Gesellschafter- oder Stiftungskapital</act:name>
+  <act:id type="guid">4f942372d53b486e985f0524ef484a48</act:id>
+  <act:type>LIABILITY</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>CHF</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>280</act:code>
+  <act:description>280</act:description>
+  <act:parent type="guid">82143ea43dcd4cdbbf5b469c0773f9b6</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Aktien-, Stamm-, Anteilschein- oder Stiftungskapital</act:name>
+  <act:id type="guid">920c76782e364787b20faddddcc356fe</act:id>
+  <act:type>LIABILITY</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>CHF</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>2800</act:code>
+  <act:description>2800</act:description>
+  <act:parent type="guid">4f942372d53b486e985f0524ef484a48</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Reserven und Jahresgewinn oder Jahresverlus</act:name>
+  <act:id type="guid">35e6318959294d84994376047bef94a7</act:id>
+  <act:type>LIABILITY</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>CHF</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>290</act:code>
+  <act:description>290</act:description>
+  <act:parent type="guid">82143ea43dcd4cdbbf5b469c0773f9b6</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Gesetzliche Kapitalreserve</act:name>
+  <act:id type="guid">8675198475f143f3b840fe9822bf097b</act:id>
+  <act:type>LIABILITY</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>CHF</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>2900</act:code>
+  <act:description>2900</act:description>
+  <act:parent type="guid">35e6318959294d84994376047bef94a7</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Aufwertungsreserve</act:name>
+  <act:id type="guid">8918ab18185146bca6db267cf17dbba5</act:id>
+  <act:type>LIABILITY</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>CHF</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>2940</act:code>
+  <act:description>2940</act:description>
+  <act:parent type="guid">35e6318959294d84994376047bef94a7</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Gesetzliche Gewinnreserve</act:name>
+  <act:id type="guid">984b64f48ab74d30a2c1d8d259ab817b</act:id>
+  <act:type>LIABILITY</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>CHF</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>2950</act:code>
+  <act:description>2950</act:description>
+  <act:parent type="guid">35e6318959294d84994376047bef94a7</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Freiwillige Gewinnreserven</act:name>
+  <act:id type="guid">6fa91e39a5f7488cb7d04fc6c2a56810</act:id>
+  <act:type>LIABILITY</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>CHF</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>2960</act:code>
+  <act:description>2960</act:description>
+  <act:parent type="guid">35e6318959294d84994376047bef94a7</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Gewinnvortrag oder Verlustvortrag</act:name>
+  <act:id type="guid">780726e389184e1ab7f7fbfe16d5f17b</act:id>
+  <act:type>LIABILITY</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>CHF</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>2970</act:code>
+  <act:description>2970</act:description>
+  <act:parent type="guid">35e6318959294d84994376047bef94a7</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Jahresgewinn oder Jahresverlust</act:name>
+  <act:id type="guid">9bb074b99e4d4a40b9151c2289c10073</act:id>
+  <act:type>LIABILITY</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>CHF</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>2979</act:code>
+  <act:description>2979</act:description>
+  <act:parent type="guid">35e6318959294d84994376047bef94a7</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Eigene Aktien, Stammanteile oder Anteilscheine (Minusposten)</act:name>
+  <act:id type="guid">4df7a3d99e0e407796920758f2708f7d</act:id>
+  <act:type>LIABILITY</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>CHF</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>2980</act:code>
+  <act:description>2980</act:description>
+  <act:parent type="guid">35e6318959294d84994376047bef94a7</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Betrieblicher Ertrag aus Lieferungen und Leistungen</act:name>
+  <act:id type="guid">112eb0f3756a430aa69b0907a54e0901</act:id>
+  <act:type>INCOME</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>CHF</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>3</act:code>
+  <act:description>3</act:description>
+  <act:parent type="guid">8cd23636f1e04a74a35c13ae23427c14</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Produktionserlöse</act:name>
+  <act:id type="guid">cf1a254d6a7f4a8880971b2c63302ac8</act:id>
+  <act:type>INCOME</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>CHF</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>3000</act:code>
+  <act:description>3000</act:description>
+  <act:parent type="guid">112eb0f3756a430aa69b0907a54e0901</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Handelserlöse</act:name>
+  <act:id type="guid">283b5946ac854e458023ac02dec55e16</act:id>
+  <act:type>INCOME</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>CHF</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>3200</act:code>
+  <act:description>3200</act:description>
+  <act:parent type="guid">112eb0f3756a430aa69b0907a54e0901</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Dienstleistungserlöse</act:name>
+  <act:id type="guid">0605c6e4a0fb4fefa3ab69327afa9b39</act:id>
+  <act:type>INCOME</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>CHF</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>3400</act:code>
+  <act:description>3400</act:description>
+  <act:parent type="guid">112eb0f3756a430aa69b0907a54e0901</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Übrige Erlöse aus Lieferungen und Leistungen</act:name>
+  <act:id type="guid">ffadde9940ad4cf0b9654f0823c5d351</act:id>
+  <act:type>INCOME</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>CHF</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>3600</act:code>
+  <act:description>3600</act:description>
+  <act:parent type="guid">112eb0f3756a430aa69b0907a54e0901</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Eigenleistungen</act:name>
+  <act:id type="guid">7664026179364bcc979394ae4918b019</act:id>
+  <act:type>INCOME</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>CHF</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>3700</act:code>
+  <act:description>3700</act:description>
+  <act:parent type="guid">112eb0f3756a430aa69b0907a54e0901</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Erlösminderungen</act:name>
+  <act:id type="guid">f381d3cda1c34bf0a3444dab963b2343</act:id>
+  <act:type>INCOME</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>CHF</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>3800</act:code>
+  <act:description>3800</act:description>
+  <act:parent type="guid">112eb0f3756a430aa69b0907a54e0901</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Verluste Forderungen (Debitoren), Veränderung Delkredere</act:name>
+  <act:id type="guid">02a04d06c1334dfb8af05d9ad161d138</act:id>
+  <act:type>INCOME</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>CHF</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>3805</act:code>
+  <act:description>3805</act:description>
+  <act:parent type="guid">112eb0f3756a430aa69b0907a54e0901</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Eigenverbrauch</act:name>
+  <act:id type="guid">f22875f5c5ff446bb3e3dcbc6b0607cb</act:id>
+  <act:type>INCOME</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>CHF</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>3710</act:code>
+  <act:description>3710</act:description>
+  <act:parent type="guid">112eb0f3756a430aa69b0907a54e0901</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Bestandesänderungen unfertige Erzeugnisse</act:name>
+  <act:id type="guid">2ada001a61514bfb9b2852aee6fec360</act:id>
+  <act:type>INCOME</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>CHF</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>3900</act:code>
+  <act:description>3900</act:description>
+  <act:parent type="guid">112eb0f3756a430aa69b0907a54e0901</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Bestandesänderungen fertige Erzeugnisse</act:name>
+  <act:id type="guid">821e9e8a464b43c2b521a8400f469212</act:id>
+  <act:type>INCOME</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>CHF</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>3901</act:code>
+  <act:description>3901</act:description>
+  <act:parent type="guid">112eb0f3756a430aa69b0907a54e0901</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Bestandesänderungen nicht fakturierte Dienstleistungen</act:name>
+  <act:id type="guid">b3a8192ccee440c1a0d34662682cced9</act:id>
+  <act:type>INCOME</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>CHF</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>3940</act:code>
+  <act:description>3940</act:description>
+  <act:parent type="guid">112eb0f3756a430aa69b0907a54e0901</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Aufwand für Material, Handelswaren, Dienstleistungen und Energie</act:name>
+  <act:id type="guid">fbb69d024c454632948625450e3f56a6</act:id>
+  <act:type>EXPENSE</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>CHF</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>4</act:code>
+  <act:description>4</act:description>
+  <act:parent type="guid">8cd23636f1e04a74a35c13ae23427c14</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Materialaufwand Produktion</act:name>
+  <act:id type="guid">62954e9240e242e7886e82a2fe9075dc</act:id>
+  <act:type>EXPENSE</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>CHF</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>4000</act:code>
+  <act:description>4000</act:description>
+  <act:parent type="guid">fbb69d024c454632948625450e3f56a6</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Handelswarenaufwand</act:name>
+  <act:id type="guid">69513288a86f4fa09247ce3550b8b5e2</act:id>
+  <act:type>EXPENSE</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>CHF</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>4200</act:code>
+  <act:description>4200</act:description>
+  <act:parent type="guid">fbb69d024c454632948625450e3f56a6</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Aufwand für bezogene Dienstleistungen</act:name>
+  <act:id type="guid">286ea0c72e664134869eb7040cc1b2fa</act:id>
+  <act:type>EXPENSE</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>CHF</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>4400</act:code>
+  <act:description>4400</act:description>
+  <act:parent type="guid">fbb69d024c454632948625450e3f56a6</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Energieaufwand zur Leistungserstellung</act:name>
+  <act:id type="guid">a8cb56ff219440f091f260f272a7e111</act:id>
+  <act:type>EXPENSE</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>CHF</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>4500</act:code>
+  <act:description>4500</act:description>
+  <act:parent type="guid">fbb69d024c454632948625450e3f56a6</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Aufwandminderungen</act:name>
+  <act:id type="guid">9336a497814046b0a9fa219b4333bd03</act:id>
+  <act:type>EXPENSE</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>CHF</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>4900</act:code>
+  <act:description>4900</act:description>
+  <act:parent type="guid">fbb69d024c454632948625450e3f56a6</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Personalaufwand</act:name>
+  <act:id type="guid">c2d5092240de4a058420e649983d6e6d</act:id>
+  <act:type>EXPENSE</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>CHF</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>5</act:code>
+  <act:description>5</act:description>
+  <act:parent type="guid">8cd23636f1e04a74a35c13ae23427c14</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Lohnaufwand</act:name>
+  <act:id type="guid">3dd4ad61f7bb46c89e09f75619633b3b</act:id>
+  <act:type>EXPENSE</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>CHF</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>5000</act:code>
+  <act:description>5000</act:description>
+  <act:parent type="guid">c2d5092240de4a058420e649983d6e6d</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Sozialversicherungsaufwand</act:name>
+  <act:id type="guid">3e476a14f60940599d5da6ea47c57260</act:id>
+  <act:type>EXPENSE</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>CHF</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>5700</act:code>
+  <act:description>5700</act:description>
+  <act:parent type="guid">c2d5092240de4a058420e649983d6e6d</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Ãœbriger Personalaufwand</act:name>
+  <act:id type="guid">d3a29ff165704fa9ad4dd970189effab</act:id>
+  <act:type>EXPENSE</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>CHF</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>5800</act:code>
+  <act:description>5800</act:description>
+  <act:parent type="guid">c2d5092240de4a058420e649983d6e6d</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Leistungen Dritter</act:name>
+  <act:id type="guid">5dd9a5822b06481d805756c18293bfdd</act:id>
+  <act:type>EXPENSE</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>CHF</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>5900</act:code>
+  <act:description>5900</act:description>
+  <act:parent type="guid">c2d5092240de4a058420e649983d6e6d</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Ãœbriger betrieblicher Aufwand, Abschreibungen und Wertberichtigungen sowie Finanzergebnis</act:name>
+  <act:id type="guid">17ef00426d0b4066ad5297325ecf16a4</act:id>
+  <act:type>EXPENSE</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>CHF</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>6</act:code>
+  <act:description>6</act:description>
+  <act:parent type="guid">8cd23636f1e04a74a35c13ae23427c14</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Raumaufwand</act:name>
+  <act:id type="guid">6fd08c95e4d842d988fdf2ac76914781</act:id>
+  <act:type>EXPENSE</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>CHF</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>6000</act:code>
+  <act:description>6000</act:description>
+  <act:parent type="guid">17ef00426d0b4066ad5297325ecf16a4</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Unterhalt, Reparaturen, Ersatz mobile Sachanlagen</act:name>
+  <act:id type="guid">cfc48367c9614fa5b323f170141c1114</act:id>
+  <act:type>EXPENSE</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>CHF</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>6100</act:code>
+  <act:description>6100</act:description>
+  <act:parent type="guid">17ef00426d0b4066ad5297325ecf16a4</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Fahrzeug- und Transportaufwand</act:name>
+  <act:id type="guid">22936c9ba2bb497fb8189982dc498482</act:id>
+  <act:type>EXPENSE</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>CHF</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>6200</act:code>
+  <act:description>6200</act:description>
+  <act:parent type="guid">17ef00426d0b4066ad5297325ecf16a4</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Sachversicherungen, Abgaben, Gebühren, Bewilligungen</act:name>
+  <act:id type="guid">a82f018d74944c638d39c34b92d384d1</act:id>
+  <act:type>EXPENSE</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>CHF</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>6300</act:code>
+  <act:description>6300</act:description>
+  <act:parent type="guid">17ef00426d0b4066ad5297325ecf16a4</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Energie- und Entsorgungsaufwand</act:name>
+  <act:id type="guid">a845f9c9f0214c438ca1b3a0ecadd338</act:id>
+  <act:type>EXPENSE</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>CHF</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>6400</act:code>
+  <act:description>6400</act:description>
+  <act:parent type="guid">17ef00426d0b4066ad5297325ecf16a4</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Verwaltungsaufwand</act:name>
+  <act:id type="guid">be254bd0442f411294580dcade4518a1</act:id>
+  <act:type>EXPENSE</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>CHF</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>6500</act:code>
+  <act:description>6500</act:description>
+  <act:parent type="guid">17ef00426d0b4066ad5297325ecf16a4</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Werbeaufwand</act:name>
+  <act:id type="guid">88881f27434d467eafdb411015df811f</act:id>
+  <act:type>EXPENSE</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>CHF</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>6600</act:code>
+  <act:description>6600</act:description>
+  <act:parent type="guid">17ef00426d0b4066ad5297325ecf16a4</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Sonstiger betrieblicher Aufwand</act:name>
+  <act:id type="guid">40ae3f3a0d61437eaa9b3e3274b1957f</act:id>
+  <act:type>EXPENSE</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>CHF</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>6700</act:code>
+  <act:description>6700</act:description>
+  <act:parent type="guid">17ef00426d0b4066ad5297325ecf16a4</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Abschreibungen und Wertberichtigungen auf Positionen des Anlagevermögens</act:name>
+  <act:id type="guid">f9aa84463ff2462498ea60128f9114fe</act:id>
+  <act:type>EXPENSE</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>CHF</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>6800</act:code>
+  <act:description>6800</act:description>
+  <act:parent type="guid">17ef00426d0b4066ad5297325ecf16a4</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Leasingaufwand mobile Sachanlagen</act:name>
+  <act:id type="guid">60ba0279f36e46fa912c72206ed91b75</act:id>
+  <act:type>EXPENSE</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>CHF</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>6105</act:code>
+  <act:description>6105</act:description>
+  <act:parent type="guid">17ef00426d0b4066ad5297325ecf16a4</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Informatikaufwand inkl. Leasing</act:name>
+  <act:id type="guid">6f27632a88df484fb21253cbf8e0cc95</act:id>
+  <act:type>EXPENSE</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>CHF</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>6570</act:code>
+  <act:description>6570</act:description>
+  <act:parent type="guid">17ef00426d0b4066ad5297325ecf16a4</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Finanzaufwand</act:name>
+  <act:id type="guid">ddd87c65af9b471687873e3f6c255086</act:id>
+  <act:type>EXPENSE</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>CHF</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>6900</act:code>
+  <act:description>6900</act:description>
+  <act:parent type="guid">17ef00426d0b4066ad5297325ecf16a4</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Finanzertrag</act:name>
+  <act:id type="guid">85ea8bc334c247b39ec7a279738c6037</act:id>
+  <act:type>EXPENSE</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>CHF</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>6950</act:code>
+  <act:description>6950</act:description>
+  <act:parent type="guid">17ef00426d0b4066ad5297325ecf16a4</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Betrieblicher Nebenerfolg</act:name>
+  <act:id type="guid">ff17758ba51149a3a16c2e50f4dd12f3</act:id>
+  <act:type>INCOME</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>CHF</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>7</act:code>
+  <act:description>7</act:description>
+  <act:parent type="guid">8cd23636f1e04a74a35c13ae23427c14</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Ertrag Nebenbetrieb</act:name>
+  <act:id type="guid">c8c43650635e436ea24b4c03dc1d19ad</act:id>
+  <act:type>INCOME</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>CHF</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>7000</act:code>
+  <act:description>7000</act:description>
+  <act:parent type="guid">ff17758ba51149a3a16c2e50f4dd12f3</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Ertrag betriebliche Liegenschaft</act:name>
+  <act:id type="guid">b741158e82af43a983a729b6964f48c4</act:id>
+  <act:type>INCOME</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>CHF</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>7500</act:code>
+  <act:description>7500</act:description>
+  <act:parent type="guid">ff17758ba51149a3a16c2e50f4dd12f3</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Aufwand betriebliche Liegenschaft</act:name>
+  <act:id type="guid">5ba3c1d4c947457c92d7192079c58e93</act:id>
+  <act:type>INCOME</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>CHF</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>7510</act:code>
+  <act:description>7510</act:description>
+  <act:parent type="guid">ff17758ba51149a3a16c2e50f4dd12f3</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Aufwand Nebenbetrieb</act:name>
+  <act:id type="guid">2c9626ccfeb14b52b68b48c5f6312e0f</act:id>
+  <act:type>INCOME</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>CHF</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>7010</act:code>
+  <act:description>7010</act:description>
+  <act:parent type="guid">ff17758ba51149a3a16c2e50f4dd12f3</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Betriebsfremder, ausserordentlicher, einmaliger oder perioden-fremder Aufwand und Ertrag</act:name>
+  <act:id type="guid">67be6ac625cc4b8f8ee6706b0434a335</act:id>
+  <act:type>INCOME</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>CHF</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>8</act:code>
+  <act:description>8</act:description>
+  <act:parent type="guid">8cd23636f1e04a74a35c13ae23427c14</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Betriebsfremder Aufwand</act:name>
+  <act:id type="guid">903948bc18da4853a4616dbfaa0c1a3e</act:id>
+  <act:type>INCOME</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>CHF</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>8000</act:code>
+  <act:description>8000</act:description>
+  <act:parent type="guid">67be6ac625cc4b8f8ee6706b0434a335</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Direkte Steuern</act:name>
+  <act:id type="guid">1df187c1bb304c159923780dd417c729</act:id>
+  <act:type>INCOME</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>CHF</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>8900</act:code>
+  <act:description>8900</act:description>
+  <act:parent type="guid">67be6ac625cc4b8f8ee6706b0434a335</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Betriebsfremder Ertrag</act:name>
+  <act:id type="guid">6c9b91aa0b794904a03805bcffbb6744</act:id>
+  <act:type>INCOME</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>CHF</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>8100</act:code>
+  <act:description>8100</act:description>
+  <act:parent type="guid">67be6ac625cc4b8f8ee6706b0434a335</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Ausserordentlicher, einmaliger oder periodenfremder Aufwand</act:name>
+  <act:id type="guid">e3b24b1150134fa598bcf620da52a2e6</act:id>
+  <act:type>INCOME</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>CHF</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>8500</act:code>
+  <act:description>8500</act:description>
+  <act:parent type="guid">67be6ac625cc4b8f8ee6706b0434a335</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Ausserordentlicher, einmaliger oder periodenfremder Ertrag</act:name>
+  <act:id type="guid">7e43a5e29f77460dbda26d475492bd52</act:id>
+  <act:type>INCOME</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>CHF</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>8510</act:code>
+  <act:description>8510</act:description>
+  <act:parent type="guid">67be6ac625cc4b8f8ee6706b0434a335</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Abschluss</act:name>
+  <act:id type="guid">99c8d4fa6bac4de0b2d505f65e9b8c6b</act:id>
+  <act:type>INCOME</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>CHF</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>9</act:code>
+  <act:description>9</act:description>
+  <act:parent type="guid">8cd23636f1e04a74a35c13ae23427c14</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Jahresgewinn oder Jahresverlust</act:name>
+  <act:id type="guid">3b10783f477e440b971e3dce693236e5</act:id>
+  <act:type>INCOME</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>CHF</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>9200</act:code>
+  <act:description>9200</act:description>
+  <act:parent type="guid">99c8d4fa6bac4de0b2d505f65e9b8c6b</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Hilfskonten Gewinnverwendung</act:name>
+  <act:id type="guid">be48f890d33444f883f41069641daaa3</act:id>
+  <act:type>INCOME</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>CHF</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>920</act:code>
+  <act:description>920</act:description>
+  <act:parent type="guid">3b10783f477e440b971e3dce693236e5</act:parent>
+</gnc:account>
+</gnc-account-example>
+



Summary of changes:
 data/accounts/de_CH/CMakeLists.txt             |    2 +-
 data/accounts/de_CH/acctchrt_chkmu.gnucash-xea | 9253 ------------------------
 data/accounts/de_CH/acctchrt_kmu.gnucash-xea   | 2038 ++++++
 3 files changed, 2039 insertions(+), 9254 deletions(-)
 delete mode 100644 data/accounts/de_CH/acctchrt_chkmu.gnucash-xea
 create mode 100644 data/accounts/de_CH/acctchrt_kmu.gnucash-xea



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