RFAUDI30 CoA - INT TXT50 1 CE

x 1000 Real estate and similar rights

x 1010 Accum. depn - real estate and similar rights
x 2000 Buildings
x 2010 Accumulated depreciation-buildings
x 11000 Machinery and equipment
x 11010 Accumulated depreciation - machinery and equipment
12000 Low value assets (machinery)
12010 Accumulated depreciation-low value assets (mach.)
x 21000 Fixtures and fittings
x 21010 Accumulated depreciation - fixtures and fittings
x 22000 Low value assets (fixtures and fittings)
x 22010 Accumulated depreciation-LVA (fixtures/fittings)
x 31000 Down payments made - tangible assets
x 31010 Input tax clearing - down payments on tang. assets
x 31100 Capitalized down payments on tangible assets
x 31200 Clearing capitalized down payments on tang. assets
x 32000 Assets under construction
x 32010 Depreciation - assets under construction
34000 Computer software
34010 Accumulated depreciation-computer software
35000 Franchises
35010 Accumulated amortization-franchises
36000 Patents and similar rights
36010 Accumulated amortization-ind.prop. and sim. rights
37000 Licenses
37010 Accumulated amortization-licenses
38000 Goodwill
38010 Amortization - Goodwill
x 39000 Down payments made - intangible assets
x 39010 Input tax clearing for down payts - intang.assets
39100 Capitalized down payments on intangible assets
39110 Amortization - down payments for intangible assets
39200 Clearing of cap.down pmnts for intangible assets
41000 Stock held in affiliated companies
42000 Loans to affiliated companies
42020 Loans to affiliated companies, due after 1 year
43000 Investments
44000 Loans to associated companies
44020 Loans to associated companies, due after 1 year
45000 Fixed asset securities (other)
45010 Bonds
45020 Shares
x 45100 Down payments made on financial assets
x 45110 Clearing of input tax on down pyts for fin.assets
46000 Other loans
46020 Other loans, due after 1 year
46030 TR-LO Value adjustment - other loans
50000 Called-up equity contributions
51000 Equity contributions not called up
55000 Capitalized start-up costs
55010 Amortization - capitalized start-up costs
56000 Capitalized business expansion costs
56010 Amortization - capitalized expansion cost
 60110 Convertible bonds, due within 1 year
60120 Convertible bonds, due within 1-5 years
60130 Convertible bonds due after 5 years
60210 Convertible bonds, due within 1 year
60220 Convertible bonds, due within 1-5 years
60230 Convertible bonds due after 5 years
60310 Non-convertible bonds, due within 1 year
60320 Non-convertible bonds, due within 1-5 years
60330 Non-convertible bonds, due in more than 5 years
60410 Non-convertible bonds, due within 1 year
60420 Non-convertible bonds, due within 1-5 years
60430 Non-convertible bonds, due in more than 5 years
62110 Loans from credit institutions, remaining life <1y
62120 Loans from credit institutions, remaining life 1-5
62130 Loans from credit institutions, remaining life >5y
62210 Loans from credit institutions, remaining life <1y
62220 Loans from credit institutions, remaining life 1-5
62230 Loans from credit institutions, remaining life >5y
70000 Common stock
71000 Capital reserves
72000 Legal reserves
73000 Treasury stock reserve
74000 Statutory reserves
75000 Other retained earnings
x 78000 Balance of special items
78100 Special item reserves
78200 Transfer of reserves
x 78300 Investment receivables received
x 78310 Clearing of investment receivables received
80000 Flat-rate value adjustment of receivables
85000 Provisions for pension fund liabilities
85900 TR-TM: Provisions for foreign exchange spot rate
85910 TR-TM: Provisions for foreign exchange swap rate
x 86100 Freight provision (MM)
x 86200 Customs provision (MM)
x 86300 Delivery costs provision (MM)
87000 Provisions for deferred taxes
88000 Provisions for taxes
x 89000 Other provisions
91000 Accruals for deferred taxes
x 95000 Discounts
98000 Accrued income
99000 Deferred income
x 100000 Petty cash
100009 Cash (customer payment)-local currency
101000 Cash - freight
102000 Cash-foreign currency
102009 Cash (customer payment)-foreign currency
110000 Checking account
110002 Checking account - payments
110005 Checking account (other interim postings)
110009 Checking account - customer payments
113100 Bank 1 (domestic)
113101 Bank 1 (checks payable)
 113102 Bank 1 (outgoing domestic wire tranfers)
113103 Bank 1 (outgoing foreign wire transfers)
113104 Bank 1 (aut.debit)
113105 Bank 1 (other interim postings)
113106 Bank 1 (promissory bill of exchange liabilities)
113107 Bank 1 (discounted bills of exchange liabilities)
113108 Bank 1 - checks received
113109 Bank 1 (customer incoming payments)
113110 Bank 1 (guarantees received)
113111 Bank 1 (current bills of exchange payable)
113112 Bank 1 (bill of exchange collection)
113113 TR-TM Receivables - fixed-term deposits
113114 TR-TM Liability - fixed-term deposits
113115 TR-TM Receivables - deposits at notice
113116 TR-TM Liability - deposits at notice
113117 TR-TM Commercial paper receivables
113118 TR-TM Payables - commercial paper
113150 Bank 1 (foreign currency A)
113155 TR-TM Bank 1 foreign currency A clearing
113160 Bank 1 (foreign currency B)
113165 TR-TM Bank 1 foreign currency B clearing
113200 Bank 2
113201 Bank 2 (checks payable)
113202 Bank 2 (outgoing domestic wire tranfers)
113203 Bank 2 (outgoing foreign wire transfers)
113204 Bank 2 (automatic debit)
113205 Bank 2 (other interim postings)
113206 Bank 2 (promissory bill of exchange liabilities)
113207 Bank 2 (bill of exchange contingent liabilities)
113208 Bank 2 - checks received
113209 Bank 2 (customer incoming payments)
113210 Bank 2 (guarantees received)
113211 Bank 2 (current bills of exchange payable)
113212 Bank 2 (bill of exchange collection)
113213 Bank 2 (fixed-term deposits)
114000 Foreign bank 1
115000 Foreign bank 2
119800 Legacy data transfer account
x 120000 Loans to staff
131000 Stock held in affiliated companies
132000 Treasury stock
133000 Other securities
140000 Customers - domestic receivables
140010 Customer receivables - domestic, one-time accounts
x 140020 Accounts receivable-domestic, due after 1 year
x 140030 Customers - domestic receivables
x 140099 Customer receivables, domestic (adjustment acct)
141000 Customers - foreign receivables
141010 Customer receivables - foreign, one-time accounts
x 141020 Customer receivables-foreign, due after 1 year
x 141099 Customer receivables-foreign, adjustments
x 142000 Individual value adjust. for customer receivables
x 143000 Vendors with a debit balance
143100 Customers - adjust. for unrealized ex.rate diffs
 144000 Customer receivables-affiliated companies
x 144020 Customer receivables-affiliated companies, > 1 yr
x 144099 Customer receivables-affiliated companies adjustmt
145000 Customer receivables - associated companies
x 145020 Accounts receivable-associated comps, due >1Y
x 145099 Adjust. customer receivables - associated compans
146000 Receivables - group
150000 TR-LO Reconciliation account - receivables
150100 TR-LO Reconciliation acct - repayment receivables
150200 TR-LO Reconciliation acct - interest receivables
150300 TR-LO Reconciliation acct - discount receivables
150400 TR-LO Reconciliation acct - other receivables
150500 TR-LO Reconciliation acct - payment adjustments
150600 TR-LO Recon.account - payment oblig. for loans
150700 TR-LO Reconciliation account - premiums
x 151000 Down payments made for inventories
x 151010 Input tax clearing-down payments on inventory
152000 Interest receivables
152050 TR-TM/LO Interest receivables
152110 TR-LO Value adj.- other receiv.(costs/repay./int)
152150 TR-LO Accts receiv.- loan repaymnts rem.term <1Y
152155 TR-TM/LO:Rcbles- repymts (securs) and sales (BNL)
152250 TR-LO Accts receiv.- discounts, rem.term <1 year
152500 TR-LO Payment obligations for loans
152550 TR-LO Premium
x 154000 Input tax
x 154001 Input tax-level 1
x 154002 Input tax-level 2
x 154003 Input tax-level 3
x 154099 Business area adjustment - taxes
154100 Tax on imports
x 155000 Advances-salaries and wages
x 156000 Trip costs advance
x 156050 Trip costs, cash advance
x 159000 Down payments made on current assets
x 159010 Input tax clrg-other down pyts made for curr. asts
159100 Other receivables
159110 TR-TM Option premiums receivable
159160 TR-LO Reversals
x 159200 Other receivables due after 1 year
160000 Accounts payable-domestic
160010 Accounts payable-domestic, one-time accounts
x 160020 Accounts payable-domestic, due 1-5 years
x 160030 Accounts payable-domestic, due > 5 years
x 160099 Accounts payable-domestic, adjustments
161000 Accounts payable-foreign
161010 Accounts payable-foreign, one-time accounts
x 161020 Accounts payable-foreign, due 1-5 yrs
x 161030 Accounts payable-foreign, due > 5 years
x 161099 Accounts payable-foreign, adjustments
x 163000 Customers with a credit balance
163100 Accounts payable-unrealized exch. rate diffs adj.
x 164020 Accounts payable-affiliated companies, due 1-5 yrs
x 164030 Accounts payable-affiliated companies, due > 5 yrs
 165000 Accounts payable - associated companies
x 165020 Accounts payable-associated companies, due 1-5 yr
x 165030 Accounts payable-associated companies, due > 5 yr
x 165099 Accounts payable-associated companies, adjustments
x 166000 Advance payments amortization
x 169900 Payables from consignment warehouse
x 170000 Down payments received
x 170010 Tax payable clearing-customer down payments
170020 Down payments received, due 1-5 years
170030 Down payments received, due > 5 years
170099 Down payments received (Adj. a/c)
x 172160 Recalculation difference
x 172170 Overpayment/receivables
x 175000 Output tax
x 175001 Output tax
x 175002 Output tax
x 175003 Output tax
x 175099 Business area adjustment - taxes
x 176000 Salaries and wages payable
x 176100 Income and church tax payable
x 176200 Social insurance payable
x 176300 Legal expenses and fines
x 176400 Employee savings plan
x 176500 Wages and salary clearing
x 176700 Other payables-social security, due in 1 year
176800 Other payables-social security, due 1-5 years
176900 Other payables-social security, due > 5 years
x 177000 Withholding tax vendors
178100 Tax payable, due in 1 year
178200 Tax payable, due 1-5 years
178300 Tax payable, due > 5 years
x 179100 Other payables
179110 TR-TM: Payables - option premiums
179150 TR-TM/LO: Other payables - interest
179170 TR-LO: Unassigned incoming payments
x 179200 Other payables due within 1-5 years
x 179300 Other payables due > 5 years
x 180000 Bills of exchange payable
180020 Bills of exchange payable, due within 1-5 years
180030 Bills of exchange payable, due > 5 years
180099 Bills of exchange payable (adjustment acct)
x 190990 Offsett. of trip costs of docs paid by company
x 191000 GR/IR clearing - own production
x 191099 GR/IR clearing - own production (adjustments)
x 191100 GR/IR-clearing - external procurement
x 191101 GR/IR: Goods/services not yet delivered
x 191102 GR/IR: Goods and services not yet invoiced
x 191110 GR/IR clearing-transferred
x 191199 GR/IR clearing-external procurement (adjustments)
191400 Clearing-asset acquisition from invoice verificat.
191500 Clearing-asset returned to stock
191600 Clearing-customer commission
x 192100 Freight clearing (MM)
x 192300 Customs clearing (MM)
 192500 Clearing-delivery costs (MM)
x 192700 Bonus provisions (MM)
192800 Freight provision (SD) (Consumer Products)
192850 Deposite Reserve SD (Consumer Products)
192900 Accrued volume rebate
x 193000 Clearing vendor discounts (net procedure)
x 193099 BA adjustment vendor discount (clrg net procedure)
194001 Clearing account for company code XDE1
194002 Clearing account for company code XDEX
194100 TR-TM: Clearing foreign exchange
194200 TR-TM: Technical clearing
194300 TR-TM: Currency swap account
194400 TR-TM clearing payment transactions
x 194500 Business area clearing
x 194600 Plants abroad (technical interim account)
x 195000 Payable/receivable to tax authorities
195100 Clearing-net sales (transfer posting for taxes)
x 196000 Payment requests (customers)
x 196100 Guarantees given (customers)
x 196110 Clearing guarantees given (customers)
x 196200 Contingent recvble-check/bills exch. proced.(cust)
x 196210 Clrg cont.claims-check/bill of exch. payments
x 196300 Down payment requests (vendors)
x 196400 Guarantees received (vendors)
x 196410 Clearing guarantees received (vendors)
196500 Clearing current bills of exchange payable
196600 Clearing-bills of exchange collection
196700 Clearing-unrealized exchange rate diffs (vend.)
x 197000 Security deposit (customers)
x 197100 Security deposit (vendors)
199000 Clearing-financial budget transfer posting
x 199990 Clearing account - fixed asset acquisition
x 200000 Loss on disposal/sale of fixed assets
x 200010 Loss on assets scrapped
x 201000 Extraordinary expenses
x 202000 Loss from allocation of special items
x 202300 Expense from release of investment support res.
209100 TR-TM Other financial transaction write offs
209200 TR-TM Loss - settlm. payments fin.transactions
209500 TR-TM Revenue from fin. trans. settlement payments yes
210100 Expense from value adjustment of receivables yes
210101 Expense from value adjustment of rec. W/o CO
210200 Devaluation for potential receivable fluctuations
210400 TR-LO Expenses - value adjustment other loans
210500 Property tax yes
x 211100 Scheduled depreciation of tangible assets
211110 Depreciation real estate yes
211120 Depreciation-buildings yes
x 211130 Depreciation - machinery and equipment yes
211160 Depreciation - fixtures and fittings yes
211170 Depreciation-low value fixtures and fittings yes
211180 depreciation Concessions, Rights yes
211190 Depreciation Software
x 211200 Unplanned depreciation-tangible fixed assets yes
 212100 Unplanned amortization expense - financial assets
212200 Other amortization of financial assets
213100 Write-down current asset securities - fut.val.flu.
213200 Other write-offs of current asset securities
214000 TR-TM Loss - disposals of financial fixed assets
214100 TR-TM Loss - disposals of current asset securities
215000 Exceptional depreciation of current assets
x 220000 Interest expense
220050 RE Interest expenses - rental deposit
220100 Interest expense - affiliated companies
220200 Bank interest expenses
220300 Other interest and similar expenses
220320 TR-TM Write-off swap point valuation
220400 Other interest and similar exp. affiliated comps
x 220900 Other taxes on income and revenue
x 221000 Discount charges
221010 Bank discount charges
221020 Bank collection charges
221100 Discount expense - affiliated companies
x 230000 Loss from exchange rate differences
x 230010 Loss from currency valuation
x 230020 Loss on translation
x 230030 Clearing-currency translation
x 230040 Rounding differences - foreign currency II
x 230050 Exch. rate diffs loss fm lower levels (mat.ledg.)
230100 Loss-unrealized exchange rate differences
x 231000 Loss from external product price differences yes
x 231010 Loss-price diff. settlm. material ledger ext. mat. yes
x 231080 Loss from revaluation yes
231100 Loss-freight differences yes
x 231500 Loss from price differences of own products yes
x 231510 Loss-price diffs from settl. of ML own products yes
x 231520 Loss from price diffs fm lower lev.own mats ML yes
x 231600 Unplanned delivery costs yes
x 231900 Loss from invoice receipt small differences (MM) yes
x 232000 Loss from valuation of external materials yes
x 232500 Loss from valuation of own materials yes
x 233000 Loss-inventory differences yes
233010 Losses - inventory variance (consignment sale) yes
234000 Loss from valuation (valued->unvalued) yes
x 235000 Loss from stock transfer yes
x 236000 Loss from consumption of consignment material yes
x 237000 Loss from quality control consump. w/o cost elemt
x 238000 Loss from capitalization differences
240000 Corporate income tax expense
241000 Corporate income tax expense
x 245100 Other interest and similar revenues yes
245200 Other interest & similar revenues-affiliated co. yes
245300 Bank interest yes
249000 Deferred tax acc.to par. 274 sec. 2 HGB
x 250000 Gain on disposal/sale of fixed assets
251000 Extraordinary revenue yes
x 252000 Gain from release of special items
x 252300 Gain from reversal of special reserves
 252301 Gain from reversal of special reserves
x 253000 Gains from Write-ups
253100 TR-TM Revenue fm incr. in val.fin. current assets
260000 Gain from reduction of flat-rate val.adj.recbles
x 261000 Clearing-estimated depreciation on fixed assets
263000 Clearing estimated interest on fixed assets
264000 Clearing estimated risks
269000 Clearing other estimated costs
270100 Income from loans (not member of consolid.group)
270200 Income from loans (member of consolidation group)
271100 Investment income (non-affiliated companies)
271200 Investment income (affiliated companies)
272100 Income from securities (non-affiliated companies)
272200 Income from securities (affiliated companies)
272500 TR-TM Revenue - disposals of fin. fixed assets
272600 TR-TM Revenue - disposals of curr. ass. securities
273100 Interest revenue (non-affiliated companies)
273200 Interest revenue (affiliated companies)
x 275100 Revenue from discount charges
275110 Revenue-discount charges (affiliated companies)
x 275200 Revenue from bill of exchange tax
275210 Bank bill of exchange tax
x 275300 Revenue from collection charges
x 276000 Discount received
x 280000 Gain from currency exchange rate differences
x 280010 Gain from currency valuation
x 280020 Gain-foreign currency exchange rate differences
x 280030 Clearing gain from exchange rate translation
x 280040 Revenue from rounding dif. for foreign curr. (MM)
x 280050 Ex.rate diff.revenue from lower levels (mat.ledg.)
280100 Gain from unrealized exchange rate differences
x 281000 Gain from price differences of external products yes
x 281010 Gain-price diff. settlm. material ledger ext. mat. yes
x 281080 Revenue from revaluation yes
x 281100 Gain from freight differences yes
x 281200 Gain from bonus differences yes
x 281500 Gain from own product price differences yes
x 281510 Gain-material ledger price differences own mat. yes
x 281520 Revenue-price diffs fm lower level own mats ML yes
x 281900 Gain from inv. receipt small differences (MM) yes
x 282000 Gain from valuation of external materials yes
x 282500 Gain from valuation of own materials yes
x 283000 Gain-inventory differences yes
283010 Gain-inventory differences at consignment stores yes
284000 Gain-valuation (valued --> unvalued) yes
x 285000 Gain from stock transfer yes
x 286000 Gain - consumption of consignment material yes
287000 Gain from quality control consumption
x 290000 Revenue from release of provisions
295000 Revenue - transfer of profits
x 299000 Other operating income yes
x 299050 Gain from allowed differences / G/L clearing yes
299100 TR-TM Other financial transaction revenue
x 300000 Raw material 1
x 300010 Raw material 2
x 303000 Operating supplies
x 303500 Operating supplies
x 304000 Spare parts
x 305000 Packaging material
310000 Trading goods yes
310200 Stock: Empties
380000 Inventory stock transfer
381000 Unpaid services
390000 Inventory - subcontractors
399998 Inventory posting with zero value
x 399999 Initial entry of stock (offsetting posting)
x 400000 Consumption, raw material 1 yes
x 400001 Scrap external material yes
x 400002 Quality control cons. external mats with cost ele. yes
x 400010 Raw material 2 consumption yes
x 400020 Raw mat.consumed/trading goods without acct assgt
400030 Consumption Semi-finished Goods yes
x 403000 Consumption of operating supplies yes
x 403500 Operating materials consumption yes
x 404000 Spare parts
x 405000 Packaging materials consumption yes
405200 Office supply consumption
405201 Scrap office supplies
406000 Own material consumption
x 407000 Settlement assets under construction CO receiver yes
x 410000 Consumption: Trading goods yes
410001 Trading goods scrap yes
x 415000 External procurement costs yes
415001 External procurement costs
415100 Transport and for.ma yes
415500 Fee third party with hours (Service Provider) yes
415510 Third party material (Service Provider) yes
416100 Electricity (fixed portion) yes
416200 Electricity (variable portion)
416300 Water yes
416400 Gas yes
416500 Heating oil
x 417000 Purchased services yes
417001 Purchased services
419000 Prov. for potential value fluctuations raw mats yes
x 420000 Direct labor costs yes
x 421000 Indirect labor costs yes
x 422000 Downtime pay yes
x 422100 Overtime premiums yes
422200 Vacation bonus yes
x 430000 Salaries yes
430200 Downtime salaries yes
x 430900 Other expenses of a salary nature yes
x 431000 Overtime premiums yes
431100 Variant shift
x 431200 Workplace bonus
x 431900 Other wage-related expenses yes
x 432000 Sick and absence pay yes
 434000 Standard vacation bonus (general special payment) yes
435000 Annual bonus yes
437000 Sales commission yes
x 440000 Statutory social security expense yes
x 440100 Social security payments, salary yes
x 445000 Pension scheme contributions yes
x 446000 Workers' compensation assoc. contributions yes
447000 Employee health insurance yes
x 449000 Other personnel expenses yes
451000 Building maintenance costs yes
452000 Machinery and equipment maintenance yes
453000 Maintenance costs, target=actual yes
459000 Other maintenance costs yes
462000 Bill of exchange tax
463000 Trading capital tax
464000 Motor vehicle tax yes
x 465000 Other taxes yes
465001 Miscellaneous taxes yes
465200 Export taxes yes
465500 Consumption taxes yes
466000 Insurance yes
466100 vehicle Insurance yes
470000 Occupancy costs yes
470100 Cafeteria equipment
470101 Meals
471000 Machinery rental yes
472000 Shipping costs yes
473000 Postage (without telephone) yes
473110 Telephone (basic fees) yes
473120 Telephone costs (call fees) yes
473130 Other means of communication yes
474100 Domestic trip costs (flat rate input tax) yes
x 474210 Trip costs accommodation (documents/flat rate) yes
x 474220 Trip costs-meals (receipts/flat rate) yes
x 474230 Trip costs-transport and airfare(recpts/flat rate) yes
x 474240 Trip costs, other yes
x 474250 Trip costs, entertainment yes
474280 Trip costs - taxable by lump sum yes
474310 Per diem domestic tax free
474320 Per diem domestic taxable
474330 Per diem foreign tax free
474340 Per diem foreign taxable
475000 Vehicle costs yes
475100 Special vehicle costs
476000 Office supplies yes
476100 Data processing supplies expenses yes
476500 Other administrative expenses yes
476900 Other costs yes
476901 Clothing
477000 Advertising and sales costs yes
477001 Conventions and seminars
477100 Advertising items
477200 Advertising gifts
477300 Representation
x 477900 Sales commission (brokerage) yes
x 479000 Bank charges yes
479100 TR-TM Other financial transaction expenses yes
x 481000 Estimated depreciation yes
481100 Low value assets (direct method)
482000 Estimated depreciation yes
483000 Accrued interest yes
483100 Accrued revenue
484000 Estimated risk yes
489000 Miscellaneous accrued costs yes
x 790000 Unfinished products
x 791000 Products being processed
x 792000 Finished goods
x 799999 Initial entry of stock balances(own/trading goods)
x 800000 Sales revenues - domestic
800001 Service sale
x 801000 Sales revenues - foreign
802000 Sales revenue from affiliated companies
803000 Fee Deviation KKS (Service Provider)
803010 Fee Deviation manually (Service Provider)
803020 Revenue Premiums (Service Provider)
803030 Revenue third Party (Service Provider)
803040 Revenue Expenses (Service Provider)
804000 Tax clearing account - used parts
808000 Sales revenues with cost element yes
810000 Capitalized internal activity yes
811000 Gain-capitalization of settled orders yes
820000 Revenue from fixed asset disposal
x 825000 Clearing asset disposals
830000 Sales revenue from settlement of orders
871000 Operating profit of development order settlements
872000 Operating profit of construction order settlements
x 880000 Customer discounts
x 881000 Invalid customer deductions
881001 Customer sales deductions
881002 Sales Deductions (material) (Consumer Products)
883000 Discounts
x 884000 Rebates
888000 Sales deductions with cost elements yes
888600 Customer rebates
x 889000 Other sales deductions
x 890000 Inventory change - work in process
x 890001 Inventory change-own materials scrapped yes
x 890002 Inventory change - own materials quality control yes
891000 Inventory change work in process
x 892000 Change in finished products inventory yes
x 893010 Inv. change - sale of own goods w/o cost element
x 893015 Inv. change-cost of own goods sold with cost elem. yes
x 893020 Inventory change - additions to own products
x 894010 Inventory change-cost of goods sold w/o cost elem.
894020 Inventory change - additions to external products
894025 Invent.change sale of ext.products w.cost element
x 895000 Fact.output of production orders(inventory change) Yes
896000 Prov. for potential value fluctuations-fin.prodts
x 900000 Unappropriated retained earnings from previous yr
930000 Withdrawal from capital reserves
940010 Additions/withdrawals - legal reserves
940020 Additions/withdrawals - reserves own shares
940030 Additions/withdrawals - reserves req. by articles
940040 Additions/withdrawals - other surplus reserves
950000 Capitalization - deficit not covd by stkhldrs equ.
960000 Net loss not covered by stockholders' equity
CoA - New
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489000
486760
489300
489350
489100
489200
450000
450020
450030
450099
296990
204100
204199
293000
204800
204850
293010
204299
204990
204980
204985
293500
293600
293700
394400
394500
394550
394600
204700
204798
277001
277002
277190
277290
277390
277490
469090
204970
262100
262200
430100
266300
266390
266500
266590
230100
486300
486390
450090
245190
245200
266700
486700
069000
069990
696000
696010
760000
697000
697200
747500
730900
572900
269000
269001
269100
695350
702000
652100
652000
656000
653000
654000
654010
650000
651000
655000
740010
740020
742010
742020
745000
746000
657000
751000
751020
751100
752000
759100
759120
759200
779000
753100
753110
753120
753200
695400
695430
695420
695429
695440
695450
695410
694100
694110
694170
694200
694120
694130
694135
694160
694300
694400
694450
694500
694550
694600
694700
694800
694900
710200
771000
770000
578100
570200
571000
295000
546000
580000
547000
547100
547101
544000
545000
545100
910190
910290
910390
910490
565400
560400
555000
550000
565500
560500
565300
578400
579100
579200
573100
573200
573300
573310
572500
618000
572100
572130
572120
572129
572140
572150
572110
574100
574110
574170
574150
574200
574120
574130
574135
574300
574400
574450
574500
574250
574600
574700
574800
574900
548500
550500
540000
580300
541400
200000
200010
202000
203000
204000
205000
228000
228100
229000
219000
229100
229980
229990
600000
609010
609050
600010
600020
600030
602000
603000
604500
604000
604100
604101
605000
710100
608000
608100
610000
610001
614000
610500
610510
605005
605010
605030
605020
605040
617000
617001
609000
620100
620200
620300
622100
621100
630000
630300
639000
632100
632200
632300
629000
621200
631000
622200
615000
640000
641000
648000
642000
649000
660000
616000
616100
616200
616300
380100
380000
703000
709000
780000
707000
708000
690000
691000
670000
670100
670101
671000
682000
682100
682200
682210
683000
685950
685100
685150
685200
685400
686000
685900
685910
685920
685930
685940
688000
688100
680000
684000
689000
692000
692001
687000
687001
687100
687200
687300
676000
675000
675100
920100
920110
920150
920200
920210
920300
920400
210000
215000
220000
229970
500000
500001
501000
502000
503000
503010
503020
503030
503040
504000
500500
530000
530100
540200
540290
550100
561000
562000
516000
519000
519010
519020
518100
517000
518500
518200
500100
521000
609020
522050
521500
522000
524000
524050
524100
524200
524310
524315
523000
525000
350000
370005
370010
370020
370030
370040
299000
370050
CoA - New CoA - INT Text
921010 621010 Settl.Material
921020 621020 SettlThirdPartyMat
921030 621030 SettlInternalActiv
921040 621040 SetlExterServ
921500 621500 Settl.Technical
921510 621510 Settl.Rev.Fees
921515 621515 Settl.Rev.3rdpar
921520 621520 Settl.Rev.TravCo
921525 621525 Settl.Sales Ded.
921530 621530 Settl.Hrly Rate
921540 621540 Settl.Trav.Exp
921550 621550 Settl.Other Exp.
921560 621560 Settl.Co.3rdPar
931000 631000 Res.Anal.Technical
931010 631010 Res.Anal.Rev.Fees
931015 631015 Res.Anal.Rev.3rdPar
931020 631020 Res.Anal.Rev.TravCo
931025 631025 Res.Anal.Sales Ded.
931030 631030 Res.Anal.Hrly Rate
931040 631040 Res.Anal.Trav.Exp.
931050 631050 Res.Anal.Other Exp.
931060 631060 Res.Anal.Co.3rdPar
931110 631110 Res.Anal.Prim.Costs
931120 631120 Res.Anal.COPReserv.
931130 631130 Res.Anal.Sec.Costs
931140 631140 Res.Anal.COSReserv.
941010 641010 OHPurchRawMat.
941020 641020 OHPurchPackMat.
941030 641030 OHRawMatWH
941040 641040 OHFinishGoodsWH
942010 642010 IT Services
942020 642020 Quality Lab
942030 642030 Cafeteria
942040 642040 Cleaning
942050 642050 Security
942060 642060 Ass. Fin. Goods
942070 642070 Ass. MM-Var.
942080 642080 Ass. Admin.
942090 642090 Ass. Marketing
942100 642100 Ass. Sales
942110 642110 Ass. R&D
943010 643010 Machine hours 1
943020 643020 Machine hours 2
943030 643030 Setup Production
943040 643040 Water
943050 643050 Industry Effluent
943060 643060 Environmental
943070 643070 Internal Transport
943080 643080 Consulting
943090 643090 Development
943100 643100 Auditing
943110 643110 Pers hrs Junior Empl
943120 643120 Pers hrs Senior Empl
943130 643130 Pers hrs Engineer